As Introduced 1
122nd General Assembly 4
Regular Session S. B. No. 142 5
1997-1998 6
SENATORS B. JOHNSON-BLESSING-WHITE 8
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A B I L L
To amend sections 303.21, 305.31, 319.202, 319.302, 12
319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 13
322.03, 322.05, 322.99, 323.151, 323.152,
323.153, 323.154, 323.155, 323.156, 323.31, 14
325.31, 519.21, 1151.349, 1345.71, 1506.01, 15
1521.01, 1923.01, 3733.01, 3733.02, 3733.021,
3733.022, 3733.025, 3733.06, 3733.101, 3733.11, 16
3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 17
3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 19
4503.061, 4503.062, 4503.063, 4503.064, 4503.065,
4503.066, 4503.067, 4503.19, 4503.21, 4503.99, 20
4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 21
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 22
4733.18, 4905.90, 5117.01, 5701.02, 5728.01, 23
5739.01, and 5739.02 and to enact sections 24
303.212, 322.06, 519.212, and 3781.184 of the 25
Revised Code to define "mobile home," 27
"manufactured home," "industrialized unit," and 29
"recreational vehicle" to create distinct
classifications of housing; to define 30
"manufactured home park" to provide exceptions 31
from the definition; to revise the sales and use
taxes applicable to manufactured homes; to 32
require that all manufactured and mobile homes 33
pay either a real property tax or a manufactured 34
home tax; to specify that homes taxed as real 35
property must be attached to a permanent
foundation on land owned by the owner of the 36
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home; to permit manufactured and mobile homes 37
located in the state prior to January 1, 1998, to 38
continue to pay manufactured home taxes pursuant 39
to the existing depreciation schedule; to base
the manufactured home tax for homes locating in 40
the state or changing ownership on or after 41
January 1, 1998, on the assessed value of the 42
home and calculated in a manner similar to real
property; to establish procedures for surrender 43
of the certificate of title when a home is to be 44
taxed as real property; to specify conditions 45
under which trailers and park trailers are taxed 46
as manufactured and mobile homes; to define 47
homestead to include specified manufactured and
mobile homes and make changes in the homestead 48
law to treat those homes as real property under 49
that law; to clarify that state and local
building codes do not govern manufactured homes 50
but that all manufactured homes must be built 51
pursuant to federal standards and carry a 52
permanent tag to indicate compliance; to deem
that manufactured homes built to federal 53
standards meet Ohio and local energy standards 54
for one-, two-, and three-family homes; to 55
require that manufactured homes that meet
specified appearance criteria and are permanently 56
sited be treated as single-family homes for 57
zoning purposes if they meet all local zoning 58
requirements that do not conflict with roof pitch
and federal construction standards; to establish 59
requirements regarding the sale of individual 60
lots in manufactured home parks; to clarify the 61
duty of park operators and to extend that duty to 62
all types of housing in a manufactured home park;
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to require a moving permit be obtained prior to 63
moving a manufactured or mobile home on a public 64
roadway and establish violations for not 65
obtaining a permit; to expand local control of 66
manufactured and mobile homes by requiring the
clerk of court to notify owners that the home 67
must be registered with the auditor, to require a 68
certificate of title when a manufactured addition 69
is made to a manufactured home, and to require
that certificates of title be kept for thirty 70
years instead of five years; and to change the 71
motor vehicle law to reflect that manufactured 72
homes are not motor vehicles.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 74
Section 1. That sections 303.21, 305.31, 319.202, 319.302, 76
319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 322.03, 322.05, 77
322.99, 323.151, 323.152, 323.153, 323.154, 323.155, 323.156, 78
323.31, 325.31, 519.21, 1151.349, 1345.71, 1506.01, 1521.01, 79
1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 3733.025, 3733.06, 80
3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 81
3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 4503.061, 4503.062, 82
4503.063, 4503.064, 4503.065, 4503.066, 4503.067, 4503.19, 83
4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 84
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 85
5117.01, 5701.02, 5728.01, 5739.01, and 5739.02 be amended and 87
sections 303.212, 322.06, 519.212, and 3781.184 of the Revised 89
Code be enacted to read as follows: 92
Sec. 303.21. (A) Except as otherwise provided in division 101
(B) of this section, sections 303.01 to 303.25 of the Revised 102
Code do not confer any power on any county rural zoning 103
commission, board of county commissioners, or board of zoning 104
appeals to prohibit the use of any land for agricultural purposes 105
or the construction or use of buildings or structures incident to 106
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the use for agricultural purposes of the land on which such 107
buildings or structures are located, and no zoning certificate 108
shall be required for any such building or structure. 109
(B) A county zoning resolution, or an amendment to such 111
resolution, may in any platted subdivision approved under section 112
711.05, 711.09, or 711.10 of the Revised Code, or in any area 113
consisting of fifteen or more lots approved under section 711.131 114
of the Revised Code that are contiguous to one another, or some 115
of which are contiguous to one another and adjacent to one side 116
of a dedicated public road, and the balance of which are 117
contiguous to one another and adjacent to the opposite side of 118
the same dedicated public road regulate: 119
(1) Agriculture on lots of one acre or less; 121
(2) Buildings or structures incident to the use of land 123
for agricultural purposes on lots greater than one acre but not 124
greater than five acres by: set back building lines; height; and 125
size; 126
(3) Dairying and animal and poultry husbandry on lots 128
greater than one acre but not greater than five acres when at 129
least thirty-five per cent of the lots in the subdivision are 130
developed with at least one building, structure, or improvement 131
that is subject to real property taxation or that is subject to 132
the tax on manufactured AND MOBILE homes under section 4503.06 of 133
the Revised Code. After thirty-five per cent of the lots are so 134
developed, dairying and animal and poultry husbandry shall be 135
considered nonconforming use of land and buildings or structures 136
pursuant to section 303.19 of the Revised Code. 137
Division (B) of this section confers no power on any county 139
rural zoning commission, board of county commissioners, or board 140
of zoning appeals to regulate agriculture, buildings or 141
structures, and dairying and animal and poultry husbandry on lots 142
greater than five acres. 143
(C) Such sections confer no power on any board of county 145
commissioners, county rural zoning commission, or board of zoning 146
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appeals to prohibit in a district zoned for agricultural, 147
industrial, residential, or commercial uses, the use of any land 148
for a farm market where fifty per cent or more of the gross 149
income received from the market is derived from produce raised on 150
farms owned or operated by the market operator in a normal crop 151
year. However, a board of county commissioners, as provided in 152
section 303.02 of the Revised Code, may regulate such factors 153
pertaining to farm markets as size of the structure, size of 154
parking areas that may be required, set back building lines, and 155
egress or ingress, where such regulation is necessary to protect 156
the public health and safety. 157
Sec. 303.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 160
THIS SECTION, SECTIONS 303.01 TO 303.25 OF THE REVISED CODE DO 162
NOT CONFER ON ANY COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 163
COMMISSIONERS, OR BOARD OF ZONING APPEALS, THE AUTHORITY TO 164
PROHIBIT OR RESTRICT THE LOCATION OF A PERMANENTLY SITED
MANUFACTURED HOME, AS DEFINED IN DIVISION (C)(6) OF SECTION 166
3781.06 OF THE REVISED CODE, IN ANY DISTRICT OR ZONE IN WHICH A 168
SINGLE-FAMILY HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 171
AUTHORITY OF A COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 172
COMMISSIONERS, OR BOARD OF ZONING APPEALS TO DO EITHER OF THE
FOLLOWING: 173
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 176
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 177
ALL SINGLE-FAMILY RESIDENCES IN THE DISTRICT OR ZONE IN WHICH THE 178
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 179
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 180
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 181
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 182
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 184
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 186
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 187
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 188
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HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 189
HOMES.
Sec. 305.31. The procedure for submitting to a referendum 199
any resolution adopted by a board of county commissioners 200
pursuant to division (D)(1) of section 307.697, section 322.02, 203
322.06, 324.02, division (B)(1) of section 4301.421, section
4504.02, 5739.021, 5739.026, 5741.021, 5741.023, or division 205
(C)(1) of section 5743.024 of the Revised Code or rule adopted 206
pursuant to section 307.79 of the Revised Code shall be as 207
prescribed by this section. 208
When EXCEPT AS OTHERWISE PROVIDED IN THIS PARAGRAPH, WHEN a 210
petition, signed by ten per cent of the number of electors who 212
voted for governor at the most recent general election for the 213
office of governor in the county, is filed with the county 214
auditor within thirty days after the date such resolution is 215
passed or rule is adopted by the board of county commissioners, 216
or is filed within forty-five days after the resolution is 217
passed, in the case of a resolution adopted pursuant to section 218
5739.021 of the Revised Code that is passed within one year after 219
a resolution adopted pursuant to that section has been rejected 220
or repealed by the electors, requesting that such resolution be 221
submitted to the electors of such county for their approval or 222
rejection, such county auditor shall, after ten days following 223
the filing of the petition, and not later than four p.m. of the 224
seventy-fifth day before the day of election, transmit a 225
certified copy of the text of the resolution or rule to the board 226
of elections. In the case of a petition requesting that a
resolution adopted under division (D)(1) of section 307.697, 227
division (B)(1) of section 4301.421, or division (C)(1) of 228
section 5743.024 of the Revised Code be submitted to electors for 230
their approval or rejection, the petition must be signed by seven 231
per cent of the number of electors who voted for governor at the 232
next preceding MOST RECENT election for the office of governor in 233
the county. The county auditor shall transmit the petition to 235
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the board together with the certified copy of the resolution or 236
rule. The board shall examine all signatures on the petition to 237
determine the number of electors of the county who signed the 238
petition. The board shall return the petition to the auditor 239
within ten days after receiving it, together with a statement 240
attesting to the number of such electors who signed the petition. 241
The board shall submit the resolution or rule to the electors of 242
the county, for their approval or rejection, at the succeeding 243
general election held in the county in any year, or on the day of 244
the succeeding primary election held in the county in 245
even-numbered years, occurring subsequent to seventy-five days 246
after the auditor certifies the sufficiency and validity of the 247
petition to the board of elections.
No resolution shall go into effect until approved by the 249
majority of those voting upon it. However, a rule shall take 250
effect and remain in effect unless and until a majority of the 251
electors voting on the question of repeal approve the repeal. 252
Sections 305.31 to 305.41 of the Revised Code do not prevent a 253
county, after the passage of any resolution or adoption of any 254
rule, from proceeding at once to give any notice or make any 255
publication required by the resolution or rule. 256
The board of county commissioners shall make available to 258
any person, upon request, a certified copy of any resolution or 259
rule subject to the procedure for submitting a referendum under 260
sections 305.31 to 305.42 of the Revised Code beginning on the 261
date the resolution or rule is adopted by the board. The board 262
may charge a fee for the cost of copying the resolution or rule. 263
As used in this section, "certified copy" means a copy 265
containing a written statement attesting that it is a true and 266
exact reproduction of the original resolution or rule. 267
Sec. 319.202. Before the county auditor indorses any real 276
property conveyance OR MANUFACTURED OR MOBILE HOME CONVEYANCE 277
presented to him THE AUDITOR pursuant to section 319.20 of the 279
Revised Code OR REGISTERS ANY MANUFACTURED OR MOBILE HOME
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CONVEYANCE PURSUANT TO SECTION 4503.061 OF THE REVISED CODE, the 282
grantee or his THE GRANTEE'S representative shall submit in 283
triplicate a statement, prescribed by the tax commissioner, and 284
other information as the county auditor may require, declaring 285
the value of real property OR MANUFACTURED OR MOBILE HOME 286
conveyed, except that when the transfer is exempt under division 287
(F)(3) of section 319.54 of the Revised Code only a statement of 288
the reason for the exemption shall be required. Each statement 289
submitted under this section shall contain the information 290
required under divisions (A) and (B) of this section. 291
(A) Each statement submitted under this section shall 293
either: 294
(1) Contain an affirmation by the grantee that the grantor 296
has been asked by the grantee or his THE GRANTEE'S representative 298
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property OR THE 300
CURRENT OR FOLLOWING YEAR'S TAXES ON THE MANUFACTURED OR MOBILE 301
HOME conveyed will be reduced under division (A) of section 302
323.152 of the Revised Code and that the grantor indicated that 303
to the best of his THE GRANTOR'S knowledge the taxes will not be 304
so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 306
stating: 307
(a) To the best of the grantor's knowledge the real 309
property OR THE MANUFACTURED OR MOBILE HOME that is the subject 310
of the conveyance is eligible for and will receive a reduction in 312
taxes for or payable in the current year under division (A) of 313
section 323.152 of the Revised Code and that the reduction or 314
reductions will be reflected in the grantee's taxes; 315
(b) The estimated amount of such reductions that will be 317
reflected in the grantee's taxes; 318
(c) That the grantor and the grantee have considered and 320
accounted for the total estimated amount of such reductions to 321
the satisfaction of both the grantee and the grantor. The 322
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auditor shall indorse the instrument, return it to the grantee or 323
his THE GRANTEE'S representative, and provide a copy of the 324
indorsed instrument to the grantor or his THE GRANTOR'S 326
representative.
(B) Each statement submitted under this section shall 328
either: 329
(1) Contain an affirmation by the grantee that the grantor 331
has been asked by the grantee or his THE GRANTEE'S representative 333
whether to the best of the grantor's knowledge the real property 334
conveyed qualified for the current agricultural use valuation 335
under section 5713.30 of the Revised Code either for the 336
preceding or the current year and that the grantor indicated that 337
to the best of his THE GRANTOR'S knowledge the property conveyed 338
was not so qualified; or 339
(2) Be accompanied by a sworn or affirmed instrument 341
stating: 342
(a) To the best of the grantor's knowledge the real 344
property conveyed was qualified for the current agricultural use 345
valuation under section 5713.30 of the Revised Code either for 346
the preceding or the current year; 347
(b) To the extent that the property will not continue to 349
qualify for the current agricultural use valuation either for the 350
current or the succeeding year, that the property will be subject 351
to a recoupment charge equal to the tax savings in accordance 352
with section 5713.34 of the Revised Code; 353
(c) That the grantor and the grantee have considered and 355
accounted for the total estimated amount of such recoupment, if 356
any, to the satisfaction of both the grantee and the grantor. 357
The auditor shall indorse the instrument, forward it to the 358
grantee or his THE GRANTEE'S representative, and provide a copy 359
of the indorsed instrument to the grantor or his THE GRANTOR'S 361
representative.
(C) The grantor shall pay the fee required by division 363
(F)(3) of section 319.54 of the Revised Code; and, in the event 364
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the board of county commissioners of the county has levied a real 365
property OR A MANUFACTURED HOME transfer tax pursuant to Chapter 366
322. of the Revised Code, the amount required by the real 368
property OR MANUFACTURED HOME transfer tax so levied. If the 369
conveyance is exempt from the fee provided for in division (F)(3) 371
of section 319.54 of the Revised Code and the tax, if any, levied 372
pursuant to Chapter 322. of the Revised Code, the reason for such 373
exemption shall be shown on the statement. Value means, in the 374
case of any deed not a gift in whole or part, the amount of the 375
full consideration therefor, paid or to be paid for the real 376
estate OR MANUFACTURED HOME described in the deed, including the 377
amount of any mortgage or vendor's lien thereon. If property 378
sold under a land installment contract is conveyed by the seller 379
under such contract to a third party and the contract has been of 380
record at least twelve months prior to the date of conveyance, 381
value means the unpaid balance owed to the seller under the 382
contract at the time of the conveyance, but the statement shall 383
set forth the amount paid under such contract prior to the date 384
of conveyance. In the case of a gift in whole or part, value 385
means the estimated price the real estate OR MANUFACTURED HOME 386
described in the deed would bring in the open market and under 388
the then existing and prevailing market conditions in a sale 389
between a willing seller and a willing buyer, both conversant 390
with the property and with prevailing general price levels. No 391
person shall willfully falsify the value of property conveyed. 392
(D) The auditor shall indorse each conveyance on its face 394
to indicate the amount of the conveyance fee and compliance with 395
this section. The auditor shall retain the original copy of the 396
statement of value, forward to the tax commissioner one copy on 397
which shall be noted the most recent assessed value of the 398
property, and furnish one copy to the grantee or his THE 399
GRANTEE'S representative. 400
(E) In order to achieve uniform administration and 402
collection of the real property transfer fee required by division 403
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(F)(3) of section 319.54 of the Revised Code, the tax 404
commissioner shall adopt and promulgate rules for the 405
administration and enforcement of the levy and collection of such 406
fee. 407
Sec. 319.302. After complying with section 319.301 of the 416
Revised Code AND DIVISION (D) OF SECTION 4503.06 OF THE REVISED 417
CODE, the county auditor shall reduce the remaining sums to be 419
levied against each parcel of real property listed on the general 420
tax list and duplicate of real and public utility property for 421
the current tax year, AND AGAINST EACH MANUFACTURED AND MOBILE 422
HOME THAT IS TAXED PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF 424
THE REVISED CODE AND THAT IS ON THE MANUFACTURED HOME TAX LIST 426
FOR THE CURRENT TAX YEAR, by ten per cent. Except as otherwise 428
provided in sections 323.152, and 323.158, 505.06, and 715.263 of 429
the Revised Code, the amount of the taxes remaining after such 430
reduction shall be the real and public utility property taxes 431
charged and payable on such, AND THE MANUFACTURED HOME TAX 432
CHARGED AND PAYABLE, ON EACH property and shall be the amounts 433
certified to the county treasurer for collection. Upon receipt 434
of the tax duplicate, the treasurer shall certify to the tax 435
commissioner the total amount by which such taxes were reduced 436
under this section, as shown on the duplicate. Such reduction 437
shall not directly or indirectly affect the determination of the 438
principal amount of notes that may be issued in anticipation of 439
any tax levies or the amount of bonds or notes for any planned 440
improvements. If after application of sections 5705.31 and 441
5705.32 of the Revised Code and other applicable provisions of 442
law, including division (F) of section 321.24 of the Revised 443
Code, there would be insufficient funds for payment of debt 444
charges on bonds or notes payable from taxes reduced by this 445
section, the reduction of taxes provided for in this section 446
shall be adjusted to the extent necessary to provide funds from 447
such taxes.
Sec. 319.54. (A) On all moneys collected by the county 456
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treasurer on any tax duplicate of the county, other than estate 457
tax duplicates, and on all moneys received as advance payments of 458
personal property and classified property taxes, the county 459
auditor, on settlement with the treasurer and tax commissioner, 460
on or before the date prescribed by law for such settlement or 461
any lawful extension of such date, shall be allowed as 462
compensation for his THE COUNTY AUDITOR'S services the following 463
percentages: 464
(1) On the first one hundred thousand dollars, two and 466
one-half per cent; 467
(2) On the next two million dollars, eight thousand three 469
hundred eighteen ten-thousandths of one per cent; 470
(3) On the next two million dollars, six thousand six 472
hundred fifty-five ten-thousandths of one per cent; 473
(4) On all further sums, one thousand six hundred 475
sixty-three ten-thousandths of one per cent. 476
If any settlement is not made on or before the date 478
prescribed by law for such settlement or any lawful extension of 479
such date, the aggregate compensation allowed to the auditor 480
shall be reduced one per cent for each day such settlement is 481
delayed after the prescribed date. No penalty shall apply if the 482
auditor and treasurer grant all requests for advances up to 483
ninety per cent of the settlement pursuant to section 321.34 of 484
the Revised Code. The compensation allowed in accordance with 485
this section on settlements made before the dates prescribed by 486
law, or the reduced compensation allowed in accordance with this 487
section on settlements made after the date prescribed by law or 488
any lawful extension of such date, shall be apportioned ratably 489
by the auditor and deducted from the shares or portions of the 490
revenue payable to the state as well as to the county, townships, 491
municipal corporations, and school districts. 492
(B) From all moneys collected by the county treasurer on 494
any tax duplicate of the county, other than estate tax 495
duplicates, and on all moneys received as advance payments of 496
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personal property and classified property taxes, there shall be 497
paid into the county treasury to the credit of the real estate 498
assessment fund created by section 325.31 of the Revised Code, an 499
amount to be determined by the county auditor, which shall not 500
exceed the following percentages: 501
(1) On the first one hundred thousand dollars, three and 503
one-half per cent; 504
(2) On the next three million dollars, one and 506
three-eighths per cent; 507
(3) On the next three million dollars, one per cent; 509
(4) On all further sums not exceeding one hundred fifty 511
million dollars, three-quarters of one per cent; 512
(5) On amounts exceeding one hundred fifty million 514
dollars, six-tenths of one per cent. 515
Such compensation shall be apportioned ratably by the 517
auditor and deducted from the shares or portions of the revenue 518
payable to the state as well as to the county, townships, 519
municipal corporations, and school districts. 520
(C) Each county auditor shall receive four per cent of the 522
amount of tax collected and paid into the county treasury, on 523
property omitted and placed by him THE COUNTY AUDITOR on the tax 524
duplicate. 525
(D) On all estate tax moneys collected by the county 527
treasurer, the county auditor, on settlement semiannually with 528
the tax commissioner, shall be allowed, as compensation for his 529
THE COUNTY AUDITOR'S services under Chapter 5731. of the Revised 531
Code, the following percentages: 532
(1) Four per cent on the first one hundred thousand 534
dollars; 535
(2) One-half of one per cent on all additional sums. 537
Such percentages shall be computed upon the amount 539
collected and reported at each semiannual settlement, and shall 540
be for the use of the general fund of the county. 541
(E) On all cigarette license moneys collected by the 543
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county treasurer, the county auditor, on settlement semiannually 544
with the treasurer, shall be allowed as compensation for his THE 545
COUNTY AUDITOR'S services in the issuing of such licenses 547
one-half of one per cent of such moneys, to be apportioned 548
ratably and deducted from the shares of the revenue payable to 549
the county and subdivisions, for the use of the general fund of 550
the county.
(F) The county auditor shall charge and receive fees as 552
follows: 553
(1) For deeds of land sold for taxes to be paid by the 555
purchaser, five dollars; 556
(2) For the transfer or entry of land, lot, or part of 558
lot, to be paid by the person requiring it, fifty cents for each 559
transfer; 560
(3) For receiving statements of value and administering 562
section 319.202 of the Revised Code, one dollar, or ten cents per 563
hundred dollars for each one hundred dollars, or fraction of one 564
hundred dollars, of the value of THE real property OR THE 565
MANUFACTURED OR MOBILE HOME transferred, whichever is greater, 567
except no fee shall be charged when the transfer is made: 568
(a) To or from the United States, this state, or any 570
instrumentality, agency, or political subdivision of the United 571
States or this state; 572
(b) Solely in order to provide or release security for a 574
debt or obligation; 575
(c) To confirm or correct a deed previously executed and 577
recorded; 578
(d) To evidence a gift, in trust or otherwise and whether 580
revocable or irrevocable, between husband and wife, or parent and 581
child or the spouse of either; 582
(e) On sale for delinquent taxes or assessments; 584
(f) Pursuant to court order, to the extent that such 586
transfer is not the result of a sale effected or completed 587
pursuant to such order; 588
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(g) Pursuant to a reorganization of corporations or 590
unincorporated associations or pursuant to the dissolution of a 591
corporation, to the extent that the corporation conveys the 592
property to a stockholder as a distribution in kind of the 593
corporation's assets in exchange for the stockholder's shares in 594
the dissolved corporation; 595
(h) By a subsidiary corporation to its parent corporation 597
for no consideration, nominal consideration, or in sole 598
consideration of the cancellation or surrender of the 599
subsidiary's stock; 600
(i) By lease, whether or not it extends to mineral or 602
mineral rights, unless the lease is for a term of years renewable 603
forever; 604
(j) When the value of the real property OR THE 606
MANUFACTURED OR MOBILE HOME or THE VALUE OF THE interest in real 607
property THAT IS conveyed does not exceed one hundred dollars; 608
(k) Of an occupied residential property, INCLUDING A 610
MANUFACTURED OR MOBILE HOME, being transferred to the builder of 611
a new residence OR TO THE DEALER OF A NEW MANUFACTURED OR MOBILE 612
HOME when the former residence is traded as part of the 613
consideration for the new residence OR NEW MANUFACTURED OR MOBILE 614
HOME;
(l) To a grantee other than a dealer in real property OR 616
IN MANUFACTURED OR MOBILE HOMES, solely for the purpose of, and 617
as a step in, the prompt sale of the real property OR 618
MANUFACTURED OR MOBILE HOME to others;
(m) To or from a person when no money or other valuable 620
and tangible consideration readily convertible into money is paid 621
or to be paid for the real estate OR MANUFACTURED OR MOBILE HOME 622
and the transaction is not a gift; 624
(n) Pursuant to division (B) of section 317.22, or to 626
section 2113.61 of the Revised Code, between spouses or to a 627
surviving spouse pursuant to section 5302.17 of the Revised Code 628
as it existed prior to April 4, 1985, between persons pursuant to 629
16
section 5302.17 or 5302.18 of the Revised Code on or after April 630
4, 1985, to a person who is a surviving, survivorship tenant 631
pursuant to section 5302.17 of the Revised Code on or after April 632
4, 1985, or pursuant to section 5309.45 of the Revised Code; 633
(o) To a trustee acting on behalf of minor children of the 635
deceased; 636
(p) Of an easement or right-of-way when the value of the 638
interest conveyed does not exceed one thousand dollars; 639
(q) Of property sold to a surviving spouse pursuant to 641
section 2106.16 of the Revised Code; 642
(r) To or from an organization exempt from federal income 644
taxation under section 501(c)(3) of the "Internal Revenue Code of 645
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 646
transfer is without consideration and is in furtherance of the 647
charitable or public purposes of such organization; 648
(s) Among the heirs at law or devisees, including a 650
surviving spouse, of a common decedent, when no consideration in 651
money is paid or to be paid for the real property OR MANUFACTURED 652
OR MOBILE HOME; 653
(t) To a trustee of a trust, when the grantor of the trust 655
has reserved an unlimited power to revoke the trust; 656
(u) To the grantor of a trust by a trustee of the trust, 658
when the transfer is made to the grantor pursuant to the exercise 659
of the grantor's power to revoke the trust or to withdraw trust 660
assets;
(v) To the beneficiaries of a trust if the fee was paid on 662
the transfer from the grantor of the trust to the trustee or if 663
the transfer is made pursuant to trust provisions which became 664
irrevocable at the death of the grantor; 665
(w) To a corporation for incorporation into a sports 667
facility constructed pursuant to section 307.696 of the Revised 668
Code. 669
The auditor shall compute and collect the fee. The auditor 671
shall maintain a numbered receipt system, as prescribed by the 672
17
tax commissioner, and use such receipt system to provide a 673
receipt to each person paying a fee. The auditor shall deposit 674
the receipts of the fees on conveyances in the county treasury 675
daily to the credit of the general fund of the county. 676
The real property transfer fee provided for in division 678
(F)(3) of this section shall be applicable to any conveyance of 679
real property presented to the auditor on or after January 1, 680
1968, regardless of its time of execution or delivery. 681
Sec. 321.261. Five per cent of all delinquent real 690
property, personal property, and manufactured AND MOBILE home 691
taxes and assessments collected by the county treasurer shall be 692
deposited in the delinquent tax and assessment collection fund, 693
which shall be created in the county treasury. The moneys in the 694
fund, one-half of which shall be appropriated by the board of 695
county commissioners to the treasurer and one-half of which shall 696
be appropriated to the county prosecuting attorney, shall be used 697
solely in connection with the collection of delinquent real 698
property, personal property, and manufactured AND MOBILE home 699
taxes and assessments. 700
Annually by the first day of December, the treasurer and 702
the prosecuting attorney each shall submit a report to the board 703
regarding the use of the moneys appropriated to their respective 704
offices from the delinquent tax and assessment collection fund. 705
Each report shall specify the amount appropriated to the office 706
during the current calendar year, an estimate of the amount so 707
appropriated that will be expended by the end of the year, a 708
summary of how the amount appropriated has been expended in 709
connection with delinquent tax collection activities, and an 710
estimate of the amount that will be credited to the fund during 711
the ensuing calendar year. 712
Sec. 321.45. (A) As used in this section: 721
(1) "Taxpayer" means any person in whose name a parcel of 723
residential property is listed on the tax duplicate. 724
(2) "Prepayment" means any amount given to the county 726
18
treasurer by a taxpayer under this section for the treasurer to 727
apply as payment of the taxpayer's total taxes due in accordance 728
with this section. 729
(3) "Taxes," "delinquent taxes," and "current taxes" have 731
the same meanings as in section SECTIONS 323.01 AND 4503.06 of 733
the Revised Code.
(4) "Duplicate" means the treasurer's duplicate of real 735
and public utility property AND THE MANUFACTURED HOME TAX LIST. 736
(5) "Total taxes due" means all delinquent taxes and that 738
portion of current taxes that, in order to avoid a penalty, are 739
required to be paid by the next date that is the last date on 740
which an installment of taxes may be paid without penalty. 741
(6) "Residential property" means single family dwellings, 743
duplexes, doubles, and apartment buildings with not more than six 744
units and the land on which those dwellings are located AND 745
MANUFACTURED AND MOBILE HOMES TAXED PURSUANT TO SECTION 4503.06 746
OF THE REVISED CODE.
(B)(1) A county treasurer may enter into a written 748
agreement with any taxpayer, upon mutually agreed upon terms and 749
conditions, under which both of the following occur: 750
(a) The taxpayer agrees to tender prepayments of taxes on 752
a parcel of residential property for which he THE TAXPAYER is the 754
taxpayer;
(b) The treasurer agrees to accept the prepayments and 756
hold them either in an escrow fund or a separate depository 757
account until the last day that an installment of current taxes 758
may be paid without penalty at which time he THE TREASURER 759
further agrees to apply, in payment of the total taxes due on the 761
parcel, an amount of the prepayments that equals the total taxes 762
due on the parcel.
(2) In addition to providing for the items enumerated in 764
division (B)(1) of this section, the agreement may provide for 765
the treasurer to invest prepayments held in the escrow or 766
depository account, subject to Chapter 135. of the Revised Code, 767
19
and apply the investment earnings thereon, after deducting an 768
amount to pay the expenses incurred by the treasurer in 769
establishing and administering the prepayment system, as a 770
discount against the total taxes due of each taxpayer entering 771
into such an agreement. The balance applied to the discounts 772
shall be apportioned among taxpayers in such a manner that the 773
discount credited to a taxpayer for each parcel of residential 774
real property for which taxes are prepaid is commensurate with 775
the amount of current taxes due and the length of time current 776
taxes are held in escrow. Discounts accruing to prepayments made 777
for a tax year shall be applied against total taxes due for the 778
ensuing tax year. No discount shall be apportioned to a taxpayer 779
who fails to pay the total taxes due or fails to make prepayments 780
pursuant to the terms of the agreement. 781
(C) A prepayment accepted by a treasurer under an 783
agreement under division (B) of this section does not constitute 784
a payment of taxes until it is applied toward the payment of 785
taxes as provided in this section. A separate prepayment 786
agreement is required for each parcel of residential property, 787
except that a taxpayer who makes prepayments on more than one 788
parcel may enter into a single agreement covering all of the 789
parcels. The single agreement shall specify the manner in which 790
each prepayment shall be apportioned among the parcels. The 791
treasurer shall keep a separate record for each parcel showing 792
the date and amount of each prepayment. 793
(D) No treasurer shall fail to apply prepayments toward 795
the payment of taxes as required pursuant to an agreement entered 796
under division (B) of this section; however, the total amount of 797
prepayments shall equal or exceed the total taxes due, less any 798
discount applied for a previous period under division (B)(2) of 799
this section. 800
(E) The treasurer shall give each person who makes a tax 802
prepayment in person at the office of the county treasurer a 803
receipt in the form that the prepayment agreement requires. The 804
20
treasurer shall give a receipt to a person who makes a tax 805
prepayment to the treasurer by mail only if the taxpayer encloses 806
with the prepayment an addressed envelope with sufficient 807
postage, in which case the treasurer shall insert a receipt for 808
the prepayment in that envelope and deposit it in the mail. The 809
treasurer may refund any amount tendered as a prepayment if the 810
taxpayer so requests and files with the treasurer an affidavit 811
and the supporting documents the treasurer requires providing 812
that the taxpayer no longer owns the property. The request for 813
the refund shall be made prior to the date of the mailing of a 814
tax bill and escrow statement to the taxpayer. If a taxpayer who 815
has entered into a prepayment agreement pursuant to this section 816
dies before the last day on which an installment of current taxes 817
may be paid without penalty, the treasurer may refund the amount 818
of any prepayments made by that taxpayer to the executor or 819
administrator of the taxpayer's estate. 820
(F) If the treasurer has received any prepayments from a 822
taxpayer, the treasurer shall add to the tax bill required by 823
section 323.13 of the Revised Code a tax escrow statement that 824
shall specify the total amount of prepayments received by the 825
treasurer on or before the date the statement was prepared, the 826
balance of total taxes due for which no prepayment has been 827
received, the amount of any discount to be applied to total taxes 828
due, and the date the statement was prepared. 829
(G) If the total amount of a taxpayer's prepayments to the 831
treasurer made on or before the final date an installment of 832
taxes may be paid without penalty do not equal or exceed the 833
total taxes due on that date, the taxpayer is not relieved of any 834
late penalty or interest otherwise due pursuant to section 835
323.121 of the Revised Code. If the treasurer fails to apply 836
prepayments received by his THE TREASURER'S office in accordance 837
with the terms of an agreement and the total amount of the 839
taxpayer's prepayments equals or exceeds the total taxes due, the 840
taxpayer is relieved of any late penalty or interest imposed 841
21
under section 323.121 of the Revised Code. 842
(H) The office of the county treasurer shall bear all of 844
the costs of establishing and administering a system for 845
collecting prepayments as permitted by this section. 846
(I) Before the county treasurer commences a prepayment 848
system, the tax commissioner shall approve all procedures and 849
forms to be used in the system. 850
(J) The treasurer may enter into any agreements necessary 852
to enable the taxpayer to make prepayments of taxes to the office 853
of the treasurer through the electronic transfer of funds from an 854
account in the name of the taxpayer at a financial institution. 855
Sec. 322.01. As used in sections 322.01 to 322.05 of the 864
Revised Code: 865
(A) "Value" means, in the case of any deed not a gift in 867
whole or part, the amount of the full consideration therefor, 868
paid or to be paid for the real estate described in the deed, 869
including the amount of any liens thereon, with the following 870
exceptions: 871
(1) The amount owed on a debt secured by a mortgage which 873
has been of record at least twelve months prior to the date of 874
the conveyance and which is assumed by the purchaser; 875
(2) The difference between the full amount of 877
consideration and the unpaid balance owed to the seller at the 878
time of the conveyance of property to a third party under a land 879
installment contract that has been of record at least twelve 880
months prior to the date of conveyance. 881
In (B) "VALUE" MEANS, IN THE CASE OF A MANUFACTURED OR 884
MOBILE HOME THAT IS NOT A GIFT IN WHOLE OR IN PART, THE AMOUNT OF 885
THE FULL CONSIDERATION PAID OR TO BE PAID FOR THE HOME, INCLUDING 886
THE AMOUNTS OF ANY LIENS THEREON. 887
(C) "VALUE" MEANS, IN the case of a gift in whole or part, 889
the estimated price the real estate described in the deed, OR THE 891
MANUFACTURED OR MOBILE HOME, would bring in the open market and 893
under the then existing and prevailing market conditions in a 894
22
sale between a willing seller and a willing buyer, both 895
conversant with the property and with prevailing general price 896
levels.
(B)(D) "Deed" means any deed, instrument, or writing by 899
which any real property or any interest in real property is 900
granted, assigned, transferred, or otherwise conveyed except that 901
it does not include any deed, instrument, or writing which 902
grants, assigns, transfers, or otherwise conveys any real 903
property or interests in real property exempted from the fee 904
required by division (F)(3) of section 319.54 of the Revised 905
Code.
(E) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 908
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 911
(F) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) 914
OF SECTION 4501.01 OF THE REVISED CODE. 916
Sec. 322.02. (A) For the purpose of paying the costs of 925
enforcing and administering the tax and providing additional 926
general revenue for the county, any county may levy and collect a 927
tax to be known as the real property transfer tax on each deed 928
conveying real property or any interest in real property located 929
wholly or partially within the boundaries of such county at a 930
rate not to exceed thirty cents per hundred dollars for each one 931
hundred dollars or fraction thereof of the value of the real 932
property or interest in real property located within the 933
boundaries of the county granted, assigned, transferred, or 934
otherwise conveyed by such deed. Such tax shall be levied 935
pursuant to a resolution adopted by the board of county 936
commissioners of such county and shall be levied at a uniform 937
rate upon all deeds as defined in division (B)(D) of section 939
322.01 of the Revised Code. Prior to the adoption of any such 940
resolution, the board of county commissioners shall conduct two 941
public hearings thereon, the second hearing to be not less than 942
three nor more than ten days after the first. Notice of the 943
date, time, and place of such hearings shall be given by 944
23
publication in a newspaper of general circulation in the county 945
once a week on the same day of the week for two consecutive 946
weeks, the second publication being not less than ten nor more 947
than thirty days prior to the first hearing. Such tax shall be 948
levied upon the grantor named in the deed and shall be paid by 949
the grantor for the use of the county to the county auditor at 950
the time of the delivery of the deed as provided in section 951
319.202 of the Revised Code and prior to the presentation of the 952
deed to the recorder of the county for recording. 953
(B) No resolution levying a real property transfer tax 955
pursuant to this section of the Revised Code OR A MANUFACTURED 958
HOME TRANSFER TAX PURSUANT TO SECTION 322.06 OF THE REVISED CODE
shall be effective sooner than thirty days following its adoption 960
and such resolution is subject to a referendum as provided in 961
sections 305.31 to 305.41 of the Revised Code, unless such 962
resolution is adopted as an emergency measure necessary for the 963
immediate preservation of the public peace, health, or safety, in 964
which case it shall go into immediate effect. Such emergency 965
measure must receive an affirmative vote of all of the members of 966
the board of commissioners, and shall state the reasons for such 967
necessity. A resolution may direct the board of elections to 968
submit the question of levying the tax to the electors of the 969
county at the next primary or general election in the county 970
occurring not less than seventy-five days after such resolution 971
is certified to the board. No such resolution shall go into 972
effect unless approved by a majority of those voting upon it. 973
No real property transfer tax levied pursuant to this 975
section shall be applicable with respect to the conveyance of 976
real property unless such conveyance takes place on or after 977
January 1, 1968. 978
Sec. 322.021. The question of a repeal of a county 987
permissive tax adopted as an emergency measure pursuant to 988
DIVISION (B) OF section 322.02 of the Revised Code may be 989
initiated by filing with the board of elections of the county not 991
24
less than seventy-five days before the general election in any 992
year a petition requesting that an election be held on such 993
question. Such petition shall be signed by qualified electors 994
residing in the county equal in number to ten per cent of those 995
voting for governor at the most recent gubernatorial election. 996
After determination by it that such petition is valid, the 998
board of elections shall submit the question to the electors of 999
the county at the next general election. The election shall be 1,000
conducted, canvassed, and certified in the same manner as regular 1,001
elections for county offices in the county. Notice of the 1,002
election shall be published in a newspaper of general circulation 1,003
in the district once a week for four consecutive weeks prior to 1,004
the election, stating the purpose, time, and place of the 1,005
election. The form of the ballot cast at such election shall be 1,006
prescribed by the secretary of state. The question covered by 1,007
such petition shall be submitted as a separate proposition, but 1,008
it may be printed on the same ballot with any other proposition 1,009
submitted at the same election other than the election of 1,010
officers. If a majority of the qualified electors voting on the 1,011
question of repeal approve the repeal, the result of the election 1,012
shall be certified immediately after the canvass by the board of 1,013
elections to the county commissioners, who shall thereupon, after 1,014
the current year, cease to levy the tax. 1,015
Sec. 322.03. The funds collected by a county levying a 1,024
real property transfer tax OR A MANUFACTURED HOME TRANSFER TAX 1,025
pursuant to sections 322.01 to 322.05, inclusive, 322.06 of the 1,026
Revised Code shall be allocated and disbursed as follows: 1,027
(A) First, for payment of the costs incurred by the county 1,029
in the administration and enforcement of the tax; 1,030
(B) The balance remaining after payment of the expenses 1,032
referred to in division (A) of this section shall be deposited in 1,033
the county general fund to be expended for any purpose for which 1,034
general fund moneys of the county may be used, including the 1,035
acquisition or construction of permanent improvements, or in the 1,036
25
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 1,037
construction of permanent improvements. The amounts to be 1,038
deposited in each of such funds shall be determined by the board 1,039
of county commissioners.
Sec. 322.05. The levy of any excise, income, property, or 1,048
real property, OR MANUFACTURED HOME transfer tax or fee by the 1,049
state or by any political subdivision thereof shall not be 1,051
construed as preempting the power of a county to levy a real
property OR MANUFACTURED HOME transfer tax pursuant to sections 1,052
322.01 to 322.05, inclusive, 322.06 of the Revised Code. 1,054
Sec. 322.06. (A) FOR THE PURPOSE OF PAYING THE COSTS OF 1,057
ENFORCING AND ADMINISTERING THE TAX AND PROVIDING ADDITIONAL 1,058
GENERAL REVENUE FOR THE COUNTY, ANY COUNTY MAY LEVY AND COLLECT A 1,059
TAX TO BE KNOWN AS THE MANUFACTURED HOME TRANSFER TAX ON EACH 1,060
CERTIFICATE OF TITLE THAT CONVEYS, BY RESALE, A MANUFACTURED OR 1,061
MOBILE HOME LOCATED WHOLLY OR PARTIALLY WITHIN THE BOUNDARIES OF 1,062
THE COUNTY.
(B) THE TAX SHALL BE ASSESSED AT A RATE EQUAL TO THE REAL 1,065
PROPERTY TRANSFER TAX RATE OF THE COUNTY AS ADOPTED AND LEVIED BY 1,066
THE COUNTY PURSUANT TO SECTION 322.02 OF THE REVISED CODE. 1,068
(C) THE MANUFACTURED HOME TRANSFER TAX SHALL BE LEVIED AT 1,071
A UNIFORM RATE PURSUANT TO A RESOLUTION ADOPTED BY THE BOARD OF 1,072
COUNTY COMMISSIONERS OF THE COUNTY IN THE MANNER PRESCRIBED BY 1,073
DIVISION (A) OF SECTION 322.02 OF THE REVISED CODE. 1,075
(D) THE TAX SHALL BE LEVIED UPON THE GRANTOR NAMED ON THE 1,078
CERTIFICATE OF TITLE AND PAID TO THE AUDITOR OF THE COUNTY IN 1,079
WHICH THE HOME IS LOCATED AT THE TIME OF THE DELIVERY OF THE 1,080
CERTIFICATE OF TITLE AND SHALL BE FOR THE USE OF THE COUNTY. 1,081
Sec. 322.99. Whoever violates section 322.02 OR 322.06 of 1,090
the Revised Code shall be fined not less than one hundred nor 1,092
more than one thousand dollars, or imprisoned not more than six 1,093
months, or both.
Sec. 323.151. As used in sections 323.151 to 323.157 of 1,103
26
the Revised Code: 1,104
(A) "Homestead" means a dwelling or, INCLUDING a unit in a 1,107
multiple-unit dwelling or condominium AND A MANUFACTURED HOME OR
MOBILE HOME ON WHICH A MANUFACTURED HOME TAX IS ASSESSED PURSUANT 1,109
TO DIVISION (C)(2) OF SECTION 4503.06 OF THE REVISED CODE OR 1,112
TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF SECTION 1,114
4503.06 OF THE REVISED CODE, owned and occupied as a home by an 1,116
individual whose domicile is in this state and who has not 1,117
acquired ownership from a person, other than his THE INDIVIDUAL'S 1,118
spouse, related by consanguinity or affinity for the purpose of 1,119
qualifying for the real property tax reduction provided in 1,120
section 323.152 of the Revised Code. The homestead shall include 1,121
so much of the land surrounding it, not exceeding one acre, as is 1,122
reasonably necessary for the use of the dwelling or unit as a 1,123
home. An owner includes a holder of one of the several estates 1,125
in fee, a vendee in possession under a purchase agreement or a 1,127
land contract, a mortgagor, a life tenant, one or more tenants 1,128
with a right of survivorship, tenants in common, and a settlor of 1,129
a revocable inter vivos trust holding the title to a homestead 1,130
occupied by the settlor as of right under the trust. The tax 1,131
commissioner shall adopt rules for the uniform classification and 1,132
valuation of real property or portions of real property as 1,133
homesteads. 1,134
(B) "Sixty-five years of age or older" means a person who 1,136
has attained age sixty-four prior to the first day of January of 1,137
the year of application for reduction in real estate taxes. 1,138
(C) "Total income" means the adjusted gross income of the 1,140
owner and his THE OWNER'S spouse for the year preceding the year 1,141
in which application for a reduction in taxes is made, as 1,143
determined under the "Internal Revenue Code of 1986," 100 Stat. 1,144
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 1,145
(1) Subtract the amount of disability benefits included in 1,147
adjusted gross income but not to exceed fifty-two hundred 1,148
dollars, except subtract the entire amount of disability benefits 1,149
27
included in adjusted gross income that are paid by the veteran's 1,150
administration or a branch of the armed forces of the United 1,151
States on account of an injury or disability; 1,152
(2) Add old age and survivors benefits received pursuant 1,154
to the "Social Security Act" that are not included in adjusted 1,155
gross income; 1,156
(3) Add retirement, pension, annuity, or other retirement 1,158
payments or benefits not included in adjusted gross income; 1,159
(4) Add tier I and tier II railroad retirement benefits 1,161
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 1,162
45 U.S.C.A. 228; 1,163
(5) Add interest on federal, state, and local government 1,165
obligations. 1,166
(D) "Old age and survivors benefits received pursuant to 1,168
the 'Social Security Act'" or "tier I railroad retirement 1,169
benefits received pursuant to the 'Railroad Retirement Act'" 1,170
means: 1,171
(1) For those persons receiving the homestead exemption 1,173
for the first time for tax years 1976 and earlier, old age 1,174
benefits payable under the social security or railroad retirement 1,175
laws in effect on December 31, 1975, except in those cases where 1,176
a change in social security or railroad retirement benefits would 1,177
result in a reduction in income. 1,178
(2) For those persons receiving the homestead exemption 1,180
for the first time for tax years 1977 and thereafter, old age 1,181
benefits payable under the social security or railroad retirement 1,182
laws in effect on the last day of the calendar year prior to the 1,183
year for which the homestead exemption is first received, or, if 1,184
no such benefits are payable that year, old age benefits payable 1,185
the first succeeding year in which old age benefits under the 1,186
social security or railroad retirement laws are payable, except 1,187
in those cases where a change in social security or railroad 1,188
retirement benefits results in a reduction in income. 1,189
(3) The lesser of: 1,191
28
(a) Survivors benefits payable under the social security 1,193
or railroad retirement laws in effect on the last day of the 1,194
calendar year prior to the year for which the homestead exemption 1,195
is first received, or, if no such benefits are payable that year, 1,196
survivors benefits payable the first succeeding year in which 1,197
survivors benefits are payable; or 1,198
(b) Old age benefits of the deceased spouse, as determined 1,200
under division (D)(1) or (2) of this section, upon which the 1,201
surviving spouse's survivors benefits are based under the social 1,202
security or railroad retirement laws, except in those cases where 1,203
a change in benefits would cause a reduction in income. 1,204
Survivors benefits are those described in division 1,206
(D)(3)(b) of this section only if the deceased spouse received 1,207
old age benefits in the year in which the deceased died. If the 1,208
deceased spouse did not receive old age benefits in the year in 1,209
which the deceased spouse died, then survivors benefits are those 1,210
described in division (D)(3)(a) of this section. 1,211
(E) "Permanently and totally disabled" means a person who 1,213
has, on the first day of January of the year of application for 1,214
reduction in real estate taxes, some impairment in body or mind 1,215
that makes him THE PERSON unfit to work at any substantially 1,216
remunerative employment which he THE PERSON is reasonably able to 1,218
perform and which will, with reasonable probability, continue for 1,220
an indefinite period of at least twelve months without any 1,221
present indication of recovery therefrom or has been certified as 1,222
permanently and totally disabled by a state or federal agency 1,223
having the function of so classifying persons. 1,224
Sec. 323.152. In addition to the reduction in taxes 1,233
required under section 319.302 of the Revised Code, taxes shall 1,234
be reduced as follows: 1,235
(A) This division applies to any of the following: 1,237
(1) A person who is permanently and totally disabled; 1,239
(2) A person who is sixty-five years of age or older; 1,241
(3) A person who is the surviving spouse of a deceased 1,243
29
person who was permanently and totally disabled or sixty-five 1,244
years of age or older and who applied and qualified for a 1,245
reduction in taxes under this division in the year in which he 1,246
died OF DEATH, provided the surviving spouse is at least 1,247
fifty-nine but not sixty-five or more years of age on the date 1,249
the deceased spouse dies. 1,250
Real property taxes on a homestead owned and occupied by a 1,252
person to whom this division applies shall be further reduced for 1,253
each year for which the owner obtains a certificate of reduction 1,254
from the county auditor under section 323.154 of the Revised 1,255
Code. The reduction shall equal the amount obtained by 1,256
multiplying the tax rate for the tax year for which the 1,257
certificate is issued by the reduction in taxable value shown in 1,258
the following schedule: 1,259
Reduce Taxable Value 1,261
Total Income by the Lesser of: 1,263
$10,800 or less $5,000 or seventy-five per cent 1,266
More than $10,800 but not $3,000 or sixty per cent 1,268
more than $15,800
More than $15,800 but not $1,000 or twenty-five per cent 1,270
more than $20,800
More than $20,800 -0- 1,272
(B) Real property AND MANUFACTURED HOME taxes on any 1,274
homestead shall be reduced for each year for which the owner 1,276
obtains a certificate of reduction from the county auditor under 1,277
section 323.154 of the Revised Code. The amount of the reduction 1,278
shall equal one-fourth of the amount by which the taxes charged 1,279
and payable on the homestead are reduced for such year under 1,280
section 319.302 of the Revised Code. 1,281
The reductions granted by this section do not apply to 1,283
special assessments or respread of assessments levied against the 1,284
homestead, and if there is a transfer of ownership subsequent to 1,285
the filing of an application for a reduction in taxes, such 1,286
reductions are not forfeited for such year by virtue of such 1,287
30
transfer. 1,288
The reductions in taxable value referred to in this section 1,290
shall be applied solely as a factor for the purpose of computing 1,291
the reduction of taxes under this section and shall not affect 1,292
the total value of property in any subdivision or taxing district 1,293
as listed and assessed for taxation on the tax lists and 1,294
duplicates, or any direct or indirect limitations on indebtedness 1,295
of a subdivision or taxing district. If after application of 1,296
sections 5705.31 and 5705.32 of the Revised Code, including the 1,297
allocation of all levies within the ten-mill limitation to debt 1,298
charges to the extent therein provided, there would be 1,299
insufficient funds for payment of debt charges not provided for 1,300
by levies in excess of the ten-mill limitation, the reduction of 1,301
taxes provided for in sections 323.151 to 323.157 of the Revised 1,302
Code, shall be proportionately adjusted to the extent necessary 1,303
to provide such funds from levies within the ten-mill limitation. 1,304
No reduction shall be made on the taxes due on the 1,306
homestead of any person convicted of violating division (C) or 1,307
(D) of section 323.153 of the Revised Code for a period of three 1,308
years following the conviction. 1,309
Sec. 323.153. (A) To obtain a reduction in real property 1,320
taxes under division (A) or (B) of section 323.152 of the Revised 1,321
Code OR IN MANUFACTURED HOME TAXES UNDER DIVISION (B) OF SECTION 1,322
323.152 OF THE REVISED CODE, the owner shall file an application 1,323
with the county auditor of the county in which his THE OWNER'S 1,324
homestead is located.
(1) An application for reduction based upon a physical 1,326
disability shall be accompanied by a certificate signed by a 1,327
physician, and an application for reduction based upon a mental 1,328
disability shall be accompanied by a certificate signed by a 1,329
physician or psychologist licensed to practice in this state, 1,330
attesting to the fact that the applicant is permanently and 1,331
totally disabled. The certificate shall be in a form that the 1,332
tax commissioner requires and shall include the definition of 1,333
31
permanently and totally disabled as set forth in section 323.151 1,334
of the Revised Code. An application for reduction based upon a 1,335
disability certified as permanent and total by a state or federal 1,336
agency having the function of so classifying persons shall be 1,337
accompanied by a certificate from that agency. Such an 1,338
application constitutes a continuing application for a reduction 1,339
in taxes for each year in which the dwelling is the applicant's 1,340
homestead and the amount of the reduction in taxable value to 1,341
which he THE APPLICANT is entitled does not exceed either the 1,342
amount or percentage of the reduction to which he THE APPLICANT 1,344
was entitled for the year in which the application was first 1,346
filed.
(2) An application for a reduction in taxes under division 1,348
(B) of section 323.152 of the Revised Code shall be filed only if 1,349
the homestead was transferred in the preceding year or did not 1,350
qualify for and receive the reduction in taxes under that 1,351
division for the preceding tax year. Such an application 1,352
constitutes a continuing application for a reduction in taxes for 1,353
each year in which the dwelling is the applicant's homestead. 1,354
(3) Failure to receive a new application filed under 1,356
division (A)(1) or (2) or notification under division (C) of this 1,357
section after a certificate of reduction has been issued under 1,358
section 323.154 of the Revised Code is prima-facie evidence that 1,359
the original applicant is entitled to the reduction in taxes 1,360
calculated on the basis of the information contained in his THE 1,362
original application. The original application and any
subsequent application, including any late application, shall be 1,363
in the form of a signed statement and shall be filed after the 1,364
first Monday in January and not later than the first Monday in 1,365
June. THE ORIGINAL APPLICATION AND ANY SUBSEQUENT APPLICATION 1,366
FOR A REDUCTION IN REAL PROPERTY TAXES SHALL BE FILED IN THE YEAR 1,368
FOR WHICH THE REDUCTION IS SOUGHT. THE ORIGINAL APPLICATION AND 1,369
ANY SUBSEQUENT APPLICATION FOR A REDUCTION IN MANUFACTURED HOME 1,370
TAXES SHALL BE FILED IN THE YEAR PRECEDING THE YEAR FOR WHICH THE 1,371
32
REDUCTION IS SOUGHT. The statement shall be on a form, devised 1,372
and supplied by the tax commissioner, which shall require no more 1,373
information than is necessary to establish the applicant's 1,374
eligibility for the reduction in taxes and the amount of the 1,375
reduction and shall include an affirmation by the applicant that 1,376
ownership of the homestead was not acquired from a person, other 1,377
than his THE APPLICANT'S spouse, related to the owner by 1,379
consanguinity or affinity for the purpose of qualifying for the 1,380
real property OR MANUFACTURED HOME tax reduction provided for in 1,381
division (A) or (B) of section 323.152 of the Revised Code. The 1,382
form shall contain a statement that conviction of willfully 1,383
falsifying information to obtain a reduction in taxes or failing 1,384
to comply with division (C) of this section results in the 1,385
revocation of the right to the reduction for a period of three 1,386
years. In the case of an application for a reduction in taxes 1,387
under division (A) of section 323.152 of the Revised Code, the 1,388
form shall contain a statement that signing the application 1,389
constitutes a delegation of authority by the applicant to the 1,390
county auditor to examine any financial records relating to 1,391
income earned by the applicant as stated on the application for 1,392
the purpose of determining possible violation of division (D) or 1,393
(E) of this section. 1,394
(B) A late application for a tax reduction for the year 1,396
preceding the year in which an original application is filed, OR 1,397
FOR A REDUCTION IN MANUFACTURED HOME TAXES FOR THE YEAR IN WHICH 1,398
AN ORIGINAL APPLICATION IS FILED, may be filed with the original 1,399
application. If the auditor determines the information contained 1,401
in the late application is correct, he THE AUDITOR shall 1,402
determine the amount of the reduction in taxes to which the 1,403
applicant would have been entitled for the preceding tax year had 1,404
his THE APPLICANT'S application been timely filed and approved in 1,406
that year.
The amount of such reduction shall be treated by the 1,408
auditor as an overpayment of taxes by the applicant and shall be 1,409
33
refunded in the manner prescribed in section 5715.22 of the 1,410
Revised Code for making refunds of overpayments. On the first 1,411
day of July of each year, the county auditor shall certify the 1,412
total amount of the reductions in taxes made in the current year 1,413
under this division to the tax commissioner, who shall treat the 1,414
full amount thereof as a reduction in taxes for the preceding tax 1,415
year and shall make reimbursement to the county therefor in the 1,416
manner prescribed by section 323.156 of the Revised Code, from 1,417
money appropriated for that purpose. 1,418
(C) If, in any year after an application has been filed 1,420
under division (A) of this section, the owner does not qualify 1,421
for a reduction in taxes on the homestead set forth on such 1,422
application, or qualifies for a reduction in taxes that is to be 1,423
based upon a reduction in taxable value less than either the 1,424
percentage or amount of the reduction in taxable value to which 1,425
he THE OWNER was entitled in the year the application was filed, 1,427
the owner shall notify the county auditor that he THE OWNER is 1,428
not qualified for a reduction in taxes or file a new application
under division (A) of this section. 1,429
Each year during January, the county auditor shall furnish 1,431
by ordinary mail a continuing application to each person issued a 1,432
certificate of reduction under section 323.154 of the Revised 1,433
Code with respect to a reduction in taxes under division (A) of 1,434
section 323.152 of the Revised Code. The continuing application 1,435
shall be used to report changes in total income that would have 1,436
the effect of increasing or decreasing the reduction in taxable 1,437
value to which the owner is entitled, changes in ownership of the 1,438
homestead, including changes in or revocation of a revocable 1,439
inter vivos trust, changes in disability, and other changes in 1,440
the information earlier furnished the auditor relative to his THE 1,442
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,443
in June; provided, that if such changes do not affect the status 1,444
of the homestead exemption or the amount of the reduction to 1,445
34
which the owner is entitled under division (A) of section 323.152 1,446
of the Revised Code, the application does not need to be 1,447
returned. 1,448
Each year during February, the county auditor shall furnish 1,450
by ordinary mail an original application to the owner, as of the 1,451
first day of January of that year, of a homestead that 1,452
transferred during the preceding calendar year and that qualified 1,453
for and received a reduction in taxes under division (B) of 1,454
section 323.152 of the Revised Code for the preceding tax year. 1,455
In order to receive the reduction under that division, the owner 1,456
shall file the application with the county auditor not later than 1,457
the first Monday in June. If the application is not timely 1,458
filed, the auditor shall not grant a reduction in taxes for the 1,459
homestead for the current year, and shall notify the owner that 1,460
the reduction in taxes has not been granted, in the same manner 1,461
prescribed under section 323.154 of the Revised Code for 1,462
notification of denial of an application. Failure of an owner to 1,463
receive an application under this paragraph does not excuse the 1,464
failure of the owner to file an original application. 1,465
(D) No person shall knowingly make a false statement for 1,467
the purpose of obtaining a reduction in his THE PERSON'S real 1,468
property OR MANUFACTURED HOME taxes under section 323.152 of the 1,470
Revised Code.
(E) No person shall knowingly fail to notify the county 1,472
auditor of changes required by division (C) of this section which 1,473
have the effect of maintaining or securing a reduction in taxable 1,474
value of homestead property or a reduction in taxes in excess of 1,475
the reduction allowed under section 323.152 of the Revised Code. 1,476
(F) No person shall knowingly make a false statement or 1,478
certification attesting to any person's physical or mental 1,479
condition for purposes of qualifying such person for tax relief 1,480
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,481
Sec. 323.154. On or before the day the COUNTY auditor has 1,491
completed the duties imposed by sections 319.30 to 319.302 of the 1,492
35
Revised Code, he THE COUNTY AUDITOR shall issue a certificate of 1,494
reduction in taxes in triplicate for each person who has complied
with section 323.153 of the Revised Code and whose homestead the 1,495
auditor finds is entitled to a reduction in real property OR 1,496
MANUFACTURED HOME taxes for that year under section 323.152 of 1,498
the Revised Code. In the case of a homestead entitled to a 1,499
reduction under division (A) of that section, the certificate 1,500
shall state the taxable value of the homestead on the first day 1,501
of January of that year, the amount of the reduction in taxable 1,502
value and the total reduction in taxes for that year under that 1,503
section, the tax rate that is applicable against such homestead 1,504
for that year, and any other information the tax commissioner 1,505
requires. In the case of a homestead entitled to a reduction 1,506
under division (B) of that section, the certificate shall state 1,507
the total amount of the reduction in taxes for that year under 1,508
that section and any other information the tax commissioner 1,509
requires. The certificate for reduction in taxes shall be on a 1,510
form approved by the commissioner. Upon issuance of such a 1,511
certificate, the county auditor shall forward one copy and the 1,512
original to the county treasurer and retain one copy. The county 1,513
auditor shall also record the amount of reduction in taxes in the 1,514
appropriate column on the general tax list and duplicate of real 1,515
and public utility property AND ON THE MANUFACTURED HOME TAX 1,516
LIST.
If an application, late application, or continuing 1,518
application is not approved, or if the county auditor otherwise 1,519
determines that a homestead does not qualify for a reduction in 1,520
taxes under division (A) or (B) of section 323.152 of the Revised 1,521
Code, the auditor shall notify the applicant of the reasons for 1,522
denial not later than the first Monday in October. If a person 1,523
AN APPLICANT believes that his THE application for reduction has 1,525
been improperly denied or that the reduction is for less than 1,526
that to which he THE APPLICANT is entitled, he THE APPLICANT may 1,527
file an appeal with the county board of revision not later than 1,529
36
the date of closing of the collection for the first half of real 1,530
and public utility property taxes OR MANUFACTURED HOME TAXES. 1,531
The appeal shall be treated in the same manner as a complaint 1,532
relating to the valuation or assessment of real property under 1,533
Chapter 5715. of the Revised Code. 1,534
Sec. 323.155. The county treasurer shall retain the 1,543
original certificate of reduction in taxes and forward the copy 1,544
to the person to whom the certificate is issued along with the 1,545
tax bill submitted pursuant to section 323.13 of the Revised Code 1,546
OR THE ADVANCE PAYMENT CERTIFICATE SUBMITTED PURSUANT TO SECTION 1,547
4503.061 OF THE REVISED CODE. Such tax bill shall indicate the
net amount of taxes due following the reductions in taxes under 1,549
sections 319.301, 319.302, and 323.152 of the Revised Code. 1,550
Any reduction in taxes under this section shall be 1,552
disregarded as income or resources in determining eligibility for 1,553
any program or calculating any payment under Title LI of the 1,554
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 1,563
taxes under divisions (A) and (C) of section 321.24 of the 1,564
Revised Code, the county treasurer shall certify to the tax 1,565
commissioner one-half of the total amount of taxes ON REAL 1,566
PROPERTY that were reduced pursuant to section 323.152 of the 1,567
Revised Code for the preceding tax year, AND ONE-HALF OF THE 1,568
TOTAL AMOUNT OF TAXES ON MANUFACTURED AND MOBILE HOMES THAT WERE 1,570
REDUCED PURSUANT TO SECTION 323.152 OF THE REVISED CODE FOR THE 1,572
CURRENT TAX YEAR, as evidenced by the certificates of reduction 1,573
and the tax duplicate certified to him THE COUNTY TREASURER by 1,575
the county auditor. The commissioner, within thirty days of the 1,576
receipt of such certification, shall provide for payment to the 1,577
county treasurer, from the general revenue fund, of the amount 1,578
certified, which shall be credited upon receipt to the county's 1,579
undivided income tax fund, and an amount equal to two per cent of 1,580
the amount by which taxes were reduced, which shall be credited 1,581
upon receipt to the county general fund as a payment, in addition 1,582
37
to the fees and charges authorized by sections 319.54 and 321.26 1,583
of the Revised Code, to the county auditor and treasurer for the 1,584
costs of administering the exemption provided under sections 1,585
323.151 to 323.157 of the Revised Code. 1,586
Immediately upon receipt of funds into the county undivided 1,588
income tax fund under this section, the auditor shall distribute 1,589
the full amount thereof among the taxing districts in the county 1,590
as though the total had been paid as taxes by each person for 1,591
whom taxes were reduced under sections 323.151 to 323.157 of the 1,592
Revised Code. 1,593
Sec. 323.31. (A) Delinquent taxes charged against any 1,602
entry of real property OR MANUFACTURED OR MOBILE HOME PURSUANT TO 1,603
SECTION 4503.06 OF THE REVISED CODE may be paid pursuant to this 1,604
division by the person who owns the real property OR MANUFACTURED 1,605
OR MOBILE HOME or is a vendee in possession under a purchase 1,607
agreement or land contract after entering into a written 1,608
undertaking with the county treasurer in a form prescribed or 1,609
approved by the tax commissioner. The undertaking may be entered 1,610
into at any time prior to the county prosecuting attorney's 1,611
commencement of foreclosure proceedings pursuant to section 1,612
323.25 or 5721.18 of the Revised Code, or commencement of 1,613
foreclosure and forfeiture proceedings pursuant to section 1,614
5721.14 of the Revised Code. A duplicate copy of each such 1,615
undertaking shall be filed with the county auditor, who shall 1,616
attach such copy to the delinquent land tax certificate or
delinquent vacant land tax certificate, THE DELINQUENT 1,617
MANUFACTURED HOME TAX LIST, or who shall enter an asterisk in the 1,619
margin next to the entry for the tract or lot on the master list 1,620
of delinquent tracts, THE DELINQUENT MANUFACTURED HOME TAX LIST, 1,621
or master list of delinquent vacant tracts, prior to filing it 1,622
with the prosecuting attorney under section 5721.13 of the 1,623
Revised Code. If the undertaking is entered into after the 1,624
certificate or the master list has been filed with the 1,625
prosecuting attorney, the treasurer shall file the duplicate copy 1,626
38
with the prosecuting attorney.
An undertaking entered into under this division shall 1,628
provide for the payment of delinquent taxes in installments over 1,629
a period not to exceed five years beginning on the earliest date 1,630
delinquent taxes that are the subject of the undertaking were 1,631
included in a certification under section 5721.011 of the Revised 1,632
Code; however, a person entering into an undertaking may request, 1,633
and the treasurer shall allow, an undertaking providing for 1,634
payment in installments over a period of no fewer than two years 1,635
beginning on that date. For each undertaking, the county 1,636
treasurer shall determine, and shall specify in the undertaking, 1,637
the number of installments, the amount of each installment, and 1,638
the schedule for payment of the installments. 1,639
Each installment payment shall be apportioned among the 1,641
several funds for which taxes have been assessed and shall be 1,642
applied to the items of taxes charged in the order in which they 1,643
became due. 1,644
When an installment payment is not received by the 1,646
treasurer when due or any current taxes charged against the 1,647
property become delinquent, the undertaking becomes void unless 1,648
the treasurer permits a new undertaking to be entered into; if 1,649
the treasurer does not permit a new undertaking to be entered 1,650
into, the treasurer shall certify to the auditor that the 1,651
undertaking has become void. A new undertaking entered into 1,652
under this paragraph shall provide for payment of the outstanding 1,653
balance of delinquent taxes over a period that, when added to the 1,654
periods of any previous undertakings that had elapsed prior to 1,655
their becoming void, does not exceed ten years. 1,656
Upon receipt of such a certification, the auditor shall 1,658
destroy his THE duplicate copy of the undertaking. If such copy 1,659
has been filed with the prosecuting attorney, the auditor 1,661
immediately shall deliver the certification to the prosecuting 1,662
attorney, who shall attach it to the appropriate certificate and 1,663
the duplicate copy of the voided undertaking or strike through 1,664
39
the asterisk entered in the margin of the master list next to the 1,665
entry for the tract or lot that is the subject of the voided 1,666
undertaking. The prosecuting attorney then shall institute a 1,667
proceeding to foreclose the lien of the state in accordance with 1,668
section 323.25 or 5721.18 of the Revised Code or, in the case of 1,669
delinquent vacant land, shall institute a foreclosure proceeding 1,670
in accordance with section 323.25 or 5721.18 of the Revised Code, 1,671
or a foreclosure and forfeiture proceeding in accordance with 1,672
section 5721.14 of the Revised Code. 1,673
(B) Within ten days after the date prescribed by section 1,675
323.12 or 323.17 of the Revised Code for payment of the first 1,676
half installment of the current taxes, any person failing to pay 1,677
the amount required by such date, with the consent of the 1,678
treasurer, may enter into a written undertaking with the 1,679
treasurer, in a form prescribed by the tax commissioner, to pay 1,680
all current taxes pursuant to this division. The agreement shall 1,681
provide for the entire amount of such taxes to be paid in three 1,682
or fewer installments before the date set by section 323.12 or 1,683
323.17 of the Revised Code for the payment of the second 1,684
installment of such taxes. Each payment made under this division 1,685
shall be not less than one-third of the total amount of the 1,686
current taxes, unless the collection of a particular tax has been 1,687
legally enjoined, or unless at any scheduled payment date less 1,688
than one-third of the total amount remains unpaid, in which case 1,689
the total balance shall be paid. 1,690
If a payment is not received by the treasurer when due 1,692
under the terms of an undertaking made under this division, the 1,693
treasurer may permit the taxpayer to make the payment at a later 1,694
date, provided the payment is received before the date set by 1,695
section 323.12 or 323.17 of the Revised Code for the payment of 1,696
the second installment of current taxes. If the total taxes 1,697
arranged to be paid pursuant to such an undertaking are not 1,698
received before such date, the undertaking shall become void and 1,699
the treasurer shall proceed to collect all unpaid taxes then due 1,700
40
by any other means provided by law. 1,701
Sec. 325.31. (A) On the first business day of each month, 1,710
and at the end of the officer's term of office, each officer 1,711
named in section 325.27 of the Revised Code shall pay into the 1,712
county treasury, to the credit of the general county fund, on the 1,713
warrant of the county auditor, all fees, costs, penalties, 1,714
percentages, allowances, and perquisites collected by his THE 1,715
OFFICER'S office during the preceding month or part thereof for 1,716
official services, except the fees allowed the county auditor by 1,717
division (B) of section 319.54 of the Revised Code, which shall 1,718
be paid into the county treasury to the credit of the real estate 1,719
assessment fund hereby created. 1,720
(B) Moneys to the credit of the real estate assessment 1,722
fund may be expended, upon appropriation by the board of county 1,723
commissioners, for the purpose of defraying the cost incurred by 1,725
the county auditor in assessing real estate pursuant to Chapter 1,726
5713. of the Revised Code, MANUFACTURED AND MOBILE HOMES PURSUANT 1,727
TO CHAPTER 4503. OF THE REVISED CODE, and, at the county
auditor's discretion, the expenses incurred by the county board 1,729
of revision under Chapter 5715. of the Revised Code. Any 1,730
expenditures made from the real estate assessment fund shall 1,731
comply with rules that the tax commissioner adopts under division 1,732
(O) of section 5703.05 of the Revised Code. Those rules shall 1,733
include a requirement that a copy of any appraisal plans, 1,734
progress of work reports, contracts, or other documents required 1,735
to be filed with the tax commissioner shall be filed also with 1,736
the board of county commissioners.
The board of county commissioners shall not transfer moneys 1,738
required to be deposited in the real estate assessment fund to 1,739
any other fund. Following an assessment of real property 1,740
pursuant to Chapter 5713. of the Revised Code, OR AN ASSESSMENT 1,741
OF A MANUFACTURED OR MOBILE HOME PURSUANT TO CHAPTER 4503. OF THE 1,743
REVISED CODE, any moneys not expended for the purpose of 1,744
defraying the cost incurred in assessing real estate OR 1,745
41
MANUFACTURED OR MOBILE HOMES or for the purpose of defraying the 1,746
expenses of the county board of revision, and thereby remaining 1,747
to the credit of the real estate assessment fund, shall be 1,748
apportioned ratably and distributed to those taxing authorities 1,749
that contributed to the fund. However, no such distribution 1,750
shall be made if the amount of such unexpended moneys remaining 1,751
to the credit of the real estate assessment fund does not exceed 1,752
five thousand dollars.
(C) None of the officers named in section 325.27 of the 1,754
Revised Code shall collect any fees from the county. Each of 1,755
such officers shall, at the end of each calendar year, make and 1,756
file a sworn statement with the board of county commissioners of 1,757
all such fees, costs, penalties, percentages, allowances, and 1,758
perquisites which have been due in the officer's office and 1,759
unpaid for more than one year prior to the date such statement is 1,760
required to be made. 1,761
Sec. 519.21. (A) Except as otherwise provided in division 1,770
(B) of this section, sections 519.02 to 519.25 of the Revised 1,771
Code confer no power on any township zoning commission, board of 1,772
township trustees, or board of zoning appeals to prohibit the use 1,773
of any land for agricultural purposes or the construction or use 1,774
of buildings or structures incident to the use for agricultural 1,775
purposes of the land on which such buildings or structures are 1,776
located, including buildings or structures that are used 1,777
primarily for vinting and selling wine and that are located on 1,778
land any part of which is used for viticulture, and no zoning 1,779
certificate shall be required for any such building or structure. 1,780
(B) A township zoning resolution, or an amendment to such 1,782
resolution, may in any platted subdivision approved under section 1,783
711.05, 711.09, or 711.10 of the Revised Code, or in any area 1,784
consisting of fifteen or more lots approved under section 711.131 1,785
of the Revised Code that are contiguous to one another, or some 1,786
of which are contiguous to one another and adjacent to one side 1,787
of a dedicated public road, and the balance of which are 1,788
42
contiguous to one another and adjacent to the opposite side of 1,789
the same dedicated public road regulate: 1,790
(1) Agriculture on lots of one acre or less; 1,792
(2) Buildings or structures incident to the use of land 1,794
for agricultural purposes on lots greater than one acre but not 1,795
greater than five acres by: set back building lines; height; and 1,796
size; 1,797
(3) Dairying and animal and poultry husbandry on lots 1,799
greater than one acre but not greater than five acres when at 1,800
least thirty-five per cent of the lots in the subdivision are 1,801
developed with at least one building, structure, or improvement 1,802
that is subject to real property taxation or that is subject to 1,803
the tax on manufactured AND MOBILE homes under section 4503.06 of 1,804
the Revised Code. After thirty-five per cent of the lots are so 1,805
developed, dairying and animal and poultry husbandry shall be 1,806
considered nonconforming use of land and buildings or structures 1,807
pursuant to section 519.19 of the Revised Code. 1,808
Division (B) of this section confers no power on any 1,810
township zoning commission, board of township trustees, or board 1,811
of zoning appeals to regulate agriculture, buildings or 1,812
structures, and dairying and animal and poultry husbandry on lots 1,813
greater than five acres. 1,814
(C) Such sections confer no power on any township zoning 1,816
commission, board of township trustees, or board of zoning 1,817
appeals to prohibit in a district zoned for agricultural, 1,818
industrial, residential, or commercial uses, the use of any land 1,819
for a farm market where fifty per cent or more of the gross 1,820
income received from the market is derived from produce raised on 1,821
farms owned or operated by the market operator in a normal crop 1,822
year. However, a board of township trustees, as provided in 1,823
section 519.02 of the Revised Code, may regulate such factors 1,824
pertaining to farm markets as size of the structure, size of 1,825
parking areas that may be required, set back building lines, and 1,826
egress or ingress, where such regulation is necessary to protect 1,827
43
the public health and safety. 1,828
Sec. 519.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 1,831
THIS SECTION, SECTIONS 519.01 TO 519.25 OF THE REVISED CODE DO 1,833
NOT CONFER ON ANY TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,834
TRUSTEES, OR BOARD OF ZONING APPEALS, THE AUTHORITY TO PROHIBIT 1,835
OR RESTRICT THE LOCATION OF A PERMANENTLY SITED MANUFACTURED 1,836
HOME, AS DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE 1,838
REVISED CODE, IN ANY DISTRICT OR ZONE IN WHICH A SINGLE-FAMILY 1,839
HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 1,842
AUTHORITY OF A TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,843
TRUSTEES, OR BOARD OF ZONING APPEALS, TO DO EITHER OF THE 1,845
FOLLOWING:
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 1,847
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 1,849
ALL SINGLE-FAMILY RESIDENCES IN A DISTRICT OR ZONE IN WHICH THE
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 1,850
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 1,852
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 1,853
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 1,854
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 1,856
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 1,858
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 1,859
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 1,860
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 1,861
HOMES.
Sec. 1151.349. (A) As used in this section: 1,870
(1) A "net lease" is a lease under which a savings and 1,872
loan association, directly or indirectly, will not be obligated 1,873
to: 1,874
(a) Service, repair, or maintain the leased property 1,876
during the lease term; 1,877
(b) Purchase parts and accessories for the leased 1,879
property; however, improvements and additions to the leased 1,880
44
property may be leased to the lessee upon its request in 1,881
accordance with the full-payout requirements of this section; 1,882
(c) Furnish replacement or substitute property while the 1,884
leased property is being serviced; 1,885
(d) Purchase insurance for the lessee, unless he THE 1,887
LESSEE has failed to purchase or maintain insurance required by 1,888
contract;
(e) Renew any license or registration for the property 1,890
unless such action is necessary to protect the association's 1,891
interest as an owner or financer of the property. 1,892
(2) A "full-payout lease" is one from which the lessor can 1,894
reasonably expect to realize a return of its full investment in 1,895
the leased property plus the estimated cost of financing the 1,896
property over the term of the lease derived from: 1,897
(a) Rentals; 1,899
(b) Estimated tax benefits; and 1,901
(c) The estimated residual value of the proerty PROPERTY 1,903
when the initial term of the lease expires. However, no more 1,904
than twenty per cent of the return may be realized from the 1,905
residual value. Both the estimated residual value of the 1,906
property and that portion of the estimated residual value relied 1,907
upon by the lessor to satisfy the requirements of a full-payout 1,908
lease must be reasonable so that realization of the lessor's full 1,909
investment, plus the cost of financing the property, primarily 1,910
depends on the credit-worthiness of the lessee, and not on the 1,911
residual market value of the leased item. The maximum term of a 1,912
full-payout lease shall be forty years. 1,913
(B) In addition to the provisions of Chapter 1151. of the 1,915
Revised Code regarding lending, a savings and loan association 1,916
may also engage in leasing activities that are the functional 1,917
equivalent of lending, subject to the following conditions. An 1,918
association may: 1,919
(1) Become the legal or beneficial owner of tangible 1,921
personal property or real property for the purpose of leasing 1,922
45
such property; or 1,923
(2) Obtain an assignment of a lessor's interest in a lease 1,925
of such property; and 1,926
(3) Incur obligations incidental to its position as the 1,928
owner and lessor of the leased property, provided the lease is a 1,929
net, full-payout lease representing a noncancelable obligation of 1,930
the lessee. At the expiration of the lease the association shall 1,931
liquidate, or release on a net basis, all interest in the 1,932
property as soon as practicable. 1,933
(C) If an association believes that there has been an 1,935
unanticipated change in conditions which threatens its financial 1,936
position by significantly increasing its exposure to loss, 1,937
divisions (A) and (B) of this section do not prevent the 1,938
association: 1,939
(1) As owner and lessor under a net, full-payout lease, 1,941
from taking reasonable and appropriate action to salvage or 1,942
protect the value of the property or its interests arising under 1,943
the lease; or 1,944
(2) As assignee of a lessor's interest in a lease, from 1,946
becoming owner and lessor of the leased property pursuant to its 1,947
contractual right, or from taking any reasonable and appropriate 1,948
action to salvage or protect the value of the property or its 1,949
interests arising under the lease; or 1,950
(3) From including any additional provisions or agreements 1,952
in a lease, to protect its financial position or investment in 1,953
the circumstances set forth in divisions (C)(1) and (2) of this 1,954
section. 1,955
(D) A lease of tangible personal property made to a 1,957
natural person for personal, family, or household purposes 1,958
pursuant to this section is subject to all limitations applicable 1,959
to the amount of an association's investment in consumer loans. A 1,961
lease made for commercial, corporate, business, or agricultural
purposes pursuant to this section is subject to all limitations 1,962
applicable to the amount of an association's investment in 1,963
46
commercial loans. A lease of residential or nonresidential real 1,964
property made pursuant to this section is subject to all 1,965
limitations applicable to the amount of an association's 1,966
investment in real estate loans. 1,967
(E) In addition to the authority set forth in division (A) 1,969
of this section, an association may also invest up to ten per 1,970
cent of its assets in tangible personal property including, 1,971
without limitation, vehicles, manufactured homes, MOBILE HOMES, 1,972
machinery, equipment, or furniture for rental. The estimated 1,974
residual value at the expiration of the initial term of the lease 1,975
shall not exceed seventy per cent of the lessor's acquisition 1,976
cost.
Sec. 1345.71. As used in sections 1345.71 to 1345.77 of 1,985
the Revised Code: 1,986
(A) "Consumer" means the purchaser, other than for 1,988
purposes of resale, of a motor vehicle, any person to whom the 1,989
motor vehicle is transferred during the duration of the express 1,990
warranty that is applicable to the motor vehicle, and any other 1,991
person who is entitled by the terms of the warranty to enforce 1,992
the warranty. 1,993
(B) "Manufacturer" and "distributor" have the same 1,995
meanings as in section 4517.01 of the Revised Code, and 1,996
manufacturer includes a remanufacturer as defined in that 1,997
section. 1,998
(C) "Express warranty" and "warranty" mean the written 2,000
warranty of the manufacturer or distributor of a new motor 2,001
vehicle concerning the condition and fitness for use of the 2,002
vehicle, including any terms or conditions precedent to the 2,003
enforcement of obligations under that warranty. 2,004
(D) "Motor vehicle" means any passenger car or 2,006
noncommercial motor vehicle as defined in section 4501.01 of the 2,007
Revised Code, or those parts of any motor home, as defined in 2,008
section 4501.01 of the Revised Code, that are not part of the 2,009
permanently installed facilities for cold storage, cooking and 2,010
47
consuming of food, and for sleeping, but does not mean any 2,011
manufactured MOBILE home as defined in division (O) of section 2,012
4501.01 of the Revised Code or, recreational vehicle as defined 2,013
in division (Q) of that section, OR MANUFACTURED HOME AS DEFINED 2,014
IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 2,015
(E) "Nonconformity" means any defect or condition which 2,017
substantially impairs the use, value, or safety of a motor 2,018
vehicle and does not conform to the express warranty of the 2,019
manufacturer or distributor. 2,020
(F) "Full purchase price" means the contract price for the 2,022
motor vehicle, including charges for transportation, 2,023
dealer-installed accessories, dealer services, dealer preparation 2,024
and delivery and collateral charges; all finance, credit 2,025
insurance, warranty and service contract charges incurred by the 2,026
buyer; and all sales tax, license and registration fees, and 2,027
other government charges. 2,028
Sec. 1506.01. As used in this chapter: 2,037
(A) "Coastal area" means the waters of Lake Erie, the 2,039
islands in the lake, and the lands under and adjacent to the 2,040
lake, including transitional areas, wetlands, and beaches. The 2,041
coastal area extends in Lake Erie to the international boundary 2,042
line between the United States and Canada and landward only to 2,043
the extent necessary to include shorelands, the uses of which 2,044
have a direct and significant impact on coastal waters as 2,045
determined by the director of natural resources. 2,046
(B) "Coastal management program" means the comprehensive 2,048
action of the state and its political subdivisions cooperatively 2,049
to preserve, protect, develop, restore, or enhance the resources 2,050
of the coastal area and to ensure wise use of the land and water 2,051
resources of the coastal area, giving attention to natural, 2,052
cultural, historic, and aesthetic values; agricultural, 2,053
recreational, energy, and economic needs; and the national 2,054
interest. "Coastal management program" includes the 2,055
establishment of objectives, policies, standards, and criteria 2,056
48
concerning, without limitation, protection of air, water, 2,057
wildlife, rare and endangered species, wetlands and natural 2,058
areas, and other natural resources in the coastal area; 2,059
management of coastal development and redevelopment; preservation 2,060
and restoration of historic, cultural, and aesthetic coastal 2,061
features; and public access to the coastal area for recreation 2,062
purposes. 2,063
(C) "Coastal management program document" means a 2,065
comprehensive statement consisting of, without limitation, text, 2,066
maps, and illustrations that is adopted by the director in 2,067
accordance with this chapter, describes the objectives, policies, 2,068
standards, and criteria of the coastal management program for 2,069
guiding public and private uses of lands and waters in the 2,070
coastal area, lists the governmental agencies, including, without 2,071
limitation, state agencies, involved in implementing the coastal 2,072
management program, describes their applicable policies and 2,073
programs, and cites the statutes and rules under which they may 2,074
adopt and implement those policies and programs. 2,075
(D) "Person" means any agency of this state, any political 2,077
subdivision of this state or of the United States, and any legal 2,078
entity defined as a person under section 1.59 of the Revised 2,079
Code. 2,080
(E) "Director" means the director of natural resources or 2,082
the director's designee. 2,083
(F) "Permanent structure" means any residential, 2,085
commercial, industrial, institutional, or agricultural building, 2,086
any manufactured MOBILE home as defined in DIVISION (O) OF 2,088
section 4501.01 of the Revised Code, ANY MANUFACTURED HOME AS 2,089
DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED 2,090
CODE, and any septic system that receives sewage from a 2,091
single-family, two-family, or three-family dwelling, but does not 2,092
include any recreational vehicle as defined in section 4501.01 of 2,093
the Revised Code. 2,094
(G) "State agency" or "agency of the state" has the same 2,096
49
meaning as "agency" as defined in section 111.15 of the Revised 2,097
Code. 2,098
(H) "Coastal flood hazard area" means any territory within 2,100
the coastal area that has been identified as a flood hazard area 2,101
under the "Flood Disaster Protection Act of 1973," 87 Stat. 975, 2,102
42 U.S.C.A. 4002, as amended. 2,103
(I) "Coastal erosion area" means any territory included in 2,106
Lake Erie coastal erosion areas identified by the director under 2,108
section 1506.06 of the Revised Code.
Sec. 1521.01. As used in sections 1521.01 to 1521.05 and 2,117
1521.13 to 1521.18 of the Revised Code: 2,118
(A) "Consumptive use," "diversion," "Lake Erie drainage 2,120
basin," "other great lakes states and provinces," "water 2,121
resources," and "waters of the state" have the same meanings as 2,122
in section 1501.30 of the Revised Code. 2,123
(B) "Well" means any excavation, regardless of design or 2,125
method of construction, created for any of the following 2,126
purposes: 2,127
(1) Removing ground water from or recharging water into an 2,129
aquifer, excluding subsurface drainage systems installed to 2,130
enhance agricultural crop production or urban or suburban 2,131
landscape management or to control seepage in dams, dikes, and 2,132
levees; 2,133
(2) Determining the quantity, quality, level, or movement 2,135
of ground water in or the stratigraphy of an aquifer, excluding 2,136
borings for instrumentation in dams, dikes, levees, or highway 2,137
embankments; 2,138
(3) Removing or exchanging heat from ground water, 2,140
excluding horizontal trenches that are installed for water source 2,141
heat pump systems. 2,142
(C) "Aquifer" means a consolidated or unconsolidated 2,144
geologic formation or series of formations that are hydraulically 2,145
interconnected and that have the ability to receive, store, or 2,146
transmit water. 2,147
50
(D) "Ground water" means all water occurring in an 2,149
aquifer. 2,150
(E) "Ground water stress area" means a definable 2,152
geographic area in which ground water quantity is being affected 2,153
by human activity or natural forces to the extent that continuous 2,154
availability of supply is jeopardized by withdrawals. 2,155
(F) "Person" has the same meaning as in section 1.59 of 2,157
the Revised Code and also includes the United States, the state, 2,158
any political subdivision of the state, and any department, 2,159
division, board, commission, agency, or instrumentality of the 2,160
United States, the state, or a political subdivision of the 2,161
state. 2,162
(G) "State agency" or "agency of the state" has the same 2,164
meaning as "agency" in section 111.15 of the Revised Code. 2,165
(H) "Development" means any manmade change to improved or 2,167
unimproved real estate, including the construction of buildings 2,168
and other structures, any substantial improvement of a structure, 2,169
and mining, dredging, filling, grading, paving, excavating, and 2,170
drilling operations. 2,171
(I) "Floodplain" means the area adjoining any river, 2,173
stream, watercourse, or lake that has been or may be covered by 2,174
flood water. 2,175
(J) "Floodplain management" means the implementation of an 2,177
overall program of corrective and preventive measures for 2,178
reducing flood damage, including the collection and dissemination 2,179
of flood information, construction of flood control works, 2,180
nonstructural flood damage reduction techniques, and adoption of 2,181
rules, ordinances, or resolutions governing development in 2,182
floodplains. 2,183
(K) "One-hundred-year flood" means a flood having a one 2,185
per cent chance of being equaled or exceeded in any given year. 2,186
(L) "One hundred year floodplain" means that portion of a 2,188
floodplain inundated by a one hundred year flood. 2,189
(M) "Structure" means a walled and roofed building, 2,191
51
including, without limitation, gas or liquid storage tanks, 2,192
MOBILE HOMES, and manufactured homes. 2,194
(N) "Substantial improvement" means any reconstruction, 2,196
rehabilitation, addition, or other improvement of a structure, 2,197
the cost of which equals or exceeds fifty per cent of the market 2,198
value of the structure before the start of construction of the 2,199
improvement. "Substantial improvement" includes repairs to 2,200
structures that have incurred substantial damage regardless of 2,201
the actual repair work performed. "Substantial improvement" does 2,202
not include either of the following: 2,203
(1) Any project for the improvement of a structure to 2,205
correct existing violations of state or local health, sanitary, 2,206
or safety code specifications that have been identified by the 2,207
state or local code enforcement official having jurisdiction and 2,208
that are the minimum necessary to ensure safe living conditions; 2,209
(2) Any alteration of a historic structure designated or 2,211
listed pursuant to federal or state law, provided that the 2,212
alteration will not preclude the structure's continued listing or 2,213
designation as a historic structure. 2,214
Sec. 1923.01. (A) As provided in this chapter, any judge 2,223
of a county or municipal court or a court of common pleas, within 2,224
his THE JUDGE'S proper area of jurisdiction, may inquire about 2,225
persons who make unlawful and forcible entry into lands or 2,227
tenements and detain them, and about persons who make a lawful 2,228
and peaceable entry into lands or tenements and hold them 2,229
unlawfully and by force. If, upon such inquiry, it is found that 2,230
an unlawful and forcible entry has been made and the lands or 2,231
tenements are detained, or that, after a lawful entry, lands or 2,232
tenements are held unlawfully and by force, a judge shall cause 2,233
the plaintiff in an action under this chapter to have restitution 2,234
of the lands or tenements. 2,235
(B) An action shall be brought under this chapter within 2,237
two years after the cause of action accrues. 2,238
(C) As used in this chapter: 2,240
52
(1) "Tenant" means a person who is entitled under a rental 2,242
agreement to the use or occupancy of premises, other than 2,243
premises located in a manufactured home park as defined in 2,244
section 3733.01 of the Revised Code, to the exclusion of others. 2,245
(2) "Landlord" means the owner, lessor, or sublessor of 2,247
premises, his THE agent, or any person authorized by him THE 2,249
LANDLORD AUTHORIZES to manage premises or to receive rent from a 2,250
tenant under a rental agreement, except, if required by the facts 2,251
of the action to which the term is applied, "landlord" means a 2,252
park operator.
(3) "Park operator," "manufactured home," "MOBILE HOME," 2,254
"MANUFACTURED HOME PARK," and "resident" have the same meanings 2,256
as in section 3733.01 of the Revised Code.
(4) "Residential premises" has the same meaning as in 2,258
section 5321.01 of the Revised Code, except, if required by the 2,259
facts of the action to which the term is applied, "residential 2,260
premises" has the same meaning as in section 3733.01 of the 2,261
Revised Code. 2,262
(5) "Rental agreement" means any agreement or lease, 2,264
written or oral, that establishes or modifies the terms, 2,265
conditions, rules, or any other provisions concerning the use or 2,266
occupancy of premises by one of the parties to the agreement or 2,267
lease, except that "rental agreement," as used in division 2,268
(A)(11) of section 1923.02 of the Revised Code and where the 2,269
context requires as used in this chapter, means a rental 2,270
agreement as defined in division (D) of section 5322.01 of the 2,271
Revised Code. 2,272
(6) "Controlled substance" has the same meaning as in 2,274
section 3719.01 of the Revised Code. 2,275
Sec. 3733.01. As used in this chapter: 2,284
(A) "Manufactured home park" means any tract of land upon 2,286
which three or more manufactured OR MOBILE homes used for 2,287
habitation are parked LOCATED, either free of charge or for 2,288
revenue purposes, and includes any roadway, building, structure, 2,289
53
vehicle, or enclosure used or intended for use as a part of the 2,290
facilities of the park. A tract of land that is subdivided and ON 2,291
WHICH the individual lots are not for rent or rented, but are for 2,292
sale or sold for the purpose of installation of LOCATING 2,293
manufactured OR MOBILE homes on the lots is not a manufactured 2,295
home park even though UNLESS three or more manufactured OR MOBILE 2,296
homes USED FOR HABITATION are parked thereon if the roadways are 2,297
dedicated to the local government authority LOCATED UPON ANY ONE 2,299
INDIVIDUAL LOT.
"Manufactured home park" does not include any tract of land 2,301
used solely for the storage or display for sale of manufactured 2,302
OR MOBILE homes or solely as a temporary park-camp. 2,303
(B) "Recreational vehicle park" means any tract of land 2,305
used for parking five or more self-contained recreational 2,306
vehicles and includes any roadway, building, structure, vehicle, 2,307
or enclosure used or intended for use as part of the park 2,308
facilities and any tract of land that is subdivided for lease or 2,309
other contract of the individual lots for the express or implied 2,310
purpose of placing self-contained recreational vehicles for 2,311
recreation, vacation, or business purposes. 2,312
"Recreational vehicle park" does not include any tract of 2,314
land used solely for the storage or display for sale of 2,315
self-contained recreational vehicles or solely as a temporary 2,316
park-camp. 2,317
(C) "Portable camping units" means dependent recreational 2,319
vehicles, tents, portable sleeping equipment, and similar camping 2,320
equipment used for travel, recreation, vacation, or business 2,321
purposes.
(D) "Manufactured home" HAS THE MEANING SET FORTH IN 2,323
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, AND 2,325
"MOBILE HOME" and "recreational vehicle" have the meanings set 2,327
forth in section 4501.01 of the Revised Code.
(E) "Self-contained recreational vehicle" means a 2,329
recreational vehicle that can operate independent of connections 2,330
54
to sewer and water and has plumbing fixtures or appliances all of 2,331
which are connected to sewage holding tanks located within the 2,332
vehicle. 2,333
(F) "Dependent recreational vehicle" means a recreational 2,335
vehicle other than a self-contained recreational vehicle. 2,336
(G) "Recreation camp" means any tract of land upon which 2,338
five or more portable camping units are placed and includes any 2,339
roadway, building, structure, vehicle, or enclosure used or 2,340
intended for use as a part of the facilities of the camp. A 2,341
tract of land that is subdivided for lease or other contract of 2,342
the individual lots is a recreation camp if five or more portable 2,343
camping units are placed on it for recreation, vacation, or 2,344
business purposes.
"Recreation camp" does not include any tract of land used 2,346
solely for the storage or display for sale of dependent 2,347
recreational vehicles or solely as a temporary park-camp. 2,348
(H) "Combined park-camp" means any tract of land upon 2,350
which a combination of five or more self-contained recreational 2,351
vehicles or portable camping units are placed and includes any 2,352
roadway, building, structure, vehicle, or enclosure used or 2,353
intended for use as part of the park facilities. A tract of land 2,354
that is subdivided for lease or other contract of the individual 2,356
lots is a combined park-camp if a combination of five or more 2,357
recreational vehicles or portable camping units are placed on it 2,358
for recreation, vacation, or business purposes. 2,359
"Combined park-camp" does not include any tract of land 2,361
used solely as a temporary park-camp. 2,362
(I) "Licensor" means either the board of health of a city 2,364
or general health district, or the authority having the duties of 2,365
a board of health in any city as authorized by section 3709.05 of 2,366
the Revised Code, or the director of health, when required under 2,367
division (B) of section 3733.031 of the Revised Code. "Licensor" 2,368
also means an authorized representative of any of those entities 2,369
or of the director. 2,370
55
(J) "Tenant" means a person who is entitled under a rental 2,372
agreement with a manufactured home park operator to occupy a 2,373
manufactured home park lot and who does not own the manufactured 2,374
home occupying the lot. 2,375
(K) "Owner" means a person who is entitled under a rental 2,377
agreement with a manufactured home park operator to occupy a 2,378
manufactured home park lot and who owns the manufactured home 2,379
occupying the lot. 2,380
(L) "Resident" means a person entitled under a rental 2,382
agreement to the use and occupancy of residential premises to the 2,383
exclusion of others. It includes both tenants and owners. 2,384
(M) "Operator" means the person who has responsible charge 2,386
of a manufactured home park, recreational vehicle park, 2,387
recreation camp, combined park-camp, or temporary park-camp and 2,388
who is licensed under sections 3733.01 to 3733.08 of the Revised 2,389
Code. 2,390
(N) "Park operator" means a manufactured home park 2,392
operator. 2,393
(O) "Residential premises" means a lot located within a 2,395
manufactured home park and the grounds, areas, and facilities 2,396
contained within the manufactured home park for the use of 2,397
residents generally or the use of which is promised to a 2,398
resident. 2,399
(P) "Rental agreement" means any agreement or lease, 2,401
written or oral, that establishes or modifies the terms, 2,402
conditions, rules, or any other provisions concerning the use and 2,403
occupancy of residential premises by one of the parties. 2,404
(Q) "Security deposit" means any deposit of money or 2,406
property to secure performance by the resident under a rental 2,407
agreement. 2,408
(R) "Temporary park-camp" means any tract of land used for 2,410
a period not to exceed a total of twenty-one days per calendar 2,411
year for the purpose of parking five or more recreational 2,412
vehicles, dependent recreational vehicles, or portable camping 2,414
56
units, or any combination thereof, for one or more periods of 2,415
time that do not exceed seven consecutive days or parts thereof. 2,416
(S) "Development" means any artificial change to improved 2,418
or unimproved real estate, including, without limitation, 2,419
buildings or structures, dredging, filling, grading, paving, 2,420
excavation or drilling operations, or storage of equipment or 2,421
materials, and the construction, expansion, or substantial 2,423
alteration of a manufactured home park, recreational vehicle 2,424
park, recreation camp, or combined park-camp, for which plan
review is required under division (A) of section 3733.021 of the 2,426
Revised Code. "Development" does not include the building, 2,427
construction, erection, or manufacture of any building to which 2,428
section 3781.06 of the Revised Code is applicable. 2,429
(T) "Flood" or "flooding" means either of the following: 2,431
(1) A general and temporary condition of partial or 2,433
complete inundation of normally dry land areas from any of the 2,434
following: 2,435
(a) The overflow of inland or tidal waters; 2,437
(b) The unusual and rapid accumulation or runoff of 2,439
surface waters from any source; 2,440
(c) Mudslides that are proximately caused by flooding as 2,442
defined in division (T)(1)(b) of this section and that are akin 2,444
to a river of liquid and flowing mud on the surface of normally 2,445
dry land areas, as when earth is carried by a current of water 2,446
and deposited along the path of the current.
(2) The collapse or subsidence of land along the shore of 2,448
a lake or other body of water as a result of erosion or 2,449
undermining that is caused by waves or currents of water 2,450
exceeding anticipated cyclical levels or that is suddenly caused 2,451
by an unusually high water level in a natural body of water, and 2,452
that is accompanied by a severe storm, by an unanticipated force 2,453
of nature, such as a flash flood, by an abnormal tidal surge, or 2,454
by some similarly unusual and unforeseeable event, that results 2,455
in flooding as defined in division (T)(1)(a) of this section. 2,457
57
(U) "Flood plain" means the area adjoining any river, 2,459
stream, watercourse, or lake that has been or may be covered by 2,460
flood water. 2,461
(V) "One-hundred-year flood" means a flood having a one 2,463
per cent chance of being equaled or exceeded in any given year. 2,464
(W) "One-hundred-year flood plain" means that portion of a 2,467
flood plain inundated by a one-hundred-year flood. 2,468
(X) "Person" has the same meaning as in section 1.59 of 2,470
the Revised Code and also includes this state, any political 2,471
subdivision of this state, and any other state or local body of 2,472
this state. 2,473
(Y) "Substantial damage" means damage of any origin 2,475
sustained by a manufactured OR MOBILE home that is situated in a 2,476
manufactured home park located in a flood plain when the cost of 2,477
restoring the manufactured home to its condition before the 2,478
damage occurred will equal or exceed fifty per cent of the market 2,479
value of the manufactured home before the damage occurred. 2,480
(Z) "Substantially alter" means a change in the layout or 2,482
design of a manufactured home park, recreational vehicle park, 2,483
recreation camp, combined park-camp, or temporary park-camp, 2,484
including, without limitation, the movement of utilities or 2,485
changes in established streets, lots, or sites or in other 2,486
facilities. In the case of manufactured home parks located 2,487
within a one hundred year flood plain, "substantially alter" also 2,488
includes changes in elevation resulting from the addition of 2,489
fill, grading, or excavation that may affect flood plain 2,490
management. 2,491
(AA) "Tract" means a contiguous area of land that consists 2,493
of one or more parcels, lots, or sites that have been separately 2,494
surveyed regardless of whether the individual parcels, lots, or 2,495
sites have been recorded and regardless of whether the one or 2,496
more parcels, lots, or sites are under common or different 2,497
ownership. 2,498
(BB) "Director of health" means the director of health or 2,500
58
his THE DIRECTOR'S authorized representative. 2,501
Sec. 3733.02. (A)(1) The public health council, subject 2,510
to Chapter 119. of the Revised Code, shall adopt, and has the 2,511
exclusive power to adopt, rules of uniform application throughout 2,512
the state governing the review of plans, issuance of flood plain 2,513
management permits, and issuance of licenses for manufactured 2,514
home parks; the location, layout, construction, drainage, 2,515
sanitation, safety, and operation of those parks; blocking and 2,516
tiedowns of MOBILE AND manufactured homes in those parks; and 2,517
notices of flood events concerning, and flood protection at, 2,519
those parks. The rules pertaining to flood plain management shall 2,520
be consistent with and not less stringent than the flood plain 2,521
management criteria of the national flood insurance program 2,522
adopted under the "National Flood Insurance Act of 1968," 82 2,523
Stat. 572, 42 U.S.C.A. 4001, as amended. The rules shall not 2,524
apply to the construction, erection, or manufacture of any 2,525
building to which section 3781.06 of the Revised Code is 2,526
applicable.
(2) The rules pertaining to manufactured home parks 2,528
constructed after June 30, 1971, shall specify that each home 2,529
must be placed on its lot to provide not less than fifteen feet 2,530
between the side of one home and the side of another home, ten 2,531
feet between the end of one home and the side of another home, 2,532
and five feet between the ends of two homes placed end to end. 2,533
(B) The public health council, subject to Chapter 119. of 2,535
the Revised Code, shall adopt rules of uniform application 2,536
throughout the state governing the review of plans and issuance 2,537
of licenses for and the location, layout, construction, drainage, 2,538
sanitation, safety, and operation of recreational vehicle parks, 2,539
recreation camps, and combined park-camps. The rules shall not 2,540
apply to the construction, erection, or manufacture of any 2,541
building to which section 3781.06 of the Revised Code is 2,542
applicable. 2,543
(C) The public health council, subject to Chapter 119. of 2,545
59
the Revised Code, shall adopt rules of uniform application 2,546
throughout the state governing the review of plans and issuance 2,547
of licenses for and the layout, sanitation, safety, and operation 2,548
of temporary park-camps. The rules shall not apply to the 2,549
construction, erection, or manufacture of any building to which 2,550
section 3781.06 of the Revised Code is applicable. 2,551
(D) The public health council, in accordance with Chapter 2,553
119. of the Revised Code, shall adopt rules of uniform 2,554
application throughout the state establishing requirements and 2,555
procedures in accordance with which the director of health may 2,556
authorize licensors for the purposes of sections 3733.022 and 2,557
3733.025 of the Revised Code. The rules shall include at least 2,558
provisions under which a licensor may enter into contracts for 2,559
the purpose of fulfilling the licensor's responsibilities under 2,560
either or both of those sections. 2,561
Sec. 3733.021. (A) No person shall cause development to 2,570
occur within any portion of a manufactured home park, 2,571
recreational vehicle park, recreation camp, or combined park-camp 2,572
until the plans for the development have been submitted to and 2,573
reviewed and approved by the director of health. This division 2,574
does not require that plans be submitted to the director for 2,575
approval for the replacement of manufactured OR MOBILE homes on 2,576
previously approved lots in a manufactured home park or for the 2,577
replacement of recreational vehicles or portable camping units on 2,578
previously approved sites in a recreational vehicle park, 2,579
recreation camp, or combined park-camp when no development is to 2,580
occur in connection with the replacement. Within thirty days 2,581
after receipt of the plans, all supporting documents and 2,582
materials required to complete the review, and the applicable 2,583
plan review fee established under division (D) of this section, 2,584
the director shall approve or disapprove the plans. 2,585
(B) Any person aggrieved by the director's disapproval of 2,587
a set of plans under division (A) of this section may request a 2,588
hearing on the matter within thirty days after receipt of the 2,589
60
director's notice of the disapproval. The hearing shall be held 2,590
in accordance with Chapter 119. of the Revised Code. Thereafter, 2,591
the disapproval may be appealed in the manner provided in section 2,592
119.12 of the Revised Code. 2,593
(C) The director shall establish a system by which 2,595
development occurring within a manufactured home park, 2,596
recreational vehicle park, recreation camp, or combined park-camp 2,597
is inspected or verified in accordance with rules adopted under 2,598
division (A) or (B), as appropriate, of section 3733.02 of the 2,599
Revised Code to ensure that the development complies with the 2,600
plans approved under division (A) of this section. 2,601
(D) The public health council shall establish fees for 2,603
reviewing plans under division (A) of this section and conducting 2,604
inspections under division (C) of this section. 2,605
(E) The director shall charge the appropriate fees 2,607
established under division (D) of this section for reviewing 2,608
plans under division (A) of this section and conducting 2,609
inspections under division (C) of this section. All such plan 2,610
review and inspection fees received by the director shall be 2,611
transmitted to the treasurer of state and shall be credited to 2,612
the general operations fund created in section 3701.83 of the 2,613
Revised Code. Moneys so credited to the fund shall be used only 2,614
for the purpose of administering and enforcing sections 3733.01 2,615
to 3733.08 of the Revised Code and rules adopted under those 2,616
sections. 2,617
(F) Plan approvals issued under this section do not 2,619
constitute an exemption from the land use and building 2,620
requirements of the political subdivision in which the 2,621
manufactured home park, recreational vehicle park, recreation 2,622
camp, or combined park-camp is or is to be located. 2,623
Sec. 3733.022. (A) No person shall cause development to 2,632
occur or cause the replacement of a MOBILE OR manufactured home 2,633
within any portion of a manufactured home park that is located 2,634
within a one hundred year flood plain unless the person first 2,635
61
obtains a permit from the director of health or a licensor 2,636
authorized by the director. If the development for which a 2,637
permit is required under this division is to occur on a lot where 2,638
a MOBILE OR manufactured home is or is to be located, the owner 2,639
of the manufactured home and the operator of the manufactured 2,640
home park shall jointly obtain the permit. Each of the persons 2,641
to whom a permit is jointly issued is responsible for compliance 2,642
with the provisions of the approved permit that are applicable to 2,644
that person.
The director or a licensor authorized by the director shall 2,646
disapprove an application for a permit required under this 2,647
division unless the director or the licensor finds that the 2,648
proposed development or replacement of a MOBILE OR manufactured 2,649
home complies with the rules adopted under division (A) of 2,650
section 3733.02 of the Revised Code. No permit is required under 2,651
this division for the construction, erection, or manufacture of 2,652
any building to which section 3781.06 of the Revised Code 2,653
applies.
The director or a licensor authorized by the director may 2,655
suspend or revoke a permit issued under this division for failure 2,656
to comply with the rules adopted under division (A) of section 2,657
3733.02 of the Revised Code pertaining to flood plain management 2,658
or for failure to comply with the approved permit. 2,659
Any person aggrieved by the disapproval, suspension, or 2,661
revocation of a permit under this division by the director or by 2,662
a licensor authorized by the director may request a hearing on 2,663
the matter within thirty days after receipt of the notice of the 2,664
disapproval, suspension, or revocation. The hearing shall be 2,665
held in accordance with Chapter 119. of the Revised Code. 2,666
Thereafter, an appeal of the disapproval, suspension, or 2,667
revocation may be taken in the manner provided in section 119.12 2,668
of the Revised Code. 2,669
(B) The public health council shall establish fees for the 2,671
issuance of permits under division (A) of this section and for 2,672
62
necessary inspections conducted to determine compliance with 2,673
those permits. 2,674
(C) The director or a licensor authorized by the director 2,676
shall charge the appropriate fee established under division (B) 2,677
of this section for the issuance of a permit under division (A) 2,678
of this section or for conducting any necessary inspection to 2,679
determine compliance with the permit. If the director issues 2,680
such a permit or conducts such an inspection, the fee for the 2,681
permit or inspection shall be transmitted to the treasurer of 2,682
state and shall be credited to the general operations fund 2,683
created in section 3701.83 of the Revised Code. Moneys so 2,684
credited to the fund shall be used by the director only for the 2,685
purpose of administering and enforcing sections 3733.01 to 2,686
3733.08 of the Revised Code and rules adopted under those 2,687
sections. If the licensor is a board of health, the permit or 2,688
inspection fee shall be deposited to the credit of the special 2,689
fund of the health district created in section 3733.04 of the 2,690
Revised Code and shall be used only for the purpose set forth in 2,691
that section. 2,692
Sec. 3733.025. (A) If a MOBILE OR manufactured home that 2,701
is located in a flood plain AND is substantially damaged, the 2,703
owner of the manufactured home shall make all alterations, 2,704
repairs, or changes to the manufactured home, and the operator of 2,705
the manufactured home park shall make all alterations, repairs, 2,706
or changes to the lot on which the manufactured home is located, 2,707
that are necessary to ensure compliance with the flood plain 2,708
management rules adopted under division (A) of section 3733.02 of 2,709
the Revised Code. Such alterations, repairs, or changes may 2,710
include, without limitation, removal of the manufactured home or 2,711
other structures.
No person shall fail to comply with this division. 2,713
(B) No person shall cause to be performed any alteration, 2,715
repair, or change required by division (A) of this section unless 2,716
the person first obtains a permit from the director of health or 2,717
63
a licensor authorized by the director. The owner of the 2,718
manufactured home and the operator of the manufactured home park 2,719
shall jointly obtain the permit required by this division. Each 2,720
of the persons to whom a permit is jointly issued is responsible 2,721
for compliance with the provisions of the approved permit that 2,722
are applicable to that person. 2,723
The director or a licensor authorized by the director shall 2,725
disapprove an application for a permit required under this 2,726
division unless the director or the licensor finds that the 2,727
proposed alteration, repair, or change complies with the rules 2,728
adopted under division (A) of section 3733.02 of the Revised 2,729
Code. No permit is required under this division for the 2,730
construction, erection, or manufacture of any building to which 2,731
section 3781.06 of the Revised Code applies. 2,732
The director or a licensor authorized by the director may 2,734
suspend or revoke a permit issued under this division for failure 2,735
to comply with the rules adopted under division (A) of section 2,736
3733.02 of the Revised Code pertaining to flood plain management 2,737
or for failure to comply with the approved permit. 2,738
Any person aggrieved by the disapproval, suspension, or 2,740
revocation of a permit under this division by the director or by 2,741
a licensor authorized by the director may request a hearing on 2,742
the matter within thirty days after receipt of the notice of the 2,743
disapproval, suspension, or revocation. The hearing shall be 2,744
held in accordance with Chapter 119. of the Revised Code. 2,745
Thereafter, an appeal of the disapproval, suspension, or 2,746
revocation may be taken in the manner provided in section 119.12 2,747
of the Revised Code and for necessary inspections conducted to 2,748
determine compliance with those permits. 2,749
(C) The public health council shall establish fees for the 2,751
issuance of permits under division (B) of this section and for 2,752
necessary inspections conducted to determine compliance with 2,753
those permits. 2,754
(D) The director or a licensor authorized by the director 2,756
64
shall charge the appropriate fee established under division (C) 2,757
of this section for the issuance of a permit under division (B) 2,758
of this section or for conducting any necessary inspection to 2,759
determine compliance with the permit. If the director issues 2,760
such a permit or conducts such an inspection, the fee for the 2,761
permit or inspection shall be transmitted to the treasurer of 2,762
state and shall be credited to the general operations fund 2,763
created in section 3701.83 of the Revised Code. Moneys so 2,764
credited to the fund shall be used by the director only for the 2,765
purpose of administering and enforcing sections 3733.01 to 2,766
3733.08 of the Revised Code and rules adopted under those 2,767
sections. If the licensor is a board of health, the permit or 2,768
inspection fee shall be deposited to the credit of the special 2,769
fund of the health district created in section 3733.04 of the 2,770
Revised Code and shall be used only for the purpose set forth in 2,771
that section. 2,772
Sec. 3733.06. (A) Upon a license being issued under 2,781
sections 3733.03 to 3733.05 of the Revised Code, any operator 2,783
shall have the right to rent or use each lot or camping space for 2,784
the parking or placement of a manufactured home, MOBILE HOME, 2,785
recreational vehicle, or portable camping facility to be used for 2,786
human habitation without interruption for any period coextensive 2,787
with any license or consecutive licenses issued under sections 2,788
3733.03 to 3733.05 of the Revised Code. 2,789
(B) NO OPERATOR OF A MANUFACTURED HOME PARK SHALL SELL 2,791
INDIVIDUAL LOTS IN A PARK FOR EIGHT YEARS FOLLOWING THE ISSUANCE 2,792
OF THE INITIAL LICENSE FOR THE PARK UNLESS, AT THE TIME OF SALE, 2,794
THE PARK FULFILLS ALL PLATTING AND SUBDIVISION REQUIREMENTS 2,795
ESTABLISHED BY THE POLITICAL SUBDIVISION IN WHICH THE PARK IS 2,796
LOCATED, OR THE POLITICAL SUBDIVISION HAS ENTERED INTO AN
AGREEMENT WITH THE OPERATOR REGARDING PLATTING AND SUBDIVISION 2,797
REQUIREMENTS AND THE OPERATOR HAS FULFILLED THE TERMS OF THAT 2,798
AGREEMENT.
Sec. 3733.101. (A) A resident who is a party to a rental 2,806
65
agreement shall: 2,807
(1) Keep that part of the premises that he THE RESIDENT 2,809
occupies and uses safe and sanitary; 2,811
(2) Dispose of all rubbish, garbage, and other waste in a 2,813
clean, safe, and sanitary manner; 2,814
(3) Comply with the requirements imposed on residents by 2,816
all applicable state and local housing, health, and safety codes, 2,817
rules of the public health council, and rules of the manufactured 2,818
home park; 2,819
(4) Personally refrain, and forbid any other person who is 2,821
on the premises with his THE RESIDENT'S permission, from 2,822
intentionally or negligently destroying, defacing, damaging, or 2,824
removing any fixture, appliance or other part of the residential 2,825
premises;
(5) Conduct himself SELF and require other persons on the 2,827
premises with his THE RESIDENT'S consent to conduct themselves in 2,829
a manner that will not disturb his THE RESIDENT'S neighbors' 2,830
peaceful enjoyment of the manufactured home park. 2,832
(B) The resident shall not unreasonably withhold consent 2,834
for the park operator to enter the manufactured home to inspect 2,835
utility connections, or enter onto the premises in order to 2,836
inspect the premises, make ordinary, necessary, or agreed 2,837
repairs, decorations, alterations, or improvements, deliver 2,838
parcels which are too large for the resident's mail facilities, 2,839
or supply necessary or agreed services. 2,840
(C) If the resident violates any provision of this 2,842
section, the park operator may recover any actual damages which 2,843
result from the violation and reasonable attorneys' fees. This 2,844
remedy is in addition to any right of the park operator to 2,845
terminate the rental agreement, to maintain an action for the 2,846
possession of the premises, or injunctive relief to compel access 2,847
under division (B) of this section. 2,848
Sec. 3733.11. (A)(1) The park operator shall offer each 2,858
manufactured home owner a written rental agreement for a 2,859
66
manufactured home park lot for a term of one year or more that 2,860
contains terms essentially the same as any alternative 2,861
month-to-month rental agreement offered to current and 2,862
prospective tenants and owners. The park operator shall offer 2,863
the minimum one-year rental agreement to the owner prior to 2,864
installation of the owner's manufactured home in the manufactured 2,865
home park or, if the owner's manufactured home is in the 2,866
manufactured home park, prior to the expiration of the owner's 2,867
existing rental agreement. 2,868
(2) The park operator shall deliver the offer to the owner 2,870
by certified mail, return receipt requested, or in person. If 2,871
the park operator delivers the offer to the owner in person, the 2,872
owner shall complete a return showing receipt of the offer. If 2,873
the owner does not accept the offer, the park operator is 2,874
discharged from any obligation to make any further such offers. 2,875
If the owner accepts the offer, the park operator shall, at the 2,876
expiration of each successive rental agreement, offer the owner 2,877
another rental agreement, for a term that is mutually agreed 2,878
upon, and that contains terms essentially the same as the 2,879
alternative month-to-month agreement. The park operator shall 2,880
deliver subsequent rental offers in the same manner as the first 2,881
rental offer. If the park operator sells the manufactured home 2,882
park to another manufactured home park operator, the purchaser is 2,883
bound by the rental agreements entered into by his predecessor. 2,884
(3) If the park operator sells the manufactured home park 2,886
for a use other than as a manufactured home park, the park 2,887
operator shall give each tenant and owner a written notification 2,888
by certified mail, return receipt requested, or by handing it to 2,889
the tenant or owner in person. If the park operator delivers the 2,890
notification in person, the recipient shall complete a return 2,891
showing receipt of the notification. This notification shall 2,892
contain notice of the sale of the manufactured home park, and 2,893
notice of the date by which the tenant or owner shall vacate. The 2,895
date by which the tenant shall vacate shall be at least one
67
hundred twenty days after receipt of the written notification, 2,896
and the date by which the owner shall vacate shall be at least 2,897
one hundred eighty days after receipt of the written 2,898
notification. 2,899
(B) A park operator shall fully disclose in writing all 2,901
fees, charges, assessments, including rental fee, and rules prior 2,902
to a tenant or owner executing a rental agreement and assuming 2,903
occupancy in the manufactured home park. No fees, charges, 2,904
assessments, or rental fees so disclosed may be increased nor 2,905
rules changed by a park operator without specifying the date of 2,906
implementation of the changed fees, charges, assessments, rental 2,907
fees, or rules, which date shall be not less than thirty days 2,908
after written notice of the change and its effective date to all 2,909
tenants or owners in the manufactured home park, and no fee, 2,910
charge, assessment, or rental fee shall be increased during the 2,911
term of any tenant's or owner's rental agreement. Failure on the 2,912
part of the park operator to fully disclose all fees, charges, or 2,913
assessments shall prevent the park operator from collecting the 2,914
undisclosed fees, charges or assessments. If a tenant or owner 2,915
refuses to pay any undisclosed fees, charges, or assessments, the 2,916
refusal shall not be used by the park operator as a cause for 2,917
eviction in any court. 2,918
(C) A park operator shall promulgate rules governing the 2,920
rental or occupancy of a LOT IN THE manufactured home lot PARK. 2,921
The rules shall not be unreasonable, arbitrary, or capricious. A 2,923
copy of the rules and any amendments to them shall be delivered 2,924
by the park operator to the tenant or owner prior to his signing 2,925
the rental agreement. A copy of the rules and any amendments to 2,926
them shall be posted in a conspicuous place upon the manufactured 2,927
home park grounds. 2,928
(D) No park operator shall require a an owner to purchase 2,930
from the park operator any personal property. The park operator 2,931
may determine by rule the style or quality of skirting, equipment 2,932
for tying down manufactured homes, manufactured OR MOBILE home 2,933
68
accessories, or other equipment to be purchased by an owner from 2,935
a vendor of the owner's choosing, provided that the equipment is 2,936
readily available to the owner. Any such equipment shall be 2,937
installed in accordance with the manufactured home park rules. 2,938
(E) No park operator shall charge any owner who chooses to 2,940
install an electric or gas appliance in his manufactured A home 2,941
an additional fee solely on the basis of the installation, unless 2,942
the installation is performed by the park operator at the request 2,943
of the owner, nor shall the park operator restrict the 2,944
installation, service, or maintenance of the appliance, restrict 2,945
the ingress or egress of repairmen to the manufactured home park 2,946
for the purpose of installation, service, or maintenance of the 2,947
appliance, nor restrict the making of any interior improvement in 2,948
a manufactured home, if the installation or improvement is in 2,949
compliance with applicable building codes and other provisions of 2,950
law and if adequate utility services are available for the 2,951
installation or improvement. 2,952
(F) No park operator shall require a tenant to lease or an 2,954
owner to purchase a manufactured OR MOBILE home from the park 2,955
operator or any specific person as a condition of or prerequisite 2,956
to entering into a rental agreement. 2,957
(G) No park operator shall require an owner to use the 2,959
services of the park operator or any other specific person for 2,960
installation of the manufactured OR MOBILE home on THE 2,961
residential premises or for the performance of any service. 2,962
(H) No park operator shall: 2,964
(1) Deny any owner the right to sell his THE OWNER'S 2,966
manufactured home within the manufactured home park if the owner 2,968
gives the park operator ten days notice of his THE intention to 2,969
sell his manufactured THE home; 2,970
(2) Require the owner to remove the manufactured home from 2,972
the manufactured home park solely on the basis of the sale of the 2,973
manufactured home; 2,974
(3) Unreasonably refuse to enter into a rental agreement 2,976
69
with a purchaser of a manufactured home located within his THE 2,977
OPERATOR'S manufactured home park; 2,979
(4) Charge any tenant or owner any fee, charge, or 2,981
assessment, including a rental fee, that is not set forth in the 2,982
rental agreement or, if the rental agreement is oral, is not set 2,983
forth in a written disclosure given to the tenant or owner prior 2,984
to his entering into a rental agreement; 2,985
(5) Charge any owner any fee, charge, or assessment 2,987
because of the transfer of ownership of any manufactured A home 2,988
or because a manufactured home is moved out of or into the 2,989
manufactured home park, except a charge for the actual costs and 2,990
expenses that are incurred by the park operator in moving the 2,991
manufactured home out of or into the manufactured home park, or 2,992
in installing the manufactured home in the manufactured home park 2,993
and that have not been reimbursed by another tenant or owner. 2,994
(I) If the park operator violates any provision of 2,996
divisions (A) to (H) of this section, the tenant or owner may 2,997
recover actual damages resulting from the violation, and, if he 2,998
THE TENANT OR OWNER obtains a judgment, reasonable attorneys' 3,000
fees, or terminate the rental agreement. 3,001
(J) No rental agreement shall require a tenant or owner to 3,003
sell, lease, or sublet his THE TENANT'S OR OWNER'S interest in 3,004
the rental agreement or the manufactured OR MOBILE home that is 3,006
or will be located on the lot that is the subject of the rental 3,007
agreement to any specific person or through any specific person 3,008
as his agent.
(K) No park operator shall enter into a rental agreement 3,010
with the owner of a manufactured OR MOBILE home for the use of 3,011
residential premises, if the rental agreement requires the owner 3,012
of the manufactured home, as a condition to his THE OWNER'S 3,013
renting, occupying, or remaining on the residential premises, to 3,015
pay the park operator or any other person specified in the rental 3,016
agreement a fee or any sum of money based on the sale of the 3,017
manufactured home, unless the owner of the trailer or 3,018
70
manufactured home uses the park operator or other person as his 3,019
THE OWNER'S agent in the sale of the manufactured home. 3,021
(L) A park operator and a tenant or owner may include in a 3,023
rental agreement any terms and conditions, including any term 3,024
relating to rent, the duration of an agreement, and any other 3,025
provisions governing the rights and obligations of the parties 3,026
that are not inconsistent with or prohibited by sections 3733.09 3,027
to 3733.20 of the Revised Code or any other rule of law. 3,028
(M) Notwithstanding any other provision of the Revised 3,030
Code, the owner of a manufactured OR MOBILE home that was 3,031
previously titled by a dealer may utilize the services of a 3,032
manufactured home dealer licensed under Chapter 4517. of the 3,033
Revised Code or a person properly licensed under Chapter 4735. of 3,034
the Revised Code to sell or lease the manufactured home. 3,035
Sec. 3733.19. (A) Every written rental agreement for 3,044
residential premises shall contain the name and address of the 3,045
owner of the residential premises and the name and address of the 3,046
owner's agent, if any. If the owner or the owner's agent is a 3,047
corporation, partnership, limited partnership, association, 3,048
trust, or other entity, the address shall be the principal place 3,049
of business in the county in which the residential premises are 3,050
situated or if there is no place of business in such county then 3,051
its principal place of business in this state, and shall include 3,052
the name of the person in charge thereof. 3,053
(B) If the rental agreement is oral, the park operator, at 3,055
the commencement of the term of occupancy, shall deliver to the 3,056
resident a written notice containing the information required in 3,057
division (A) of this section. 3,058
(C) If the park operator fails to provide the notice of 3,060
the name and address of the owner and owner's agent, if any, as 3,061
required under division (A) or (B) of this section, the notices 3,062
to the park operator required under division (A) of sections 3,063
3733.12 and 3733.121 of the Revised Code are waived by the park 3,064
operator and his THE OPERATOR'S agent. 3,065
71
(D) Every written rental agreement for residential 3,067
premises shall contain the following notice in ten-point boldface 3,068
type: 3,069
"YOUR RIGHTS AS A RESIDENT AND YOUR MANUFACTURED HOME PARK 3,071
OPERATOR'S RIGHTS ARE PROTECTED BY SECTIONS 3733.09 TO 3733.20 OF 3,072
THE REVISED CODE, WHICH REGULATE MANUFACTURED HOME RENTAL 3,074
AGREEMENTS IN MANUFACTURED HOME PARKS."
If the rental agreement is oral, the park operator, at the 3,076
commencement of the term of occupancy, shall deliver the notice 3,077
to the resident in writing. 3,078
Sec. 3781.06. (A)(1) Any building which THAT may be used 3,088
as a place of resort, assembly, education, entertainment, 3,089
lodging, dwelling, trade, manufacture, repair, storage, traffic, 3,090
or occupancy by the public, and all other buildings or parts and 3,091
appurtenances thereof erected within this state, shall be so 3,092
constructed, erected, equipped, and maintained that they shall be 3,093
safe and sanitary for their intended use and occupancy, except 3,094
that sections 3781.06 to 3781.18 and 3791.04 of the Revised Code 3,095
shall be considered as model provisions with no force and effect 3,096
when applied to single-family, two-family, and three-family 3,097
dwelling houses, and accessory structures incidental to those 3,098
dwelling houses, which THAT have not been constructed or erected 3,099
as industrialized one-family, two-family, or three-family units 3,101
or structures within the meaning of the term "industrialized 3,102
unit" as provided in DIVISION (C)(3) OF THIS section 3781.10 of 3,103
the Revised Code, except where the context specifies mandatory 3,104
applicability. 3,105
(2) NOTHING IN SECTIONS 3781.06 TO 3781.18 AND 3791.04 OF 3,107
THE REVISED CODE SHALL BE CONSTRUED TO LIMIT THE POWER OF THE 3,109
PUBLIC HEALTH COUNCIL TO ADOPT RULES OF UNIFORM APPLICATION 3,110
GOVERNING MANUFACTURED HOME PARKS PURSUANT TO SECTION 3733.02 OF 3,111
THE REVISED CODE.
(B) Sections 3781.06 to 3781.18 and 3791.04 of the Revised 3,113
Code shall not apply to either of the following: 3,114
72
(1) Buildings or structures which THAT are incident to the 3,116
use for agricultural purposes of the land on which such buildings 3,118
or structures are located, provided such buildings or structures 3,119
are not used in the business of retail trade. For purposes of 3,120
this division, a building or structure is not considered used in 3,122
the business of retail trade if fifty per cent or more of the
gross income received from sales of products in the building or 3,123
structure by the owner or operator is from sales of products 3,124
produced or raised in a normal crop year on farms owned or 3,125
operated by the seller. 3,126
(2) Existing single-family, two-family, and three-family 3,129
detached dwelling houses for which applications have been 3,130
submitted to the director of human services pursuant to section 3,131
5104.03 of the Revised Code for the purposes of operating type A 3,132
family day-care homes as defined in section 5104.01 of the 3,133
Revised Code.
(C) As used in sections 3781.06 to 3781.18 and 3791.04 of 3,135
the Revised Code:
(1) "Agricultural purposes" include agriculture, farming, 3,137
dairying, pasturage, apiculture, horticulture, floriculture, 3,138
viticulture, ornamental horticulture, olericulture, pomiculture, 3,139
and animal and poultry husbandry; 3,140
(2) "A building" is BUILDING" MEANS any structure 3,142
consisting of foundations, walls, columns, girders, beams, 3,143
floors, and roof, or a combination of any number of these parts, 3,144
with or without other parts or appurtenances. 3,145
A building is considered safe when (3) "INDUSTRIALIZED 3,147
UNIT" MEANS A BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION 3,149
FABRICATED IN AN OFF-SITE FACILITY, THAT IS SUBSTANTIALLY 3,150
SELF-SUFFICIENT AS A UNIT OR AS PART OF A GREATER STRUCTURE, AND 3,151
THAT REQUIRES TRANSPORTATION TO THE SITE OF INTENDED USE. 3,152
"INDUSTRIALIZED UNIT" INCLUDES UNITS INSTALLED ON THE SITE AS 3,153
INDEPENDENT UNITS, AS PART OF A GROUP OF UNITS, OR INCORPORATED 3,154
WITH STANDARD CONSTRUCTION METHODS TO FORM A COMPLETED STRUCTURAL 3,155
73
ENTITY. "INDUSTRIALIZED UNIT" DOES NOT INCLUDE A MANUFACTURED 3,156
HOME AS DEFINED BY DIVISION (C)(4) OF THIS SECTION OR A MOBILE 3,157
HOME AS DEFINED BY DIVISION (O) OF SECTION 4501.01 OF THE REVISED 3,160
CODE. 3,161
(4) "MANUFACTURED HOME" MEANS A BUILDING UNIT OR ASSEMBLY 3,164
OF CLOSED CONSTRUCTION THAT IS FABRICATED IN AN OFF-SITE FACILITY 3,165
AND CONSTRUCTED IN CONFORMANCE WITH THE FEDERAL CONSTRUCTION AND 3,166
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,167
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,170
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,174
U.S.C.A. 5401, 5403, AND THAT HAS A PERMANENT LABEL OR TAG 3,176
AFFIXED TO IT, AS SPECIFIED IN 42 U.S.C.A. 5415, CERTIFYING 3,177
COMPLIANCE WITH ALL APPLICABLE FEDERAL CONSTRUCTION AND SAFETY 3,179
STANDARDS.
(5) "PERMANENT FOUNDATION" MEANS PERMANENT MASONRY, 3,182
CONCRETE, OR A LOCALLY APPROVED FOOTING OR FOUNDATION, TO WHICH A 3,183
MANUFACTURED OR MOBILE HOME MAY BE AFFIXED. 3,184
(6) "PERMANENTLY SITED MANUFACTURED HOME" MEANS A 3,187
MANUFACTURED HOME THAT MEETS ALL OF THE FOLLOWING CRITERIA: 3,188
(a) THE STRUCTURE IS AFFIXED TO A PERMANENT FOUNDATION AND 3,191
IS CONNECTED TO APPROPRIATE FACILITIES;
(b) THE STRUCTURE, EXCLUDING ANY ADDITION, HAS A WIDTH OF 3,193
AT LEAST TWENTY-TWO FEET AT ONE POINT, A LENGTH OF AT LEAST 3,195
TWENTY-TWO FEET AT ONE POINT, AND A TOTAL LIVING AREA, EXCLUDING 3,196
GARAGES, PORCHES OR ATTACHMENTS, OF AT LEAST NINE HUNDRED SQUARE 3,197
FEET;
(c) THE STRUCTURE HAS A MINIMUM 3:12 RESIDENTIAL ROOF 3,199
PITCH, CONVENTIONAL RESIDENTIAL SIDING, AND A SIX-INCH MINIMUM 3,201
EAVE OVERHANG, INCLUDING APPROPRIATE GUTTERING; 3,202
(d) THE STRUCTURE WAS MANUFACTURED AFTER JANUARY 1, 1995; 3,205
(e) THE STRUCTURE IS NOT LOCATED IN A MANUFACTURED HOME 3,207
PARK AS DEFINED BY SECTION 3733.01 OF THE REVISED CODE. 3,208
(7) "SAFE," WITH RESPECT TO A BUILDING, MEANS IT IS free 3,211
from danger or hazard to the life, safety, health, or welfare of 3,212
74
persons occupying or frequenting it, or of the public and from 3,213
danger of settlement, movement, disintegration, or collapse, 3,214
whether such danger arises from the methods or materials of its 3,215
construction or from equipment installed therein, for the purpose 3,216
of lighting, heating, the transmission or utilization of electric 3,217
current, or from its location or otherwise. 3,218
A building is sanitary when (8) "SANITARY," WITH REPSECT 3,220
TO A BUILDING, MEANS it is free from danger or hazard to the 3,222
health of persons occupying or frequenting it or to that of the 3,223
public, if such danger arises from the method or materials of its 3,224
construction or from any equipment installed therein, for the 3,225
purpose of lighting, heating, ventilating, or plumbing. 3,226
Sec. 3781.07. There is hereby established in the 3,235
department of commerce a board of building standards consisting 3,238
of ten members appointed by the governor with the advice and 3,239
consent of the senate. The board shall appoint a secretary who 3,241
shall serve in the unclassified civil service for a term of six 3,242
years at a salary fixed pursuant to Chapter 124. of the Revised 3,243
Code. The board may employ additional staff in the classified 3,244
civil service. The secretary may be removed by the board under 3,245
the rules the board adopts. Terms of office shall be for four
years, commencing on the fourteenth day of October and ending on 3,247
the thirteenth day of October. Each member shall hold office 3,248
from the date of his appointment until the end of the term for 3,249
which he THE MEMBER was appointed. Any member appointed to fill 3,251
a vacancy occurring prior to the expiration of the term for which 3,252
his THE MEMBER'S predecessor was appointed shall hold office for 3,254
the remainder of such term. Any member shall continue in office 3,255
subsequent to the expiration date of his THE MEMBER'S term until 3,256
his THE MEMBER'S successor takes office, or until a period of 3,258
sixty days has elapsed, whichever occurs first. One of the 3,259
members appointed to the board shall be an attorney at law, 3,261
admitted to the bar of this state; two shall be registered 3,262
architects; two shall be professional engineers, one in the field 3,263
75
of mechanical and one in the field of structural engineering, 3,264
each of whom shall be duly licensed to practice his SUCH 3,265
profession in this state; one shall be a person of recognized 3,266
ability, broad training, and fifteen years experience in problems 3,267
and practice incidental to the construction and equipment of 3,268
buildings specified in section 3781.06 of the Revised Code; one 3,269
shall be a person with recognized ability and experience in the 3,270
manufacture and construction of industrialized units as defined 3,271
in section 3781.10 3781.06 of the Revised Code; one shall be a 3,272
member of the fire service with recognized ability and broad 3,274
training in the field of fire protection and suppression; one 3,275
shall be a person with at least ten years of experience and 3,276
recognized expertise in building codes and standards and the 3,277
manufacture of construction materials; and one shall be a general 3,279
contractor with experience in residential and commercial
construction. Each member of the board, not otherwise required 3,280
to take an oath of office, shall take the oath prescribed by the 3,281
constitution. Each member shall receive as compensation an 3,283
amount fixed pursuant to division (J) of section 124.15 of the 3,284
Revised Code, and shall receive his actual and necessary expenses 3,285
in the performance of his official duties. The amount of such 3,286
expenses shall be certified by the secretary of the board and 3,287
paid in the same manner as the expenses of employees of the 3,288
department of commerce are paid. 3,289
Sec. 3781.10. The board of building standards shall: 3,298
(A) Formulate and adopt rules governing the erection, 3,300
construction, repair, alteration, and maintenance of all 3,301
buildings or classes of buildings specified in section 3781.06 of 3,302
the Revised Code, including land area incidental thereto, the 3,303
construction of industrialized units, the installation of 3,304
equipment, and the standards or requirements for materials to be 3,305
used in connection therewith. The standards shall relate to the 3,306
conservation of energy in and to the safety and sanitation of 3,307
such buildings. The rules shall be the lawful minimum 3,308
76
requirements specified for such buildings or industrialized 3,309
units, except that no rule, except as provided in division (C) of 3,310
section 3781.108 of the Revised Code, which specifies a higher 3,311
requirement than is imposed by any section of the Revised Code 3,312
shall be enforceable; the rules shall be acceptable as complete 3,313
lawful alternatives to the requirements specified for such 3,314
buildings or industrialized units in any section of the Revised 3,315
Code; and the board shall on its own motion, or on application 3,316
made under sections 3781.12 and 3781.13 of the Revised Code, 3,317
formulate, propose, adopt, modify, amend, or repeal the rules to 3,318
the extent necessary or desirable to effectuate the purposes of 3,319
sections 3781.06 to 3781.18 of the Revised Code. 3,320
(B) Formulate and report to the general assembly such 3,322
amendments in existing statutes relating to the purposes declared 3,323
in section 3781.06 of the Revised Code as public health and 3,324
safety and the development of the arts require and such 3,325
additional legislation as it recommends with a view to carrying 3,326
out fully, in statutory form, the purposes declared in such 3,327
section; and prepare and submit to the general assembly a summary 3,328
report of the number, nature, and disposition of the petitions 3,329
filed under sections 3781.13 and 3781.14 of the Revised Code; 3,330
(C) Determine by rule, on its own motion or on application 3,332
made under sections 3781.12 and 3781.13 of the Revised Code, and 3,333
after thorough testing and evaluation that any particular 3,334
fixture, device, material, process of manufacture, manufactured 3,335
unit or component, method of manufacture, system, or method of 3,336
construction, complies with performance standards adopted 3,337
pursuant to section 3781.11 of the Revised Code, having regard to 3,338
its adaptability for safe and sanitary erection, use, or 3,339
construction, to that described in any section of the Revised 3,340
Code, wherever the use of a fixture, device, material, method of 3,341
manufacture, system, or method of construction which is described 3,342
in such section of the Revised Code, is permitted by law; and on 3,343
like application amend or annul any such rule or issue an 3,344
77
authorization for the use of a new material or manufactured unit; 3,345
and no department, officer, board, or commission of the state 3,346
other than the board of building standards or the board of 3,347
building appeals shall permit the use of any fixture, device, 3,348
material, method of manufacture, newly designed product, system, 3,349
or method of construction at variance with what is described in 3,350
any rule adopted or authorization issued by the board of building 3,351
standards or in any section of the Revised Code. Nothing in this 3,352
section shall be construed as requiring approval, by rule, of 3,353
plans for an industrialized unit that conforms with the rules 3,354
adopted by the board of building standards pursuant to section 3,355
3781.11 of the Revised Code. 3,356
(D) Recommend to the bureau of workers' compensation, the 3,358
director of commerce, or any other department, officer, board, or 3,360
commission of the state, and to legislative authorities and
building departments of counties, townships, and municipal 3,361
corporations, the making, amending, fixing, or ordaining by such 3,362
appropriate action as such state, county, township, or municipal 3,363
authorities may be empowered by law or the constitution to take, 3,364
of such rules, codes, or standards as shall tend to carry out the 3,365
purposes declared in section 3781.06 of the Revised Code, with a 3,366
view to securing uniformity of state administrative ruling; and 3,367
local legislation and administrative action; 3,368
(E) Certify municipal, township, and county building 3,370
departments to exercise enforcement authority, to accept and 3,371
approve plans and specifications, and to make inspections, 3,372
pursuant to sections 3781.03 and 3791.04 of the Revised Code. 3,373
The board also shall certify personnel of municipal, 3,375
township, and county building departments, and persons and 3,376
employees of persons, firms, or corporations as described in 3,377
divisions (E)(1) and (2) of this section, to exercise enforcement 3,378
authority, to accept and approve plans and specifications, and to 3,379
make inspections, pursuant to sections 3781.03 and 3791.04 of the 3,380
Revised Code. The board shall specify, in rules adopted pursuant 3,381
78
to Chapter 119. of the Revised Code, the requirements that shall 3,382
be satisfied for certification purposes, which requirements shall 3,383
be consistent with this division. Except as otherwise provided 3,384
in this division, the requirements shall include, but are not 3,385
limited to, the satisfactory completion of an initial examination 3,386
and, in order to remain certified, the completion of a specified 3,387
number of hours of continuing building code education within each 3,388
three-year period following the date of certification. In 3,389
adopting the requirements, the board shall not specify less than 3,390
thirty hours of continuing building code education within a 3,391
three-year period; shall provide that continuing education 3,393
credits, and certification issued, by the council of American 3,394
building officials, national model code organizations, and 3,395
agencies or entities recognized by the board, are acceptable for 3,396
purposes of this division; and shall specify requirements that 3,397
are compatible, to the extent possible, with requirements 3,398
established by the council of American building officials and 3,399
national model code organizations. The board shall establish and 3,400
collect a certification and renewal fee for building department 3,401
personnel, and persons and employees of persons, firms, or 3,402
corporations as described in divisions (E)(1) and (2) of this 3,403
section, certified pursuant to this division. 3,404
All individuals certified pursuant to this division shall 3,406
complete the number of hours of continuing building code 3,407
education that the board requires or, for failure to do so, 3,408
forfeit their certifications. 3,409
This division does not require or authorize the 3,411
certification by the board of personnel of municipal, township, 3,412
and county building departments, and persons and employees of 3,413
persons, firms, or corporations as described in divisions (E)(1) 3,414
and (2) of this section, whose responsibilities do not include 3,415
the exercise of enforcement authority, the approval of plans and 3,416
specifications, or the making of inspections, under the Ohio 3,417
building code. 3,418
79
(1) Enforcement authority for approval of plans and 3,420
specifications may be exercised, and plans and specifications may 3,421
be approved, on behalf of a municipal corporation, township, or 3,422
county, by any of the following who are certified by the board of 3,423
building standards: 3,424
(a) Officers or employees of the municipal corporation, 3,426
township, or county; 3,427
(b) Persons, or employees of persons, firms, or 3,429
corporations, when such persons, firms, or corporations are under 3,430
contract to furnish architectural or engineering services to the 3,431
municipal corporation, township, or county, and such authority is 3,432
exercised pursuant to such contract; 3,433
(c) Officers or employees of any other municipal 3,435
corporation, township, county, health district, or other 3,436
political subdivision, or persons or employees of persons, firms, 3,437
or corporations under contract with the same pursuant to division 3,438
(E)(1)(b) of this section, when such other municipal corporation, 3,439
township, county, health district, or other political subdivision 3,440
is under contract to furnish architectural or engineering 3,441
services to the municipal corporation, township, or county, and 3,442
such authority is exercised pursuant to such contract. 3,443
(2) Enforcement authority for inspections may be 3,445
exercised, and inspections may be made, on behalf of a municipal 3,446
corporation, township, or county, by any of the following who are 3,447
certified by the board of building standards: 3,448
(a) Officers or employees of the municipal corporation, 3,450
township, or county; 3,451
(b) Persons, or employees of persons, firms, or 3,453
corporations, when such persons, firms, or corporations are under 3,454
contract to furnish inspection services to the municipal 3,455
corporation, township, or county, and such authority is exercised 3,456
pursuant to such contract; 3,457
(c) Officers or employees of any other municipal 3,459
corporation, township, county, health district, or other 3,460
80
political subdivision under contract to furnish inspection 3,461
services to the municipal corporation, township, or county, when 3,462
such authority is exercised pursuant to such contract. 3,463
(3) Municipal, township, and county building departments 3,465
shall have jurisdiction within the meaning of sections 3781.03 3,466
and 3791.04 of the Revised Code, only with respect to the types 3,467
of buildings and subject matters as to which they have been 3,468
certified under this section and as to which such certification 3,469
remains in effect. 3,470
(4) Such certification shall be upon application by the 3,472
municipal corporation, the board of township trustees, or the 3,473
board of county commissioners and approval of such application by 3,474
the board of building standards. Such application shall set 3,475
forth: 3,476
(a) The types of building occupancies as to which the 3,478
certification is requested; 3,479
(b) The number and qualifications of the staff composing 3,481
the building department; 3,482
(c) The names, addresses, and qualifications of persons, 3,484
firms, or corporations contracting to furnish work or services 3,485
pursuant to divisions (E)(1)(b) and (2)(b) of this section; 3,486
(d) The names of other municipal corporations, townships, 3,488
counties, health districts, or other political subdivisions 3,489
contracting to furnish work or services pursuant to divisions 3,490
(E)(1)(c) and (2)(c) of this section; 3,491
(e) The proposed budget for the operation of such 3,493
department. 3,494
(5) The board of building standards shall adopt rules 3,496
governing: 3,497
(a) The certification of building department personnel and 3,499
of those persons and employees of persons, firms, or corporations 3,500
exercising authority pursuant to divisions (E)(1) and (2) of this 3,501
section. Any employee of the department or person who contracts 3,502
for services with the department is disqualified from performing 3,503
81
services for the department when the same would require the 3,504
employee or person to pass upon, inspect, or otherwise exercise 3,506
any authority given by the Ohio building code over any labor, 3,507
material, or equipment furnished by the employee or person for 3,508
the construction, alteration, or maintenance of a building or the 3,510
preparation of working drawings or specifications for work within 3,511
the jurisdictional area of the department. The department shall 3,512
provide other similarly qualified personnel to enforce the 3,513
requirements of the Ohio building code as it pertains to such 3,514
work.
(b) The minimum services to be provided by a certified 3,516
building department. 3,517
(6) Such certification may be revoked or suspended with 3,519
respect to any or all of the building occupancies to which it 3,520
relates on petition to the board of building standards by any 3,521
person affected by such enforcement or approval of plans, or by 3,522
the board on its own motion. Hearings shall be held and appeals 3,523
permitted on any such proceedings for certification or for 3,524
revocation or suspension of certification in the same manner as 3,525
provided in section 3781.101 of the Revised Code for other 3,526
proceedings of the board of building standards. 3,527
(7) Upon certification, and until such authority is 3,529
revoked, county and township building departments shall enforce 3,530
such rules over those occupancies listed in the application 3,531
without regard to limitation upon the authority of boards of 3,532
county commissioners under Chapter 307. of the Revised Code or 3,533
boards of township trustees under Chapter 505. of the Revised 3,534
Code. 3,535
(F) Conduct such hearings, in addition to those required 3,537
by sections 3781.06 to 3781.18 and 3791.04 of the Revised Code, 3,538
and make such investigations and tests, and require from other 3,539
state departments, officers, boards, and commissions such 3,540
information as the board considers necessary or desirable in 3,541
order to assist it in the discharge of any duty or in the 3,542
82
exercise of any power mentioned in this section or in sections 3,543
3781.06 to 3781.18 and 3791.04 of the Revised Code; 3,544
(G) Formulate rules and establish reasonable fees for the 3,546
review of all applications submitted where the applicant applies 3,547
for authority to use a new material, assembly, or product of a 3,548
manufacturing process. The fee established shall bear some 3,549
reasonable relationship to the cost of such review or testing of 3,550
the materials, assembly, or products submitted and notification 3,551
of approval or disapproval as provided in section 3781.12 of the 3,552
Revised Code. 3,553
(H) Compile and publish, in the form of a model code, 3,555
rules pertaining to one-family, two-family, and three-family 3,556
dwelling houses which THAT any municipal corporation, township, 3,557
or county may incorporate into its building code; 3,559
(I) Cooperate with the director of human services when the 3,561
director promulgates rules pursuant to section 5104.05 of the 3,562
Revised Code regarding safety and sanitation in type A family 3,563
day-care homes; 3,564
(J) Adopt rules to implement the requirements of section 3,566
3781.108 of the Revised Code. 3,567
As used in sections 3781.10 to 3781.18 and 3791.04 to 3,569
3791.07 of the Revised Code, "industrialized unit" means an 3,570
assembly of materials or products comprising all or part of a 3,571
total structure which, when constructed, is self-sufficient or 3,572
substantially self-sufficient, and when installed constitutes the 3,573
structure or part of a structure, except for preparations for its 3,574
placement. 3,575
Sec. 3781.181. (A) The board of building standards shall 3,584
adopt rules, in accordance with Chapter 119. of the Revised Code, 3,585
establishing standards required by section 3781.10 of the Revised 3,586
Code relating to the conservation of energy, and establishing 3,587
standards relating to the conservation of energy for all newly 3,588
constructed one-family, two-family, and three-family dwellings. 3,589
As used in this section and section 3781.182 of the Revised 3,591
83
Code, a building or dwelling shall be deemed "newly constructed" 3,592
if erection of the building or dwelling commenced after the 3,593
effective date of the rules adopted pursuant to this section and 3,594
the building or dwelling had never been occupied or used for its 3,595
intended purpose at the time of the completion of construction. 3,596
Architectural designs which THAT were not in violation of 3,598
any rules of the board in effect on January 1, 1977, shall not be 3,599
prohibited under any rules adopted by the board pursuant to this 3,600
section. 3,601
(B) Rules adopted pursuant to this section shall be 3,603
reviewed annually by the board and the board shall determine 3,604
whether new technology has been developed in the field of energy 3,605
conservation during the preceding year which render its rules 3,606
obsolete or inadequate. If the board finds that new advances in 3,607
technology have made its rules obsolete or inadequate, it shall 3,608
amend the rules. The board shall report to the general assembly 3,609
annually concerning its review of its rules and the current state 3,610
of the art in the area of conservation of energy in buildings. 3,611
(C) RULES ADOPTED PURSUANT TO THIS SECTION SHALL SPECIFY 3,614
THAT A MANUFACTURED HOME THAT COMPLIES WITH THE FEDERAL ENERGY 3,615
STANDARDS SET FORTH IN 24 C.F.R. 3280 COMPLIES WITH THE ENERGY 3,617
REQUIREMENTS FOR ONE-FAMILY, TWO-FAMILY, AND THREE-FAMILY 3,618
DWELLINGS ESTABLISHED PURSUANT TO THIS SECTION. 3,619
Sec. 3781.184. (A) EVERY MANUFACTURED HOME, AS DEFINED IN 3,622
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, SHALL BE 3,624
CONSTRUCTED IN ACCORDANCE WITH THE FEDERAL CONSTRUCTION AND 3,625
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,626
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,629
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,632
U.S.C.A. 5401, 5403. THE FEDERAL STANDARDS SHALL BE THE 3,634
EXCLUSIVE CONSTRUCTION AND SAFETY STANDARDS IN THIS STATE AND 3,636
NEITHER THE STATE NOR ANY POLITICAL SUBDIVISION OF THE STATE MAY 3,637
ESTABLISH ANY OTHER STANDARD GOVERNING THE CONSTRUCTION OF
MANUFACTURED HOMES. 3,638
84
(B) EVERY MANUFACTURED HOME CONSTRUCTED IN ACCORDANCE WITH 3,641
THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) OF THIS SECTION, 3,642
SHALL HAVE A PERMANENT LABEL OR TAG AFFIXED TO IT, AS SPECIFIED 3,643
IN 42 U.S.C.A. 5415, CERTIFYING COMPLIANCE WITH THE FEDERAL 3,644
CONSTRUCTION AND SAFETY STANDARDS. 3,645
(C)(1) EVERY MANUFACTURED HOME THAT IS CONSTRUCTED IN 3,648
ACCORDANCE WITH THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) 3,649
OF THIS SECTION AND IS A PERMANENTLY SITED MANUFACTURED HOME AS 3,650
DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE REVISED CODE 3,652
SHALL BE A PERMITTED USE IN ANY DISTRICT OR ZONE IN WHICH A 3,653
POLITICAL SUBDIVISION PERMITS SINGLE-FAMILY HOMES, AND NO 3,654
POLITICAL SUBDIVISION MAY PROHIBIT OR RESTRICT THE LOCATION OF A 3,655
PERMANENTLY SITED MANUFACTURED HOME IN ANY ZONE OR DISTRICT IN 3,656
WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(2) THIS DIVISION DOES NOT LIMIT THE AUTHORITY OF A 3,658
POLITICAL SUBDIVISION TO DO EITHER OF THE FOLLOWING: 3,659
(a) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 3,662
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 3,663
ALL SINGLE-FAMILY RESIDENCES WITHIN THE DISTRICT OR ZONE IN WHICH
THE PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 3,665
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 3,666
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 3,667
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 3,668
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 3,669
(b) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 3,671
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 3,672
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 3,673
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 3,674
HOMES.
Sec. 3791.04. (A) Before beginning the construction, 3,683
erection, or manufacture of any building to which section 3781.06 3,684
of the Revised Code is applicable, including all industrialized 3,685
units, the owner thereof, in addition to any other submission of 3,686
plans or drawings, specifications, and data required by law, 3,687
85
shall submit the plans or drawings, specifications, and data 3,688
prepared for the construction, erection, and equipment thereof, 3,689
or the alteration thereof or addition thereto, which plans or 3,690
drawings, and specifications shall indicate thereon the portions 3,691
that have been approved pursuant to section 3781.12 of the 3,692
Revised Code, for which no further approval shall be required, to 3,693
the municipal, township, or county building department having 3,694
jurisdiction if such department has been certified as provided in 3,695
division (E) of section 3781.10 of the Revised Code, and if there 3,696
is no certified municipal, township, or county building 3,697
department, to the superintendent of the division of industrial 3,698
compliance, for approval.
The seal of an architect registered under Chapter 4703. of 3,701
the Revised Code or an engineer registered under Chapter 4733. of 3,702
the Revised Code shall be required for any plans, drawings,
specifications, or data submitted for approval, unless the plans, 3,704
drawings, specifications, or data may be prepared by persons 3,705
other than registered architects pursuant to division (C) or (D)
of section 4703.18 of the Revised Code, or by persons other than 3,706
registered engineers pursuant to division (C) or (D) of section 3,707
4733.18 of the Revised Code. 3,708
No seal shall be required for any plans, drawings, 3,710
specifications, or data submitted for approval for any buildings 3,711
or structures subject to the requirements of section 3781.181 of 3,712
the Revised Code, exempt from the requirements of sections 3,713
3781.06 to 3781.18 and 3791.04 of the Revised Code, or erected as 3,714
industrialized one-, two-, or three-family units or structures 3,715
within the meaning of "industrialized unit" as defined in section 3,716
3781.10 3781.06 of the Revised Code. 3,717
No seal shall be required for the installation of 3,719
replacement equipment or systems that are similar in type or 3,720
capacity to the equipment or systems being replaced. No seal 3,721
shall be required for approval for any new construction, 3,722
improvement, alteration, repair, painting, decorating, or other 3,723
86
modification of any buildings or structures subject to sections 3,724
3781.06 to 3781.18 and 3791.04 of the Revised Code if the 3,725
proposed work does not involve technical design analysis, as 3,726
defined by rule adopted by the board of building standards. 3,727
(B) No owner shall proceed with the construction, 3,729
erection, alteration, or equipment of any such building until 3,730
such plans or drawings, specifications, and data have been so 3,731
approved, or the industrialized unit inspected at the point of 3,732
origin. No plans or specifications shall be approved or 3,733
inspection approval given unless the building represented thereby 3,734
would, if constructed, repaired, erected, or equipped according 3,735
to the same, comply with Chapters 3781. and 3791. of the Revised 3,736
Code and any rule made under such chapters. 3,737
(C) The approval of plans or drawings and specifications 3,739
or data pursuant to this section is invalid if construction, 3,740
erection, alteration, or other work upon the building has not 3,741
commenced within twelve months of the approval of the plans or 3,742
drawings and specifications. One extension shall be granted for 3,743
an additional twelve-month period if requested by the owner at 3,744
least ten days in advance of the expiration of the permit and 3,745
upon payment of a fee not to exceed one hundred dollars. If in 3,746
the course of construction, work is delayed or suspended for more 3,747
than six months, the approval of plans or drawings and 3,748
specifications or data is invalid. Two extensions shall be 3,749
granted for six months each if requested by the owner at least 3,750
ten days in advance of the expiration of the permit and upon 3,751
payment of a fee for each extension of not more than one hundred 3,752
dollars. Before any work may continue on the construction, 3,753
erection, alteration, or equipment of any building for which the 3,754
approval is invalid, the owner of the building shall resubmit the 3,755
plans or drawings and specifications for approval pursuant to 3,756
this section. 3,757
(D) Subject to section 3791.042 of the Revised Code, the 3,759
board of building standards or the legislative authority of a 3,760
87
municipal corporation, township, or county, by rule, may regulate 3,761
the requirements for the submission of plans and specifications 3,762
to the respective enforcing departments and for the processing of 3,763
the same by such departments. The board of building standards or 3,764
the legislative authority of a municipal corporation, township, 3,765
or county may adopt rules to provide for the approval, subject to 3,766
section 3791.042 of the Revised Code, by the department having 3,767
jurisdiction of the plans for construction of a foundation or any 3,768
other part of a building or structure before the complete plans 3,769
and specifications for the entire building or structure have been 3,770
submitted. When any plans are approved by the department having 3,771
jurisdiction, the structure and every particular thereof 3,772
represented by those plans and disclosed therein shall, in the 3,773
absence of fraud or a serious safety or sanitation hazard, be 3,774
conclusively presumed to comply with Chapters 3781. and 3791. of 3,775
the Revised Code and any rule issued pursuant thereto, if 3,776
constructed, altered, or repaired in accordance with those plans 3,777
and any such rule in effect at the time of approval. 3,778
(E) The approval of plans and specifications, including 3,780
inspection of the industrialized units, under this section is a 3,781
"license" and the failure to approve such plans or specifications 3,782
as submitted or to inspect the unit at the point of origin within 3,783
thirty days after the plans or specifications are filed, or the 3,784
request for inspection of the industrialized unit is made, or the 3,785
disapproval of such plans and specifications, or the refusal to 3,786
approve such industrialized unit, following inspection at the 3,787
point of origin is "an adjudication order denying the issuance of 3,788
a license" requiring an "adjudication hearing" as provided by 3,789
sections 119.07 to 119.13 of the Revised Code and as modified by 3,790
sections 3781.031 and 3781.19 of the Revised Code. An 3,791
adjudication order denying the issuance of a license shall 3,792
specify the reasons for such denial. 3,793
(F) The board of building standards shall not require the 3,795
submission of site preparation plans or plot plans to the 3,796
88
division of industrial compliance in situations where 3,797
industrialized units are used exclusively as one-, two-, or 3,798
three-family dwellings. 3,799
(G) Notwithstanding any procedures established by the 3,801
board, the agency having jurisdiction, if it objects to any 3,802
portion of the plans or specifications, upon the request of the 3,803
owner or representative of the owner, may issue conditional 3,804
approval to proceed with construction up to the point where there 3,805
is objection. Approval shall be issued only when the objection 3,806
results from conflicting interpretations of the rules of the 3,807
board of building standards rather than the application of 3,808
specific technical requirements of the rules. Approval shall not 3,809
be issued where the correction of the objection would cause 3,810
extensive changes in the building design or construction. The 3,811
giving of conditional approval is a "conditional license" to 3,812
proceed with construction up to the point where construction or 3,813
materials objected to by the agency are to be incorporated into 3,814
the building. No construction shall proceed beyond this point 3,815
without the prior approval of the agency or another agency which 3,816
conducts an adjudication hearing relative to the objection. The 3,817
agency having jurisdiction shall specify its objections to the 3,818
plans or specifications, which is an "adjudication order denying 3,819
the issuance of a license" and may be appealed pursuant to 3,820
sections 119.07 to 119.13 of the Revised Code and as modified by 3,821
sections 3781.031 and 3781.19 of the Revised Code. 3,822
(H) A certified municipal, township, or county building 3,824
department having jurisdiction, or the superintendent of the 3,825
division of industrial compliance, as appropriate, shall review 3,826
any plans, drawings, specifications, or data described in this 3,827
section that are submitted to it or to the superintendent. 3,828
(I) No owner or persons having control as an officer, or 3,830
as a member of a board or committee, or otherwise, of a building 3,831
to which section 3781.06 of the Revised Code is applicable, and 3,832
no architect, designer, engineer, builder, contractor, 3,833
89
subcontractor, or any officer or employee of a municipal, 3,834
township, or county building inspection department shall violate 3,835
this section. 3,836
(J) Whoever violates this section shall be fined not more 3,838
than five hundred dollars. 3,839
Sec. 4501.01. As used in this chapter and Chapters 4503., 3,848
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 3,849
Revised Code, and in the penal laws, except as otherwise 3,850
provided: 3,851
(A) "Vehicles" means everything on wheels or runners, 3,853
including motorized bicycles, but does not mean vehicles that are 3,854
operated exclusively on rails or tracks or from overhead electric 3,855
trolley wires and vehicles that belong to any police department, 3,856
municipal fire department, or volunteer fire department, or that 3,857
are used by such a department in the discharge of its functions. 3,858
(B) "Motor vehicle" means any vehicle, including 3,860
manufactured MOBILE homes and recreational vehicles, that is 3,861
propelled or drawn by power other than muscular power or power 3,863
collected from overhead electric trolley wires, except. "MOTOR 3,864
VEHICLE" DOES NOT INCLUDE motorized bicycles, road rollers, 3,866
traction engines, power shovels, power cranes, and other
equipment used in construction work and not designed for or 3,867
employed in general highway transportation, well-drilling 3,868
machinery, ditch-digging machinery, farm machinery, trailers that 3,869
are used to transport agricultural produce or agricultural 3,870
production materials between a local place of storage or supply 3,871
and the farm when drawn or towed on a public road or highway at a 3,872
speed of twenty-five miles per hour or less, threshing machinery, 3,873
hay-baling machinery, corn sheller, hammermill and agricultural 3,874
tractors, machinery used in the production of horticultural, 3,875
agricultural, and vegetable products, and trailers that are 3,876
designed and used exclusively to transport a boat between a place 3,877
of storage and a marina, or in and around a marina, when drawn or 3,878
towed on a public road or highway for a distance of no more than 3,879
90
ten miles and at a speed of twenty-five miles per hour or less. 3,880
(C) "Agricultural tractor" and "traction engine" mean any 3,882
self-propelling vehicle that is designed or used for drawing 3,883
other vehicles or wheeled machinery, but has no provisions for 3,884
carrying loads independently of such other vehicles, and that is 3,885
used principally for agricultural purposes. 3,886
(D) "Commercial tractor," except as defined in division 3,888
(C) of this section, means any motor vehicle that has motive 3,889
power and either is designed or used for drawing other motor 3,890
vehicles, or is designed or used for drawing another motor 3,892
vehicle while carrying a portion of the other motor vehicle or 3,893
its load, or both.
(E) "Passenger car" means any motor vehicle that is 3,895
designed and used for carrying not more than nine persons and 3,896
includes any motor vehicle that is designed and used for carrying 3,897
not more than fifteen persons in a ridesharing arrangement. 3,898
(F) "Collector's vehicle" means any motor vehicle or 3,900
agricultural tractor or traction engine that is of special 3,901
interest, that has a fair market value of one hundred dollars or 3,902
more, whether operable or not, and that is owned, operated, 3,903
collected, preserved, restored, maintained, or used essentially 3,904
as a collector's item, leisure pursuit, or investment, but not as 3,905
the owner's principal means of transportation. "Licensed 3,906
collector's vehicle" means a collector's vehicle, other than an 3,907
agricultural tractor or traction engine, that displays current, 3,908
valid license tags issued under section 4503.45 of the Revised 3,909
Code, or a similar type of motor vehicle that displays current, 3,910
valid license tags issued under substantially equivalent 3,911
provisions in the laws of other states. 3,912
(G) "Historical motor vehicle" means any motor vehicle 3,914
that is over twenty-five years old and is owned solely as a 3,915
collector's item and for participation in club activities, 3,916
exhibitions, tours, parades, and similar uses, but that in no 3,917
event is used for general transportation. 3,918
91
(H) "Noncommercial motor vehicle" means any motor vehicle, 3,920
including a farm truck as defined in section 4503.04 of the 3,921
Revised Code, that is designed by the manufacturer to carry a 3,922
load of no more than one ton and is used exclusively for purposes 3,923
other than engaging in business for profit. 3,924
(I) "Bus" means any motor vehicle that has motor power and 3,927
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 3,928
not more than fifteen passengers in a ridesharing arrangement. 3,929
(J) "Commercial car" means any motor vehicle that has 3,931
motor power and is designed and used for carrying merchandise or 3,932
freight, or that is used as a commercial tractor. 3,933
(K) "Bicycle" means every device, other than a tricycle 3,935
that is designed solely for use as a play vehicle by a child, 3,937
that is propelled solely by human power upon which any person may 3,938
ride, and that has either two tandem wheels, or one wheel in 3,939
front and two wheels in the rear, any of which is more than 3,940
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that has either 3,942
two tandem wheels or one wheel in the front and two wheels in the 3,944
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 3,945
displacement that produces no more than one brake horsepower and 3,946
is capable of propelling the vehicle at a speed of no greater 3,947
than twenty miles per hour on a level surface. 3,948
(M) "Trailer" means any vehicle without motive power that 3,951
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 3,952
includes any such vehicle that is formed by or operated as a 3,953
combination of a semitrailer and a vehicle of the dolly type such 3,954
as that commonly known as a trailer dolly, a vehicle used to 3,955
transport agricultural produce or agricultural production 3,956
materials between a local place of storage or supply and the farm 3,957
when drawn or towed on a public road or highway at a speed 3,958
92
greater than twenty-five miles per hour, and a vehicle that is 3,959
designed and used exclusively to transport a boat between a place 3,960
of storage and a marina, or in and around a marina, when drawn or 3,961
towed on a public road or highway for a distance of more than ten 3,962
miles or at a speed of more than twenty-five miles per hour. 3,963
"Trailer" does not include a manufactured home or travel trailer. 3,964
(N) "Noncommercial trailer" means any trailer, except a 3,966
travel trailer or trailer that is used to transport a boat as 3,967
described in division (B) of this section, but, where applicable, 3,968
includes a vehicle that is used to transport a boat as described 3,969
in division (M) of this section, that has a gross weight of no 3,970
more than three thousand pounds, and that is used exclusively for 3,971
purposes other than engaging in business for a profit. 3,972
(O) "Manufactured MOBILE home" means any nonself-propelled 3,974
vehicle transportable in one or more sections, which, in the 3,975
traveling mode, is eight body feet or more in width or forty A 3,976
BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION THAT IS 3,977
FABRICATED IN AN OFF-SITE FACILITY, THAT IS MORE THAN THIRTY-FIVE 3,978
body feet or more in length or, when erected on site, is three 3,979
hundred twenty or more square feet, and which THAT is built on a 3,980
permanent chassis and designed to be used as a dwelling with or 3,982
without a permanent foundation when connected to the required 3,983
utilities, and includes the plumbing, heating, air conditioning, 3,984
and electrical systems contained therein. Calculations used to 3,985
determine the number of square feet in a structure are based on 3,986
the structure's exterior dimensions measured at the largest 3,987
horizontal projections when erected on site. These dimensions 3,988
include all expandable rooms, cabinets, and other projections 3,989
containing interior space, but do not include bay windows 3,990
TRANSPORTABLE IN ONE OR MORE SECTIONS, AND THAT DOES NOT QUALIFY 3,991
AS A MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3,992
3781.06 OF THE REVISED CODE OR AS AN INDUSTRIALIZED UNIT AS 3,993
DEFINED IN DIVISION (C)(3) OF SECTION 3781.06 OF THE REVISED 3,994
CODE.
93
(P) "Semitrailer" means any vehicle of the trailer type 3,996
that does not have motive power and is so designed or used with 3,997
another and separate motor vehicle that in operation a part of 3,998
its own weight or that of its load, or both, rests upon and is 3,999
carried by the other vehicle furnishing the motive power for 4,000
propelling itself and the vehicle referred to in this division, 4,001
and includes, for the purpose only of registration and taxation 4,002
under those chapters, any vehicle of the dolly type, such as a 4,003
trailer dolly, that is designed or used for the conversion of a 4,004
semitrailer into a trailer. 4,005
(Q) "Recreational vehicle" means a vehicular portable 4,007
structure that is designed and constructed to be used as a 4,008
temporary dwelling for travel, recreational, and vacation uses 4,009
and is classed as follows: 4,010
(1) "Travel trailer" means a nonself-propelled 4,012
recreational vehicle that does not exceed an overall length of 4,013
thirty-five feet, exclusive of bumper and tongue or coupling, and 4,014
CONTAINS LESS THAN THREE HUNDRED TWENTY SQUARE FEET OF SPACE WHEN 4,016
ERECTED ON SITE. "TRAVEL TRAILER" includes a tent-type fold-out 4,017
camping trailer as defined in section 4517.01 of the Revised
Code.
(2) "Motor home" means a self-propelled recreational 4,019
vehicle that is constructed with permanently installed facilities 4,020
for cold storage, cooking and consuming of food, and for 4,021
sleeping.
(3) "Truck camper" means a nonself-propelled recreational 4,023
vehicle that does not have wheels for road use and is designed to 4,024
be placed upon and attached to a motor vehicle. "Truck camper" 4,025
does not include truck covers that consist of walls and a roof, 4,026
but do not have floors and facilities enabling them to be used as 4,027
a dwelling.
(4) "Fifth wheel trailer" means a vehicle that is of such 4,029
size and weight as to be movable without a special highway 4,030
permit, that has a gross trailer area of four hundred square feet 4,031
94
or less, that is constructed with a raised forward section that 4,032
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 4,033
in the bed of a truck. 4,034
(5) "Park trailer" means a vehicle that is commonly known 4,036
as a park model recreational vehicle, meets the American national 4,037
standard institute standard A119.5 (1988) for park trailers, is 4,038
built on a single chassis, has a gross trailer area of four 4,039
hundred square feet or less when set up, is designed for seasonal 4,040
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 4,041
(R) "Pneumatic tires" means tires of rubber and fabric or 4,043
tires of similar material, that are inflated with air. 4,044
(S) "Solid tires" means tires of rubber or similar elastic 4,046
material that are not dependent upon confined air for support of 4,047
the load.
(T) "Solid tire vehicle" means any vehicle that is 4,049
equipped with two or more solid tires. 4,050
(U) "Farm machinery" means all machines and tools that are 4,052
used in the production, harvesting, and care of farm products, 4,053
and includes trailers that are used to transport agricultural 4,054
produce or agricultural production materials between a local 4,055
place of storage or supply and the farm when drawn or towed on a 4,056
public road or highway at a speed of twenty-five miles per hour 4,057
or less.
(V) "Owner" includes any person, firm, or corporation 4,059
other than a manufacturer or dealer that has title to a motor 4,060
vehicle, except that in sections 4505.01 to 4505.19 of the 4,061
Revised Code, "owner" includes in addition manufacturers and 4,062
dealers.
(W) "Manufacturer" and "dealer" include all persons, 4,064
firms, and corporations that are regularly engaged in the 4,065
business of manufacturing, selling, displaying, offering for 4,066
sale, or dealing in motor vehicles, at an established place of 4,067
95
business that is used exclusively for the purpose of 4,068
manufacturing, selling, displaying, offering for sale, or dealing 4,069
in motor vehicles. A place of business that is used for 4,070
manufacturing, selling, displaying, offering for sale, or dealing 4,071
in motor vehicles shall be deemed to be used exclusively for 4,072
those purposes even though snowmobiles or all-purpose vehicles 4,073
are sold or displayed for sale thereat, even though farm 4,074
machinery is sold or displayed for sale thereat, or even though 4,075
repair, accessory, gasoline and oil, storage, parts, service, or 4,076
paint departments are maintained thereat, or, in any county 4,077
having a population of less than seventy-five thousand persons at 4,078
the last federal census, even though a department in a place of 4,079
business is used to dismantle, salvage, or rebuild motor vehicles 4,080
by means of used parts, if such departments are operated for the 4,081
purpose of furthering and assisting in the business of 4,082
manufacturing, selling, displaying, offering for sale, or dealing 4,083
in motor vehicles. Places of business or departments in a place 4,084
of business used to dismantle, salvage, or rebuild motor vehicles 4,085
by means of using used parts are not considered as being 4,086
maintained for the purpose of assisting or furthering the 4,087
manufacturing, selling, displaying, and offering for sale or 4,088
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 4,090
a motor vehicle upon the public highways. 4,091
(Y) "Chauffeur" means any operator who operates a motor 4,093
vehicle, other than a taxicab, as an employee for hire; or any 4,094
operator whether or not the owner of a motor vehicle, other than 4,095
a taxicab, who operates such vehicle for transporting, for gain, 4,096
compensation, or profit, either persons or property owned by 4,097
another. Any operator of a motor vehicle who is voluntarily 4,098
involved in a ridesharing arrangement is not considered an 4,099
employee for hire or operating such vehicle for gain, 4,100
compensation, or profit.
(Z) "State" includes the territories and federal districts 4,102
96
of the United States, and the provinces of Canada. 4,103
(AA) "Public roads and highways" for vehicles includes all 4,105
public thoroughfares, bridges, and culverts. 4,106
(BB) "Manufacturer's number" means the manufacturer's 4,108
original serial number that is affixed to or imprinted upon the 4,109
chassis or other part of the motor vehicle. 4,110
(CC) "Motor number" means the manufacturer's original 4,112
number that is affixed to or imprinted upon the engine or motor 4,113
of the vehicle. 4,114
(DD) "Bill of sale" means the written statement or 4,116
document of transfer or conveyance required prior to January 1, 4,117
1938, to be executed and delivered by the corporation, 4,118
partnership, association, or person selling, giving away, 4,119
transferring, or passing title to a motor vehicle. 4,120
(EE) "Distributor" means any person who is authorized by a 4,122
motor vehicle manufacturer to distribute new motor vehicles to 4,123
licensed motor vehicle dealers at an established place of 4,124
business that is used exclusively for the purpose of distributing 4,125
new motor vehicles to licensed motor vehicle dealers, except when 4,126
the distributor also is a new motor vehicle dealer, in which case 4,127
the distributor may distribute at the location of the 4,128
distributor's licensed dealership. 4,129
(FF) "Ridesharing arrangement" means the transportation of 4,131
persons in a motor vehicle where the transportation is incidental 4,133
to another purpose of a volunteer driver and includes ridesharing 4,134
arrangements known as carpools, vanpools, and buspools. 4,135
(GG) "Apportionable vehicle" means any vehicle that is 4,137
used or intended for use in two or more international 4,138
registration plan member jurisdictions that allocate or 4,139
proportionally register vehicles, that is used for the 4,140
transportation of persons for hire or designed, used, or 4,141
maintained primarily for the transportation of property, and that 4,142
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 4,144
97
excess of twenty-six thousand pounds; 4,145
(2) Is a power unit having three or more axles, regardless 4,147
of the gross vehicle weight; 4,148
(3) Is a combination vehicle with a gross vehicle weight 4,150
in excess of twenty-six thousand pounds. 4,151
"Apportionable vehicle" does not include recreational 4,153
vehicles, vehicles displaying restricted plates, city pick-up and 4,154
delivery vehicles, buses used for the transportation of chartered 4,155
parties, or vehicles owned and operated by the United States, 4,156
this state, or any political subdivisions thereof. 4,157
(HH) "Chartered party" means a group of persons who 4,159
contract as a group to acquire the exclusive use of a 4,160
passenger-carrying motor vehicle at a fixed charge for the 4,161
vehicle in accordance with the carrier's tariff, lawfully on file 4,162
with the interstate commerce commission, for the purpose of group 4,163
travel to a specified destination or for a particular itinerary, 4,164
either agreed upon in advance or modified by the chartered group 4,165
after having left the place of origin. 4,166
(II) "International registration plan" means a reciprocal 4,168
agreement of member jurisdictions that is endorsed by the 4,169
American association of motor vehicle administrators, and that 4,170
promotes and encourages the fullest possible use of the highway 4,171
system by authorizing apportioned registration of fleets of 4,172
vehicles and recognizing registration of vehicles apportioned in 4,173
member jurisdictions. 4,174
(JJ) "Restricted plate" means a license plate that has a 4,176
restriction of time, geographic area, mileage, or commodity, and 4,177
includes license plates issued to farm trucks under division (K) 4,178
of section 4503.04 of the Revised Code. 4,179
(KK) "Gross vehicle weight," with regard to any commercial 4,181
car, trailer, semitrailer, or bus that is taxed at the rates 4,182
established under section 4503.042 of the Revised Code, means the 4,183
unladen weight of the vehicle fully equipped plus the maximum 4,184
weight of the load to be carried on the vehicle. 4,185
98
(LL) "Combined gross vehicle weight" with regard to any 4,187
combination of a commercial car, trailer, and semitrailer, that 4,188
is taxed at the rates established under section 4503.042 of the 4,189
Revised Code, means the total unladen weight of the combination 4,190
of vehicles fully equipped plus the maximum weight of the load to 4,191
be carried on that combination of vehicles. 4,192
(MM) "Chauffeured limousine" means a motor vehicle that is 4,195
designed to carry fewer than nine passengers and is operated for
hire on an hourly basis pursuant to a prearranged contract for 4,196
the transportation of passengers on public roads and highways 4,197
along a route under the control of the person hiring the vehicle 4,198
and not over a defined and regular route. "Prearranged contract" 4,199
means an agreement, made in advance of boarding, to provide 4,200
transportation from a specific location in a chauffeured 4,201
limousine at a fixed rate per hour or trip. "Chauffeured 4,202
limousine" does not include any vehicle that is used exclusively 4,203
in the business of funeral directing. 4,204
(NN) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 4,206
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 4,207
Sec. 4503.04. Until the rates established under section 4,216
4503.042 of the Revised Code for the registration of commercial 4,217
cars, trailers, semitrailers, and buses other than transit buses 4,218
become operative, the rates of the taxes imposed by section 4,219
4503.02 of the Revised Code shall be as follows: 4,220
(A) For motor vehicles having three wheels or less, the 4,222
license tax is: 4,223
(1) For each motorized bicycle, ten dollars; 4,225
(2) For each motorcycle, fourteen dollars. 4,227
(B) For each passenger car, twenty dollars; 4,229
(C) For each manufactured home, EACH MOBILE HOME, and each 4,231
travel trailer, ten dollars; 4,233
(D) For each noncommercial motor vehicle designed by the 4,235
manufacturer to carry a load of no more than three-quarters of 4,236
one ton and for each motor home, thirty-five dollars; for each 4,237
99
noncommercial motor vehicle designed by the manufacturer to carry 4,238
a load of no more than three-quarters of one ton, but not more 4,239
than one ton, seventy dollars; 4,240
(E) For each commercial car and for each trailer or 4,242
semitrailer, except a manufactured OR MOBILE home or 4,243
noncommercial trailer, which shall not be taxed by this division, 4,244
the license tax is fifteen dollars plus: 4,245
(1) Eighty-five cents for each one hundred pounds or part 4,247
thereof for the first two thousand pounds or part thereof of 4,248
weight of vehicle fully equipped; 4,249
(2) One dollar and forty cents for each one hundred pounds 4,251
or part thereof in excess of two thousand pounds up to and 4,252
including three thousand pounds; 4,253
(3) One dollar and ninety cents for each one hundred 4,255
pounds or part thereof in excess of three thousand pounds up to 4,256
and including four thousand pounds; 4,257
(4) Two dollars and twenty cents for each one hundred 4,259
pounds or part thereof in excess of four thousand pounds up to 4,260
and including five thousand pounds; 4,261
(5) Two dollars and forty cents for each one hundred 4,263
pounds or part thereof in excess of five thousand pounds up to 4,264
and including six thousand pounds; 4,265
(6) Two dollars and eighty cents for each one hundred 4,267
pounds or part thereof in excess of six thousand pounds up to and 4,268
including ten thousand pounds; 4,269
(7) Three dollars for each one hundred pounds or part 4,271
thereof in excess of ten thousand pounds up to and including 4,272
twelve thousand pounds; 4,273
(8) Three dollars and twenty-five cents for each one 4,275
hundred pounds or part thereof in excess of twelve thousand 4,276
pounds. 4,277
(F) For each noncommercial trailer, the license tax is: 4,279
(1) Eighty-five cents for each one hundred pounds or part 4,281
thereof for the first two thousand pounds or part thereof of 4,282
100
weight of vehicle fully equipped; 4,283
(2) One dollar and forty cents for each one hundred pounds 4,285
or part thereof in excess of two thousand pounds up to and 4,286
including three thousand pounds. 4,287
(G) Notwithstanding its weight, twelve dollars for any: 4,289
(1) Vehicle equipped, owned, and used by a charitable or 4,291
nonprofit corporation exclusively for the purpose of 4,292
administering chest x-rays or receiving blood donations; 4,293
(2) Van used principally for the transportation of 4,295
handicapped persons that has been modified by being equipped with 4,296
adaptive equipment to facilitate the movement of such persons 4,297
into and out of the van. 4,298
(H) For each bus, except a transit bus, having motor power 4,300
the license tax is: 4,301
(1) Eighty-five cents per one hundred pounds or part 4,303
thereof for the first two thousand pounds or part thereof of 4,304
weight of vehicle fully equipped; 4,305
(2) One dollar and thirty cents for each one hundred 4,307
pounds or part thereof in excess of two thousand pounds up to and 4,308
including three thousand pounds; 4,309
(3) One dollar and eighty cents for each one hundred 4,311
pounds or part thereof in excess of three thousand pounds up to 4,312
and including four thousand pounds; 4,313
(4) Two dollars and ten cents for each one hundred pounds 4,315
or part thereof in excess of four thousand pounds up to and 4,316
including six thousand pounds; 4,317
(5) Two dollars and forty cents for each one hundred 4,319
pounds or part thereof in excess of six thousand pounds up to and 4,320
including ten thousand pounds; 4,321
(6) Two dollars and seventy cents for each one hundred 4,323
pounds or part thereof in excess of ten thousand pounds; 4,324
(7) Notwithstanding its weight, twelve dollars for any bus 4,326
used principally for the transportation of handicapped persons or 4,327
persons sixty-five years of age or older; 4,328
101
(8) Notwithstanding its weight, twenty dollars for any bus 4,330
used principally for the transportation of persons in a 4,331
ridesharing arrangement. 4,332
(I) For each transit bus having motor power the license 4,334
tax is twelve dollars. 4,335
"Transit bus" means either a motor vehicle having a seating 4,337
capacity of more than seven persons which is operated and used by 4,338
any person in the rendition of a public mass transportation 4,339
service primarily in a municipal corporation or municipal 4,340
corporations and provided at least seventy-five per cent of the 4,341
annual mileage of such service and use is within such municipal 4,342
corporation or municipal corporations or a motor vehicle having a 4,343
seating capacity of more than seven persons which is operated 4,344
solely for the transportation of persons associated with a 4,345
charitable or nonprofit corporation, but does not mean any motor 4,346
vehicle having a seating capacity of more than seven persons when 4,347
such vehicle is used in a ridesharing capacity. 4,348
The application for registration of such transit bus shall 4,350
be accompanied by an affidavit prescribed by the registrar of 4,351
motor vehicles and signed by the person or an agent of the firm 4,352
or corporation operating such bus stating that the bus has a 4,353
seating capacity of more than seven persons, and that it is 4,354
either to be operated and used in the rendition of a public mass 4,355
transportation service and that at least seventy-five per cent of 4,356
the annual mileage of such operation and use shall be within one 4,357
or more municipal corporations or that it is to be operated 4,358
solely for the transportation of persons associated with a 4,359
charitable or nonprofit corporation. 4,360
The form of the license plate, and the manner of its 4,362
attachment to the vehicle, shall be prescribed by the registrar 4,363
of motor vehicles. 4,364
(J) The minimum tax for any vehicle having motor power 4,366
other than a farm truck, a motorized bicycle, or motorcycle is 4,367
ten dollars and eighty cents, and for each noncommercial trailer, 4,368
102
five dollars. 4,369
(K)(1) Except as otherwise provided in division (K) of 4,371
this section, for each farm truck, except a noncommercial motor 4,372
vehicle, that is owned, controlled, or operated by one or more 4,373
farmers exclusively in farm use as defined in this section, and 4,374
not for commercial purposes, and provided that at least 4,375
seventy-five per cent of such farm use is by or for the one or 4,376
more owners, controllers, or operators of the farm in the 4,377
operation of which a farm truck is used, the license tax is five 4,378
dollars plus: 4,379
(a) Fifty cents per one hundred pounds or part thereof for 4,381
the first three thousand pounds; 4,382
(b) Seventy cents per one hundred pounds or part thereof 4,384
in excess of three thousand pounds up to and including four 4,385
thousand pounds; 4,386
(c) Ninety cents per one hundred pounds or part thereof in 4,388
excess of four thousand pounds up to and including six thousand 4,389
pounds; 4,390
(d) Two dollars for each one hundred pounds or part 4,392
thereof in excess of six thousand pounds up to and including ten 4,393
thousand pounds; 4,394
(e) Two dollars and twenty-five cents for each one hundred 4,396
pounds or part thereof in excess of ten thousand pounds; 4,397
(f) The minimum license tax for any farm truck shall be 4,399
twelve dollars. 4,400
(2) The owner of a farm truck may register the truck for a 4,402
period of one-half year by paying one-half the registration tax 4,403
imposed on the truck under this chapter and one-half the amount 4,404
of any tax imposed on the truck under Chapter 4504. of the 4,405
Revised Code. 4,406
(3) A farm bus may be registered for a period of ninety 4,408
days from the date of issue of the license plates for the bus, 4,409
for a fee of ten dollars, provided such license plates shall not 4,410
be issued for more than any two ninety-day periods in any 4,411
103
calendar year. Such use does not include the operation of trucks 4,412
by commercial processors of agricultural products. 4,413
(4) License plates for farm trucks and for farm buses 4,415
shall have some distinguishing marks, letters, colors, or other 4,416
characteristics to be determined by the director of public 4,417
safety. 4,418
(5) Every person registering a farm truck or bus under 4,420
this section shall furnish an affidavit certifying that the truck 4,421
or bus licensed to him THAT PERSON is to be so used as to meet 4,422
the requirements necessary for the farm truck or farm bus 4,424
classification. 4,425
Any farmer may use his A truck OWNED BY THE FARMER for 4,427
commercial purposes by paying the difference between the 4,429
commercial truck registration fee and the farm truck registration 4,430
fee for the remaining part of the registration period for which 4,431
the truck is registered. Such remainder shall be calculated from 4,432
the beginning of the semiannual period in which application for 4,433
such commercial license is made. 4,434
Taxes at the rates provided in this section are in lieu of 4,436
all taxes on or with respect to the ownership of such motor 4,437
vehicles, except as provided in section 4503.042 and section 4,438
4503.06 of the Revised Code. 4,439
(L) Other than trucks registered under the international 4,441
registration plan in another jurisdiction and for which this 4,442
state has received an apportioned registration fee, the license 4,443
tax for each truck which is owned, controlled, or operated by a 4,444
nonresident, and licensed in another state, and which is used 4,445
exclusively for the transportation of nonprocessed agricultural 4,446
products intrastate, from the place of production to the place of 4,447
processing, is twenty-four dollars. 4,448
"Truck," as used in this division, means any pickup truck, 4,450
straight truck, semitrailer, or trailer other than a travel 4,451
trailer. Nonprocessed agricultural products, as used in this 4,452
division, does not include livestock or grain. 4,453
104
A license issued under this division shall be issued for a 4,455
period of one hundred thirty days in the same manner in which all 4,456
other licenses are issued under this section, provided that no 4,457
truck shall be so licensed for more than one one hundred 4,458
thirty-day period during any calendar year. 4,459
The license issued pursuant to this division shall consist 4,461
of a windshield decal to be designed by the director of public 4,462
safety. 4,463
Every person registering a truck under this division shall 4,465
furnish an affidavit certifying that the truck licensed to him 4,466
THE PERSON is to be used exclusively for the purposes specified 4,468
in this division. 4,469
(M) Every person registering a motor vehicle as a 4,471
noncommercial motor vehicle as defined in section 4501.01 of the 4,472
Revised Code, or registering a trailer as a noncommercial trailer 4,473
as defined in that section, shall furnish an affidavit certifying 4,474
that the motor vehicle or trailer so licensed to him THE PERSON 4,475
is to be so used as to meet the requirements necessary for the 4,477
noncommercial vehicle classification. 4,478
(N) Every person registering a van or bus as provided in 4,480
divisions (G)(2) and (H)(7) of this section shall furnish a 4,481
notarized statement certifying that the van or bus licensed to 4,482
him THE PERSON is to be used for the purposes specified in those 4,483
divisions. The form of the license plate issued for such motor 4,485
vehicles shall be prescribed by the registrar. 4,486
(O) Every person registering as a passenger car a motor 4,488
vehicle designed and used for carrying more than nine but not 4,489
more than fifteen passengers, and every person registering a bus 4,490
as provided in division (H)(8) of this section, shall furnish an 4,491
affidavit certifying that the vehicle so licensed to him THE 4,492
PERSON is to be used in a ridesharing arrangement and that he THE 4,494
PERSON will have in effect whenever the vehicle is used in a 4,496
ridesharing arrangement a policy of liability insurance with 4,497
respect to the motor vehicle in amounts and coverages no less 4,498
105
than those required by section 4509.79 of the Revised Code. The 4,499
form of the license plate issued for such a motor vehicle shall 4,500
be prescribed by the registrar. 4,501
(P) As used in this section: 4,503
(1) "Van" means any motor vehicle having a single rear 4,505
axle and an enclosed body without a second seat. 4,506
(2) "Handicapped person" means any person who has lost the 4,508
use of one or both legs, or one or both arms, or is blind, deaf, 4,509
or so severely disabled as to be unable to move about without the 4,510
aid of crutches or a wheelchair. 4,511
(3) "Farm truck" means a truck used in the transportation 4,513
from the farm of products of the farm, including livestock and 4,514
its products, poultry and its products, floricultural and 4,515
horticultural products, and in the transportation to the farm of 4,516
supplies for the farm, including tile, fence, and every other 4,517
thing or commodity used in agricultural, floricultural, 4,518
horticultural, livestock, and poultry production and livestock, 4,519
poultry, and other animals and things used for breeding, feeding, 4,520
or other purposes connected with the operation of the farm. 4,521
(4) "Farm bus" means a bus used only for the 4,523
transportation of agricultural employees and used only in the 4,524
transportation of such employees as are necessary in the 4,525
operation of the farm. 4,526
(5) "Farm supplies" includes fuel used exclusively in the 4,528
operation of a farm, including one or more homes located on and 4,529
used in the operation of one or more farms, and furniture and 4,530
other things used in and around such homes. 4,531
Sec. 4503.042. The registrar of motor vehicles shall adopt 4,540
rules establishing the date, subsequent to this state's entry 4,541
into membership in the international registration plan, when the 4,542
rates established by this section become operative. 4,543
(A) The rates of the taxes imposed by section 4503.02 of 4,545
the Revised Code are as follows for commercial cars having a 4,546
gross vehicle weight or combined gross vehicle weight of: 4,547
106
(1) Not more than two thousand pounds, forty-five dollars; 4,549
(2) More than two thousand but not more than six thousand 4,551
pounds, seventy dollars; 4,552
(3) More than six thousand but not more than ten thousand 4,554
pounds, eighty-five dollars; 4,555
(4) More than ten thousand but not more than fourteen 4,557
thousand pounds, one hundred five dollars; 4,558
(5) More than fourteen thousand but not more than eighteen 4,560
thousand pounds, one hundred twenty-five dollars; 4,561
(6) More than eighteen thousand but not more than 4,563
twenty-two thousand pounds, one hundred fifty dollars; 4,564
(7) More than twenty-two thousand but not more than 4,566
twenty-six thousand pounds, one hundred seventy-five dollars; 4,567
(8) More than twenty-six thousand but not more than thirty 4,569
thousand pounds, three hundred fifty-five dollars; 4,570
(9) More than thirty thousand but not more than 4,572
thirty-four thousand pounds, four hundred twenty dollars; 4,573
(10) More than thirty-four thousand but not more than 4,575
thirty-eight thousand pounds, four hundred eighty dollars; 4,576
(11) More than thirty-eight thousand but not more than 4,578
forty-two thousand pounds, five hundred forty dollars; 4,579
(12) More than forty-two thousand but not more than 4,581
forty-six thousand pounds, six hundred dollars; 4,582
(13) More than forty-six thousand but not more than fifty 4,584
thousand pounds, six hundred sixty dollars; 4,585
(14) More than fifty thousand but not more than fifty-four 4,587
thousand pounds, seven hundred twenty-five dollars; 4,588
(15) More than fifty-four thousand but not more than 4,590
fifty-eight thousand pounds, seven hundred eighty-five dollars; 4,591
(16) More than fifty-eight thousand but not more than 4,593
sixty-two thousand pounds, eight hundred fifty-five dollars; 4,594
(17) More than sixty-two thousand but not more than 4,596
sixty-six thousand pounds, nine hundred twenty-five dollars; 4,597
(18) More than sixty-six thousand but not more than 4,599
107
seventy thousand pounds, nine hundred ninety-five dollars; 4,600
(19) More than seventy thousand but not more than 4,602
seventy-four thousand pounds, one thousand eighty dollars; 4,603
(20) More than seventy-four thousand but not more than 4,605
seventy-eight thousand pounds, one thousand two hundred dollars; 4,606
(21) More than seventy-eight thousand pounds, one thousand 4,608
three hundred forty dollars. 4,609
(B) The rates of the taxes imposed by section 4503.02 of 4,611
the Revised Code are as follows for buses having a gross vehicle 4,612
weight or combined gross vehicle weight of: 4,613
(1) Not more than two thousand pounds, ten dollars; 4,615
(2) More than two thousand but not more than six thousand 4,617
pounds, forty dollars; 4,618
(3) More than six thousand but not more than ten thousand 4,620
pounds, one hundred dollars; 4,621
(4) More than ten thousand but not more than fourteen 4,623
thousand pounds, one hundred eighty dollars; 4,624
(5) More than fourteen thousand but not more than eighteen 4,626
thousand pounds, two hundred sixty dollars; 4,627
(6) More than eighteen thousand but not more than 4,629
twenty-two thousand pounds, three hundred forty dollars; 4,630
(7) More than twenty-two thousand but not more than 4,632
twenty-six thousand pounds, four hundred twenty dollars; 4,633
(8) More than twenty-six thousand but not more than thirty 4,635
thousand pounds, five hundred dollars; 4,636
(9) More than thirty thousand but not more than 4,638
thirty-four thousand pounds, five hundred eighty dollars; 4,639
(10) More than thirty-four thousand but not more than 4,641
thirty-eight thousand pounds, six hundred sixty dollars; 4,642
(11) More than thirty-eight thousand but not more than 4,644
forty-two thousand pounds, seven hundred forty dollars; 4,645
(12) More than forty-two thousand but not more than 4,647
forty-six thousand pounds, eight hundred twenty dollars; 4,648
(13) More than forty-six thousand but not more than fifty 4,650
108
thousand pounds, nine hundred forty dollars; 4,651
(14) More than fifty thousand but not more than fifty-four 4,653
thousand pounds, one thousand dollars; 4,654
(15) More than fifty-four thousand but not more than 4,656
fifty-eight thousand pounds, one thousand ninety dollars; 4,657
(16) More than fifty-eight thousand but not more than 4,659
sixty-two thousand pounds, one thousand one hundred eighty 4,660
dollars; 4,661
(17) More than sixty-two thousand but not more than 4,663
sixty-six thousand pounds, one thousand two hundred seventy 4,664
dollars; 4,665
(18) More than sixty-six thousand but not more than 4,667
seventy thousand pounds, one thousand three hundred sixty 4,668
dollars; 4,669
(19) More than seventy thousand but not more than 4,671
seventy-four thousand pounds, one thousand four hundred fifty 4,672
dollars; 4,673
(20) More than seventy-four thousand but not more than 4,675
seventy-eight thousand pounds, one thousand five hundred forty 4,676
dollars; 4,677
(21) More than seventy-eight thousand pounds, one thousand 4,679
six hundred thirty dollars. 4,680
(C) In addition to the license taxes imposed at the rates 4,682
specified in divisions (A) and (B) of this section, an 4,683
administrative fee of two dollars and twenty-five cents, plus an 4,684
appropriate amount to cover the cost of postage, shall be 4,685
collected by the registrar for each international registration 4,686
plan license processed by him THE REGISTRAR. 4,687
(D) The rate of the tax for each trailer and semitrailer 4,689
is twenty-five dollars. 4,690
(E) The rates established by this section shall not apply 4,692
to any of the following: 4,693
(1) Vehicles equipped, owned, and used by a charitable or 4,695
nonprofit corporation exclusively for the purpose of 4,696
109
administering chest x-rays or receiving blood donations; 4,697
(2) Vans used principally for the transportation of 4,699
handicapped persons that have been modified by being equipped 4,700
with adaptive equipment to facilitate the movement of such 4,701
persons into and out of the vans; 4,702
(3) Buses used principally for the transportation of 4,704
handicapped persons or persons sixty-five years of age or older; 4,705
(4) Buses used principally for the transportation of 4,707
persons in a ridesharing arrangement; 4,708
(5) Transit buses having motor power; 4,710
(6) Noncommercial trailers, MOBILE HOMES, or manufactured 4,712
homes. 4,713
Sec. 4503.06. (A) All THE OWNER OF EACH manufactured 4,722
homes OR MOBILE HOME THAT HAS ACQUIRED SITUS in this state on the 4,724
first day of January, except as otherwise provided, are SHALL PAY 4,725
EITHER A REAL PROPERTY TAX PURSUANT TO TITLE LVII OF THE REVISED 4,726
CODE OR A MANUFACTURED HOME TAX PURSUANT TO DIVISION (C) OF THIS 4,729
SECTION.
(B) A MANUFACTURED OR MOBILE HOME SHALL PAY REAL PROPERTY 4,732
TAXES IF EITHER OF THE FOLLOWING APPLIES: 4,733
(1) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE 4,735
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED ON OR AFTER 4,737
JANUARY 1, 1998, AND ALL OF THE FOLLOWING APPLY: 4,738
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,741
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,742
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,745
OF THE HOME;
(c) THE CERTIFICATE OF TITLE HAS BEEN CANCELED BY THE 4,748
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT, PURSUANT TO 4,749
SECTION 4501.11 OF THE REVISED CODE.
(2) THE MANUFACTURED OR MOBILE ACQUIRED SITUS IN THE STATE 4,752
OR OWNERSHIP IN THE HOME WAS TRANSFERRED BEFORE JANUARY 1, 1998, 4,753
AND ALL OF THE FOLLOWING APPLY: 4,754
110
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,757
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,758
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,761
OF THE HOME;
(c) THE OWNER OF THE HOME HAS ELECTED TO HAVE THE HOME 4,764
TAXED AS REAL PROPERTY AND, PURSUANT TO SECTION 4501.11 OF THE 4,765
REVISED CODE, HAS SURRENDERED THE CERTIFICATE OF TITLE TO THE 4,766
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT AND THE CLERK 4,767
CANCELED THE CERTIFICATE.
(C)(1) ANY MOBILE OR MANUFACTURED HOME THAT IS NOT TAXED 4,770
AS REAL PROPERTY AS PROVIDED IN DIVISION (B) OF THIS SECTION IS 4,771
subject to an annual MANUFACTURED HOME tax, payable by the owner, 4,772
for the privilege of using or occupying a manufactured LOCATING 4,773
THE home in this state. The tax as levied in this section is for 4,774
the purpose of supplementing the general revenue funds of the 4,776
local subdivision SUBDIVISIONS in which the manufactured home has 4,777
its situs pursuant to this section.
(B)(2) The year for which the MANUFACTURED HOME tax is 4,779
levied commences on the first day of January and ends on the 4,780
following thirty-first day of December. THE LIEN OF THE STATE 4,781
FOR THE TAX FOR A YEAR SHALL ATTACH ON THE FIRST DAY OF JANUARY 4,782
TO A HOME THAT HAS ACQUIRED SITUS ON THAT DATE. THE LIEN FOR A 4,784
HOME THAT HAS NOT ACQUIRED SITUS ON THE FIRST DAY OF JANUARY, BUT 4,785
THAT ACQUIRES SITUS DURING THE YEAR, SHALL ATTACH ON THE NEXT 4,786
FIRST DAY OF JANUARY. THE LIEN SHALL CONTINUE UNTIL THE TAX,
INCLUDING ANY PENALTY, IS PAID. 4,787
(C)(3)(a) The situs of a manufactured OR MOBILE home used 4,789
or occupied LOCATED in this state ON THE FIRST DAY OF JANUARY is 4,791
the local taxing district in which the manufactured home is 4,793
located on the first day of January, except that when a
manufactured home that is not located in this state on the first 4,794
day of January is acquired or first enters this state, then the 4,795
situs of such manufactured home is the local taxing district in 4,796
111
which such manufactured home is located immediately upon the 4,797
expiration of a thirty-day period commencing with the date of 4,798
acquisition or entrance into this state THAT DATE. 4,799
(b) THE SITUS OF A MANUFACTURED OR MOBILE HOME NOT LOCATED 4,801
IN THIS STATE ON THE FIRST DAY OF JANUARY, BUT LOCATED IN THIS 4,802
STATE SUBSEQUENT TO THAT DATE, IS THE LOCAL TAXING DISTRICT IN 4,803
WHICH THE HOME IS LOCATED THIRTY DAYS AFTER IT IS ACQUIRED OR 4,804
FIRST ENTERS THIS STATE.
(D)(4) The tax is collected by and paid to the county 4,806
treasurer of the county containing the taxing district in which 4,807
the manufactured home has its situs. 4,808
(E)(D) The MANUFACTURED HOME tax shall be computed and 4,810
assessed by the county auditor of the county containing the 4,812
taxing district in which the manufactured home has its situs by 4,813
AS FOLLOWS:
(1) ON A HOME THAT ACQUIRED SITUS IN THIS STATE PRIOR TO 4,815
JANUARY 1, 1998; 4,816
(a) BY multiplying the assessable value of the 4,819
manufactured home, after making any reduction required by section 4,820
4503.065 of the Revised Code, by the tax rate of the taxing 4,821
district in which the manufactured home has its situs. The tax 4,822
levied under this section FORMULA shall not be less than 4,823
thirty-six dollars, unless the manufactured home qualifies for a 4,824
reduction in assessable value under section 4503.065 of the 4,825
Revised Code, in which case there shall be no minimum tax and the 4,826
tax shall be the amount calculated under this division. 4,827
(b) The assessable value of the manufactured home shall be 4,829
forty per cent of the amount arrived at by the following 4,830
computation: 4,831
(1)(i) If the cost to the owner, or market value at time 4,833
of purchase, whichever is greater, of the manufactured home 4,834
includes the furnishings and equipment, such cost or market value 4,835
shall be multiplied according to the following schedule: 4,836
For the first calendar year 4,838
112
in which the manufactured 4,839
home is owned by the 4,840
current owner 80% 4,841
2nd calendar year x 75% 4,842
3rd " x 70% 4,843
4th " x 65% 4,844
5th " x 60% 4,845
6th " x 55% 4,846
7th " x 50% 4,847
8th " x 45% 4,848
9th " x 40% 4,849
10th and each year thereafter 35% 4,850
The first calendar year means any period between the first 4,852
day of January and the thirty-first day of December of the first 4,853
year. 4,854
(2)(ii) If the cost to the owner, or market value at the 4,856
time of purchase, whichever is greater, of the manufactured home 4,857
does not include the furnishings and equipment, such cost or 4,858
market value shall be multiplied according to the following 4,859
schedule:
For the first calendar year 4,861
in which the manufactured 4,862
home is owned by the 4,863
current owner 95% 4,864
2nd calendar year x 90% 4,865
3rd " x 85% 4,866
4th " x 80% 4,867
5th " x 75% 4,868
6th " x 70% 4,869
7th " x 65% 4,870
8th " x 60% 4,871
9th " x 55% 4,872
10th and each year thereafter 50% 4,873
The first calendar year means any period between the first 4,875
113
day of January and the thirty-first day of December of the first 4,876
year. 4,877
(3) When a manufactured home that is not located in this 4,879
state on the first day of January is acquired or first enters 4,880
this state, the assessable value for that year is determined by 4,881
multiplying the assessable value as computed under this section 4,882
by a fraction whose numerator is the number of full months 4,883
remaining to the following thirty-first day of December, 4,884
commencing with the date of acquisition or entrance into this 4,885
state, and whose denominator is twelve. If the minimum tax of 4,886
thirty-six dollars is applicable to a manufactured home not 4,887
located in this state on the first day of January, the tax is 4,888
determined by multiplying three dollars by the number of full 4,889
months remaining to the following thirty-first day of December 4,890
commencing with the date of acquisition or entrance into this 4,891
state 4,892
(2) ON A HOME IN WHICH OWNERSHIP WAS TRANSFERRED OR THAT 4,894
FIRST ACQUIRED SITUS IN THIS STATE ON OR AFTER JANUARY 1, 1998: 4,896
(a) BY MULTIPLYING THE ASSESSABLE VALUE OF THE HOME, AFTER 4,899
MAKING ANY REDUCTION REQUIRED BY SECTION 323.152 OF THE REVISED 4,900
CODE, BY THE EFFECTIVE TAX RATE, AS DEFINED IN SECTION 323.08 OF 4,901
THE REVISED CODE, FOR RESIDENTIAL REAL PROPERTY OF THE TAXING 4,903
DISTRICT IN WHICH THE HOME HAS ITS SITUS. 4,904
(b) THE ASSESSABLE VALUE OF THE HOME SHALL BE THIRTY-FIVE 4,907
PER CENT OF ITS TRUE VALUE AS DETERMINED UNDER DIVISION (J) OF 4,909
THIS SECTION.
(3) THE AUDITOR SHALL RECORD THE ASSESSABLE VALUE AND THE 4,911
AMOUNT OF TAX ON THE MANUFACTURED OR MOBILE HOME ON THE TAX LIST 4,912
AND DELIVER A COPY OF THE LIST TO THE COUNTY TREASURER. 4,913
(F)(E)(1) A manufactured OR MOBILE home is not subject to 4,915
this section when ANY OF THE FOLLOWING APPLIES: 4,916
(1)(a) It is taxable as personal property pursuant to 4,918
section 5709.01 of the Revised Code. A ANY manufactured OR 4,919
MOBILE home that is leased or rented and used as a residence 4,920
114
shall be subject to this section and shall not be taxable as 4,922
personal property pursuant to section 5709.01 of the Revised 4,923
Code.
(b) IT BEARS A LICENSE PLATE ISSUED BY ANY STATE OTHER 4,925
THAN THIS STATE UNLESS THE HOME IS IN THIS STATE IN EXCESS OF AN 4,926
ACCUMULATIVE PERIOD OF THIRTY DAYS IN ANY CALENDAR YEAR. 4,927
(c) THE ANNUAL TAX HAS BEEN PAID ON THE HOME IN THIS STATE 4,929
FOR THE CURRENT YEAR. 4,930
(d) THE TAX COMMISSIONER HAS DETERMINED, PURSUANT TO 4,932
SECTION 5715.27 OF THE REVISED CODE, THAT THE PROPERTY IS EXEMPT 4,933
FROM TAXATION, OR WOULD BE EXEMPT FROM TAXATION UNDER CHAPTER 4,934
5709. OF THE REVISED CODE IF IT WERE CLASSIFIED AS REAL PROPERTY. 4,935
(2) It is a A travel trailer OR PARK TRAILER, as THESE 4,938
TERMS ARE defined in section 4501.01 of the Revised Code and, is 4,939
currently licensed under Chapter 4503. of the Revised Code or NOT 4,941
SUBJECT TO THIS SECTION IF IT IS unused or unoccupied and stored 4,942
at the owner's normal place of residence or at a recognized 4,943
storage facility. Travel trailers that have 4,944
(3) A TRAVEL TRAILER OR PARK TRAILER, AS THESE TERMS ARE 4,946
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, IS SUBJECT TO 4,947
THIS SECTION AND SHALL BE TAXED AS A MANUFACTURED OR MOBILE HOME 4,948
IF IT HAS a situs longer than thirty days in one location and are 4,949
IS connected to existing utilities shall not be considered as 4,951
travel trailers for purposes of this division, except when any, 4,952
UNLESS EITHER of the following applies: 4,953
(a) The situs is in a state facility or a camping or park 4,955
area as defined in division (B), (C), (G), or (H), OR (R) of 4,957
section 3733.01 of the Revised Code; 4,958
(b) The situs is in a camping or park area that is a tract 4,961
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 4,962
individual lots for the express or implied purpose of occupancy 4,963
by either self-contained recreational vehicles as defined in 4,964
division (E) of section 3733.01 of the Revised Code or by 4,965
115
dependent recreational vehicles as defined in division (F) of 4,966
section 3733.01 of the Revised Code;. 4,967
(c) The travel trailer is stored and not used or occupied 4,969
at the owner's normal place of residence or at a recognized 4,970
storage facility. 4,971
(3) It bears a license plate issued by any state other 4,973
than this state unless such manufactured home is in this state in 4,975
excess of an accumulative period of thirty days in any calendar
year. 4,976
(4) The annual tax has been paid on the manufactured home 4,978
in this state for the current year. 4,979
(G)(F) The MANUFACTURED HOME tax is due and payable as 4,981
follows: 4,982
(1) When a manufactured OR MOBILE home has a situs in this 4,984
state, as provided in this section, on the first day of January, 4,985
one-half of the amount of the tax is due and payable on or before 4,986
the thirty-first day of January and the balance is due and 4,987
payable on or before the thirty-first day of July. 4,988
(2) When a manufactured OR MOBILE home FIRST acquires a 4,990
situs in this state, as provided in this section, after the first 4,991
day of January and on or prior to the thirty-first day of July, 4,992
the amount of the, NO tax IS due and payable is determined by 4,994
multiplying one-half the annual tax by a fraction whose numerator 4,995
is the number of full months remaining until the thirty-first day 4,996
of July and whose denominator is six FOR THAT YEAR. This tax is 4,997
due and payable immediately upon the expiration of a thirty-day 4,999
period commencing with the date the situs is acquired. The 5,000
balance of the tax is due and payable on or before the 5,001
thirty-first day of December. When a manufactured home acquires 5,002
a situs in this state after the thirty-first day of July and on 5,003
or prior to the thirty-first day of December, the amount of the 5,004
tax due and payable is determined by multiplying one-half the 5,005
annual tax by a fraction whose numerator is the number of full 5,006
months remaining until the thirty-first day of December and whose 5,007
116
denominator is six. This tax is due and payable immediately upon 5,008
the expiration of a thirty-day period commencing with the date 5,009
the situs is acquired.
(H)(G) If the payments of the tax are not made as provided 5,011
in division (G)(1) or (2)(F) of this section, a penalty of five 5,012
dollars or ten per cent of the taxes due, whichever is greater, 5,014
shall be imposed and collected in addition to the tax due and 5,015
owing.
(I) If the owner of a manufactured home fails to make 5,017
payment of the tax within the time prescribed by division (G)(1) 5,018
or (2) of this section 5,019
(H)(1) THE COUNTY AUDITOR SHALL COMPILE ANNUALLY A 5,021
"DELINQUENT MANUFACTURED HOME TAX LIST" CONSISTING OF HOMES THE 5,023
COUNTY TREASURER'S RECORDS INDICATE HAVE TAXES THAT WERE NOT PAID 5,024
WITHIN THE TIME PRESCRIBED BY DIVISION (F) OF THIS SECTION, HAVE 5,025
TAXES THAT REMAIN UNPAID FROM PRIOR YEARS, OR HAVE UNPAID TAX 5,026
PENALTIES THAT HAVE BEEN ASSESSED.
(2) ON OR BEFORE THE FIRST DAY OF SEPTEMBER EACH YEAR, THE 5,029
COUNTY AUDITOR SHALL DELIVER A COPY OF THE DELINQUENT 5,030
MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER AND SHALL FILE 5,031
A COPY IN THE OFFICE OF THE COUNTY RECORDER. THE RECORDER SHALL 5,032
KEEP A COPY OF THE LIST, DESIGNATE IT AS THE "MANUFACTURED HOME 5,033
TAX LIEN RECORD," AND INDEX IT UNDER THE NAME OF ANY PERSON 5,034
CHARGED ON IT. THE RECORDER SHALL NOT CHARGE A FEE FOR THE 5,035
SERVICES REQUIRED UNDER THIS SECTION. THE AUDITOR SHALL PUBLISH 5,036
THE DELINQUENT MANUFACTURED HOME TAX LIST IN THE SAME MANNER AS 5,037
DELINQUENT REAL PROPERTY TAX LISTS ARE PUBLISHED. 5,038
(3) THE LIST FILED WITH THE COUNTY RECORDER SHALL 5,040
CONSTITUTE A NOTICE OF LIEN AS OF THE DATE OF FILING. THE STATE 5,041
SHALL HAVE THE FIRST LIEN ON ANY MANUFACTURED OR MOBILE HOME ON 5,042
THE LIST FOR THE AMOUNT OF TAXES AND PENALTIES CHARGED AGAINST 5,044
THE OWNER OF THE HOME UNDER THIS SECTION.
(4) WHEN TAXES AND PENALTIES ARE CHARGED AGAINST A PERSON 5,047
ON THE DELINQUENT MANUFACTURED HOME LIST, the county treasurer
117
shall, in addition to any other remedy provided by law for the 5,050
collection of taxes and penalties, enforce collection of such 5,051
taxes and penalties by civil action in the name of the treasurer 5,052
against the owner for the recovery of the unpaid taxes PURSUANT 5,053
TO SECTIONS 323.25 TO 323.28 OF THE REVISED CODE. THE ACTION MAY 5,054
BE BROUGHT IN MUNICIPAL OR COUNTY COURT, PROVIDED THE AMOUNT 5,055
CHARGED DOES NOT EXCEED THE MONETARY LIMITATIONS FOR ORIGINAL 5,057
JURISDICTION FOR CIVIL ACTIONS IN THOSE COURTS. 5,058
It is sufficient, having made proper parties to the suit, 5,060
for the treasurer to allege in his THE TREASURER'S bill of 5,061
particulars or petition that the taxes stand chargeable on the 5,063
books of the county treasurer against such person, that they are 5,064
due and unpaid, and that such person is indebted in the amount of 5,065
taxes appearing to be due the county. The treasurer need not set 5,066
forth any other matter relating thereto. IF IT IS FOUND ON THE 5,068
TRIAL OF THE ACTION THAT THE PERSON IS INDEBTED TO THE STATE, 5,069
JUDGMENT SHALL BE RENDERED IN FAVOR OF THE TREASURER PROSECUTING 5,070
THE ACTION. THE JUDGMENT DEBTOR IS NOT ENTITLED TO THE BENEFIT 5,071
OF ANY LAW FOR STAY OF EXECUTION OR EXEMPTION OF PROPERTY FROM 5,072
LEVY OR SALE ON EXECUTION IN THE ENFORCEMENT OF THE JUDGMENT. 5,073
(J)(I) The total amount of taxes collected shall be 5,075
distributed semiannually at the same time distribution is made of 5,076
real estate and public utility taxes in the following manner: 5,077
four per cent shall be allowed as compensation to the county 5,078
auditor for his THE COUNTY AUDITOR'S service in assessing the 5,079
taxes; two per cent shall be allowed as compensation to the 5,081
county treasurer for the services he THE COUNTY TREASURER renders 5,082
as a result of the tax levied by this section. Such amounts 5,084
shall be paid into the county treasury, to the credit of a 5,085
general THE county GENERAL REVENUE fund, on the warrant of the 5,086
county auditor. FEES TO BE PAID TO THE CREDIT OF THE REAL ESTATE 5,087
ASSESSMENT FUND SHALL BE COLLECTED PURSUANT TO DIVISION (B) OF 5,088
SECTION 319.54 OF THE REVISED CODE AND PAID INTO THE COUNTY 5,089
TREASURY, ON THE WARRANT OF THE COUNTY AUDITOR. The balance of 5,090
118
the taxes collected shall be distributed among the taxing 5,091
subdivisions of the county in which the taxes are collected and 5,092
paid in the same ratio as real estate and public utility 5,093
RESIDENTIAL REAL PROPERTY taxes are distributed for the benefit 5,094
of the taxing subdivision. The taxes levied and revenues 5,095
collected under this section shall be in lieu of any general 5,096
property tax and any tax levied with respect to the privilege of 5,097
using or occupying a manufactured home in Ohio except as provided 5,098
in sections 4503.04 and 5741.02 of the Revised Code. 5,099
(K)(J) An agreement to purchase or a bill of sale for a 5,101
manufactured home shall show whether or not the furnishings and 5,102
equipment are included in the purchase price. 5,103
(L) Taxes charged on the delinquent lists of the county 5,105
auditor and county treasurer for five consecutive years may be 5,106
removed by the county board of revision in the manner provided in 5,107
section 5719.06 of the Revised Code if the board deems such taxes 5,108
uncollectible 5,109
(K) IF THE COUNTY TREASURER AND THE COUNTY PROSECUTING 5,111
ATTORNEY AGREE THAT AN ITEM CHARGED ON THE DELINQUENT 5,112
MANUFACTURED HOME TAX LIST IS UNCOLLECTIBLE, THEY SHALL CERTIFY 5,113
THAT DETERMINATION AND THE REASONS TO THE COUNTY BOARD OF 5,114
REVISION. IF THE BOARD DETERMINES THE AMOUNT IS UNCOLLECTIBLE, 5,115
IT SHALL CERTIFY ITS DETERMINATION TO THE COUNTY AUDITOR, WHO 5,116
SHALL STRIKE THE ITEM FROM THE LIST. 5,117
(L)(1) THE COUNTY AUDITOR SHALL APPRAISE AT ITS TRUE VALUE 5,120
ANY MANUFACTURED OR MOBILE HOME IN WHICH OWNERSHIP IS TRANSFERRED 5,121
OR WHICH FIRST ACQUIRES SITUS IN THIS STATE ON OR AFTER JANUARY 5,122
1, 1998. THE TRUE VALUE SHALL INCLUDE THE VALUE OF THE HOME, ANY 5,123
ADDITIONS, AND ANY FIXTURES, BUT NOT ANY FURNISHINGS IN THE HOME. 5,124
IN DETERMINING THE TRUE VALUE OF A MANUFACTURED OR MOBILE HOME, 5,125
THE AUDITOR SHALL CONSIDER ALL FACTS AND CIRCUMSTANCES RELATING 5,126
TO THE VALUE OF THE HOME, INCLUDING ITS AGE, ITS CAPACITY TO 5,127
FUNCTION AS A RESIDENCE, ANY OBSOLETE CHARACTERISTICS, AND OTHER 5,128
FACTORS THAT MAY TEND TO PROVE ITS TRUE VALUE. 5,129
119
(2)(a) IF A MANUFACTURED OR MOBILE HOME HAS BEEN THE 5,132
SUBJECT OF AN ARM'S LENGTH SALE BETWEEN A WILLING SELLER AND A 5,133
WILLING BUYER WITHIN A REASONABLE LENGTH OF TIME PRIOR TO THE
DETERMINATION OF TRUE VALUE, THE AUDITOR SHALL CONSIDER THE SALE 5,134
PRICE OF THE HOME TO BE THE TRUE VALUE FOR TAXATION PURPOSES. 5,135
(b) THE SALE PRICE IN AN ARM'S LENGTH TRANSACTION BETWEEN 5,138
A WILLING SELLER AND A WILLING BUYER SHALL NOT BE CONSIDERED THE 5,139
TRUE VALUE OF THE HOME IF EITHER OF THE FOLLOWING OCCURRED AFTER 5,140
THE SALE:
(i) THE HOME HAS LOST VALUE DUE TO A CASUALTY; 5,143
(ii) AN ADDITION OR FIXTURE HAS BEEN ADDED TO THE HOME. 5,146
(3) THE AUDITOR SHALL HAVE EACH HOME VIEWED AND APPRAISED 5,148
AT LEAST ONCE IN EACH SIX-YEAR PERIOD. THE PERSON VIEWING OR 5,149
APPRAISING A HOME MAY ENTER THE HOME TO DETERMINE BY ACTUAL VIEW 5,150
ANY ADDITIONS OR FIXTURES THAT HAVE BEEN ADDED SINCE THE LAST 5,151
APPRAISAL. IN CONDUCTING THE APPRAISALS AND ESTABLISHING THE 5,152
TRUE VALUE, THE AUDITOR SHALL FOLLOW THE PROCEDURES SET FORTH FOR 5,154
APPRAISING REAL PROPERTY IN SECTIONS 5713.01 AND 5713.03 OF THE 5,155
REVISED CODE. 5,156
(4) THE AUDITOR SHALL PLACE THE TRUE VALUE OF EACH HOME ON 5,159
THE MANUFACTURED HOME TAX LIST UPON COMPLETION OF AN APPRAISAL. 5,160
(5)(a) IF THE AUDITOR CHANGES THE TRUE VALUE OF A HOME, 5,163
THE AUDITOR SHALL NOTIFY THE OWNER OF THE HOME IN WRITING,
DELIVERED BY MAIL OR IN PERSON. THE NOTICE SHALL BE GIVEN AT 5,164
LEAST THIRTY DAYS PRIOR TO THE ISSUANCE OF ANY TAX BILL THAT 5,165
REFLECTS THE CHANGE. FAILURE TO RECEIVE THE NOTICE DOES NOT 5,167
INVALIDATE ANY PROCEEDING UNDER THIS SECTION.
(b) ANY OWNER OF A HOME WHO DISAGREES WITH A CHANGE TO THE 5,170
TRUE VALUE OF THE HOME MAY FILE A COMPLAINT WITH THE COUNTY BOARD 5,171
OF REVISION ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH OF THE 5,172
ENSUING TAX YEAR. THE BOARD SHALL HEAR AND INVESTIGATE THE 5,173
COMPLAINT AND MAY TAKE ACTION ON IT AS PROVIDED UNDER SECTIONS 5,174
5715.11 TO 5715.19 OF THE REVISED CODE. 5,176
(c) IF THE COUNTY BOARD OF REVISION DETERMINES, PURSUANT 5,178
120
TO A COMPLAINT FILED UNDER THIS SECTION, THAT THE AMOUNT OF 5,179
TAXES, ASSESSMENT, OR RECOUPMENT OF CHARGES WAS IN ERROR, THE 5,180
COUNTY AUDITOR SHALL CREDIT AND RETURN TO THE HOMEOWNER ANY 5,181
EXCESS AMOUNT PAID.
(d) PAYMENT OF ALL OR PART OF A TAX UNDER THIS SECTION FOR 5,184
ANY YEAR FOR WHICH A COMPLAINT IS PENDING BEFORE THE COUNTY BOARD 5,185
OF REVISION DOES NOT ABATE THE COMPLAINT OR IN ANY WAY AFFECT THE 5,186
HEARING AND DETERMINATION THEREOF.
Sec. 4503.061. (A) The procedures set forth in this 5,195
division shall be followed in those counties that have adopted a 5,196
permanent manufactured home registration system, as provided in 5,197
division (D) of this section ALL MANUFACTURED AND MOBILE HOMES 5,199
SHALL BE LISTED ON EITHER THE REAL PROPERTY TAX LIST OR THE 5,200
MANUFACTURED HOME TAX LIST OF THE COUNTY IN WHICH THE HOME HAS 5,201
SITUS. EACH OWNER SHALL FOLLOW THE PROCEDURES IN THIS SECTION TO 5,202
IDENTIFY THE HOME TO THE COUNTY AUDITOR OF THE COUNTY CONTAINING 5,203
THE TAXING DISTRICT IN WHICH THE HOME HAS SITUS SO THAT THE 5,204
AUDITOR MAY PLACE THE HOME ON THE APPROPRIATE TAX LIST. 5,205
(B) WHEN A MANUFACTURED OR MOBILE HOME FIRST ACQUIRES 5,208
SITUS IN THIS STATE AND IS SUBJECT TO REAL PROPERTY TAXATION 5,209
PURSUANT TO DIVISION (A)(1) OR (2) OF SECTION 4503.06 OF THE 5,210
REVISED CODE, THE OWNER SHALL SURRENDER THE CERTIFICATE OF TITLE 5,211
TO THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT PURSUANT 5,212
TO SECTION 4505.11 OF THE REVISED CODE. AFTER THE CLERK HAS 5,213
CANCELED THE CERTIFICATE OF TITLE, THE OWNER SHALL PRESENT TO THE 5,215
AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN WHICH THE 5,216
HOME HAS ITS SITUS, EVIDENCE OF CANCELLATION OF THE CERTIFICATE 5,217
OF TITLE, PROOF THAT ANY TAXES DUE DURING THE PRECEDING FIVE 5,218
YEARS HAVE BEEN PAID, AND PROOF THAT A MOVING PERMIT WAS OBTAINED 5,219
FOR THE HOME IF REQUIRED UNDER THIS SECTION. UPON RECEIVING THE 5,220
REQUIRED EVIDENCE AND PROOFS, THE AUDITOR SHALL PLACE THE HOME ON 5,221
THE REAL PROPERTY TAX LIST AND PROCEED TO TREAT THE HOME AS OTHER 5,222
PROPERTIES ON THAT LIST.
(C)(1) When a manufactured OR MOBILE home SUBJECT TO A 5,224
121
MANUFACTURED HOME TAX first acquires a situs in any county in 5,225
this state or is relocated to another county and is subject to 5,227
the tax as provided in section 4503.06 of the Revised Code THAT 5,228
HAS ADOPTED A PERMANENT MANUFACTURED HOME REGISTRATION SYSTEM, 5,229
AS PROVIDED IN DIVISION (F) OF THIS SECTION, the owner shall 5,230
register the manufactured home with the county auditor of the 5,231
county containing the taxing district in which the manufactured 5,232
home has its situs on or prior to the date the tax is due and 5,233
payable. For the first registration in each county of situs, the 5,234
owner or vendee in possession shall present to the county auditor 5,235
an Ohio certificate of title, certified copy of the certificate 5,236
of title, or memorandum certificate of title as such are required 5,237
by law, and proof, as required by the county auditor, that the 5,238
manufactured home, if it HAS PREVIOUSLY BEEN OCCUPIED AND is 5,239
being relocated in that county, has been previously registered, 5,240
and THAT any taxes due after December 31, 1979, during the 5,241
preceding five years have been paid, AND THAT A MOVING PERMIT WAS 5,242
OBTAINED FOR THE HOME IF REQUIRED UNDER THIS SECTION. 5,243
(2) Upon the first registration of a manufactured OR 5,245
MOBILE home, the county auditor shall issue an advance payment 5,246
certificate, stating the amount of annual tax due, to be 5,247
presented to the county treasurer with the payment of the tax 5,248
that is due.
(3) When a manufactured OR MOBILE home is registered for 5,250
the first time in a county and when the total tax due has been 5,251
paid as required by division (G)(F) of section 4503.06 of the 5,252
Revised Code, the county treasurer shall note by writing or by a 5,253
stamp on the certificate of title, certified copy of certificate 5,254
of title, or memorandum certificate of title that the 5,255
manufactured home has been registered and that the taxes due have 5,256
been paid for the current half-year period. The treasurer shall 5,257
then issue a certificate evidencing registration and a decal to 5,258
be displayed on the street side of the manufactured home. Such 5,259
certificate is valid in any county in this state during the year 5,260
122
for which it is issued. 5,261
(4) For each year thereafter, the county auditor shall 5,263
issue an advance payment certificate to be presented to the 5,264
county treasurer with the payment of the tax that is due. When 5,265
the total tax due has been paid as required by division (G)(F) of 5,266
section 4503.06 of the Revised Code, the county treasurer shall 5,267
issue a certificate evidencing registration that shall be valid 5,268
in any county in this state during the year for which the 5,269
certificate is issued. 5,270
(5) The permanent decal issued under this division is 5,272
valid during the period of ownership, except that when a 5,273
manufactured home is relocated in another county the owner shall 5,274
apply for a new registration as required by this section and 5,275
section 4503.06 of the Revised Code. 5,276
(B) The procedures set forth in this division shall be 5,278
followed in those counties that have not adopted a permanent 5,279
registration system. 5,280
(D)(1) All owners of manufactured OR MOBILE homes SUBJECT 5,282
TO THE MANUFACTURED HOME TAX having a situs in this state and 5,284
subject to the tax A COUNTY THAT HAS NOT ADOPTED A PERMANENT
REGISTRATION SYSTEM, as provided in DIVISION (F) OF THIS section 5,286
4503.06 of the Revised Code shall annually register such 5,287
manufactured THE home with the county auditor of the county 5,288
containing the taxing district in which the manufactured home has 5,289
its situs on or prior to the date the tax is due and payable. 5,290
(2) Upon the annual registration, the county auditor shall 5,292
issue an advance payment certificate, stating the amount of 5,293
annual MANUFACTURED HOME tax due, to be presented to the county 5,294
treasurer with the payment of the tax that is due. When a 5,295
manufactured OR MOBILE home is registered and when the tax for 5,296
the current one-half year has been paid as required by division 5,297
(G)(F) of section 4503.06 of the Revised Code, the county 5,298
treasurer shall issue a certificate evidencing registration and a 5,299
decal. Such certificate and decal are valid in any county in 5,300
123
this state during the year for which they are issued. The decal 5,301
shall be displayed on the street side of the manufactured home. 5,302
(3) For the first annual registration in each county of 5,304
situs, the county auditor shall require the owner or vendee to 5,305
present an Ohio certificate of title, certified copy of the 5,306
certificate of title, or memorandum certificate of title as such 5,307
are required by law, and proof, as required by the county 5,308
auditor, that the manufactured OR MOBILE home has been previously 5,309
registered and that the taxes due after December 31, 1979, have 5,310
been paid for the preceding five years, AND THAT A MOVING PERMIT 5,311
WAS OBTAINED FOR THE HOME IF REQUIRED BY DIVISION (F) OF THIS 5,312
SECTION. When the county treasurer receives the tax payment, he 5,314
THE COUNTY TREASURER shall note by writing or by a stamp on the 5,315
certificate of title, certified copy of the certificate of title, 5,316
or memorandum certificate of title that the manufactured home has 5,317
been registered for the current year and that the MANUFACTURED 5,318
HOME taxes due have been paid for the current half-year period. 5,320
(4) For subsequent annual registrations, the auditor may 5,322
require the owner or vendee in possession to present an Ohio 5,323
certificate of title, certified copy of the certificate of title, 5,324
or memorandum certificate of title to the county treasurer upon 5,325
payment of the MANUFACTURED HOME tax that is due. 5,326
(C)(E)(1) Upon the application to transfer ownership of a 5,328
manufactured OR MOBILE home FOR WHICH MANUFACTURED HOME TAXES ARE 5,329
PAID PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF THE REVISED 5,330
CODE the clerk of the court of common pleas shall not issue any 5,331
certificate of title which THAT does not contain thereon or have 5,333
attached thereto an BOTH OF THE FOLLOWING: 5,334
(a) AN endorsement of the county treasurer AUDITOR stating 5,337
that the manufactured home has been registered for each year of 5,339
ownership and that all MANUFACTURED HOME taxes due after December 5,340
31, 1979, imposed pursuant to section 4503.06 of the Revised
Code, have been paid; 5,341
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE 5,343
124
MANUFACTURED HOME TRANSFER TAX IMPOSED PURSUANT TO SECTION 322.06 5,345
OF THE REVISED CODE HAS BEEN PAID. If the clerk establishes that 5,346
(2) IF all the taxes have not been paid, he THE CLERK 5,349
shall notify the vendee to contact the county treasurer of the 5,350
county containing the taxing district in which the manufactured 5,351
home has its situs at the time of the proposed transfer. The 5,352
county treasurer shall then collect all the taxes that are due 5,353
after December 31, 1979, for the year of the transfer and all 5,354
previous years not exceeding a total of five years. He THE 5,355
COUNTY TREASURER shall distribute that part of the collection 5,356
owed to the county treasurer of other counties in the event IF 5,357
the manufactured home had its situs in another county during a 5,358
particular year when the unpaid tax became due and payable. The 5,359
burden to prove the situs of the manufactured home in the years 5,360
that the taxes were not paid is on the transferor of the 5,361
manufactured home. 5,362
(3) Once the transfer is complete and the certificate of 5,364
title has been issued, the transferee shall register the 5,365
manufactured OR MOBILE home with the county auditor of the county 5,366
containing the taxing district in which the manufactured home has 5,367
its situs at the time of the transfer. The transferee need not 5,368
pay the annual tax for the year of acquisition when IF the 5,369
original owner has already paid the annual tax for that year. If 5,370
the transferee is not required to pay the annual tax during the 5,371
year of acquisition, then the registration made during the year 5,372
of acquisition shall not be considered a first registration for 5,373
purposes of this section.
(D)(F) The county auditor may adopt a permanent 5,375
registration system and issue a permanent decal with the first 5,376
registration as prescribed by the tax commissioner. 5,377
(E)(G) When any manufactured OR MOBILE home required to be 5,379
registered by this section is not registered, the owner of such 5,380
manufactured home shall be fined not less than twenty-five nor 5,382
more than fifty dollars THE COUNTY AUDITOR SHALL IMPOSE A PENALTY 5,383
125
OF ONE HUNDRED DOLLARS UPON THE OWNER AND DEPOSIT THE AMOUNT TO 5,384
THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO BE USED 5,385
TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION 5,386
4503.06 OF THE REVISED CODE. IF UNPAID, THE PENALTY SHALL 5,387
CONSTITUTE A LIEN ON THE HOME AND SHALL BE ADDED BY THE COUNTY 5,388
AUDITOR TO THE MANUFACTURED HOME TAX LIST FOR COLLECTION. 5,389
(H)(1) BEFORE MOVING A MANUFACTURED OR MOBILE HOME ON 5,392
PUBLIC ROADS FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS 5,393
STATE, THE OWNER OF THE HOME SHALL OBTAIN A MOVING PERMIT, AS 5,394
PROVIDED BY THIS SECTION, FROM THE AUDITOR OF THE COUNTY IN WHICH 5,395
THE HOME IS LOCATED IF THE HOME IS CURRENTLY SUBJECT TO TAXATION 5,396
PURSUANT TO SECTION 4503.06 OF THE REVISED CODE. THE AUDITOR 5,397
SHALL CHARGE FIVE DOLLARS FOR THE PERMIT, AND DEPOSIT THE AMOUNT 5,398
TO THE CREDIT OF THE COUNTY REAL ESTATE APPRAISAL FUND TO BE USED 5,399
TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION
4503.06 OF THE REVISED CODE. THE AUDITOR SHALL NOT ISSUE A 5,400
MOVING PERMIT UNLESS ANY TAXES OWED ON THE HOME UNDER SECTION 5,401
4503.06 OF THE REVISED CODE HAVE BEEN PAID. 5,402
(2) IF A MANUFACTURED OR MOBILE HOME IS NOT YET SUBJECT TO 5,404
TAXATION UNDER SECTION 4503.06 OF THE REVISED CODE, THE OWNER OF 5,406
THE HOME SHALL OBTAIN A MOVING PERMIT FROM THE DEALER OR 5,407
MANUFACTURER OF THE HOME. THE DEALER OR MANUFACTURER OF THE HOME 5,408
SHALL PROVIDE THE AUDITOR OF THE COUNTY IN WHICH THE HOME IS TO 5,409
BE LOCATED WRITTEN NOTICE OF THE NAME OF THE PURCHASER OF THE
HOME, THE REGISTRATION NUMBER OF THE HOME, AND THE ADDRESS OR 5,410
LOCATION TO WHICH THE HOME IS TO BE MOVED. THE COUNTY AUDITOR 5,411
SHALL PROVIDE TO EACH MANUFACTURED AND MOBILE HOME DEALER AND 5,412
MANUFACTURER, WITHOUT CHARGE, A SUPPLY OF MOVING PERMITS TO BE 5,413
DISTRIBUTED TO PURCHASERS PURSUANT TO THIS SECTION. 5,414
(3) THE PERMIT SHALL BE IN THE FORM OF A ONE-FOOT SQUARE 5,417
YELLOW SIGN WITH THE WORDS "MANUFACTURED HOME MOVING PERMIT" 5,418
PRINTED PROMINENTLY ON IT. THE NAME OF THE OWNER OF THE HOME, 5,419
THE HOME'S REGISTRATION NUMBER, AND THE COUNTY IN WHICH THE 5,420
PERMIT IS ISSUED SHALL ALSO BE ENTERED ON THE PERMIT.
126
(4) THE MOVING PERMIT MUST BE ATTACHED TO THE REAR OF THE 5,423
HOME WHEN THE HOME IS BEING MOVED ON A PUBLIC ROAD. EXCEPT AS 5,424
PROVIDED IN DIVISION (H)(5) OF THIS SECTION, NO PERSON SHALL 5,425
DRIVE A MOTOR VEHICLE MOVING A MANUFACTURED OR MOBILE HOME ON A 5,426
PUBLIC ROAD FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS STATE 5,427
UNLESS A MOVING PERMIT IS ATTACHED TO THE REAR OF THE HOME. 5,428
(5) IF THE COUNTY AUDITOR DETERMINES THAT A MANUFACTURED 5,431
OR MOBILE HOME HAS BEEN MOVED WITHOUT A PERMIT AS REQUIRED UNDER 5,432
THIS DIVISION, THE AUDITOR SHALL IMPOSE A PENALTY OF ONE HUNDRED 5,433
DOLLARS UPON THE OWNER OF THE HOME AND UPON THE PERSON WHO MOVED 5,434
THE HOME AND DEPOSIT THE AMOUNT TO THE CREDIT OF THE COUNTY REAL 5,435
ESTATE APPRAISAL FUND TO PAY THE COSTS OF ADMINISTERING THIS
SECTION AND SECTION 4503.06 OF THE REVISED CODE. IF THE PENALTY 5,437
ON THE OWNER IS UNPAID, THE PENALTY SHALL CONSTITUTE A LIEN ON
THE HOME AND THE AUDITOR SHALL ADD THE PENALTY TO THE 5,439
MANUFACTURED HOME TAX LIST FOR COLLECTION. 5,440
Sec. 4503.062. Every operator of a manufactured home court 5,449
or park OR PROPERTY ON WHICH ONE OR MORE MANUFACTURED OR MOBILE 5,450
HOMES ARE LOCATED, or every owner of property used for such 5,451
purposes when there is no operator, EVERY OWNER OF PROPERTY ON 5,452
WHICH ONE OR MORE MANUFACTURED OR MOBILE HOMES ARE LOCATED, shall 5,453
keep a register of all manufactured AND MOBILE homes which THAT 5,455
make use of the court, park, or property. The register shall set 5,456
forth CONTAIN:
(A) The name of the owner and all inhabitants of each 5,458
manufactured home; 5,459
(B) The ages of all inhabitants; 5,461
(C) The permanent and temporary post office addresses of 5,463
all inhabitants; 5,464
(D) The license numbers NUMBER of all units EACH UNIT; 5,466
(E) The state issuing such licenses EACH LICENSE; 5,468
(F) The date of arrival and of departure of each 5,470
manufactured home. The register shall be open to inspection by 5,471
the county auditor, his THE AUDITOR'S agents, and all law 5,472
127
enforcement agencies at all times. 5,474
When any ANY person, required by this section to keep a 5,476
register of all manufactured homes, WHO fails to comply with the 5,477
provisions concerning such register, he THIS SECTION shall be 5,478
fined not less than twenty-five nor more than one hundred 5,480
dollars.
Sec. 4503.063. The county auditor and county treasurer may 5,489
appoint any suitable residents of the county as their deputies to 5,490
perform any of the duties required of them by sections 4503.06, 5,491
4503.061, and 4503.062 of the Revised Code. 5,492
The tax commissioner shall prescribe forms which shall 5,494
contain all relevant information necessary in the collection and 5,495
payment of the tax and the registration of manufactured AND 5,496
MOBILE homes, as provided in sections 4503.06 and 4503.061 of the 5,497
Revised Code, and shall provide such other assistance as 5,498
necessary to enable the county auditor to administer this tax. 5,499
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of 5,508
the Revised Code: 5,509
(A) "Sixty-five years of age or older" means a person who 5,511
will be age sixty-five or older in the calendar year following 5,512
the year of application for reduction in the assessable value of 5,513
his THE PERSON'S manufactured OR MOBILE home. 5,514
(B) "Total income" means the adjusted gross income of the 5,516
owner and his THE OWNER'S spouse for the year preceding the year 5,517
in which application for a reduction in taxes is made, as 5,519
determined under the "Internal Revenue Code of 1986," 100 Stat. 5,520
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 5,521
(1) Subtract the amount of disability benefits included in 5,523
adjusted gross income but not to exceed five thousand two hundred 5,524
dollars, except subtract the entire amount of disability benefits 5,525
included in adjusted gross income that are paid by the veteran's 5,526
administration or a branch of the armed forces of the United 5,527
States on account of an injury or disability; 5,528
(2) Add old age and survivors benefits received pursuant 5,530
128
to the "Social Security Act" that are not included in adjusted 5,531
gross income; 5,532
(3) Add retirement, pension, annuity, or other retirement 5,534
payments or benefits not included in adjusted gross income; 5,535
(4) Add tier I and II railroad retirement benefits 5,537
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 5,538
45 U.S.C. 228; 5,539
(5) Add interest on federal, state, and local government 5,541
obligations. 5,542
(C) "Old age and survivors benefits received pursuant to 5,544
the 'Social Security Act'" or "tier I railroad retirement 5,545
benefits received pursuant to the 'Railroad Retirement Act'" 5,546
means: 5,547
(1) The old age benefits payable under the social security 5,549
or railroad retirement laws in effect on the last day of the 5,550
calendar year preceding the year in which the applicant's 5,551
application for reduction is first successfully made, or, if no 5,552
such benefits are payable that year, old age benefits payable the 5,553
first succeeding year in which old age benefits under the social 5,554
security or railroad retirement laws are payable, except in those 5,555
cases where a change in social security or railroad retirement 5,556
benefits results in a reduction in income. 5,557
(2) The lesser of: 5,559
(a) Survivors benefits payable under the social security 5,561
or railroad retirement laws in effect on the last day of the 5,562
calendar year preceding the year in which the applicant's 5,563
application for reduction is first successfully made, or, if no 5,564
such benefits are payable that year, survivors benefits payable 5,565
the first succeeding year in which survivors benefits are 5,566
payable; or 5,567
(b) Old age benefits of the deceased spouse, as determined 5,569
under division (C)(1) of this section, upon which the surviving 5,570
spouse's survivors benefits are based under the social security 5,571
or railroad retirement laws, except in those cases where a change 5,572
129
in benefits would cause a reduction in income. 5,573
Survivors benefits are those described in division 5,575
(C)(2)(b) of this section only if the deceased spouse received 5,576
old age benefits in the year in which the deceased died. If the 5,577
deceased spouse did not receive old age benefits in the year in 5,578
which the deceased died, then survivors benefits are those 5,579
described in division (C)(2)(a) of this section. 5,580
(D) "Permanently and totally disabled" means a person who, 5,582
on the first day of January of the year of application, including 5,583
late application, for reduction in the assessable value of a 5,584
manufactured OR MOBILE home, has some impairment in body or mind 5,585
that makes him THE PERSON unfit to work at any substantially 5,586
remunerative employment which he THE PERSON is reasonably able to 5,588
perform and which will, with reasonable probability, continue for 5,590
an indefinite period of at least twelve months without any 5,591
present indication of recovery therefrom or has been certified as 5,592
permanently and totally disabled by a state or federal agency 5,593
having the function of so classifying persons. 5,594
(E) "Homestead exemption" means the reduction in taxes 5,596
allowed under division (A) of section 323.152 of the Revised Code 5,597
for the year in which an application is filed under section 5,598
4503.066 of the Revised Code. 5,599
(F) "Manufactured home" has the meaning given in division 5,601
(O)(C)(4) of section 4501.01 3781.06 of the Revised Code, and 5,603
includes a structure consisting of two manufactured homes that 5,604
were purchased either together or separately and are combined to 5,605
form a single dwelling, BUT DOES NOT INCLUDE A MANUFACTURED HOME 5,606
THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 5,607
SECTION 4503.06 OF THE REVISED CODE. 5,609
(G) "MOBILE HOME" HAS THE MEANING GIVEN IN DIVISION (O) OF 5,613
SECTION 4501.01 OF THE REVISED CODE AND INCLUDES A STRUCTURE 5,615
CONSISTING OF TWO MOBILE HOMES THAT WERE PURCHASED TOGETHER OR 5,616
SEPARATELY AND COMBINED TO FORM A SINGLE DWELLING, BUT DOES NOT 5,617
INCLUDE A MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO 5,618
130
DIVISION (B) OF SECTION 4503.06 OF THE REVISED CODE. 5,620
(H) "Late application" means an application filed with an 5,622
original application under division (A)(3) of section 4503.066 of 5,623
the Revised Code. 5,624
Sec. 4503.065. This section applies to any of the 5,633
following: 5,634
(A) An individual who is permanently and totally disabled; 5,636
(B) An individual who is sixty-five years of age or older; 5,638
(C) An individual who is the surviving spouse of a 5,640
deceased person who was permanently and totally disabled or 5,641
sixty-five years of age or older and who applied and qualified 5,642
for a reduction in assessable value under this section in the 5,643
year in which he died OF DEATH, provided the surviving spouse is 5,645
at least fifty-nine but not sixty-five or more years of age on 5,647
the date the deceased spouse dies. 5,648
The assessable value of a manufactured OR MOBILE home UPON 5,650
WHICH A MANUFACTURED HOME TAX IS PAID PURSUANT TO DIVISION (C) OF 5,651
SECTION 4503.06 OF THE REVISED CODE AND that is owned and 5,653
occupied as a home by an individual whose domicile is in this
state and to whom this section applies, shall be reduced 5,654
according to the schedule below for any tax year for which the 5,655
owner obtains a certificate of reduction from the county auditor 5,656
under section 4503.067 of the Revised Code, provided such THE 5,657
individual did not acquire ownership from a person, other than 5,658
his THE INDIVIDUAL'S spouse, related by consanguinity or affinity 5,660
for the purpose of qualifying for the reduction in assessable 5,661
value. An owner includes a settlor of a revocable inter vivos 5,662
trust holding the title to a manufactured OR MOBILE home occupied 5,663
by the settlor as of right under the trust. 5,665
Reduce Assessable Value 5,667
Total Income by the Lesser of: 5,668
Column A Column B 5,669
$10,800 or less $5,000 or seventy-five per cent 5,672
More than $10,800 but not 5,673
131
more than $15,800 $3,000 or sixty per cent 5,674
More than $15,800 but not 5,675
more than $20,800 $1,000 or twenty-five per cent 5,676
More than $20,800 -0- 5,678
If the owner or the spouse of the owner of a manufactured 5,680
OR MOBILE home is eligible for a homestead exemption on the land 5,681
upon which the manufactured home is located, the reduction in 5,682
assessable value to which he THE OWNER OR SPOUSE is entitled 5,683
under this section shall not exceed the difference between the 5,685
reduction in taxable value to which he THE OWNER OR SPOUSE is 5,686
entitled under column A of the above schedule and the amount of 5,687
the reduction in taxable value that was used to compute the
homestead exemption. 5,688
No reduction shall be made on the assessable value of the 5,690
manufactured home of any person convicted of violating division 5,691
(C) or (D) of section 4503.066 of the Revised Code for a period 5,692
of three years following the conviction. 5,693
Sec. 4503.066. (A)(1) To obtain a reduction in the 5,702
assessable value of a manufactured OR MOBILE home under section 5,703
4503.065 of the Revised Code, the owner of a manufactured THE 5,704
home shall file an application with the county auditor of the 5,705
county in which his manufactured THE home is located. An 5,706
application for reduction in assessable value based upon a 5,707
physical disability shall be accompanied by a certificate signed 5,708
by a physician, and an application for reduction in assessable 5,709
value based upon a mental disability shall be accompanied by a 5,710
certificate signed by a physician or psychologist licensed to 5,711
practice in this state. The certificate shall attest to the fact 5,712
that the applicant is permanently and totally disabled, shall be 5,713
in a form that the department of taxation requires, and shall 5,714
include the definition of totally and permanently disabled as set 5,715
forth in section 4503.064 of the Revised Code. An application 5,716
for reduction in assessable value based upon a disability 5,717
certified as permanent and total by a state or federal agency 5,718
132
having the function of so classifying persons shall be 5,719
accompanied by a certificate from that agency. 5,720
(2) Each application shall constitute a continuing 5,722
application for a reduction in assessable value for each year in 5,723
which the manufactured OR MOBILE home is occupied by the 5,724
applicant and in which the amount of the reduction in assessable 5,725
value to which he is entitled does not exceed either the amount 5,726
or per cent of the reduction to which he was entitled for the 5,727
year in which the application was first filed. Failure to 5,728
receive a new application or notification under division (B) of 5,729
this section after a certificate of reduction has been issued 5,730
under section 4503.067 of the Revised Code is prima-facie 5,731
evidence that the original applicant is entitled to the reduction 5,732
in assessable value calculated on the basis of the information 5,733
contained in his THE original application. The original 5,734
application and any subsequent application shall be in the form 5,735
of a signed statement and shall be filed not later than the first 5,736
Monday in June. The statement shall be on a form, devised and 5,737
supplied by the tax commissioner, that shall require no more 5,738
information than is necessary to establish the applicant's 5,739
eligibility for the reduction in assessable value and the amount 5,740
of the reduction to which he THE APPLICANT is entitled. The form 5,741
shall contain a statement that signing such application 5,743
constitutes a delegation of authority by the applicant to the 5,744
county auditor to examine any financial records that relate to 5,745
income earned by the applicant as stated on the application for 5,746
the purpose of determining eligibility under, or possible 5,747
violation of, division (C) or (D) of this section. The form also 5,748
shall contain a statement that conviction of willfully falsifying 5,749
information to obtain a reduction in assessable value or failing 5,750
to comply with division (B) of this section shall result in the 5,751
revocation of the right to the reduction for a period of three 5,752
years.
(3) A late application for a reduction in assessable value 5,754
133
for the year preceding the year for which an original application 5,755
is filed may be filed with an original application. If the 5,756
auditor determines that the information contained in the late 5,757
application is correct, he THE AUDITOR shall determine both the 5,758
amount of the reduction in assessable value to which the 5,760
applicant would have been entitled for the current tax year had 5,761
his THE application been timely filed and approved in the 5,763
preceding year, and the amount the taxes levied under section 5,764
4503.06 of the Revised Code for the current year would have been 5,765
reduced as a result of the reduction in assessable value. When 5,766
an applicant is permanently and totally disabled on the first day 5,767
of January of the year in which he THE APPLICANT files a late 5,768
application, the auditor, in making his THE determination of the 5,770
amounts of the reduction in assessable value and taxes under 5,771
division (A)(3) of this section, is not required to determine 5,772
that the applicant was permanently and totally disabled on the 5,773
first day of January of the preceding year.
The amount of the reduction in taxes pursuant to a late 5,775
application shall be treated as an overpayment of taxes by the 5,776
applicant. The auditor shall credit the amount of the 5,777
overpayment against the amount of the taxes or penalties then due 5,778
from the applicant, and, at the next succeeding settlement, the 5,779
amount of the credit shall be deducted from the amount of any 5,780
taxes or penalties distributable to the county or any taxing unit 5,781
in the county that has received the benefit of the taxes or 5,782
penalties previously overpaid, in proportion to the benefits 5,783
previously received. If, after the credit has been made, there 5,784
remains a balance of the overpayment, or if there are no taxes or 5,785
penalties due from the applicant, the auditor shall refund that 5,786
balance to the applicant by a warrant drawn on the county 5,787
treasurer in favor of the applicant. The treasurer shall pay the 5,788
warrant from the general fund of the county. If there is 5,789
insufficient money in the general fund to make the payment, the 5,790
treasurer shall pay the warrant out of any undivided manufactured 5,791
134
OR MOBILE home taxes subsequently received by him THE TREASURER 5,792
for distribution to the county or taxing district in the county 5,794
that received the benefit of the overpaid taxes, in proportion to 5,795
the benefits previously received, and the amount paid from the 5,796
undivided funds shall be deducted from the money otherwise 5,797
distributable to the county or taxing district in the county at 5,798
the next or any succeeding distribution. At the next or any 5,799
succeeding distribution after making the refund, the treasurer 5,800
shall reimburse the general fund for any payment made from that 5,801
fund by deducting the amount of that payment from the money 5,802
distributable to the county or other taxing unit in the county 5,803
that has received the benefit of the taxes, in proportion to the 5,804
benefits previously received. On the second Monday in September 5,805
of each year, the county auditor shall certify the total amount 5,806
of the reductions in taxes made in the current year under 5,807
division (A)(3) of this section to the tax commissioner who shall 5,808
treat that amount as a reduction in taxes for the current tax 5,809
year and shall make reimbursement to the county of that amount in 5,810
the manner prescribed in section 4503.068 of the Revised Code, 5,811
from moneys appropriated for that purpose. 5,812
(B) If in any year after an application has been filed 5,814
under division (A) of this section the owner no longer qualifies 5,815
for the reduction in assessable value for which he THE OWNER was 5,816
issued a certificate or qualifies for a reduction that is less 5,818
than either the per cent or amount of the reduction to which he 5,819
THE OWNER was entitled in the year the application was filed, the 5,821
owner shall notify the county auditor that he THE OWNER is not 5,822
qualified for a reduction in the assessable value of his 5,824
manufactured THE home or file a new application under division 5,825
(A) of this section.
During January of each year, the county auditor shall 5,827
furnish each person issued a certificate of reduction in value, 5,828
by ordinary mail, a form on which to report any changes in total 5,829
income that would have the effect of increasing or decreasing the 5,830
135
reduction to which he THE PERSON is entitled, changes in 5,831
ownership of the manufactured home, including changes in or 5,833
revocation of a revocable inter vivos trust, changes in 5,834
disability, and other changes in the information earlier 5,835
furnished the auditor relative to his THE application. The form 5,836
shall be completed and returned to the auditor not later than the 5,838
first Monday in June if the changes would affect the level of 5,839
reduction in assessable value.
(C) No person shall knowingly make a false statement for 5,841
the purpose of obtaining a reduction in assessable value under 5,842
section 4503.065 of the Revised Code. 5,843
(D) No person shall knowingly fail to notify the county 5,845
auditor of any change required by division (B) of this section 5,846
that has the effect of maintaining or securing a reduction in 5,847
assessable value of his manufactured THE home in excess of the 5,848
reduction allowed under section 4503.065 of the Revised Code. 5,849
(E) No person shall knowingly make a false statement or 5,851
certification attesting to any person's physical or mental 5,852
condition for purposes of qualifying such person for tax relief 5,853
pursuant to sections 4503.064 to 4503.069 of the Revised Code. 5,854
Sec. 4503.067. (A) At the same time the advance payment 5,863
certificate for the first half of the tax year is issued, the 5,864
county auditor shall issue a certificate of reduction in 5,865
assessable value of a manufactured OR MOBILE home in triplicate 5,866
for each person who has complied with section 4503.066 of the 5,867
Revised Code and been found by the auditor to be entitled to a 5,868
reduction of assessable value for the succeeding tax year. The 5,869
certificate shall set forth the assessable value of the 5,870
manufactured home calculated under section 4503.06 of the Revised 5,871
Code and the amount of the reduction in assessable value of the 5,872
manufactured home calculated under section 4503.065 of the 5,873
Revised Code. Upon issuance of the certificate, the auditor 5,874
shall reduce the assessable value of the manufactured home for 5,875
the succeeding tax year by the required amount and forward one 5,876
136
copy of the certificate to the county treasurer. The auditor 5,877
shall retain the original and forward the remaining copy to the 5,878
recipient with the advance payment certificate submitted pursuant 5,879
to section 4503.061 of the Revised Code. 5,880
(B) If the application or a continuing application is not 5,882
approved, the auditor shall notify the applicant of the reasons 5,883
for denial no later than the first Monday in October. If a 5,884
person believes that his THE PERSON'S application for reduction 5,885
in assessable value of a manufactured home has been improperly 5,889
denied or is for less than that to which he THE PERSON is 5,890
entitled, he THE PERSON may file an appeal with the county board 5,892
of revision no later than the thirty-first day of January of the 5,893
following calendar year. The appeal shall be treated in the same 5,894
manner as a complaint relating to the valuation or assessment of 5,895
real property under Chapter 5715. of the Revised Code. 5,896
Sec. 4503.19. Upon the filing of an application for 5,904
registration and the payment of the tax therefor, the registrar 5,905
of motor vehicles or a deputy registrar shall determine whether 5,906
the owner has previously been issued license plates for the motor 5,907
vehicle described in the application. If no license plates have 5,908
previously been issued to the owner for that motor vehicle, the 5,909
registrar or deputy registrar shall assign to the motor vehicle a 5,910
distinctive number and issue and deliver to the owner in such 5,911
manner as the registrar may select a certificate of registration, 5,912
in such form as the registrar shall prescribe, and, except as 5,914
otherwise provided in this section, two license plates, 5,915
duplicates of each other, and validation stickers, or validation 5,916
stickers alone, to be attached to the number plates as provided 5,917
in section 4503.191 of the Revised Code. The registrar or deputy 5,918
registrar also shall charge the owner any fees required under 5,919
division (C) of section 4503.10 of the Revised Code. Trailers, 5,920
manufactured homes, MOBILE HOMES, semitrailers, the manufacturer 5,921
thereof, the dealer, or in transit companies therein, shall be 5,923
issued one license plate only and one validation sticker, or a 5,924
137
validation sticker alone, which license plate shall be displayed 5,925
only on the rear of such vehicles. An apportioned vehicle 5,926
receiving an apportioned license plate under the international 5,927
registration plan shall be issued one license plate only and one 5,928
validation sticker, or a validation sticker alone; the license 5,929
plate shall be displayed only on the front of a semitractor and 5,930
on the rear of all other vehicles. School buses shall not be 5,931
issued license plates, but shall bear identifying numbers in the 5,932
manner prescribed by section 4511.764 of the Revised Code. The 5,933
certificate of registration and license plates and validation 5,934
stickers, or validation stickers alone, shall be issued and 5,935
delivered to the owner in person or by mail. Chauffeured 5,936
limousines shall be issued license plates, a validation sticker, 5,937
and a livery sticker as provided in section 4503.24 of the 5,938
Revised Code. In the event of the loss, mutilation, or 5,939
destruction of any certificate of registration, or of any license 5,940
plates or validation stickers, or in the event the owner chooses 5,941
to replace license plates previously issued for a motor vehicle,
the owner of a motor vehicle, or manufacturer or dealer, may 5,942
obtain from the registrar, or from a deputy registrar if 5,943
authorized by the registrar, a duplicate thereof or new license 5,944
plates bearing a different number, if the registrar considers it 5,946
advisable, upon filing an application prescribed by the
registrar, and upon paying a fee of one dollar for such 5,947
certificate of registration and a fee of five dollars for each 5,948
set of two license plates or three dollars for each single 5,949
license plate or validation sticker and a service fee of two 5,950
dollars and twenty-five cents.
Additionally, the registrar and each deputy registrar who 5,952
either issues license plates and a validation sticker for use on 5,953
any vehicle other than a commercial tractor, semitrailer, or 5,955
apportioned vehicle, or who issues a validation sticker alone for 5,956
use on such a vehicle and the owner has changed the owner's 5,957
county of residence since the owner last was issued county 5,958
138
identification stickers, also shall issue and deliver to the 5,959
owner either one or two county identification stickers, as 5,960
appropriate, which shall be attached to the license plates in a 5,962
manner prescribed by the director of public safety. The county 5,963
identification stickers shall prominently identify by name or 5,964
number the county in which the owner of the vehicle resides at 5,965
the time of registration. 5,966
Sec. 4503.21. No person who is the owner or operator of a 5,968
motor vehicle shall fail to display in plain view on the front 5,969
and rear of such motor vehicle the distinctive number and 5,970
registration mark, including any county identification sticker 5,971
and any validation sticker issued under sections 4503.19 and 5,972
4503.191 of the Revised Code, furnished by the director of public 5,973
safety, except that a manufacturer of motor vehicles or dealer 5,974
therein, the holder of an in transit permit, and the owner or 5,975
operator of a motorcycle, motorized bicycle, manufactured home, 5,976
MOBILE HOME, trailer, or semitrailer shall display on the rear 5,978
only. An apportioned vehicle receiving an apportioned license 5,979
plate under the international registration plan shall display the 5,980
plate only on the front of a semitractor and on the rear of all 5,981
other vehicles. Such number plates shall be securely fastened so 5,982
as not to swing, and shall not be covered by any material that 5,983
obstructs their visibility. 5,984
No person to whom a temporary license placard or windshield 5,986
sticker has been issued for the use of a motor vehicle under 5,987
section 4503.182 of the Revised Code, and no operator of such 5,988
motor vehicle, shall fail to display such temporary license 5,989
placard in plain view from the rear of the vehicle either in the 5,990
rear window or on an external rear surface of the motor vehicle, 5,991
or fail to display such windshield sticker in plain view on the 5,992
rear window of the motor vehicle. Such temporary license placard 5,993
or windshield sticker shall not be covered by any material that 5,994
obstructs its visibility. 5,995
Sec. 4503.99. (A) Whoever violates section 4503.05, 6,004
139
4503.11, or 4503.12, division (A) of section 4503.182, section 6,005
4503.28, 4503.44, 4503.46, or 4503.47, or division (C), (D), or 6,006
(E) of section 4503.066 of the Revised Code is guilty of a 6,007
misdemeanor of the fourth degree.
(B) Whoever violates DIVISION (H)(4) OF section 4503.061, 6,009
OR SECTION 4503.19, 4503.21, or 4503.34 of the Revised Code is 6,011
guilty of a minor misdemeanor.
(C) Whoever violates division (B) of section 4503.182 of 6,013
the Revised Code is guilty of a misdemeanor of the first degree. 6,014
(D) Whoever violates division (A) of section 4503.236 of 6,016
the Revised Code is guilty of a misdemeanor of the second degree. 6,017
(E) Whoever violates section 4503.30, division (B) of 6,019
section 4503.301, or section 4503.32 of the Revised Code is 6,021
guilty of a misdemeanor of the third degree. 6,022
(F)(1) Whoever violates division (B) of section 4503.033 6,024
of the Revised Code shall be fined one thousand dollars. 6,026
(2) Whoever violates division (C) of section 4503.033 of 6,028
the Revised Code shall be fined ten thousand dollars. 6,029
Sec. 4505.01. (A) As used in this chapter: 6,038
(1) "Lien" includes, unless the context requires a 6,040
different meaning, a security interest in a motor vehicle. 6,041
(2) "Motor vehicle" includes manufactured homes and, 6,043
MOBILE HOMES, recreational vehicles, and trailers and 6,046
semitrailers whose weight exceeds four thousand pounds.
(B) The various certificates, applications, and 6,048
assignments necessary to provide certificates of title for 6,049
manufactured homes or, MOBILE HOMES, recreational vehicles, and 6,051
trailers and semitrailers whose weight exceeds four thousand
pounds, shall be made upon forms prescribed by the registrar of 6,052
motor vehicles.
Sec. 4505.06. (A) Application for a certificate of title 6,061
shall be made upon a form prescribed by the registrar of motor 6,062
vehicles, and shall be sworn to before a notary public or other 6,063
officer empowered to administer oaths. The application shall be 6,064
140
filed with the clerk of the court of common pleas of the county 6,065
in which the applicant resides if the applicant is a resident of 6,066
this state or, if not a resident, in the county in which the 6,067
transaction is consummated. The application shall be accompanied 6,068
by the fee prescribed in section 4505.09 of the Revised Code; and 6,069
if a certificate of title previously has been issued for the 6,070
motor vehicle in this state, it shall be accompanied by that 6,071
certificate of title duly assigned, unless otherwise provided in 6,072
this chapter. If a certificate of title previously has not been 6,073
issued for the motor vehicle in this state, the application, 6,074
unless otherwise provided in this chapter, shall be accompanied 6,075
by a manufacturer's or importer's certificate or by a certificate 6,076
of title, bill of sale, or other evidence of ownership required 6,078
by the law of another state from which the motor vehicle was 6,079
brought into this state. If the application refers to a motor 6,080
vehicle last previously registered in another state, the 6,081
application also shall be accompanied by the physical inspection 6,082
certificate required by section 4505.061 of the Revised Code. If 6,083
the application is made by two persons regarding a motor vehicle 6,084
in which they wish to establish joint ownership with right of 6,085
survivorship they may do so as provided in section 2106.17 of the 6,086
Revised Code. The clerk shall retain the evidence of title 6,087
presented by the applicant and on which the certificate of title 6,088
is issued. The clerk shall use reasonable diligence in 6,089
ascertaining whether or not the facts in the application are true 6,090
by checking the application and documents accompanying it with 6,091
the records of motor vehicles in the clerk's office; if satisfied 6,092
that the applicant is the owner of the motor vehicle and that the 6,093
application is in the proper form, the clerk, within five 6,094
business days after the application is filed, shall issue a
certificate of title over the clerk's signature and sealed with 6,096
the clerk's seal. For purposes of the transfer of a certificate
of title, if the clerk is satisfied that the secured party has 6,097
duly discharged a lien notation, but has not canceled the lien 6,098
141
notation with the clerk of the county of origin, the clerk may 6,099
cancel the lien notation on the automated title processing system 6,100
and notify the clerk of the county of origin. 6,101
In the case of the sale of a motor vehicle by a dealer or a 6,103
manufactured home broker to a general buyer or user, the 6,104
certificate of title shall be obtained in the name of the buyer 6,105
by the dealer or the manufactured home broker upon application 6,106
signed by the buyer, and shall be issued within five business 6,107
days after the application for title is filed with the clerk. 6,108
In all other cases, except as provided in division (D)(2) 6,110
of section 4505.11 of the Revised Code, such certificates shall 6,111
be obtained by the buyer. In all cases of transfer of a motor 6,113
vehicle, the application for certificate of title shall be filed 6,114
within thirty days after the assignment or delivery of the motor 6,115
vehicle. If an application for a certificate of title is not 6,116
filed within that period, the clerk shall collect a fee of five 6,117
dollars for the issuance of the certificate, except that no such 6,118
fee shall be required from a motor vehicle salvage dealer, as 6,119
defined in division (A) of section 4738.01 of the Revised Code, 6,120
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 6,121
established by this chapter, and shall be retained by the clerk. 6,122
The registrar shall provide, on the certificate of title form 6,123
prescribed by section 4505.07 of the Revised Code, language 6,124
necessary to give evidence of the date on which the assignment or 6,125
delivery of the motor vehicle was made. 6,126
(B) The clerk, except as provided in this section, shall 6,128
refuse to accept for filing any application for a certificate of 6,129
title and shall refuse to issue a certificate of title unless the 6,130
dealer or manufactured home broker or the applicant, in cases in 6,131
which the certificate shall be obtained by the buyer, submits 6,132
with the application payment of the tax levied by or pursuant to 6,133
Chapters 5739. and 5741. of the Revised Code by cash, certified 6,134
check, draft, or money order payable to the clerk,. The clerk 6,135
142
also may accept payment by a corporate check of a new motor 6,136
vehicle dealer licensed under Chapter 4517. of the Revised Code. 6,137
Upon payment of the tax, the clerk shall issue a receipt 6,138
prescribed by the registrar and agreed upon by the tax 6,139
commissioner showing payment of the tax or a receipt issued by 6,140
the commissioner showing the payment of the tax. When submitting
payment of the tax to the clerk, a dealer shall retain any 6,141
discount to which the dealer is entitled under section 5739.12 of 6,142
the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 6,144
the clerk may retain a poundage fee of one and one one-hundredth 6,145
per cent, which shall be paid into the certificate of title 6,146
administration fund created by section 325.33 of the Revised 6,148
Code.
In the case of casual sales of motor vehicles, as defined 6,150
in section 4517.01 of the Revised Code, the price for the purpose 6,152
of determining the tax shall be the purchase price on the 6,153
assigned certificate of title executed by the seller and filed 6,154
with the clerk by the buyer on a form to be prescribed by the 6,155
registrar, which shall be prima-facie evidence of the amount for 6,156
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 6,158
title that the odometer reflects mileage in excess of the 6,159
designed mechanical limit of the odometer, the clerk shall enter 6,160
the phrase "exceeds mechanical limits" following the mileage 6,161
designation. If the transferor indicates on the certificate of 6,162
title that the odometer reading is not the actual mileage, the 6,163
clerk shall enter the phrase "nonactual: warning - odometer 6,165
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 6,167
the transferor, but is not liable for any errors or omissions of 6,168
the clerk or those of the clerk's deputies in the performance of 6,169
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 6,171
143
transferor shall swear to the true selling price and, except as 6,172
provided in this division, the true odometer reading of the motor 6,173
vehicle. The registrar may prescribe an affidavit in which the 6,174
seller and buyer provide information pertaining to the odometer 6,175
reading of the motor vehicle in addition to that required by this 6,176
section, as such information may be required by the United States 6,177
secretary of transportation by rule prescribed under authority of 6,178
subchapter IV of the "Motor Vehicle Information and Cost Savings 6,179
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 6,180
(2) Division (C)(1) of this section does not require the 6,183
giving of information concerning the odometer and odometer 6,184
reading of a motor vehicle when ownership of a motor vehicle is 6,185
being transferred as a result of a bequest, under the laws of 6,186
intestate succession, to a surviving spouse pursuant to section 6,187
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 6,188
connection with the creation of a security interest. 6,189
(D) When the transfer to the applicant was made in some 6,191
other state or in interstate commerce, the clerk, except as 6,192
provided in this section, shall refuse to issue any certificate 6,193
of title unless the tax imposed by or pursuant to Chapter 5741. 6,195
of the Revised Code has been paid as evidenced by a receipt 6,196
issued by the tax commissioner, or unless the applicant submits 6,197
with the application payment of the tax by cash, certified check, 6,198
draft, or money order payable to the clerk, who shall issue a 6,199
receipt prescribed by the registrar and agreed upon by the tax 6,200
commissioner, showing payment of the tax. For receiving and 6,201
disbursing such taxes paid to the clerk, the clerk may retain a 6,202
poundage fee of one per cent. When the vendor is not regularly 6,203
engaged in the business of selling motor vehicles, the vendor 6,204
shall not be required to purchase a vendor's license or make 6,205
reports concerning such sales.
(E) In the following cases, the clerk shall accept for 6,207
filing such application and shall issue a certificate of title 6,208
without requiring payment or evidence of payment of the tax: 6,209
144
(1) When the purchaser is this state or any of its 6,211
political subdivisions, a church, or an organization whose 6,212
purchases are exempted by section 5739.02 of the Revised Code; 6,213
(2) When the transaction in this state is not a retail 6,215
sale as defined by section 5739.01 of the Revised Code; 6,216
(3) When the purchase is outside this state or in 6,218
interstate commerce and the purpose of the purchaser is not to 6,219
use, store, or consume within the meaning of section 5741.01 of 6,220
the Revised Code; 6,221
(4) When the purchaser is the federal government; 6,223
(5) When the motor vehicle was purchased outside this 6,225
state for use outside this state; 6,226
(6) When the motor vehicle is purchased by a nonresident 6,228
of this state for immediate removal from this state, and will be 6,229
permanently titled and registered in another state, as provided 6,230
by division (B)(23) of section 5739.02 of the Revised Code, and 6,231
upon presentation of a copy of the affidavit provided by that 6,232
section, and a copy of the exemption certificate provided by 6,233
section 5739.03 of the Revised Code. 6,234
The clerk shall forward all payments of taxes, less 6,236
poundage fee, to the treasurer of state in a manner to be 6,237
prescribed by the tax commissioner and shall furnish such 6,238
information to the commissioner as the commissioner requires. 6,239
(F) An application, as prescribed by the registrar and 6,241
agreed to by the tax commissioner, shall be filled out and sworn 6,242
to by the buyer of a motor vehicle in a casual sale. The 6,243
application shall contain the following notice in bold lettering: 6,244
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 6,245
are required by law to state the true selling price. A false 6,246
statement is in violation of section 2921.13 of the Revised Code 6,248
and is punishable by six months imprisonment or a fine of up to 6,249
one thousand dollars, or both. All transfers are audited by the 6,250
department of taxation. The seller and buyer must provide any 6,251
information requested by the department of taxation. The buyer
145
may be assessed any additional tax found to be due." 6,252
(G) THE CLERK SHALL ACCEPT FOR FILING, PURSUANT TO CHAPTER 6,255
5739. OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 6,257
TITLE FOR A MANUFACTURED HOME OR MOBILE HOME WITHOUT REQUIRING 6,258
PAYMENT OF ANY TAX PURSUANT TO SECTION 5739.02, 5741.021, 6,259
5741.022, OR 5741.023 OF THE REVISED CODE, OR A RECEIPT ISSUED BY 6,261
THE COMMISSIONER SHOWING PAYMENT OF THE TAX. THE COMMISSIONER 6,262
SHALL ADMINISTER ANY TAX ON A MANUFACTURED OR MOBILE HOME 6,263
PURSUANT TO CHAPTERS 5739. AND 5741. OF THE REVISED CODE. 6,266
(H) ANY OWNER WHO ADDS A MANUFACTURED ROOM TO A 6,269
MANUFACTURED OR MOBILE HOME SHALL APPLY FOR A NEW CERTIFICATE OF 6,270
TITLE FOR THE HOME IN THE SAME MANNER AS AN APPLICATION FOR ANY 6,271
OTHER CERTIFICATE OF TITLE UNDER DIVISION (A) OF THIS SECTION. 6,272
AT THE TIME OF THE APPLICATION FOR A NEW TITLE, THE OWNER SHALL 6,273
SURRENDER THE CERTIFICATE OF TITLE FOR THE HOME AND THE 6,274
CERTIFICATE OF TITLE FOR THE ROOM, AND THE CLERK SHALL CANCEL THE 6,276
SEPARATE CERTIFICATES OF TITLE. THE CLERK SHALL NOTE ON THE NEW 6,277
CERTIFICATE OF TITLE THAT IT APPLIES TO BOTH THE HOME AND THE 6,278
ROOM. IF AT A LATER TIME AN OWNER REMOVES THE ROOM FROM THE 6,279
HOME, THAT OWNER SHALL APPLY TO THE CLERK FOR NEW, SEPARATE 6,280
CERTIFICATES OF TITLE FOR THE HOME AND ROOM AND SHALL SURRENDER 6,281
THE COMBINED CERTIFICATE OF TITLE FOR CANCELLATION. 6,282
Sec. 4505.08. (A) The clerk of the court of common pleas 6,291
shall issue certificates of title in duplicate. One copy shall 6,292
be retained and filed by the clerk in the clerk's office. The 6,294
clerk shall sign and affix the clerk's seal to the original 6,295
certificate of title and, if there are no liens on the motor 6,297
vehicle, shall deliver the certificate to the applicant or the 6,298
selling dealer. If there are one or more liens on the motor 6,300
vehicle, the certificate of title shall be delivered to the 6,301
holder of the first lien or the selling dealer, who shall deliver
the certificate of title to the holder of the first lien. 6,302
The registrar of motor vehicles shall prescribe a uniform 6,304
method of numbering certificates of title, and such numbering 6,305
146
shall be in such manner that the county of issuance is indicated. 6,306
The clerk shall assign numbers to certificates of title in the 6,307
manner prescribed by the registrar. The clerk shall file all 6,308
certificates of title according to regulations to be prescribed 6,309
by the registrar, and the clerk shall maintain in the clerk's 6,310
office indexes for the certificates of title. 6,312
The clerk need not retain on file any current certificates 6,315
of title, current duplicate certificates of title, current 6,316
memorandum certificates of title, or current salvage certificates 6,317
of title, or supporting evidence thereof covering any motor 6,318
vehicle or manufactured OR MOBILE home for a period longer than 6,319
seven years after the date of its filing; thereafter the same may 6,321
be destroyed. The clerk need not retain on file any inactive 6,323
records including certificates of title, duplicate certificates 6,324
of title, memorandum certificates of title, or supporting 6,325
evidence thereof covering any motor vehicle or EXCEPT A 6,326
manufactured OR MOBILE home for a period longer than five years 6,327
after the date of its filing, OR COVERING A MANUFACTURED OR 6,329
MOBILE HOME FOR A PERIOD LONGER THAN THIRTY YEARS AFTER THE DATE 6,330
OF ITS FILING; thereafter, the same may be destroyed. The clerk 6,332
shall retain the active index and all active records in the data 6,333
base of the computer in the clerk's office, and shall retain in 6,335
the data base a record and index of all inactive titles for ten 6,336
years. If the clerk provides a written copy of any information
contained in the data base, the copy shall be considered the 6,337
original for purposes of the clerk certifying the record of such 6,338
information for use in any legal proceeding. 6,339
(B)(1) If the clerk issues a certificate of title for a 6,341
motor vehicle that was last previously registered in another 6,342
state, the clerk shall record verbatim, where practicable, in the 6,344
space on the title described in division (B)(19) of section 6,345
4505.07 of the Revised Code, the words that appear as a notation 6,347
to the vehicle on the title issued by the previous state. These 6,348
notations may include, but are not limited to, words to the 6,349
147
effect that the vehicle was considered or was categorized by the 6,350
state in which it was last previously registered to be a law 6,351
enforcement vehicle, a taxicab, or was once in a flood. 6,352
(2) If the clerk, while issuing a certificate of title for 6,354
a motor vehicle that was last previously registered in another 6,355
state, receives information from the automated title processing 6,356
system indicating that a title to the vehicle previously was 6,357
issued by this state and that the previous title contained 6,358
notations that appeared in the space described in division 6,359
(B)(19) of section 4505.07 of the Revised Code, the clerk shall 6,360
enter the notations that appeared on the previous certificate of 6,361
title issued by this state on the new certificate of title in the 6,362
space described in division (B)(19) of section 4505.07 of the 6,363
Revised Code, irrespective of whether the notations appear on the 6,365
certificate of title issued by the state in which the vehicle was 6,366
last previously registered. 6,367
(3) If the clerk, while issuing a certificate of title for 6,369
a motor vehicle that was last previously registered in another 6,370
state, receives information from the automated title processing 6,371
system indicating that the vehicle was previously issued a title 6,372
by this state and that the previous title bore the notation 6,374
"REBUILT SALVAGE" as required by division (E) of section 4505.11
of the Revised Code, or the previous title to the vehicle issued 6,375
by this state was a salvage certificate of title, the clerk shall 6,376
cause the certificate of title the clerk issues to bear the 6,377
notation "REBUILT SALVAGE" in the location prescribed by the 6,379
registrar pursuant to that division. 6,380
(4) The clerk shall use reasonable care in recording or 6,382
entering onto titles the clerk issues any notation and 6,383
information the clerk is required by division (B) of this section 6,384
to record or enter and in causing the titles the clerk issues to 6,386
bear any notation required by that division, but the clerk is not 6,388
liable for any of the clerk's errors or omissions or those of the 6,390
clerk's deputies, or the automated title processing system, in 6,391
148
the performance of the duties imposed on the clerk by this 6,392
section.
(C) The clerk may issue a duplicate title, when duly 6,394
applied for, of any title that has been destroyed as herein 6,395
provided.
Sec. 4505.11. (A) Each owner of a motor vehicle and each 6,404
person mentioned as owner in the last certificate of title, when 6,405
the motor vehicle is dismantled, destroyed, or changed in such 6,406
manner that it loses its character as a motor vehicle, or changed 6,407
in such manner that it is not the motor vehicle described in the 6,408
certificate of title, shall surrender the certificate of title to 6,410
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 6,412
holders of any liens noted thereon, shall enter a cancellation 6,413
upon the clerk's records and shall notify the registrar of motor 6,414
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 6,416
manner prescribed by this section, the clerk and the registrar of 6,418
motor vehicles may cancel and destroy all certificates and all 6,419
memorandum certificates in that chain of title. 6,420
(B) Where an Ohio certificate of title or salvage 6,422
certificate of title to a motor vehicle is assigned to a salvage 6,423
dealer, the dealer is not required to obtain an Ohio certificate 6,425
of title or a salvage certificate of title to the motor vehicle 6,426
in the dealer's own name if the dealer dismantles or destroys the 6,427
motor vehicle, indicates the number of the dealer's motor vehicle 6,428
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 6,430
the face of the certificate of title or salvage certificate of 6,431
title, and surrenders the certificate of title or salvage 6,432
certificate of title to the clerk of the court of common pleas as 6,433
provided in division (A) of this section. If the salvage dealer 6,434
retains the motor vehicle for resale, the dealer shall make 6,435
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 6,436
149
of this section. 6,437
(C)(1) When an insurance company declares it economically 6,439
impractical to repair such a motor vehicle and has paid an agreed 6,440
price for the purchase of the motor vehicle to any insured or 6,441
claimant owner, the insurance company shall receive the 6,442
certificate of title and the motor vehicle and, except as 6,443
provided in division (C)(2) of this section, proceed as follows. 6,444
Within thirty days the insurance company shall deliver the 6,445
certificate of title to the clerk of the court of common pleas 6,446
and shall make application for a salvage certificate of title. 6,447
The clerk shall issue the salvage certificate of title on a form, 6,448
prescribed by the registrar, that shall be easily distinguishable 6,450
from the original certificate of title and shall bear the same 6,451
number and information as the original certificate of title. The 6,452
salvage certificate of title shall be assigned by the insurance 6,453
company to a salvage dealer or any other person for use as 6,454
evidence of ownership upon the sale or other disposition of the 6,455
motor vehicle, and the salvage certificate of title shall be 6,456
transferrable to any other person. The clerk shall charge a fee 6,457
of four dollars for the cost of processing each salvage 6,458
certificate of title. 6,459
(2) If an insurance company considers a motor vehicle as 6,461
described in division (C)(1) of this section to be impossible to 6,462
restore for highway operation, the insurance company may assign 6,463
the certificate of title to the motor vehicle to a salvage dealer 6,464
or scrap metal processing facility and send the assigned 6,465
certificate of title to the clerk of the court of common pleas of 6,466
the county in which the salvage dealer or scrap metal processing 6,467
facility is located. The insurance company shall mark the face 6,468
of the certificate of title "FOR DESTRUCTION" and shall deliver a 6,469
photocopy of the certificate of title to the salvage dealer or 6,470
scrap metal processing facility for its records. 6,471
(3) If an insurance company declares it economically 6,473
impractical to repair a motor vehicle, agrees to pay to the 6,474
150
insured or claimant owner an amount in settlement of a claim 6,475
against a policy of motor vehicle insurance covering the motor 6,476
vehicle, and agrees to permit the insured or claimant owner to 6,477
retain possession of the motor vehicle, the insurance company 6,478
shall not pay the insured or claimant owner any amount in 6,479
settlement of the insurance claim until the owner obtains a 6,480
salvage certificate of title to the vehicle and furnishes a copy 6,481
of the salvage certificate of title to the insurance company. 6,482
(D) When a self-insured organization, rental or leasing 6,484
company, or secured creditor becomes the owner of a motor vehicle 6,485
that is burned, damaged, or dismantled and is determined to be 6,486
economically impractical to repair, the self-insured 6,487
organization, rental or leasing company, or secured creditor 6,488
shall do one of the following: 6,489
(1) Mark the face of the certificate of title to the motor 6,491
vehicle "FOR DESTRUCTION" and surrender the certificate of title 6,492
to the clerk of the court of common pleas for cancellation as 6,493
described in division (A) of this section. The self-insured 6,494
organization, rental or leasing company, or secured creditor 6,495
thereupon shall deliver the motor vehicle, together with a 6,496
photocopy of the certificate of title, to a salvage dealer or 6,497
scrap metal processing facility and shall cause the motor vehicle 6,498
to be dismantled, flattened, crushed, or destroyed. 6,499
(2) Obtain a salvage certificate of title to the motor 6,501
vehicle in the name of the self-insured organization, rental or 6,502
leasing company, or secured creditor, as provided in division 6,503
(C)(1) of this section, and then sell or otherwise dispose of the 6,504
motor vehicle. If the motor vehicle is sold, the self-insured 6,505
organization, rental or leasing company, or secured creditor 6,506
shall obtain a salvage certificate of title to the motor vehicle 6,507
in the name of the purchaser from the clerk of the court of 6,508
common pleas of the county in which the purchaser resides. 6,509
(E) If a motor vehicle titled with a salvage certificate 6,511
of title is restored for operation upon the highways, application 6,512
151
shall be made to the clerk of the court of common pleas for a 6,513
certificate of title. Upon inspection by the state highway 6,514
patrol, which shall include establishing proof of ownership and 6,515
an inspection of the motor number and vehicle identification 6,516
number of the motor vehicle and of documentation or receipts for 6,517
the materials used in restoration by the owner of the motor 6,518
vehicle being inspected, which documentation or receipts shall be 6,519
presented at the time of inspection, the clerk, upon surrender of 6,520
the salvage certificate of title, shall issue a certificate of 6,521
title for a fee prescribed by the registrar. The certificate of 6,522
title shall be in the same form as the original certificate of 6,523
title, shall bear the same number as the salvage certificate of 6,524
title and the original certificate of title, and shall bear the 6,525
words "REBUILT SALVAGE" in black boldface letters on its face. 6,526
Every subsequent certificate of title, memorandum certificate of 6,527
title, or duplicate certificate of title issued for the motor 6,529
vehicle also shall bear the words "REBUILT SALVAGE" in black 6,531
boldface letters on its face. The exact location on the face of 6,532
the certificate of title of the words "REBUILT SALVAGE" shall be 6,533
determined by the registrar, who shall develop an automated 6,534
procedure within the automated title processing system to comply 6,535
with this division. The clerk shall use reasonable care in 6,536
performing the duties imposed on the clerk by this division in 6,537
issuing a certificate of title pursuant to this division, but the 6,539
clerk is not liable for any of the clerk's errors or omissions or 6,540
those of the clerk's deputies, or the automated title processing 6,542
system in the performance of those duties. A fee of forty 6,543
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 6,544
and thereafter shall be assessed by the state highway patrol for 6,546
each inspection made pursuant to this division and shall be 6,547
deposited into the state highway safety fund established by 6,548
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 6,550
state a motor vehicle, title to which is evidenced by a salvage 6,551
152
certificate of title, except to deliver the motor vehicle 6,552
pursuant to an appointment for an inspection under this section. 6,553
(G) No motor vehicle the certificate of title to which has 6,555
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 6,556
court of common pleas shall be used for anything except parts and 6,557
scrap metal. 6,558
(H)(1) EXCEPT AS OTHERWISE PROVIDED IN THIS DIVISION, AN 6,561
OWNER OF A MANUFACTURED OR MOBILE HOME THAT WILL BE TAXED AS REAL 6,562
PROPERTY PURSUANT TO DIVISION (B) OF SECTION 4503.06 OF THE 6,564
REVISED CODE, SHALL SURRENDER THE CERTIFICATE OF TITLE TO THE 6,566
CLERK OF COURT OF COMMON PLEAS THAT ISSUED IT AS PROVIDED IN 6,567
DIVISION (A) OF THIS SECTION. AN OWNER WHOSE HOME QUALIFIES FOR 6,569
REAL PROPERTY TAXATION UNDER DIVISION (B)(1) OF SECTION 4503.06 6,571
OF THE REVISED CODE SHALL SURRENDER THE CERTIFICATE WITHIN 6,573
FIFTEEN DAYS AFTER THE HOME MEETS THE CONDITIONS SPECIFIED IN 6,574
THAT DIVISION.
(2) IF THE CERTIFICATE OF TITLE FOR A MANUFACTURED OR 6,576
MOBILE HOME THAT IS TO BE TAXED AS REAL PROPERTY IS HELD BY A 6,577
LIENHOLDER, THE LIENHOLDER SHALL, PURSUANT TO DIVISION (A) OF 6,579
THIS SECTION, SURRENDER THE CERTIFICATE OF TITLE TO THE CLERK OF 6,580
THE COURT OF COMMON PLEAS THAT ISSUED IT. THE LIENHOLDER SHALL 6,581
SURRENDER THE CERTIFICATE WITHIN THIRTY DAYS AFTER BOTH OF THE 6,582
FOLLOWING HAVE OCCURRED: 6,583
(a) THE HOMEOWNER HAS PROVIDED WRITTEN NOTICE TO THE 6,586
LIENHOLDER REQUESTING THAT THE CERTIFICATE OF TITLE BE
SURRENDERED TO THE CLERK OF COURT OF COMMON PLEAS THAT ISSUED IT; 6,588
(b) THE HOMEOWNER HAS EITHER PAID THE LIENHOLDER THE 6,591
REMAINING BALANCE OWED TO THE LIENHOLDER, OR, WITH THE
LIENHOLDER'S CONSENT, EXECUTED AND DELIVERED TO THE LIENHOLDER A 6,593
MORTGAGE ON THE HOME AND LAND ON WHICH THE HOME IS SITED IN THE 6,594
AMOUNT OF THE REMAINING BALANCE OWED TO THE LIENHOLDER. 6,595
(3) UPON THE SURRENDER OF A CERTIFICATE OF TITLE, THE 6,597
CLERK OF THE COURT SHALL CANCEL IT AS PROVIDED IN DIVISION (A) OF 6,599
THIS SECTION.
153
Sec. 4505.20. (A) Notwithstanding division (B) of section 6,606
4505.18 or any other provision of Chapter 4505. or 4517. of the 6,607
Revised Code, a secured party may designate any dealer to 6,608
display, display for sale, or sell a manufactured OR MOBILE home 6,609
if the manufactured home has come into the possession of that 6,610
secured party by a default in the terms of a security instrument 6,611
and the certificate of title remains in the name and possession 6,612
of the secured party. 6,613
(B) Notwithstanding division (B) of section 4505.18 or any 6,615
other provision of Chapter 4505. or 4517. of the Revised Code, 6,616
the owner of a recreational vehicle or a secured party of a 6,617
recreational vehicle who has come into possession of the vehicle 6,618
by a default in the terms of a security instrument, may designate 6,619
any dealer to display, display for sale, or sell the vehicle 6,620
while the certificate of title remains in the possession of the 6,621
owner or secured party. No dealer may display or offer for sale 6,622
more than five recreational vehicles at any time under this 6,623
division. No dealer may display or offer for sale a recreational 6,624
vehicle under this division unless the dealer maintains insurance 6,625
or the bond of a surety company authorized to transact business 6,626
within this state in an amount sufficient to satisfy the fair 6,627
market value of the vehicle. 6,628
(C) The registrar of motor vehicles may adopt rules in 6,630
accordance with Chapter 119. of the Revised Code prescribing the 6,631
maximum number of manufactured OR MOBILE homes that have come 6,632
into the possession of a secured party by a default in the terms 6,633
of a security instrument that any dealer may display or offer for 6,634
sale at any time. The registrar may adopt other reasonable rules 6,635
regarding the resale of such manufactured homes, MOBILE HOMES, 6,637
and recreational vehicles that he THE REGISTRAR considers 6,638
necessary.
(D) The secured party or owner shall provide the dealer 6,640
with written authorization to display, display for sale, or sell 6,642
the manufactured home, MOBILE HOME, or recreational vehicle. The 6,643
154
dealer shall show and explain the written authorization to any 6,644
prospective purchaser. The written authorization shall contain 6,645
the vehicle identification number, make, model, year of 6,646
manufacture, and physical description of the manufactured home, 6,647
MOBILE HOME, or recreational vehicle that is provided to the 6,649
dealer.
(E) As used in this section, "dealer" means a new motor 6,651
vehicle dealer that is licensed under Chapter 4517. of the 6,654
Revised Code.
Sec. 4511.701. No person shall occupy any travel trailer 6,663
or nonself-propelled manufactured OR MOBILE home while it is 6,665
being used as a conveyance upon a street or highway. 6,666
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 6,675
the Revised Code: 6,676
(A) "Persons" includes individuals, firms, partnerships, 6,678
associations, joint stock companies, corporations, and any 6,679
combinations of individuals. 6,680
(B) "Motor vehicle" means motor vehicle as defined in 6,682
section 4501.01 of the Revised Code. 6,683
(C) "New motor vehicle" means a motor vehicle, the legal 6,685
title to which has never been transferred by a manufacturer, 6,686
remanufacturer, distributor, or dealer to an ultimate purchaser. 6,687
(D) "Ultimate purchaser" means, with respect to any new 6,689
motor vehicle, the first person, other than a dealer purchasing 6,690
in the capacity of a dealer, who in good faith purchases such new 6,692
motor vehicle for purposes other than resale. 6,693
(E) "Business" includes any activities engaged in by any 6,695
person for the object of gain, benefit, or advantage either 6,696
direct or indirect. 6,697
(F) "Engaging in business" means commencing, conducting, 6,699
or continuing in business, or liquidating a business when the 6,700
liquidator thereof holds self out to be conducting such business; 6,703
making a casual sale or otherwise making transfers in the 6,704
ordinary course of business when the transfers are made in
155
connection with the disposition of all or substantially all of 6,705
the transferor's assets is not engaging in business. 6,706
(G) "Retail sale" or "sale at retail" means the act or 6,708
attempted act of selling, bartering, exchanging, or otherwise 6,709
disposing of a motor vehicle to an ultimate purchaser for use as 6,710
a consumer. 6,711
(H) "Retail installment contract" includes any contract in 6,713
the form of a note, chattel mortgage, conditional sales contract, 6,714
lease, agreement, or other instrument payable in one or more 6,715
installments over a period of time and arising out of the retail 6,716
sale of a motor vehicle. 6,717
(I) "Farm machinery" means all machines and tools used in 6,719
the production, harvesting, and care of farm products. 6,720
(J) "Dealer" or "motor vehicle dealer" means any new motor 6,722
vehicle dealer, any motor vehicle leasing dealer, and any used 6,723
motor vehicle dealer. 6,724
(K) "New motor vehicle dealer" means any person engaged in 6,726
the business of selling at retail, displaying, offering for sale, 6,727
or dealing in new motor vehicles pursuant to a contract or 6,728
agreement entered into with the manufacturer, remanufacturer, or 6,729
distributor of the motor vehicles. 6,730
(L) "Used motor vehicle dealer" means any person engaged 6,732
in the business of selling, displaying, offering for sale, or 6,733
dealing in used motor vehicles, at retail or wholesale, but does 6,734
not mean any new motor vehicle dealer selling, displaying, 6,735
offering for sale, or dealing in used motor vehicles incidentally 6,736
to engaging in the business of selling, displaying, offering for 6,737
sale, or dealing in new motor vehicles, any person engaged in the 6,738
business of dismantling, salvaging, or rebuilding motor vehicles 6,739
by means of using used parts, or any public officer performing 6,740
official duties. 6,741
(M) "Motor vehicle leasing dealer" means any person 6,743
engaged in the business of regularly making available, offering 6,744
to make available, or arranging for another person to use a motor 6,745
156
vehicle pursuant to a bailment, lease, or other contractual 6,746
arrangement under which a charge is made for its use at a 6,747
periodic rate for a term of thirty days or more, and title to the 6,748
motor vehicle is in a person other than the user, but does not 6,749
mean a manufacturer or its affiliate leasing to its employees or 6,750
to dealers. 6,751
(N) "Salesperson" means any person employed by a dealer or 6,753
manufactured home broker to sell, display, and offer for sale, or 6,754
deal in motor vehicles for a commission, compensation, or other 6,756
valuable consideration, but does not mean any public officer 6,757
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 6,759
a person other than a new motor vehicle dealer, used motor 6,760
vehicle dealer, motor vehicle salvage dealer, as defined in 6,761
division (A) of section 4738.01 of the Revised Code, salesperson, 6,762
motor vehicle auction owner, manufacturer, or distributor acting 6,763
in the capacity of a dealer, salesperson, auction owner, 6,764
manufacturer, or distributor, to a person who purchases the motor 6,765
vehicle for use as a consumer. 6,766
(P) "Motor vehicle show" means a display of current models 6,768
of motor vehicles whereby the primary purpose is the exhibition 6,769
of competitive makes and models in order to provide the general 6,770
public the opportunity to review and inspect various makes and 6,771
models of motor vehicles at a single location. 6,772
(Q) "Motor vehicle auction owner" means any person who is 6,774
engaged wholly or in part in the business of auctioning motor 6,775
vehicles. 6,776
(R) "Manufacturer" means a person who manufactures, 6,778
assembles, or imports motor vehicles, including motor homes, but 6,779
does not mean a person who only assembles or installs a body, 6,780
special equipment unit, finishing trim, or accessories on a motor 6,781
vehicle chassis supplied by a manufacturer or distributor. 6,782
(S) "Tent-type fold out camping trailer" means any vehicle 6,784
intended to be used, when stationary, as a temporary shelter with 6,785
157
living and sleeping facilities, and which is subject to the 6,786
following properties and limitations: 6,787
(1) A minimum of twenty-five per cent of the fold out 6,789
portion of the top and sidewalls combined must be constructed of 6,790
canvas, vinyl, or other fabric, and form an integral part of the 6,791
shelter. 6,792
(2) When folded, the unit must not exceed: 6,794
(a) Fifteen feet in length, exclusive of bumper and 6,796
tongue; 6,797
(b) Sixty inches in height from the point of contact with 6,799
the ground; 6,800
(c) Eight feet in width; 6,802
(d) One ton gross weight at time of sale. 6,804
(T) "Distributor" means any person authorized by a motor 6,806
vehicle manufacturer to distribute new motor vehicles to licensed 6,807
new motor vehicle dealers, but does not mean a person who only 6,808
assembles or installs a body, special equipment unit, finishing 6,809
trim, or accessories on a motor vehicle chassis supplied by a 6,810
manufacturer or distributor. 6,811
(U) "Flea market" means a market place, other than a 6,813
dealer's location licensed under this chapter, where a space or 6,814
location is provided for a fee or compensation to a seller to 6,815
exhibit and offer for sale or trade, motor vehicles to the 6,816
general public. 6,817
(V) "Franchise" means any written agreement, contract, or 6,819
understanding between any motor vehicle manufacturer or 6,820
remanufacturer engaged in commerce and any motor vehicle dealer, 6,821
which purports to fix the legal rights and liabilities of the 6,822
parties to such agreement, contract, or understanding. 6,823
(W) "Franchisee" means a person who receives new motor 6,825
vehicles from the franchisor under a franchise agreement and who 6,826
offers, sells, and provides service for such new motor vehicles 6,827
to the general public. 6,828
(X) "Franchisor" means a new motor vehicle manufacturer, 6,830
158
remanufacturer, or distributor who supplies new motor vehicles 6,831
under a franchise agreement to a franchisee. 6,832
(Y) "Dealer organization" means a state or local trade 6,834
association the membership of which is comprised predominantly of 6,835
new motor vehicle dealers. 6,836
(Z) "Factory representative" means a representative 6,838
employed by a manufacturer, remanufacturer, or by a factory 6,839
branch primarily for the purpose of promoting the sale of its 6,840
motor vehicles, parts, or accessories to dealers or for 6,841
supervising or contacting its dealers or prospective dealers. 6,842
(AA) "Administrative or executive management" means those 6,844
individuals who are not subject to federal wage and hour laws. 6,845
(BB) "Good faith" means honesty in the conduct or 6,847
transaction concerned and the observance of reasonable commercial 6,848
standards of fair dealing in the trade as is defined in division 6,849
(S) of section 1301.01 of the Revised Code, including, but not 6,850
limited to, the duty to act in a fair and equitable manner so as 6,851
to guarantee freedom from coercion, intimidation, or threats of 6,852
coercion or intimidation; provided however, that recommendation, 6,853
endorsement, exposition, persuasion, urging, or argument shall 6,854
not be considered to constitute a lack of good faith. 6,855
(CC) "Coerce" means to compel or attempt to compel by 6,857
failing to act in good faith or by threat of economic harm, 6,858
breach of contract, or other adverse consequences. Coerce does 6,859
not mean to argue, urge, recommend, or persuade. 6,860
(DD) "Relevant market area" means any area within a radius 6,862
of ten miles from the site of a potential new dealership, except 6,863
that for manufactured home or recreational vehicle dealerships 6,864
the radius shall be twenty-five miles. 6,865
(EE) "Wholesale" or "at wholesale" means the act or 6,867
attempted act of selling, bartering, exchanging, or otherwise 6,868
disposing of a motor vehicle to a transferee for the purpose of 6,869
resale and not for ultimate consumption by that transferee. 6,870
(FF) "Motor vehicle wholesaler" means any person licensed 6,872
159
as a dealer under the laws of another state and engaged in the 6,874
business of selling, displaying, or offering for sale used motor 6,875
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 6,876
(GG) "Remanufacturer" means a person who assembles or 6,878
installs passenger seating, walls, a roof elevation, or a body 6,879
extension on a conversion van with the motor vehicle chassis 6,880
supplied by a manufacturer or distributor, or a person who 6,882
modifies a truck chassis supplied by a manufacturer or 6,883
distributor for use as a public safety or public service vehicle 6,884
but does not mean either of the following:
(1) A person who assembles or installs passenger seating, 6,886
walls, a roof elevation, or a body extension on a manufactured 6,887
home as defined in division (C)(4) OF SECTION 3781.06 OF THE 6,888
REVISED CODE, A MOBILE HOME AS DEFINED IN DIVISION (O) and 6,889
referred to in division (B) of section 4501.01 of the Revised 6,890
Code, or a recreational vehicle as defined in division (Q) and 6,891
referred to in division (B) of section 4501.01 of the Revised 6,892
Code;
(2) A person who assembles or installs special equipment 6,894
or accessories for handicapped persons, as defined in section 6,895
4503.44 of the Revised Code, upon a motor vehicle chassis 6,896
supplied by a manufacturer or distributor. 6,897
For purposes of division (GG) of this section, "public 6,899
safety vehicle or public service vehicle" means a fire truck, 6,900
ambulance, school bus, street sweeper, garbage packing truck, or 6,901
cement mixer.
(HH) "Operating as a new motor vehicle dealership" means 6,903
engaging in activities such as displaying, offering for sale, and 6,904
selling new motor vehicles at retail, operating a service 6,905
facility to perform repairs and maintenance on motor vehicles, 6,906
offering for sale and selling motor vehicle parts at retail, and 6,907
conducting all other acts that are usual and customary to the 6,908
operation of a new motor vehicle dealership. For purposes of 6,909
160
this chapter only, possession of either a valid new motor vehicle 6,910
dealer franchise agreement or a new motor vehicle dealers 6,911
license, or both of these items, is not evidence that a person is 6,912
operating as a new motor vehicle dealership. 6,913
(II) "Manufactured home broker" means any person acting as 6,915
a selling agent on behalf of an owner of a manufactured home that 6,916
is subject to taxation under section 4503.06 of the Revised Code. 6,917
Sec. 4517.03. (A) A place of business that is used for 6,926
selling, displaying, offering for sale, or dealing in motor 6,927
vehicles shall be considered as used exclusively for those 6,928
purposes even though snowmobiles, all purpose vehicles, or farm 6,929
machinery is sold or displayed there, or if repair, accessory, 6,930
gasoline and oil, storage, parts, service, or paint departments 6,932
are maintained there, or such products or services are provided 6,933
there, if the departments are operated or the products or 6,935
services are provided for the business of selling, displaying, 6,936
offering for sale, or dealing in motor vehicles. Places of 6,937
business or departments in a place of business used to dismantle, 6,938
salvage, or rebuild motor vehicles by means of using used parts, 6,939
are not considered as being maintained for the purpose of 6,940
assisting or furthering the selling, displaying, offering for 6,941
sale, or dealing in motor vehicles. 6,942
(B) No new motor vehicle dealer shall sell, display, offer 6,944
for sale, or deal in motor vehicles at any place except an 6,945
established place of business that is used exclusively for the 6,946
purpose of selling, displaying, offering for sale, or dealing in 6,947
motor vehicles and has. THE PLACE OF BUSINESS SHALL HAVE space, 6,949
under roof, for the display of at least one new motor vehicle and 6,950
facilities and space therewith for the inspection, servicing, and 6,951
repair of at least one motor vehicle; except that a new motor 6,952
vehicle dealer selling manufactured OR MOBILE homes is exempt 6,953
from the requirement that his A place of business have space, 6,955
under roof, for the display of at least one new motor vehicle and 6,956
facilities and space therewith for the inspection, servicing, and 6,957
161
repair of at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 6,959
shall be construed as prohibiting the sale of a manufactured OR 6,960
MOBILE home located in a manufactured home park by a licensed 6,962
motor vehicle dealer who is the owner of the manufactured home 6,963
park.
(C) No used motor vehicle dealer shall sell, display, 6,965
offer for sale, or deal in motor vehicles at any place except an 6,966
established place of business that is used exclusively for the 6,967
purpose of selling, displaying, offering for sale, or dealing in 6,968
motor vehicles. 6,969
(D) No motor vehicle leasing dealer shall make a motor 6,971
vehicle available for use by another, in the manner described in 6,972
division (M) of section 4517.01 of the Revised Code, at any place 6,973
except an established place of business that is used for leasing 6,974
motor vehicles; except that a motor vehicle leasing dealer who is 6,975
also a new motor vehicle dealer or used motor vehicle dealer may 6,976
lease motor vehicles at the same place of business at which the 6,977
dealer sells, offers for sale, or deals in new or used motor 6,978
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 6,980
renting dealer as defined in section 4549.65 of the Revised Code 6,981
shall sell a motor vehicle within ninety days after a certificate 6,982
of title to the motor vehicle is issued to the dealer, except 6,983
when a salvage certificate of title is issued to replace the 6,984
original certificate of title. 6,985
(F) No distributor shall distribute new motor vehicles to 6,987
new motor vehicle dealers at any place except an established 6,988
place of business that is used exclusively for the purpose of 6,989
distributing new motor vehicles to new motor vehicle dealers; 6,990
except that a distributor who is also a new motor vehicle dealer 6,991
may distribute new motor vehicles at the same place of business 6,992
at which the distributor sells, displays, offers for sale, or 6,993
deals in new motor vehicles. 6,995
162
(G) No person, firm, or corporation that sells, displays, 6,997
or offers for sale tent-type fold out camping trailers is subject 6,998
to the requirement that the person's, firm's, or corporation's 6,999
place of business be used exclusively for the purpose of selling, 7,001
displaying, offering for sale, or dealing in motor vehicles. No 7,002
person, firm, or corporation that sells, displays, or offers for 7,003
sale tent-type fold-out camping trailers, trailers, or 7,004
semitrailers is subject to the requirement that the person's, 7,005
firm's, or corporation's place of business have space, under 7,006
roof, for the display of at least one new motor vehicle and 7,007
facilities and space therewith for the inspection, servicing, and 7,008
repair of at least one motor vehicle.
(H) No manufactured OR MOBILE home broker shall engage in 7,010
the business of brokering manufactured homes at any place except 7,012
an established place of business that is used exclusively for the 7,013
purpose of brokering manufactured homes.
(I) Nothing in this section shall be construed to prohibit 7,015
persons licensed under this chapter from making sales calls. 7,016
Sec. 4517.30. The motor vehicle dealers board shall 7,025
consist of eleven members. The registrar of motor vehicles or 7,026
his THE REGISTRAR'S designee shall be a member of the board, and 7,027
the other ten members shall be appointed by the governor with the 7,029
advice and consent of the senate. Not more than five of the ten 7,030
members other than the registrar shall be of any one political 7,031
party, and of the ten: 7,032
(A) Three shall represent the public and shall not have 7,034
engaged in the business of selling motor vehicles at retail in 7,035
this state; 7,036
(B) Five shall have been engaged in the business of 7,038
selling motor vehicles at retail in this state for at least five 7,039
years and have been engaged in such business within two years 7,040
prior to the date of their appointment. Of these five: 7,041
(1) Three shall have been engaged in the sale of new motor 7,043
vehicles; 7,044
163
(2) One shall have been engaged in the business of selling 7,046
manufactured homes, MOBILE HOMES, or recreational vehicles at 7,047
retail; 7,048
(3) One shall have been engaged in the sale of used motor 7,050
vehicles. 7,051
(C) Two shall have been engaged in the leasing of motor 7,053
vehicles. 7,054
Terms of office of the ten members appointed by the 7,056
governor shall be for three years, commencing on the fifth day of 7,057
October and ending on the fourth day of October. Each member 7,058
shall hold office from the date of his THE MEMBER'S appointment 7,059
until the end of the term for which he THE MEMBER was appointed. 7,061
Any member appointed to fill a vacancy occurring prior to the 7,063
expiration of the term for which his THE MEMBER'S predecessor was 7,064
appointed shall hold office for the remainder of such term. Any 7,066
appointed member shall continue in office subsequent to the 7,067
expiration date of his THE MEMBER'S term until his A successor 7,069
takes office, or until a period of sixty days has elapsed, 7,070
whichever occurs first. Annually the board shall organize by 7,071
selecting from its members a president. Each appointed member of 7,072
the board shall receive an amount fixed in accordance with 7,073
division (J) of section 124.15 of the Revised Code, and shall be 7,074
reimbursed for the actual and necessary expenses incurred in the 7,075
discharge of his THE MEMBER'S official duties. 7,076
Sec. 4703.18. (A) No person shall enter upon the practice 7,085
of architecture or hold himself or herself forth as an architect 7,086
or registered architect, unless the person has complied with 7,087
sections 4703.01 to 4703.19 of the Revised Code and is the holder 7,089
of a certificate of qualification to practice architecture issued 7,090
or renewed and registered under those sections. 7,091
(B) Sections 4703.01 to 4703.19 of the Revised Code do not 7,093
prevent persons other than architects from filing applications 7,094
for building permits or obtaining those permits. 7,095
(C) Sections 4703.01 to 4703.19 of the Revised Code do not 7,098
164
prevent persons other than architects from preparing plans, 7,099
drawings, specifications, or data, filing applications for 7,100
building permits, or obtaining those permits for buildings or
structures subject to the requirements of section 3781.181 of the 7,101
Revised Code, exempted from the requirements of sections 3781.06 7,102
to 3781.18 and 3791.04 of the Revised Code, or erected as 7,103
industrialized one-, two-, or three-family units or structures 7,105
within the meaning of the term "industrialized unit" as provided 7,106
in section 3781.10 3781.06 of the Revised Code.
(D) Sections 4703.01 to 4703.19 of the Revised Code do not 7,108
prevent persons other than architects from preparing drawings or 7,110
data, from filing applications for building permits, or from 7,111
obtaining those permits for the installation of replacement 7,112
equipment or systems that are similar in type or capacity to the 7,113
equipment or systems being replaced, and for any improvement, 7,114
alteration, repair, painting, decorating, or other modification 7,115
of any buildings or structures subject to sections 3781.06 to
3781.18 and 3791.04 of the Revised Code where the building 7,116
official determines that no plans or specifications are required 7,118
for approval.
(E) Sections 4703.01 to 4703.19 of the Revised Code do not 7,120
exclude a registered professional engineer from architectural 7,121
practice that may be incident to the practice of his or her 7,122
engineering profession or exclude a registered architect from 7,124
engineering practice that may be incident to the practice of 7,125
architecture.
(F) Sections 4703.01 to 4703.19 of the Revised Code do not 7,127
prevent a firm, partnership, association, limited liability 7,128
company, or corporation of architects registered under those 7,129
sections from providing architectural services and do not prevent 7,130
an individual registered as a landscape architect under sections 7,131
4703.30 to 4703.49 of the Revised Code or as a professional 7,132
engineer under sections Chapter 4733. of the Revised Code from 7,134
being a member of a firm, partnership, association, limited
165
liability company, or corporation of that type, but a member of 7,135
that type shall not engage in the practice of architecture or 7,136
hold himself or herself forth as an architect contrary to 7,137
sections 4703.01 to 4703.19 of the Revised Code and shall not 7,138
practice a profession in which the person is not licensed. 7,139
(G) A firm, partnership, association, limited liability 7,141
company, or corporation may provide architectural services in 7,142
this state as long as the services are provided only through 7,143
natural persons registered to provide those services in this 7,144
state, subject to the exemptions in section 4703.17 of the 7,145
Revised Code and subject otherwise to the requirements of 7,146
sections 4703.01 to 4703.19 of the Revised Code. 7,147
(H) No firm, partnership, association, limited liability 7,149
company, or corporation, except a corporation that was granted a 7,150
charter prior to August 7, 1943, to engage in providing 7,151
architectural services or that was otherwise lawfully providing 7,152
architectural services prior to November 15, 1982, shall provide 7,153
architectural services, hold itself out to the public as 7,154
providing architectural services, or use a name including the 7,155
word "architect" or any modification or derivation of the word, 7,156
unless the firm, partnership, association, limited liability 7,157
company, or corporation files all information required to be 7,158
filed under this section with the state board of examiners of 7,159
architects and otherwise complies with all requirements of 7,160
sections 4703.01 to 4703.19 of the Revised Code. A nonprofit 7,161
membership corporation may use a name including the word 7,162
"architect" or any modification or derivation of the word without 7,163
complying with this section. 7,164
(I) A corporation may be organized under Chapter 1701. of 7,166
the Revised Code, a professional association may be organized 7,167
under Chapter 1785. of the Revised Code, or a limited liability 7,168
company may be formed under Chapter 1705. of the Revised Code for 7,169
the purpose of providing professional engineering, surveying, 7,170
architectural, or landscape architectural services, or any 7,171
166
combination of those services. A corporation organized under 7,172
Chapter 1701. of the Revised Code for the purpose of providing 7,173
those services also may be organized for any other purpose in 7,174
accordance with that chapter. 7,175
(J) No firm, partnership, association, limited liability 7,177
company, or corporation shall provide or offer to provide 7,178
architectural services in this state unless more than fifty per 7,179
cent of the partners, members, or shareholders, more than fifty 7,180
per cent of the directors in the case of a corporation or 7,181
professional association, and more than fifty per cent of the 7,182
managers in the case of a limited liability company the 7,183
management of which is not reserved to its members, are 7,184
professional engineers, surveyors, architects, or landscape 7,185
architects or a combination of those professions, who are 7,186
registered in this state and who own more than fifty per cent of 7,187
the interests in the firm, partnership, association, limited 7,188
liability company, or corporation; unless the requirements of 7,189
this division and of section 1785.02 of the Revised Code are 7,190
satisfied with respect to any professional association organized 7,191
under Chapter 1785. of the Revised Code; or unless the 7,192
requirements of this division and of Chapter 1705. of the Revised 7,193
Code are satisfied with respect to a limited liability company 7,194
formed under that chapter. 7,195
(K) Each firm, partnership, association, limited liability 7,197
company, or corporation through which architectural services are 7,198
offered or provided in this state shall designate one or more 7,199
partners, managers, members, officers, or directors as being in 7,200
responsible charge of the professional architectural activities 7,201
and decisions, and those designated persons shall be registered 7,202
in this state. In the case of a corporation holding a 7,203
certificate of authorization provided for in division (L) of this 7,204
section, at least one of the persons so designated shall be a 7,205
director of the corporation. Each firm, partnership, 7,206
association, limited liability company, or corporation of that 7,207
167
type shall annually file with the state board of examiners of 7,208
architects the name and address of each partner, manager, 7,209
officer, director, member, or shareholder, and each firm, 7,210
partnership, association, limited liability company, or 7,211
corporation of that type shall annually file with the board the 7,212
name and address of all persons designated as being in 7,213
responsible charge of the professional architectural activities 7,214
and decisions and any other information the board may require. 7,215
If there is a change in any such person in the interval between 7,216
filings, the change shall be filed with the board in the manner 7,217
and within the time that the board determines. 7,218
(L) No corporation organized under Chapter 1701. of the 7,220
Revised Code shall engage in providing architectural services in 7,221
this state without obtaining a certificate of authorization from 7,222
the state board of examiners of architects. A corporation 7,223
desiring a certificate of authorization shall file with the board 7,224
a copy of its articles of incorporation and a listing on the form 7,225
that the board directs of the names and addresses of all 7,226
officers, directors, and shareholders of the corporation, the 7,227
names and addresses of any individuals providing professional 7,228
services on behalf of the corporation who are registered to 7,229
practice architecture in this state, and any other information 7,230
the board requires. If all requirements of sections 4703.01 to 7,231
4703.19 of the Revised Code are met, the board may issue a 7,232
certificate of authorization to the corporation. No certificate 7,233
of authorization shall be issued unless persons owning more than 7,234
fifty per cent of the corporation's shares and more than fifty 7,235
per cent of the interests in the corporation are professional 7,236
engineers, surveyors, architects, or landscape architects, or a 7,237
combination of those professions, who are registered in this 7,238
state. Any corporation that holds a certificate of authorization 7,239
under this section and otherwise meets the requirements of 7,240
sections 4703.01 to 4703.19 of the Revised Code may be organized 7,241
for any purposes for which corporations may be organized under 7,242
168
Chapter 1701. of the Revised Code and shall not be limited to the 7,243
purposes of providing professional engineering, surveying, 7,244
architectural, or landscape architectural services or any 7,245
combination of those professions. The board, by rules adopted in 7,246
accordance with Chapter 119. of the Revised Code, may require any 7,247
firm, partnership, association, or limited liability company not 7,248
organized under Chapter 1701. of the Revised Code that provides 7,249
architectural services to obtain a certificate of authorization. 7,250
If the board so requires, no firm, partnership, association, or 7,251
limited liability company shall engage in providing architectural 7,252
services without obtaining the certificate and complying with the 7,253
rules. 7,254
(M) This section does not modify any law applicable to the 7,256
relationship between a person furnishing a professional service 7,257
and a person receiving that service, including liability arising 7,258
out of that service. 7,259
(N) Nothing in this section shall restrict or limit in any 7,261
manner the authority or duty of the state board of examiners of 7,262
architects with respect to natural persons providing professional 7,263
services or any law or rule pertaining to standards of 7,264
professional conduct. 7,265
Sec. 4733.18. (A) The state board of registration for 7,274
professional engineers and surveyors may issue temporary 7,275
certification to individuals under the following conditions and 7,276
qualifications: 7,277
(1) A person not a resident of and having no established 7,279
place of business in this state, practicing or offering to 7,280
practice the profession of engineering or surveying in Ohio, when 7,281
such practice does not exceed sixty continuous calendar days in 7,282
any calendar year; provided such person is legally qualified by 7,283
registration to practice the said profession in the person's own 7,285
state in which the requirements and qualifications for obtaining 7,286
a certificate of registration are not lower than those specified 7,287
in this chapter. The board shall establish the fee for a 7,288
169
temporary certificate of registration issued under division 7,289
(A)(1) of this section. 7,290
(2) A person not a resident of and having no established 7,292
place of business in this state, or who has recently become a 7,293
resident thereof, practicing or offering to practice herein for 7,294
more than sixty days in any calendar year the profession of 7,295
engineering or surveying, if the person has filed with the state 7,297
board of registration for professional engineers and surveyors an 7,298
application for a certificate of registration and has paid the 7,299
required fee, such temporary certificate of registration to 7,300
continue only for such time as the board requires for the 7,301
consideration of the application for registration; provided such 7,302
a person is legally qualified to practice that profession in the 7,304
person's own state in which the requirements and qualifications
for obtaining a certificate of registration are not lower than 7,305
those specified in sections 4733.01 to 4733.23 of the Revised 7,306
Code;
(B) The following persons are exempt from sections 4733.01 7,308
to 4733.21 of the Revised Code: 7,309
(1) An employee or a subordinate of a person holding a 7,311
certificate of registration or an employee of a person holding 7,312
temporary certification under division (A)(1) of this section or 7,313
exempted from registration by division (A)(2) of this section; 7,314
provided the employee's or subordinate's duties do not include 7,316
responsible charge of engineering or surveying work; 7,317
(2) Officers and employees of the government of the United 7,319
States while engaged within this state in the practice of 7,320
engineering or surveying, for that government; 7,321
(3) An engineer engaged solely as an officer of a 7,323
privately owned public utility. 7,324
(4) This chapter does not require registration for the 7,326
purpose of practicing professional engineering, or professional 7,327
surveying by an individual, firm, or corporation on property 7,328
owned or leased by that individual, firm, or corporation unless 7,329
170
the same involves the public welfare or the safeguarding of life, 7,330
health or property or for the performance of engineering or 7,331
surveying which relates solely to the design or fabrication of 7,332
manufactured products. 7,333
(C) Nothing in this chapter prevents persons other than 7,335
engineers from preparing plans, drawings, specifications, or 7,336
data, from filing applications for building permits, or from 7,337
obtaining those permits for buildings or structures that are 7,338
exempted from the requirements of sections 3781.06 to 3781.18 and 7,339
3791.04 of the Revised Code, that are subject to the requirements 7,340
of section 3781.181 of the Revised Code, that are erected as 7,341
one-, two-, or three-family units or structures within the 7,343
meaning of the term "industrialized unit" as provided in section 7,344
3781.10 3781.06 of the Revised Code.
(D) Nothing in this chapter prevents persons other than 7,346
engineers from preparing drawings or data, from filing 7,347
applications for building permits, or from obtaining those 7,348
permits for the installation of replacement equipment or systems 7,349
that are similar in type or capacity to the equipment or systems 7,350
being replaced, and for any improvement, alteration, repair, 7,351
painting, decorating, or other modification of any buildings or 7,352
structures subject to sections 3781.06 to 3781.18 and 3791.04 of 7,353
the Revised Code where the building official determines that no
plans or specifications are required for approval. 7,354
Sec. 4905.90. As used in sections 4905.90 to 4905.96 of 7,363
the Revised Code: 7,364
(A) "Contiguous property" includes, but is not limited to, 7,366
a manufactured home park as defined in section 3733.01 of the 7,367
Revised Code; a public or publicly subsidized housing project; an 7,368
apartment complex; a condominium complex; a college or 7,369
university; an office complex; a shopping center; a hotel; an 7,370
industrial park; and a race track. 7,371
(B) "Gas" means: 7,373
(1) Natural gas, synthetic natural gas, or a mixture of 7,375
171
those gases; 7,376
(2) Petroleum gas when used in the transmission or 7,378
distribution system of a natural gas or gas company. 7,379
(C) "Gathering lines" and the "gathering of gas" have the 7,381
same meaning as in the Natural Gas Pipeline Safety Act and the 7,382
rules adopted by the United States department of transportation 7,383
pursuant to the Natural Gas Pipeline Safety Act, including 49 7,384
C.F.R. part 192, as amended. 7,385
(D) "Intrastate pipe-line transportation" has the same 7,387
meaning as in 82 Stat. 720 (1968), 49 U.S.C.A. App. 1671, as 7,388
amended, but excludes the gathering of gas exempted by the 7,389
Natural Gas Pipeline Safety Act. 7,390
(E) "Master-meter system" means a pipe-line system that 7,392
distributes gas within a contiguous property for which the system 7,393
operator purchases gas for resale to consumers, including 7,394
tenants. Such pipe-line system supplies consumers who purchase 7,395
the gas directly through a meter, or by paying rent, or by other 7,396
means. The term includes a master-meter system as defined in 49 7,397
C.F.R. 191.3, as amended. The term excludes a pipeline within a 7,398
manufactured home, MOBILE HOME, or a building. 7,399
(F) "Natural Gas Pipeline Safety Act" means the "Natural 7,401
Gas Pipeline Safety Act of 1968," 82 Stat. 720, 49 U.S.C.A. App. 7,402
1671 et seq., as amended. 7,403
(G) "Operator" means any of the following: 7,405
(1) A gas company or natural gas company as defined in 7,407
section 4905.03 of the Revised Code, except that division (A)(6) 7,408
of that section does not authorize the public utilities 7,409
commission to relieve any producer of gas, as a gas company or 7,410
natural gas company, of compliance with sections 4905.90 to 7,411
4905.96 of the Revised Code or the pipe-line safety code created 7,412
under section 4905.91 of the Revised Code; 7,413
(2) A pipe-line company, as defined in section 4905.03 of 7,415
the Revised Code, when engaged in the business of transporting 7,416
gas by pipeline; 7,417
172
(3) A public utility that is excepted from the definition 7,419
of "public utility" under division (B) or (C) of section 4905.02 7,420
of the Revised Code, when engaged in supplying or transporting 7,421
gas by pipeline within this state; 7,422
(4) Any person that owns, operates, manages, controls, or 7,424
leases any of the following: 7,425
(a) Intrastate pipe-line transportation facilities within 7,427
this state; 7,428
(b) Gas gathering lines within this state which are not 7,430
exempted by the Natural Gas Pipeline Safety Act; 7,431
(c) A master-meter system within this state. 7,433
"Operator" does not include an ultimate consumer who owns a 7,435
service line, as defined in 49 C.F.R. 192.3, as amended, on the 7,436
real property of that ultimate consumer. 7,437
(H) "Operator of a master-meter system" means a person 7,439
described under division (F)(4)(c) of this section. An operator 7,440
of a master-meter system is not a public utility under section 7,441
4905.02 or a gas or natural gas company under section 4905.03 of 7,442
the Revised Code. 7,443
(I) "Person" means: 7,445
(1) In addition to those defined in division (C) of 7,447
section 1.59 of the Revised Code, a joint venture or a municipal 7,448
corporation; 7,449
(2) Any trustee, receiver, assignee, or personal 7,451
representative of persons defined in division (H)(1) of this 7,452
section. 7,453
(J) "Safety audit" means the public utilities commission's 7,455
audit of the premises, pipe-line facilities, and the records, 7,456
maps, and other relevant documents of a master-meter system to 7,457
determine the operator's compliance with sections 4905.90 to 7,458
4905.96 of the Revised Code and the pipe-line safety code. 7,459
(K) "Safety inspection" means any inspection, survey, or 7,461
testing of a master-meter system which is authorized or required 7,462
by sections 4905.90 to 4905.96 of the Revised Code and the 7,463
173
pipe-line safety code. The term includes, but is not limited to, 7,464
leak surveys, inspection of regulators and critical valves, and 7,465
monitoring of cathodic protection systems, where applicable. 7,466
(L) "Safety-related condition" means any safety-related 7,468
condition defined in 49 C.F.R. 191.23, as amended. 7,469
(M) "Synthetic natural gas" means gas formed from 7,471
feedstocks other than natural gas, including coal, oil, or 7,472
naphtha. 7,473
(N) "Total Mcfs of gas it supplied or delivered" means the 7,475
sum of the following volumes of gas that an operator supplied or 7,476
delivered, measured in units per one thousand cubic feet: 7,477
(1) Residential sales; 7,479
(2) Commercial and industrial sales; 7,481
(3) Other sales to public authorities; 7,483
(4) Interdepartmental sales; 7,485
(5) Sales for resale; 7,487
(6) Transportation of gas. 7,489
Sec. 5117.01. (A) As used in this chapter: 7,498
(1) "Credit" means the credit on utility heating bills 7,500
granted under division (A) of section 5117.09 of the Revised 7,501
Code. 7,502
(2) "Current monthly bill" means the amount charged for 7,504
energy consumed in the most recent monthly billing period and 7,505
does not include any past due balance. 7,506
(3) "Current total income" means the adjusted gross income 7,508
of the head of household and his THE PERSON'S spouse for the 7,510
six-month period beginning the first day of January and ending 7,511
the thirtieth day of June of the year in which an application is 7,512
made, as determined under the "Internal Revenue Code of 1954," 7,513
68A Stat. 3, 26 U.S.C. 1, as amended, minus the amount of 7,514
disability benefits included in adjusted gross income but not to 7,515
exceed twenty-six hundred dollars, plus old age and survivors 7,516
benefits received pursuant to the "Social Security Act," 7,517
retirement, pension, annuity, or other retirement payments or 7,518
174
benefits not included in federal adjusted gross income; payments 7,519
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 7,520
45 U.S.C. 228, and interest on federal, state, and local 7,521
government obligations. Disability benefits paid by the veterans 7,522
administration or a branch of the armed forces of the United 7,523
States on account of an injury or disability are not included in 7,524
current total income. 7,525
(4) "Energy company" means every retail propane dealer 7,527
that distributes propane by pipeline, and every electric light, 7,528
rural electric, gas, or natural gas company. 7,529
(5) "Energy dealer" means every retail dealer of fuel oil, 7,531
propane, coal, wood, and kerosene. 7,532
(6) "Head of household" means a person who occupies a 7,534
household as his THE PERSON'S homestead and who is financially 7,535
responsible for its other occupants, if any, or the spouse of 7,537
such a person if both occupy the same household. No person is a 7,538
head of household if he THE PERSON occupies a household for the 7,539
taxable year prior to the year in which an application is filed 7,541
and was claimed as a dependent on the federal income tax return 7,542
of another occupant of the same household and was not the 7,543
taxpayer's spouse or if he THE PERSON could have been claimed if 7,545
such a return had been filed for such year and was not the other 7,546
occupant's spouse.
(7) "Household" means a ANY dwelling, a unit, INCLUDING A 7,549
UNIT in a multiple unit dwelling, or a manufactured home, OR A 7,551
MOBILE HOME, to which utility heating services or energy 7,553
commodities are provided.
(8) "Payment" means the one hundred twenty-five-dollar 7,555
payment provided under division (A) of section 5117.10 of the 7,556
Revised Code. 7,557
(9) "Permanently and totally disabled" refers to a person 7,559
who has, on the first day of July of the year an application is 7,560
made, some impairment in body or mind that makes him THE PERSON 7,561
unfit to work at any substantially remunerative employment that 7,563
175
he THE PERSON would otherwise be reasonably able to perform and 7,565
that will, with reasonable probability, continue for an 7,566
indefinite period of at least twelve months without any present 7,567
indication of recovery therefrom, or who has been certified as 7,568
permanently and totally disabled by a state or federal agency 7,569
having the function of so classifying persons. 7,570
(10) "Sixty-five years of age or older" refers to a person 7,572
who has attained age sixty-four prior to the first day of January 7,573
of the year of application for reduction in utility charges. 7,574
(11) "Total income" means the adjusted gross income of the 7,576
head of household and his THE PERSON'S spouse for the year 7,578
preceding the year in which an application is made, as determined 7,579
under the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 7,580
1, as amended, minus the amount of disability benefits included 7,581
in adjusted gross income but not to exceed fifty-two hundred 7,582
dollars, plus old age and survivors benefits received pursuant to 7,583
the "Social Security Act," retirement, pension, annuity, or other 7,584
retirement payments or benefits not included in federal adjusted 7,585
gross income; payments received pursuant to the "Railroad 7,586
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and interest on 7,587
federal, state, and local government obligations. Disability 7,588
benefits paid by the veteran's administration or a branch of the 7,589
armed forces of the United States on account of an injury or 7,590
disability shall not be included in total income. 7,591
(B) As used in sections 5117.01 to 5117.12 of the Revised 7,593
Code: 7,594
(1) "Applicant" means any person who has submitted an 7,596
application under division (C) of section 5117.03 of the Revised 7,597
Code. 7,598
(2) "Application" means the application in section 5117.03 7,600
of the Revised Code. 7,601
(3) "Program" means the Ohio energy credit program 7,603
established under sections 5117.01 to 5117.12 of the Revised 7,604
Code. 7,605
176
(4) "Purchased power costs" means charges for the costs of 7,607
power purchased by an electric light company under Chapters 4905. 7,608
and 4909. of the Revised Code and includes charges resulting from 7,609
the exchange of electric power. 7,610
Sec. 5701.02. As used in Title LVII of the Revised Code: 7,619
(A) "Real property," "realty," and "land" include land 7,621
itself, whether laid out in town lots or otherwise, all growing 7,622
crops, including deciduous and evergreen trees, plants, and 7,623
shrubs, with all things contained therein, and, unless otherwise 7,624
specified in section 5701.03 of the Revised Code, all buildings, 7,625
structures, improvements, and fixtures of whatever kind on the 7,626
land, and all rights and privileges belonging or appertaining 7,627
thereto. 7,628
(B) "Building" means a permanent fabrication or 7,630
construction, attached or affixed to land, consisting of 7,631
foundations, walls, columns, girders, beams, floors, and a roof, 7,632
or some combination of these elemental parts, that is intended as 7,633
a habitation or shelter for people or animals or a shelter for 7,634
tangible personal property, and that has structural integrity 7,635
independent of the tangible personal property, if any, it is 7,636
designed to shelter. "BUILDING" INCLUDES A MOBILE HOME AS 7,637
DEFINED IN DIVISION (O) OF SECTION 4501.01 OF THE REVISED CODE 7,642
AND A MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 7,644
3781.06 OF THE REVISED CODE, IF THE HOME MEETS ALL OF THE 7,645
FOLLOWING CONDITIONS:
(1) ON OR AFTER JANUARY 1, 1998, THE HOME ACQUIRED SITUS 7,648
IN THIS STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED. 7,649
(2) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 7,651
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED CODE 7,654
AND IS LOCATED ON LAND OWNED BY THE OWNER OF THE HOME. 7,655
(3) THE CERTIFICATE OF TITLE FOR THE HOME HAS BEEN 7,657
CANCELED BY THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT 7,658
PURSUANT TO SECTION 4505.11 OF THE REVISED CODE. 7,659
(C) "Fixture" means an item of tangible personal property 7,661
177
that has become permanently attached or affixed to the land or to 7,662
a building, structure, or improvement, and that primarily 7,663
benefits the realty and not the business, if any, conducted by 7,664
the occupant on the premises. 7,665
(D) "Improvement" means, with respect to a building or 7,667
structure, a permanent addition, enlargement, or alteration that, 7,668
had it been constructed at the same time as the building or 7,669
structure, would have been considered a part of the building or 7,670
structure. 7,671
(E) "Structure" means a permanent fabrication or 7,673
construction, other than a building, that is attached or affixed 7,674
to land, and that increases or enhances utilization or enjoyment 7,675
of the land. "Structure" includes, but is not limited to, 7,676
bridges, trestles, dams, storage silos for agricultural products, 7,677
fences, and walls. 7,678
Sec. 5728.01. As used in sections 5728.02 to 5728.14, 7,687
inclusive, of the Revised Code: 7,688
(A) "Motor vehicle" means everything on wheels which is 7,690
self-propelled, other than by muscular power or power collected 7,691
from electric trolley wires and other than vehicles or machinery 7,692
not designed for or employed in general highway transportation, 7,693
used to transport or propel property over a public highway. 7,694
(B) "Commercial car" means any motor vehicle used for 7,696
transporting property, wholly on its own structure on a public 7,697
highway. 7,698
(C) "Commercial tractor" means any motor vehicle designed 7,700
and used to propel or draw a trailer or semi-trailer or both on a 7,701
public highway without having any provision for carrying loads 7,702
independently of such trailer or semi-trailer. 7,703
(D) "Trailer" means everything on wheels which is not 7,705
self-propelled, except vehicles or machinery not designed for or 7,706
employed in general highway transportation and except vehicles 7,707
whose total weight excluding load is less than three thousand 7,708
pounds, used for carrying property wholly on its own structure 7,709
178
and for being drawn by a motor vehicle on a public highway, 7,710
including any such vehicle when formed by or operated as a 7,711
combination of a semi-trailer and a vehicle of the dolly type 7,712
such as that commonly known as a trailer dolly, except a 7,713
manufactured home. "TRAILER" DOES NOT INCLUDE MANUFACTURED HOMES 7,715
AS DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED
CODE OR MOBILE HOMES AS DEFINED IN DIVISION (O) OF SECTION 7,716
4501.01 OF THE REVISED CODE.
(E) "Semi-trailer" means everything on wheels which is not 7,718
self-propelled, except vehicles or machinery not designed for or 7,719
employed in general highway transportation and except vehicles 7,720
whose total weight excluding load is less than three thousand 7,721
pounds, designed and used for carrying property on a public 7,722
highway when being propelled or drawn by a commercial tractor 7,723
when part of its own weight or the weight of its load, or both, 7,724
rest upon and is carried by a commercial tractor. 7,725
(F) "Commercial tandem" means any commercial car and 7,727
trailer or any commercial tractor, semi-trailer, and trailer when 7,728
fastened together and used as one unit. 7,729
(G) "Commercial tractor combination" means any commercial 7,731
tractor and semi-trailer when fastened together and used as one 7,732
unit. 7,733
(H) "Axle" means two or more load carrying wheels mounted 7,735
in a single transverse vertical plane. 7,736
(I) "Public highway" means any highway, road, or street 7,738
dedicated to public use except a highway under the control and 7,739
jurisdiction of the Ohio turnpike commission created by the 7,740
provisions of section 5537.02 of the Revised Code. 7,741
Sec. 5739.01. As used in this chapter: 7,750
(A) "Person" includes individuals, receivers, assignees, 7,752
trustees in bankruptcy, estates, firms, partnerships, 7,753
associations, joint-stock companies, joint ventures, clubs, 7,754
societies, corporations, the state and its political 7,755
subdivisions, and combinations of individuals of any form. 7,756
179
(B) "Sale" and "selling" include all of the following 7,758
transactions for a consideration in any manner, whether 7,759
absolutely or conditionally, whether for a price or rental, in 7,760
money or by exchange, and by any means whatsoever: 7,761
(1) All transactions by which title or possession, or 7,763
both, of tangible personal property, is or is to be transferred, 7,764
or a license to use or consume tangible personal property is or 7,765
is to be granted; 7,766
(2) All transactions by which lodging by a hotel is or is 7,768
to be furnished to transient guests; 7,769
(3) All transactions by which: 7,771
(a) An item of tangible personal property is or is to be 7,773
repaired, except property, the purchase of which would be exempt 7,774
from the tax imposed by section 5739.02 of the Revised Code; 7,775
(b) An item of tangible personal property is or is to be 7,777
installed, except property, the purchase of which would be exempt 7,778
from the tax imposed by section 5739.02 of the Revised Code or 7,779
property that is or is to be incorporated into and will become a 7,780
part of a production, transmission, transportation, or 7,781
distribution system for the delivery of a public utility service; 7,782
(c) The service of washing, cleaning, waxing, polishing, 7,784
or painting a motor vehicle is or is to be furnished; 7,785
(d) Industrial laundry cleaning services are or are to be 7,787
provided; 7,788
(e) Automatic data processing, computer services, or 7,790
electronic information services are or are to be provided for use 7,791
in business when the true object of the transaction is the 7,792
receipt by the consumer of automatic data processing, computer 7,793
services, or electronic information services rather than the 7,794
receipt of personal or professional services to which automatic 7,795
data processing, computer services, or electronic information 7,796
services are incidental or supplemental. Notwithstanding any 7,797
other provision of this chapter, such transactions that occur 7,798
between members of an affiliated group are not sales. An 7,799
180
affiliated group means two or more persons related in such a way 7,800
that one person owns or controls the business operation of 7,801
another member of the group. In the case of corporations with 7,802
stock, one corporation owns or controls another if it owns more 7,803
than fifty per cent of the other corporation's common stock with 7,804
voting rights. 7,805
(f) Telecommunications service is provided that originates 7,807
or terminates in this state and is charged in the records of the 7,808
telecommunications service vendor to the consumer's telephone 7,809
number or account in this state, or that both originates and 7,810
terminates in this state; 7,811
(g) Landscaping and lawn care service is or is to be 7,813
provided; 7,814
(h) Private investigation and security service is or is to 7,816
be provided; 7,817
(i) Information services or tangible personal property is 7,819
provided or ordered by means of a nine hundred telephone call; 7,820
(j) Building maintenance and janitorial service is or is 7,822
to be provided; 7,823
(k) Employment service is or is to be provided; 7,825
(l) Employment placement service is or is to be provided; 7,827
(m) Exterminating service is or is to be provided; 7,829
(n) Physical fitness facility service is or is to be 7,831
provided; 7,832
(o) Recreation and sports club service is or is to be 7,834
provided. 7,835
(4) All transactions by which printed, imprinted, 7,837
overprinted, lithographic, multilithic, blueprinted, photostatic, 7,838
or other productions or reproductions of written or graphic 7,839
matter are or are to be furnished or transferred; 7,840
(5) The production or fabrication of tangible personal 7,842
property for a consideration for consumers who furnish either 7,843
directly or indirectly the materials used in the production of 7,844
fabrication work; and include the furnishing, preparing, or 7,845
181
serving for a consideration of any tangible personal property 7,846
consumed on the premises of the person furnishing, preparing, or 7,847
serving such tangible personal property. Except as provided in 7,848
section 5739.03 of the Revised Code, a construction contract 7,849
pursuant to which tangible personal property is or is to be 7,850
incorporated into a structure or improvement on and becoming a 7,851
part of real property is not a sale of such tangible personal 7,852
property. ON OR AFTER JANUARY 1, 1998, A MANUFACTURED HOME FIRST 7,855
ACQUIRING SITUS IN THIS STATE, ANY FURNITURE OR APPLIANCES 7,856
CONTAINED THEREIN, THE REPAIR OF A MANUFACTURED OR MOBILE HOME, 7,857
OR THE INSTALLATION OF A MANUFACTURED OR MOBILE HOME THAT HAD 7,858
PREVIOUSLY ACQUIRED SITUS IN THIS STATE, SHALL BE CONSIDERED A 7,859
CONSTRUCTION CONTRACT. The construction contractor is the 7,861
consumer of such tangible personal property, provided that the 7,862
sale and installation of carpeting, the sale and installation of 7,863
agricultural land tile, the sale and erection or installation of 7,864
portable grain bins, or the provision of landscaping and lawn 7,865
care service and the transfer of property as part of such service 7,866
is never a construction contract. The transfer of copyrighted 7,867
motion picture films for exhibition purposes is not a sale, 7,868
except such films as are used solely for advertising purposes. 7,869
Other than as provided in this section, "sale" and "selling" do 7,870
not include professional, insurance, or personal service 7,871
transactions which involve the transfer of tangible personal 7,872
property as an inconsequential element, for which no separate 7,873
charges are made. 7,874
As used in division (B)(5) of this section: 7,876
(a) "Agricultural land tile" means fired clay or concrete 7,878
tile, or flexible or rigid perforated plastic pipe or tubing, 7,879
incorporated or to be incorporated into a subsurface drainage 7,880
system appurtenant to land used or to be used directly in 7,881
production by farming, agriculture, horticulture, or 7,882
floriculture. The term does not include such materials when they 7,883
are or are to be incorporated into a drainage system appurtenant 7,884
182
to a building or structure even if the building or structure is 7,885
used or to be used in such production. 7,886
(b) "Portable grain bin" means a structure that is used or 7,888
to be used by a person engaged in farming or agriculture to 7,889
shelter the person's grain and that is designed to be 7,890
disassembled without significant damage to its component parts. 7,891
(6) All transactions in which all of the shares of stock 7,893
of a closely held corporation are transferred, if the corporation 7,894
is not engaging in business and its entire assets consist of 7,895
boats, planes, motor vehicles, or other tangible personal 7,896
property operated primarily for the use and enjoyment of the 7,897
shareholders; 7,898
(7) All transactions in which a warranty, maintenance or 7,900
service contract, or similar agreement by which the vendor of the 7,901
warranty, contract, or agreement agrees to repair or maintain the 7,902
tangible personal property of the consumer is or is to be 7,903
provided. 7,904
(C) "Vendor" means the person providing the service or by 7,906
whom the transfer effected or license given by a sale is or is to 7,907
be made or given and, for sales described in division (B)(3)(i) 7,908
of this section, the telecommunications service vendor that 7,909
provides the nine hundred telephone service; if two or more 7,910
persons are engaged in business at the same place of business 7,911
under a single trade name in which all collections on account of 7,912
sales by each are made, such persons shall constitute a single 7,913
vendor. 7,914
Physicians, dentists, hospitals, and veterinarians who are 7,916
engaged in selling tangible personal property as received from 7,917
others, such as eyeglasses, mouthwashes, dentifrices, or similar 7,918
articles, are vendors. Veterinarians who are engaged in 7,919
transferring to others for a consideration drugs, the dispensing 7,920
of which does not require an order of a licensed veterinarian or 7,921
physician under federal law, are vendors. 7,922
(D)(1) "Consumer" means the person for whom the service is 7,924
183
provided, to whom the transfer effected or license given by a 7,925
sale is or is to be made or given, to whom the service described 7,926
in division (B)(3)(f) or (i) of this section is charged, or to 7,927
whom the admission is granted. 7,928
(2) Physicians, dentists, hospitals, and blood banks 7,930
operated by nonprofit institutions and persons licensed to 7,931
practice veterinary medicine, surgery, and dentistry are 7,932
consumers of all tangible personal property and services 7,933
purchased by them in connection with the practice of medicine, 7,934
dentistry, the rendition of hospital or blood bank service, or 7,935
the practice of veterinary medicine, surgery, and dentistry. In 7,936
addition to being consumers of drugs administered by them or by 7,937
their assistants according to their direction, veterinarians also 7,938
are consumers of drugs that under federal law may be dispensed 7,939
only by or upon the order of a licensed veterinarian or 7,940
physician, when transferred by them to others for a consideration 7,941
to provide treatment to animals as directed by the veterinarian. 7,942
(3) A person who performs a facility management, or 7,944
similar service contract for a contractee is a consumer of all 7,945
tangible personal property and services purchased for use in 7,946
connection with the performance of such contract, regardless of 7,947
whether title to any such property vests in the contractee. The 7,948
purchase of such property and services is not subject to the 7,949
exception for resale under division (E)(1) of this section. 7,950
(4)(a) In the case of a person who purchases printed 7,952
matter for the purpose of distributing it or having it 7,953
distributed to the public or to a designated segment of the 7,954
public, free of charge, that person is the consumer of that 7,955
printed matter, and the purchase of that printed matter for that 7,956
purpose is a sale.
(b) In the case of a person who produces, rather than 7,958
purchases, printed matter for the purpose of distributing it or 7,959
having it distributed to the public or to a designated segment of 7,960
the public, free of charge, that person is the consumer of all 7,961
184
tangible personal property and services purchased for use or 7,962
consumption in the production of that printed matter. That 7,963
person is not entitled to claim exception under division (E)(8) 7,964
of this section for any material incorporated into the printed
matter or any equipment, supplies, or services primarily used to 7,965
produce the printed matter. 7,966
(c) The distribution of printed matter to the public or to 7,969
a designated segment of the public, free of charge, is not a sale 7,970
to the members of the public to whom the printed matter is 7,971
distributed or to any persons who purchase space in the printed
matter for advertising or other purposes. 7,972
(E) "Retail sale" and "sales at retail" include all sales 7,974
except those in which the purpose of the consumer is: 7,975
(1) To resell the thing transferred or benefit of the 7,977
service provided, by a person engaging in business, in the form 7,978
in which the same is, or is to be, received by the person; 7,979
(2) To incorporate the thing transferred as a material or 7,981
a part, into tangible personal property to be produced for sale 7,982
by manufacturing, assembling, processing, or refining, or to use 7,983
or consume the thing transferred directly in mining, including 7,984
without limitation the extraction from the earth of all 7,985
substances which are classed geologically as minerals, production 7,986
of crude oil and natural gas, farming, agriculture, horticulture, 7,987
or floriculture, and persons engaged in rendering farming, 7,988
agricultural, horticultural, or floricultural services, and 7,989
services in the exploration for, and production of, crude oil and 7,990
natural gas, for others are deemed engaged directly in farming, 7,991
agriculture, horticulture, and floriculture, or exploration for, 7,992
and production of, crude oil and natural gas; directly in the 7,993
rendition of a public utility service, except that the sales tax 7,994
levied by section 5739.02 of the Revised Code shall be collected 7,995
upon all meals, drinks, and food for human consumption sold upon 7,996
Pullman and railroad coaches. This paragraph does not exempt or 7,997
except from "retail sale" or "sales at retail" the sale of 7,998
185
tangible personal property that is to be incorporated into a 7,999
structure or improvement to real property. 8,000
(3) To hold the thing transferred as security for the 8,002
performance of an obligation of the vendor; 8,003
(4) To use or consume the thing transferred in the process 8,005
of reclamation as required by Chapters 1513. and 1514. of the 8,006
Revised Code; 8,007
(5) To resell, hold, use, or consume the thing transferred 8,009
as evidence of a contract of insurance; 8,010
(6) To use or consume the thing directly in commercial 8,012
fishing; 8,013
(7) To incorporate the thing transferred as a material or 8,015
a part into, or to use or consume the thing transferred directly 8,016
in the production of, magazines distributed as controlled 8,017
circulation publications; 8,018
(8) To use or consume the thing transferred in the 8,020
production and preparation in suitable condition for market and 8,021
sale of printed, imprinted, overprinted, lithographic, 8,022
multilithic, blueprinted, photostatic, or other productions or 8,023
reproductions of written or graphic matter; 8,024
(9) To use the thing transferred, as described in section 8,026
5739.011 of the Revised Code, primarily in a manufacturing 8,027
operation to produce tangible personal property for sale; 8,028
(10) To use the benefit of a warranty, maintenance or 8,030
service contract, or similar agreement, as defined in division 8,031
(B)(7) of this section, to repair or maintain tangible personal 8,032
property, if all of the property that is the subject of the 8,033
warranty, contract, or agreement would be exempt on its purchase 8,034
from the tax imposed by section 5739.02 of the Revised Code; 8,035
(11) To use the thing transferred as qualified research 8,037
and development equipment; 8,038
(12) To use or consume the thing transferred primarily in 8,040
storing, transporting, mailing, or otherwise handling purchased 8,041
sales inventory in a warehouse, distribution center, or similar 8,042
186
facility when the inventory is primarily distributed outside this 8,043
state to retail stores of the person who owns or controls the 8,044
warehouse, distribution center, or similar facility, to retail 8,045
stores of an affiliated group of which that person is a member, 8,046
or by means of direct marketing. Division (E)(12) of this 8,047
section does not apply to motor vehicles registered for operation 8,048
on the public highways. As used in division (E)(12) of this 8,049
section, "affiliated group" has the same meaning as in division 8,050
(B)(3)(e) of this section and "direct marketing" has the same 8,051
meaning as in division (B)(37) of section 5739.02 of the Revised 8,052
Code. 8,053
(13) To use or consume the thing transferred to fulfill a 8,055
contractual obligation incurred by a warrantor pursuant to a 8,056
warranty provided as a part of the price of the tangible personal 8,057
property sold or by a vendor of a warranty, maintenance or 8,058
service contract, or similar agreement the provision of which is 8,059
defined as a sale under division (B)(7) of this section. 8,060
As used in division (E) of this section, "thing" includes 8,062
all transactions included in divisions (B)(3)(a), (b), and (e) of 8,063
this section; 8,064
(14) To use or consume the thing transferred in the 8,066
production of a newspaper for distribution to the public. 8,067
Sales conducted through a coin-operated device that 8,069
activates vacuum equipment or equipment that dispenses water, 8,070
whether or not in combination with soap or other cleaning agents 8,071
or wax, to the consumer for the consumer's use on the premises in 8,073
washing, cleaning, or waxing a motor vehicle, provided no other
personal property or personal service is provided as part of the 8,074
transaction, are not retail sales or sales at retail. 8,075
(F) "Business" includes any activity engaged in by any 8,077
person with the object of gain, benefit, or advantage, either 8,078
direct or indirect. "Business" does not include the activity of 8,079
a person in managing and investing the person's own funds. 8,080
(G) "Engaging in business" means commencing, conducting, 8,082
187
or continuing in business, and liquidating a business when the 8,083
liquidator thereof holds self ITSELF out to the public as 8,084
conducting such business. Making a casual sale is not engaging 8,085
in business.
(H)(1) "Price," except as provided in divisions (H)(2) 8,087
and, (3), AND (4) of this section, means the aggregate value in 8,089
money of anything paid or delivered, or promised to be paid or 8,090
delivered, in the complete performance of a retail sale, without 8,091
any deduction on account of the cost of the property sold, cost 8,092
of materials used, labor or service cost, interest, discount paid 8,093
or allowed after the sale is consummated, or any other expense. 8,094
If the retail sale consists of the rental or lease of tangible 8,095
personal property, "price" means the aggregate value in money of 8,096
anything paid or delivered, or promised to be paid or delivered, 8,097
in the complete performance of the rental or lease, without any 8,098
deduction for tax, interest, labor or service charge, damage 8,099
liability waiver, termination or damage charge, discount paid or 8,100
allowed after the lease is consummated, or any other expense. The 8,102
sales tax shall be calculated and collected by the lessor on each 8,103
payment made by the lessee. Price does not include the
consideration received as a deposit refundable to the consumer 8,104
upon return of a beverage container, the consideration received 8,105
as a deposit on a carton or case that is used for such returnable 8,106
containers, or the consideration received as a refundable 8,107
security deposit for the use of tangible personal property to the 8,108
extent that it actually is refunded, if the consideration for 8,109
such refundable deposit is separately stated from the 8,110
consideration received or to be received for the tangible 8,111
personal property transferred in the retail sale. Such 8,112
separation must appear in the sales agreement or on the initial 8,113
invoice or initial billing rendered by the vendor to the 8,114
consumer. Price is the amount received inclusive of the tax, 8,115
provided the vendor establishes to the satisfaction of the tax 8,116
commissioner that the tax was added to the price. When the price 8,117
188
includes both a charge for tangible personal property and a 8,118
charge for providing a service and the sale of the property and 8,119
the charge for the service are separately taxable, or have a 8,120
separately determinable tax status, the price shall be separately 8,121
stated for each such charge so the tax can be correctly computed 8,122
and charged. 8,123
The tax collected by the vendor from the consumer under 8,125
this chapter is not part of the price, but is a tax collection 8,126
for the benefit of the state and of counties levying an 8,127
additional sales tax pursuant to section 5739.021 or 5739.026 of 8,128
the Revised Code and of transit authorities levying an additional 8,129
sales tax pursuant to section 5739.023 of the Revised Code. 8,130
Except for the discount authorized in section 5739.12 of the 8,131
Revised Code, no person other than the state or such a county or 8,132
transit authority shall derive any benefit from the collection or 8,133
payment of such tax. 8,134
(2) In the case of a sale of any new motor vehicle by a 8,136
new motor vehicle dealer, as defined in section 4517.01 of the 8,137
Revised Code, in which another motor vehicle is accepted by the 8,138
dealer as part of the consideration received, "price" has the 8,139
same meaning as in division (H)(1) of this section, reduced by 8,140
the credit afforded the consumer by the dealer for the motor 8,141
vehicle received in trade. 8,142
(3) In the case of a sale of any watercraft or outboard 8,144
motor by a watercraft dealer licensed in accordance with section 8,145
1547.543 of the Revised Code, in which another watercraft, 8,146
watercraft and trailer, or outboard motor is accepted by the 8,147
dealer as part of the consideration received, "price" has the 8,148
same meaning as in division (H)(1) of this section, reduced by 8,149
the credit afforded the consumer by the dealer for the 8,150
watercraft, watercraft and trailer, or outboard motor received in 8,151
trade. As used in division (H)(3) of this section, "watercraft" 8,152
includes an outdrive unit attached to the watercraft. 8,153
(4) IF A NEW MANUFACTURED HOME IS SOLD BY A NEW MOTOR 8,155
189
VEHICLE DEALER, AS DEFINED IN SECTION 4517.01 OF THE REVISED 8,156
CODE, AND ANOTHER MANUFACTURED HOME OR MOBILE HOME IS ACCEPTED BY 8,157
THE DEALER AS PART OF THE CONSIDERATION RECEIVED, "PRICE" HAS THE 8,158
SAME MEANING AS IN DIVISION (H)(1) OF THIS SECTION, REDUCED BY 8,159
THE CREDIT THE DEALER GAVE THE CONSUMER FOR THE HOME RECEIVED IN
TRADE. 8,160
(I) "Receipts" means the total amount of the prices of the 8,162
sales of vendors, provided that cash discounts allowed and taken 8,163
on sales at the time they are consummated are not included, minus 8,164
any amount deducted as a bad debt pursuant to section 5739.121 of 8,165
the Revised Code. "Receipts" does not include the sale price of 8,166
property returned or services rejected by consumers when the full 8,167
sale price and tax are refunded either in cash or by credit. 8,168
(J) "Place of business" means any location at which a 8,170
person engages in business. 8,171
(K) "Premises" includes any real property or portion 8,173
thereof upon which any person engages in selling tangible 8,174
personal property at retail or making retail sales and also 8,175
includes any real property or portion thereof designated for, or 8,176
devoted to, use in conjunction with the business engaged in by 8,177
such person. 8,178
(L) "Casual sale" means a sale of an item of tangible 8,180
personal property which was obtained by the person making the 8,181
sale, through purchase or otherwise, for the person's own use in 8,182
this state and which was previously subject to the state's taxing 8,183
jurisdiction on its sale or use, and includes such items acquired 8,184
for the seller's use which are sold by an auctioneer employed 8,185
directly by the person for such purpose, provided the location of 8,186
such sales is not the auctioneer's permanent place of business. 8,187
As used in this division, "permanent place of business" includes 8,188
any location where such auctioneer has conducted more than two 8,189
auctions during the year. 8,190
(M) "Hotel" means every establishment kept, used, 8,192
maintained, advertised or held out to the public to be a place 8,193
190
where sleeping accommodations are offered to guests, in which 8,194
five or more rooms are used for the accommodation of such guests, 8,195
whether such rooms are in one or several structures. 8,196
(N) "Transient guests" means persons occupying a room or 8,198
rooms for sleeping accommodations for less than thirty 8,199
consecutive days. 8,200
(O) "Making retail sales" means the effecting of 8,202
transactions wherein one party is obligated to pay the price and 8,203
the other party is obligated to provide a service or to transfer 8,204
title to or possession of the item sold. "Making retail sales" 8,205
does not include the preliminary acts of promoting or soliciting 8,206
the retail sales, other than the distribution of printed matter 8,207
which displays or describes and prices the item offered for sale, 8,208
nor does it include delivery of a predetermined quantity of 8,209
tangible personal property or transportation of property or 8,210
personnel to or from a place where a service is performed, 8,211
regardless of whether the vendor is a delivery vendor. 8,212
(P) "Used directly in the rendition of a public utility 8,214
service" means that property which is to be incorporated into and 8,215
will become a part of the consumer's production, transmission, 8,216
transportation, or distribution system and which retains its 8,217
classification as tangible personal property after such 8,218
incorporation; fuel or power used in the production, 8,219
transmission, transportation, or distribution system; and 8,220
tangible personal property used in the repair and maintenance of 8,221
the production, transmission, transportation or distribution 8,222
system, including only such motor vehicles as are specially 8,223
designed and equipped for such use. Tangible personal property 8,224
and services used primarily in providing highway transportation 8,225
for hire are not used in providing a public utility service as 8,226
defined in this division. 8,227
(Q) "Refining" means removing or separating a desirable 8,229
product from raw or contaminated materials by distillation or 8,230
physical, mechanical, or chemical processes. 8,231
191
(R) "Assembly" and "assembling" mean attaching or fitting 8,233
together parts to form a product, but do not include packaging a 8,234
product. 8,235
(S) "Manufacturing operation" means a process in which 8,237
materials are changed, converted, or transformed into a different 8,238
state or form from which they previously existed and includes 8,239
refining materials, assembling parts, and preparing raw materials 8,240
and parts by mixing, measuring, blending, or otherwise committing 8,241
such materials or parts to the manufacturing process. 8,242
"Manufacturing operation" does not include packaging. 8,243
(T) "Fiscal officer" means, with respect to a regional 8,245
transit authority, the secretary-treasurer thereof, and with 8,246
respect to a county which is a transit authority, the fiscal 8,247
officer of the county transit board if one is appointed pursuant 8,248
to section 306.03 of the Revised Code or the county auditor if 8,249
the board of county commissioners operates the county transit 8,250
system.
(U) "Transit authority" means a regional transit authority 8,252
created pursuant to section 306.31 of the Revised Code or a 8,253
county in which a county transit system is created pursuant to 8,254
section 306.01 of the Revised Code. For the purposes of this 8,255
chapter, a transit authority must extend to at least the entire 8,256
area of a single county. A transit authority which includes 8,257
territory in more than one county must include all the area of 8,258
the most populous county which is a part of such transit 8,259
authority. County population shall be measured by the most 8,260
recent census taken by the United States census bureau. 8,261
(V) "Legislative authority" means, with respect to a 8,263
regional transit authority, the board of trustees thereof, and 8,264
with respect to a county which is a transit authority, the board 8,265
of county commissioners. 8,266
(W) "Territory of the transit authority" means all of the 8,268
area included within the territorial boundaries of a transit 8,269
authority as they from time to time exist. Such territorial 8,270
192
boundaries must at all times include all the area of a single 8,271
county or all the area of the most populous county which is a 8,272
part of such transit authority. County population shall be 8,273
measured by the most recent census taken by the United States 8,274
census bureau. 8,275
(X) "Providing a service" means providing or furnishing 8,277
anything described in division (B)(3) of this section for 8,278
consideration. 8,279
(Y)(1)(a) "Automatic data processing" means processing of 8,281
others' data, including keypunching or similar data entry 8,282
services together with verification thereof, or providing access 8,283
to computer equipment for the purpose of processing data. 8,284
(b) "Computer services" means providing services 8,286
consisting of specifying computer hardware configurations and 8,287
evaluating technical processing characteristics, computer 8,288
programming, and training of computer programmers and operators, 8,289
provided in conjunction with and to support the sale, lease, or 8,290
operation of taxable computer equipment or systems. 8,291
(c) "Electronic information services" means providing 8,293
access to computer equipment by means of telecommunications 8,294
equipment for the purpose of either of the following: 8,295
(i) Examining or acquiring data stored in or accessible to 8,297
the computer equipment; 8,298
(ii) Placing data into the computer equipment to be 8,300
retrieved by designated recipients with access to the computer 8,301
equipment. 8,302
(d) "Automatic data processing, computer services, or 8,304
electronic information services" shall not include personal or 8,305
professional services. 8,306
(2) As used in divisions (B)(3)(e) and (Y)(1) of this 8,308
section, "personal and professional services" means all services 8,309
other than automatic data processing, computer services, or 8,310
electronic information services, including but not limited to: 8,311
(a) Accounting and legal services such as advice on tax 8,313
193
matters, asset management, budgetary matters, quality control, 8,314
information security, and auditing and any other situation where 8,315
the service provider receives data or information and studies, 8,316
alters, analyzes, interprets, or adjusts such material; 8,317
(b) Analyzing business policies and procedures; 8,319
(c) Identifying management information needs; 8,321
(d) Feasibility studies including economic and technical 8,323
analysis of existing or potential computer hardware or software 8,324
needs and alternatives; 8,325
(e) Designing policies, procedures, and custom software 8,327
for collecting business information, and determining how data 8,328
should be summarized, sequenced, formatted, processed, controlled 8,329
and reported so that it will be meaningful to management; 8,330
(f) Developing policies and procedures that document how 8,332
business events and transactions are to be authorized, executed, 8,333
and controlled; 8,334
(g) Testing of business procedures; 8,336
(h) Training personnel in business procedure applications; 8,338
(i) Providing credit information to users of such 8,340
information by a consumer reporting agency, as defined in the 8,341
"Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15 8,342
U.S.C. 1681a(f), or as hereafter amended, including but not 8,343
limited to gathering, organizing, analyzing, recording, and 8,344
furnishing such information by any oral, written, graphic, or 8,345
electronic medium; 8,346
(j) Providing debt collection services by any oral, 8,348
written, graphic, or electronic means. 8,349
The services listed in divisions (Y)(2)(a) to (j) of this 8,351
section are not automatic data processing or computer services. 8,352
(Z) "Highway transportation for hire" means the 8,354
transportation of personal property belonging to others for 8,355
consideration by any of the following: 8,356
(1) The holder of a permit or certificate issued by this 8,358
state or the United States authorizing the holder to engage in 8,359
194
transportation of personal property belonging to others for 8,360
consideration over or on highways, roadways, streets, or any 8,361
similar public thoroughfare; 8,362
(2) A person who engages in the transportation of personal 8,364
property belonging to others for consideration over or on 8,365
highways, roadways, streets, or any similar public thoroughfare 8,366
but who could not have engaged in such transportation on December 8,367
11, 1985, unless the person was the holder of a permit or 8,368
certificate of the types described in division (Z)(1) of this 8,369
section;
(3) A person who leases a motor vehicle to and operates it 8,371
for a person described by division (Z)(1) or (2) of this section. 8,372
(AA) "Telecommunications service" means the transmission 8,374
of any interactive, two-way electromagnetic communications, 8,375
including voice, image, data, and information, through the use of 8,376
any medium such as wires, cables, microwaves, cellular radio, 8,377
radio waves, light waves, or any combination of those or similar 8,378
media. "Telecommunications service" includes message toll 8,379
service even though the vendor provides the message toll service 8,380
by means of wide area transmission type service or private 8,381
communications service purchased from another telecommunications 8,382
service provider, but does not include any of the following: 8,383
(1) Sales of incoming or outgoing wide area transmission 8,385
service or wide area transmission type service, including eight 8,386
hundred or eight-hundred-type service, to the person contracting 8,387
for the receipt of that service; 8,388
(2) Sales of private communications service to the person 8,390
contracting for the receipt of that service that entitles the 8,391
purchaser to exclusive or priority use of a communications 8,392
channel or group of channels between exchanges; 8,393
(3) Sales of telecommunications service by companies 8,395
subject to the excise tax imposed by Chapter 5727. of the Revised 8,396
Code; 8,397
(4) Sales of telecommunications service to a provider of 8,399
195
telecommunications service, including access services, for use in 8,400
providing telecommunications service; 8,401
(5) Value added nonvoice services in which computer 8,403
processing applications are used to act on the form, content, 8,404
code, or protocol of the information to be transmitted; 8,405
(6) Transmission of interactive video programming by a 8,407
cable television system as defined in section 505.90 of the 8,408
Revised Code. 8,409
(BB) "Industrial laundry cleaning services" means removing 8,411
soil or dirt from or supplying towels, linens, or articles of 8,412
clothing that belong to others and are used in a trade or 8,413
business. 8,414
(CC) "Magazines distributed as controlled circulation 8,416
publications" means magazines containing at least twenty-four 8,417
pages, at least twenty-five per cent editorial content, issued at 8,418
regular intervals four or more times a year, and circulated 8,419
without charge to the recipient, provided that such magazines are 8,420
not owned or controlled by individuals or business concerns which 8,421
conduct such publications as an auxiliary to, and essentially for 8,422
the advancement of the main business or calling of, those who own 8,423
or control them. 8,424
(DD) "Landscaping and lawn care service" means the 8,426
services of planting, seeding, sodding, removing, cutting, 8,427
trimming, pruning, mulching, aerating, applying chemicals, 8,428
watering, fertilizing, and providing similar services to 8,429
establish, promote, or control the growth of trees, shrubs, 8,430
flowers, grass, ground cover, and other flora, or otherwise 8,431
maintaining a lawn or landscape grown or maintained by the owner 8,432
for ornamentation or other nonagricultural purpose. However, 8,433
"landscaping and lawn care service" does not include the 8,434
providing of such services by a person who has less than five 8,435
thousand dollars in sales of such services during the calendar 8,436
year. 8,437
(EE) "Private investigation and security service" means 8,439
196
the performance of any activity for which the provider of such 8,440
service is required to be licensed pursuant to Chapter 4749. of 8,441
the Revised Code, or would be required to be so licensed in 8,442
performing such services in this state, and also includes the 8,443
services of conducting polygraph examinations and of monitoring 8,444
or overseeing the activities on or in, or the condition of, the 8,445
consumer's home, business, or other facility by means of 8,446
electronic or similar monitoring devices. "Private investigation 8,447
and security service" does not include special duty services 8,448
provided by off-duty police officers, deputy sheriffs, and other 8,449
peace officers regularly employed by the state or a political 8,450
subdivision. 8,451
(FF) "Information services" means providing conversation, 8,453
giving consultation or advice, playing or making a voice or other 8,454
recording, making or keeping a record of the number of callers, 8,455
and any other service provided to a consumer by means of a nine 8,456
hundred telephone call, except when the nine hundred telephone 8,457
call is the means by which the consumer makes a contribution to a 8,458
recognized charity. 8,459
(GG) "Research and development" means designing, creating, 8,461
or formulating new or enhanced products, equipment, or 8,462
manufacturing processes, and conducting scientific or 8,463
technological inquiry and experimentation in the physical 8,464
sciences with the goal of increasing scientific knowledge which 8,465
may reveal the bases for new or enhanced products, equipment, or 8,466
manufacturing processes. 8,467
(HH) "Qualified research and development equipment" means 8,469
capitalized tangible personal property, and leased personal 8,470
property that would be capitalized if purchased, used by a person 8,471
primarily to perform research and development. Tangible personal 8,472
property primarily used in testing, as defined in division (A)(4) 8,473
of section 5739.011 of the Revised Code, or used for recording or 8,474
storing test results, is not qualified research and development 8,475
equipment unless such property is primarily used by the consumer 8,476
197
in testing the product, equipment, or manufacturing process being 8,477
created, designed, or formulated by the consumer in the research 8,478
and development activity or in recording or storing such test 8,479
results. 8,480
(II) "Building maintenance and janitorial service" means 8,482
cleaning the interior or exterior of a building and any tangible 8,483
personal property located therein or thereon, including any 8,484
services incidental to such cleaning for which no separate charge 8,485
is made. However, "building maintenance and janitorial service" 8,486
does not include the providing of such service by a person who 8,487
has less than five thousand dollars in sales of such service 8,488
during the calendar year. 8,489
(JJ) "Employment service" means providing or supplying 8,491
personnel, on a temporary or long-term basis, to perform work or 8,492
labor under the supervision or control of another, when the 8,493
personnel so supplied receive their wages, salary, or other 8,494
compensation from the provider of the service. "Employment 8,495
service" does not include: 8,496
(1) Acting as a contractor or subcontractor, where the 8,498
personnel performing the work are not under the direct control of 8,499
the purchaser. 8,500
(2) Medical and health care services. 8,502
(3) Supplying personnel to a purchaser pursuant to a 8,504
contract of at least one year between the service provider and 8,505
the purchaser that specifies that each employee covered under the 8,506
contract is assigned to the purchaser on a permanent basis. 8,507
(4) Transactions between members of an affiliated group, 8,509
as defined in division (B)(3)(e) of this section. 8,510
(KK) "Employment placement service" means locating or 8,512
finding employment for a person or finding or locating an 8,513
employee to fill an available position. 8,514
(LL) "Exterminating service" means eradicating or 8,516
attempting to eradicate vermin infestations from a building or 8,517
structure, or the area surrounding a building or structure, and 8,518
198
includes activities to inspect, detect, or prevent vermin 8,519
infestation of a building or structure. 8,520
(MM) "Physical fitness facility service" means all 8,522
transactions by which a membership is granted, maintained, or 8,523
renewed, including initiation fees, membership dues, renewal 8,524
fees, monthly minimum fees, and other similar fees and dues, by a 8,525
physical fitness facility such as an athletic club, health spa, 8,526
or gymnasium, which entitles the member to use the facility for 8,527
physical exercise. 8,528
(NN) "Recreation and sports club service" means all 8,530
transactions by which a membership is granted, maintained, or 8,531
renewed, including initiation fees, membership dues, renewal 8,532
fees, monthly minimum fees, and other similar fees and dues, by a 8,533
recreation and sports club, which entitles the member to use the 8,534
facilities of the organization. "Recreation and sports club" 8,535
means an organization that has ownership of, or controls or 8,536
leases on a continuing, long-term basis, the facilities used by 8,537
its members and includes an aviation club, gun or shooting club, 8,538
yacht club, card club, swimming club, tennis club, golf club, 8,539
country club, riding club, amateur sports club, or similar 8,540
organization. 8,541
(OO) "Livestock" means farm animals commonly raised for 8,543
food or food production, and includes but is not limited to 8,544
cattle, sheep, goats, swine, and poultry. "Livestock" does not 8,545
include invertebrates, fish, amphibians, reptiles, horses, 8,546
domestic pets, animals for use in laboratories or for exhibition, 8,547
or other animals not commonly raised for food or food production. 8,548
(PP) "Livestock structure" means a building or structure 8,550
used exclusively for the housing, raising, feeding, or sheltering 8,551
of livestock, and includes feed storage or handling structures 8,552
and structures for livestock waste handling. 8,553
(QQ) "Horticulture" means the growing, cultivation, and 8,555
production of flowers, fruits, herbs, vegetables, sod, mushrooms, 8,556
and nursery stock. As used in this division, "nursery stock" has 8,557
199
the same meaning as in section 927.51 of the Revised Code. 8,558
(RR) "Horticulture structure" means a building or 8,560
structure used exclusively for the commercial growing, raising, 8,561
or overwintering of horticultural products, and includes the area 8,562
used for stocking, storing, and packing horticultural products 8,563
when done in conjunction with the production of those products. 8,564
(SS) "Newspaper" means an unbound publication bearing a 8,566
title or name that is regularly published, at least as frequently 8,567
as biweekly, and distributed from a fixed place of business to 8,568
the public in a specific geographic area, and that contains a 8,569
substantial amount of news matter of international, national, or 8,570
local events of interest to the general public.
(TT) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 8,572
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE AND 8,573
"MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) OF SECTION 8,574
4501.01 OF THE REVISED CODE.
FOR PURPOSES OF THIS CHAPTER AND CHAPTER 5741. OF THE 8,576
REVISED CODE, A MANUFACTURED OR MOBILE HOME SHALL NOT BE 8,578
CONSIDERED A MOTOR VEHICLE.
Sec. 5739.02. For the purpose of providing revenue with 8,587
which to meet the needs of the state, for the use of the general 8,588
revenue fund of the state, for the purpose of securing a thorough 8,589
and efficient system of common schools throughout the state, and 8,590
for the purpose of affording revenues, in addition to those from 8,591
general property taxes, permitted under constitutional 8,592
limitations, and from other sources, for the support of local 8,593
governmental functions, and for the purpose of reimbursing the 8,594
state for the expense of administering this chapter, an excise 8,595
tax is hereby levied on each retail sale made in this state. 8,596
(A) The tax shall be collected pursuant to the schedules 8,598
in section 5739.025 of the Revised Code. 8,599
The tax applies and is collectible when the sale is made, 8,601
regardless of the time when the price is paid or delivered. 8,602
In the case of a sale, the price of which consists in whole 8,604
200
or in part of rentals for the use of the thing transferred, the 8,605
tax, as regards such rentals, shall be measured by the 8,606
installments thereof. 8,607
In the case of a sale of a service defined under division 8,609
(MM) or (NN) of section 5739.01 of the Revised Code, the price of 8,610
which consists in whole or in part of a membership for the 8,611
receipt of the benefit of the service, the tax applicable to the 8,612
sale shall be measured by the installments thereof. 8,613
(B) The tax does not apply to the following: 8,615
(1) Sales to the state or any of its political 8,617
subdivisions, or to any other state or its political subdivisions 8,618
if the laws of that state exempt from taxation sales made to this 8,619
state and its political subdivisions; 8,620
(2) Sales of food for human consumption off the premises 8,622
where sold; 8,623
(3) Sales of food sold to students only in a cafeteria, 8,625
dormitory, fraternity, or sorority maintained in a private, 8,626
public, or parochial school, college, or university; 8,627
(4) Sales of newspapers, and of magazine subscriptions 8,629
shipped by second class mail, and sales or transfers of magazines 8,630
distributed as controlled circulation publications; 8,631
(5) The furnishing, preparing, or serving of meals without 8,633
charge by an employer to an employee provided the employer 8,634
records the meals as part compensation for services performed or 8,635
work done; 8,636
(6) Sales of motor fuel upon receipt, use, distribution, 8,639
or sale of which in this state a tax is imposed by the law of 8,640
this state, but this exemption shall not apply to the sale of 8,641
motor fuel on which a refund of the tax is allowable under 8,642
section 5735.14 of the Revised Code; and the tax commissioner may 8,643
deduct the amount of tax levied by this section applicable to the 8,644
price of motor fuel when granting a refund of motor fuel tax 8,645
pursuant to section 5735.14 of the Revised Code and shall cause 8,646
the amount deducted to be paid into the general revenue fund of 8,647
201
this state;
(7) Sales of natural gas by a natural gas company, of 8,649
electricity by an electric company, of water by a water-works 8,650
company, or of steam by a heating company, if in each case the 8,651
thing sold is delivered to consumers through wires, pipes, or 8,652
conduits, and all sales of communications services by a telephone 8,653
or telegraph company, all terms as defined in section 5727.01 of 8,654
the Revised Code; 8,655
(8) Casual sales by a person, or auctioneer employed 8,657
directly by the person to conduct such sales, except as to such 8,659
sales of motor vehicles, watercraft or outboard motors required 8,660
to be titled under section 1548.06 of the Revised Code, 8,661
watercraft documented with the United States coast guard, 8,662
snowmobiles, AND all-purpose vehicles as defined in section 8,663
4519.01 of the Revised Code, and manufactured homes; 8,664
(9) Sales of services or tangible personal property, other 8,666
than motor vehicles, MOBILE HOMES, and manufactured homes, by 8,668
churches or by nonprofit organizations operated exclusively for 8,669
charitable purposes as defined in division (B)(12) of this 8,670
section, provided that the number of days on which such tangible 8,671
personal property or services, other than items never subject to 8,672
the tax, are sold does not exceed six in any calendar year. If 8,673
the number of days on which such sales are made exceeds six in 8,674
any calendar year, the church or organization shall be considered 8,675
to be engaged in business and all subsequent sales by it shall be 8,676
subject to the tax. In counting the number of days, all sales by 8,677
groups within a church or within an organization shall be 8,678
considered to be sales of that church or organization, except 8,679
that sales made by separate student clubs and other groups of 8,680
students of a primary or secondary school, and sales made by a 8,681
parent-teacher association, booster group, or similar 8,682
organization that raises money to support or fund curricular or 8,683
extracurricular activities of a primary or secondary school, 8,684
shall not be considered to be sales of such school and sales by 8,685
202
each such club, group, association, or organization shall be 8,686
counted separately for purposes of the six-day limitation. This 8,687
division does not apply to sales by a noncommercial educational 8,688
radio or television broadcasting station. 8,689
(10) Sales not within the taxing power of this state under 8,691
the Constitution of the United States; 8,692
(11) The transportation of persons or property, unless the 8,694
transportation is by a private investigation and security 8,695
service; 8,696
(12) Sales of tangible personal property or services to 8,698
churches, to organizations exempt from taxation under section 8,699
501(c)(3) of the Internal Revenue Code of 1986, and to any other 8,700
nonprofit organizations operated exclusively for charitable 8,701
purposes in this state, no part of the net income of which inures 8,702
to the benefit of any private shareholder or individual, and no 8,703
substantial part of the activities of which consists of carrying 8,704
on propaganda or otherwise attempting to influence legislation; 8,705
sales to offices administering one or more homes for the aged or 8,706
one or more hospital facilities exempt under section 140.08 of 8,707
the Revised Code; and sales to organizations described in 8,708
division (D) of section 5709.12 of the Revised Code. 8,709
"Charitable purposes" means the relief of poverty, the 8,711
improvement of health through the alleviation of illness, 8,712
disease, or injury, the operation of an organization exclusively 8,713
for the provision of professional, laundry, printing, and 8,714
purchasing services to hospitals or charitable institutions, the 8,715
operation of a home for the aged, as defined in section 5701.13 8,716
of the Revised Code, the operation of a radio or television 8,717
broadcasting station that is licensed by the federal 8,718
communications commission as a noncommercial educational radio or 8,719
television station, the operation of a nonprofit animal adoption 8,720
service or a county humane society, the promotion of education by 8,721
an institution of learning that maintains a faculty of qualified 8,723
instructors, teaches regular continuous courses of study, and 8,724
203
confers a recognized diploma upon completion of a specific 8,725
curriculum, the operation of a parent teacher association, 8,726
booster group, or similar organization primarily engaged in the 8,727
promotion and support of the curricular or extracurricular 8,728
activities of a primary or secondary school, the operation of a 8,729
community or area center in which presentations in music, 8,730
dramatics, the arts, and related fields are made in order to 8,731
foster public interest and education therein, the production of 8,732
performances in music, dramatics, and the arts, or the promotion 8,733
of education by an organization engaged in carrying on research 8,734
in, or the dissemination of scientific and technological 8,735
knowledge and information primarily for the public. 8,736
Nothing in this division shall be deemed to exempt sales to 8,738
any organization for use in the operation or carrying on of a 8,739
trade or business, or sales to a home for the aged for use in the 8,740
operation of independent living facilities as defined in division 8,741
(A) of section 5709.12 of the Revised Code. 8,742
(13) Building and construction materials and services sold 8,744
to construction contractors for incorporation into a structure or 8,745
improvement to real property under a construction contract with 8,746
this state or a political subdivision thereof, or with the United 8,747
States government or any of its agencies; building and 8,748
construction materials and services sold to construction 8,749
contractors for incorporation into a structure or improvement to 8,750
real property that are accepted for ownership by this state or 8,752
any of its political subdivisions, or by the United States 8,753
government or any of its agencies at the time of completion of 8,754
such structures or improvements; building and construction 8,755
materials sold to construction contractors for incorporation into 8,756
a horticulture structure or livestock structure for a person 8,757
engaged in the business of horticulture or producing livestock; 8,758
building materials and services sold to a construction contractor 8,759
for incorporation into a house of public worship or religious 8,760
education, or a building used exclusively for charitable purposes 8,761
204
under a construction contract with an organization whose purpose 8,762
is as described in division (B)(12) of this section; building and 8,763
construction materials sold for incorporation into the original 8,764
construction of a sports facility under section 307.696 of the 8,765
Revised Code; and building and construction materials and 8,766
services sold to a construction contractor for incorporation into 8,767
real property outside this state if such materials and services, 8,768
when sold to a construction contractor in the state in which the 8,769
real property is located for incorporation into real property in 8,770
that state, would be exempt from a tax on sales levied by that 8,771
state; 8,772
(14) Sales of ships or vessels or rail rolling stock used 8,774
or to be used principally in interstate or foreign commerce, and 8,775
repairs, alterations, fuel, and lubricants for such ships or 8,776
vessels or rail rolling stock; 8,777
(15) Sales to persons engaged in any of the activities 8,779
mentioned in division (E)(2) or (9) of section 5739.01 of the 8,780
Revised Code, to persons engaged in making retail sales, or to 8,781
persons who purchase for sale from a manufacturer tangible 8,782
personal property that was produced by the manufacturer in 8,783
accordance with specific designs provided by the purchaser, of 8,784
packages, including material and parts for packages, and of 8,785
machinery, equipment, and material for use primarily in packaging 8,786
tangible personal property produced for sale by or on the order 8,787
of the person doing the packaging, or sold at retail. "Packages" 8,788
includes bags, baskets, cartons, crates, boxes, cans, bottles, 8,789
bindings, wrappings, and other similar devices and containers, 8,790
and "packaging" means placing therein. 8,791
(16) Sales of food to persons using food stamp coupons to 8,793
purchase the food. As used in division (B)(16) of this section, 8,794
"food" has the same meaning as in the "Food Stamp Act of 1977," 8,795
91 Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations 8,796
adopted pursuant to that act. 8,797
(17) Sales to persons engaged in farming, agriculture, 8,799
205
horticulture, or floriculture, of tangible personal property for 8,800
use or consumption directly in the production by farming, 8,801
agriculture, horticulture, or floriculture of other tangible 8,802
personal property for use or consumption directly in the 8,803
production of tangible personal property for sale by farming, 8,804
agriculture, horticulture, or floriculture; or material and parts 8,805
for incorporation into any such tangible personal property for 8,806
use or consumption in production; and of tangible personal 8,807
property for such use or consumption in the conditioning or 8,808
holding of products produced by and for such use, consumption, or 8,809
sale by persons engaged in farming, agriculture, horticulture, or 8,810
floriculture, except where such property is incorporated into 8,811
real property; 8,812
(18) Sales of drugs dispensed by a registered pharmacist 8,814
upon the order of a practitioner licensed to prescribe, dispense, 8,815
and administer drugs to a human being in the course of the 8,816
professional practice; insulin as recognized in the official 8,817
United States pharmacopoeia; urine and blood testing materials 8,818
when used by diabetics or persons with hypoglycemia to test for 8,819
glucose or acetone; hypodermic syringes and needles when used by 8,820
diabetics for insulin injections; epoetin alfa when purchased for 8,821
use in the treatment of persons with end-stage renal disease; 8,822
hospital beds when purchased for use by persons with medical 8,824
problems for medical purposes; and oxygen and oxygen-dispensing 8,825
equipment when purchased for use by persons with medical problems 8,826
for medical purposes;
(19) Sales of artificial limbs or portion thereof, breast 8,828
prostheses, and other prosthetic devices for humans; braces or 8,829
other devices for supporting weakened or nonfunctioning parts of 8,830
the human body; wheelchairs; devices used to lift wheelchairs 8,831
into motor vehicles and parts and accessories to such devices; 8,832
crutches or other devices to aid human perambulation; and items 8,833
of tangible personal property used to supplement impaired 8,834
functions of the human body such as respiration, hearing, or 8,835
206
elimination. No exemption under this division shall be allowed 8,836
for nonprescription drugs, medicines, or remedies; items or 8,837
devices used to supplement vision; items or devices whose 8,838
function is solely or primarily cosmetic; or physical fitness 8,839
equipment. This division does not apply to sales to a physician 8,840
or medical facility for use in the treatment of a patient. 8,841
(20) Sales of emergency and fire protection vehicles and 8,843
equipment to nonprofit organizations for use solely in providing 8,844
fire protection and emergency services for political subdivisions 8,845
of the state; 8,846
(21) Sales of tangible personal property, manufactured in 8,848
this state, if sold by the manufacturer in this state to a 8,849
retailer for use in the retail business of the retailer outside 8,850
of this state and if possession is taken from the manufacturer by 8,852
the purchaser within this state for the sole purpose of 8,853
immediately removing the same from this state in a vehicle owned 8,854
by the purchaser;
(22) Sales of services provided by the state or any of its 8,856
political subdivisions, agencies, instrumentalities, 8,857
institutions, or authorities, or by governmental entities of the 8,858
state or any of its political subdivisions, agencies, 8,859
instrumentalities, institutions, or authorities; 8,860
(23) Sales of motor vehicles to nonresidents of this state 8,862
upon the presentation of an affidavit executed in this state by 8,863
the nonresident purchaser affirming that the purchaser is a 8,864
nonresident of this state, that possession of the motor vehicle 8,865
is taken in this state for the sole purpose of immediately 8,866
removing it from this state, that the motor vehicle will be 8,867
permanently titled and registered in another state, and that the 8,868
motor vehicle will not be used in this state; 8,869
(24) Sales to persons engaged in the preparation of eggs 8,871
for sale of tangible personal property used or consumed directly 8,872
in such preparation, including such tangible personal property 8,873
used for cleaning, sanitizing, preserving, grading, sorting, and 8,874
207
classifying by size; packages, including material and parts for 8,875
packages, and of machinery, equipment, and material for use in 8,876
packaging eggs for sale; and handling and transportation 8,877
equipment and parts therefor, except motor vehicles licensed to 8,878
operate on public highways, used in intraplant or interplant 8,879
transfers or shipment of eggs in the process of preparation for 8,880
sale, when the plant or plants within or between which such 8,881
transfers or shipments occur are operated by the same person. 8,882
"Packages" includes containers, cases, baskets, flats, fillers, 8,883
filler flats, cartons, closure materials, labels, and labeling 8,884
materials, and "packaging" means placing therein. 8,885
(25)(a) Sales of water to a consumer for residential use, 8,887
except the sale of bottled water, distilled water, mineral water, 8,888
carbonated water, or ice; 8,889
(b) Sales of water by a nonprofit corporation engaged 8,891
exclusively in the treatment, distribution, and sale of water to 8,892
consumers, if such water is delivered to consumers through pipes 8,893
or tubing. 8,894
(26) Fees charged for inspection or reinspection of motor 8,896
vehicles under section 3704.14 of the Revised Code; 8,897
(27) Sales of solar, wind, or hydrothermal energy systems 8,899
that meet the guidelines established under division (B) of 8,900
section 1551.20 of the Revised Code, components of such systems 8,901
that are identified under division (B) or (D) of that section, or 8,902
charges for the installation of such systems or components, made 8,903
during the period from August 14, 1979, through December 31, 8,904
1985; 8,905
(28) Sales to persons licensed to conduct a food service 8,907
operation pursuant to section 3732.03 of the Revised Code, of 8,908
tangible personal property primarily used directly for the 8,909
following:
(a) To prepare food for human consumption for sale; 8,911
(b) To preserve food that has been or will be prepared for 8,914
human consumption for sale by the food service operator, not
208
including tangible personal property used to display food for 8,915
selection by the consumer; 8,916
(c) To clean tangible personal property used to prepare or 8,918
serve food for human consumption for sale. 8,919
(29) Sales of animals by nonprofit animal adoption 8,921
services or county humane societies; 8,922
(30) Sales of services to a corporation described in 8,924
division (A) of section 5709.72 of the Revised Code, and sales of 8,925
tangible personal property that qualifies for exemption from 8,926
taxation under section 5709.72 of the Revised Code; 8,927
(31) Sales and installation of agricultural land tile, as 8,929
defined in division (B)(5)(a) of section 5739.01 of the Revised 8,930
Code; 8,931
(32) Sales and erection or installation of portable grain 8,933
bins, as defined in division (B)(5)(b) of section 5739.01 of the 8,934
Revised Code; 8,935
(33) The sale, lease, repair, and maintenance of; parts 8,937
for; or items attached to or incorporated in motor vehicles that 8,938
are primarily used for transporting tangible personal property by 8,939
a person engaged in highway transportation for hire; 8,940
(34) Sales to the state headquarters of any veterans' 8,942
organization in Ohio that is either incorporated and issued a 8,943
charter by the congress of the United States or is recognized by 8,944
the United States veterans administration, for use by the 8,945
headquarters; 8,946
(35) Sales to a telecommunications service vendor of 8,948
tangible personal property and services used directly and 8,949
primarily in transmitting, receiving, switching, or recording any 8,950
interactive, two-way electromagnetic communications, including 8,951
voice, image, data, and information, through the use of any 8,952
medium, including, but not limited to, poles, wires, cables, 8,953
switching equipment, computers, and record storage devices and 8,954
media, and component parts for the tangible personal property. 8,955
The exemption provided in division (B)(35) of this section shall 8,956
209
be in lieu of all other exceptions under division (E)(2) of 8,957
section 5739.01 of the Revised Code to which a telecommunications 8,958
service vendor may otherwise be entitled based upon the use of 8,959
the thing purchased in providing the telecommunications service. 8,960
(36) Sales of investment metal bullion and investment 8,962
coins. "Investment metal bullion" means any elementary precious 8,963
metal that has been put through a process of smelting or 8,964
refining, including, but not limited to, gold, silver, platinum, 8,965
and palladium, and which is in such state or condition that its 8,966
value depends upon its content and not upon its form. 8,967
"Investment metal bullion" does not include fabricated precious 8,968
metal that has been processed or manufactured for one or more 8,970
specific and customary industrial, professional, or artistic 8,971
uses. "Investment coins" means numismatic coins or other forms 8,972
of money and legal tender manufactured of gold, silver, platinum, 8,973
palladium, or other metal under the laws of the United States or 8,974
any foreign nation with a fair market value greater than any 8,975
statutory or nominal value of such coins. 8,976
(37)(a) Sales where the purpose of the consumer is to use 8,978
or consume the things transferred in making retail sales and 8,979
consisting of newspaper inserts, catalogues, coupons, flyers, 8,980
gift certificates, or other advertising material that prices and 8,982
describes tangible personal property offered for retail sale. 8,983
(b) Sales to direct marketing vendors of preliminary 8,985
materials such as photographs, artwork, and typesetting that will 8,986
be used in printing advertising material; of printed matter that 8,987
offers free merchandise or chances to win sweepstake prizes and 8,988
that is mailed to potential customers with advertising material 8,989
described in division (B)(37)(a) of this section; and of 8,990
equipment such as telephones, computers, facsimile machines, and 8,991
similar tangible personal property primarily used to accept 8,992
orders for direct marketing retail sales. 8,993
(c) Sales of automatic food vending machines that preserve 8,995
food with a shelf life of forty-five days or less by 8,996
210
refrigeration and dispense it to the consumer. 8,997
For purposes of division (B)(37) of this section, "direct 8,999
marketing" means the method of selling where consumers order 9,000
tangible personal property by United States mail, delivery 9,001
service, or telecommunication and the vendor delivers or ships 9,002
the tangible personal property sold to the consumer from a 9,003
warehouse, catalogue distribution center, or similar fulfillment 9,004
facility by means of the United States mail, delivery service, or 9,005
common carrier. 9,006
(38) Sales to a person engaged in the business of 9,008
horticulture or producing livestock of materials to be 9,009
incorporated into a horticulture structure or livestock 9,010
structure; 9,011
(39) The sale of a motor vehicle that is used exclusively 9,013
for a vanpool ridesharing arrangement to persons participating in 9,014
the vanpool ridesharing arrangement when the vendor is selling 9,015
the vehicle pursuant to a contract between the vendor and the 9,016
department of transportation;
(40) SALES OF MANUFACTURED AND MOBILE HOMES THAT HAVE 9,018
ACQUIRED SITUS IN THIS STATE. 9,019
For the purpose of the proper administration of this 9,021
chapter, and to prevent the evasion of the tax, it is presumed 9,022
that all sales made in this state are subject to the tax until 9,023
the contrary is established. 9,024
As used in this section, except in division (B)(16) of this 9,026
section, "food" includes cereals and cereal products, milk and 9,027
milk products including ice cream, meat and meat products, fish 9,028
and fish products, eggs and egg products, vegetables and 9,029
vegetable products, fruits, fruit products, and pure fruit 9,030
juices, condiments, sugar and sugar products, coffee and coffee 9,031
substitutes, tea, and cocoa and cocoa products. It does not 9,032
include: spirituous or malt liquors; soft drinks; sodas and 9,033
beverages that are ordinarily dispensed at bars and soda 9,034
fountains or in connection therewith other than coffee, tea, and 9,035
211
cocoa; root beer and root beer extracts; malt and malt extracts; 9,036
mineral oils, cod liver oils, and halibut liver oil; medicines, 9,037
including tonics, vitamin preparations, and other products sold 9,038
primarily for their medicinal properties; and water, including 9,039
mineral, bottled, and carbonated waters and ice. 9,040
(C) The levy of an excise tax on transactions by which 9,042
lodging by a hotel is or is to be furnished to transient guests 9,043
pursuant to this section and division (B) of section 5739.01 of 9,044
the Revised Code does not prevent any of the following: 9,045
(1) A municipal corporation or township from levying an 9,047
excise tax for any lawful purpose not to exceed three per cent on 9,048
transactions by which lodging by a hotel is or is to be furnished 9,049
to transient guests in addition to the tax levied by this 9,050
section. If a municipal corporation or township repeals a tax 9,051
imposed under division (C)(1) of this section and a county in 9,052
which the municipal corporation or township has territory has a 9,053
tax imposed under division (C) of section 5739.024 of the Revised 9,054
Code in effect, the municipal corporation or township may not 9,055
reimpose its tax as long as that county tax remains in effect. A 9,056
municipal corporation or township in which a tax is levied under 9,057
division (B)(2) of section 351.021 of the Revised Code may not 9,058
increase the rate of its tax levied under division (C)(1) of this 9,059
section to any rate that would cause the total taxes levied under 9,060
both of those divisions to exceed three per cent on any lodging 9,061
transaction within the municipal corporation or township. 9,062
(2) A municipal corporation or a township from levying an 9,064
additional excise tax not to exceed three per cent on such 9,065
transactions pursuant to division (B) of section 5739.024 of the 9,066
Revised Code. Such tax is in addition to any tax imposed under 9,067
division (C)(1) of this section. 9,068
(3) A county from levying an excise tax not to exceed 9,070
three per cent of such transactions pursuant to division (A) of 9,071
section 5739.024 of the Revised Code. 9,072
(4) A county from levying an excise tax not to exceed 9,074
212
three per cent of such transactions pursuant to division (C) of 9,075
section 5739.024 of the Revised Code. Such a tax is in addition 9,076
to any tax imposed under division (C)(3) of this section. 9,077
(5) A convention facilities authority, as defined in 9,079
division (A) of section 351.01 of the Revised Code, from levying 9,080
the excise taxes provided for in division (B) of section 351.021 9,081
of the Revised Code. 9,082
(6) A county from levying an excise tax not to exceed one 9,084
and one-half per cent of such transactions pursuant to division 9,085
(D) of section 5739.024 of the Revised Code. Such tax is in 9,086
addition to any tax imposed under division (C)(3) or (4) of this 9,087
section. 9,088
(7) A county from levying an excise tax not to exceed one 9,090
and one-half per cent of such transactions pursuant to division 9,091
(E) of section 5739.024 of the Revised Code. Such a tax is in 9,092
addition to any tax imposed under division (C)(3), (4), or (6) of 9,093
this section. 9,094
(D) The levy of this tax on retail sales of recreation and 9,096
sports club service shall not prevent a municipal corporation 9,097
from levying any tax on recreation and sports club dues or on any 9,098
income generated by recreation and sports club dues. 9,099
Section 2. That existing sections 303.21, 305.31, 319.202, 9,101
319.302, 319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 9,102
322.03, 322.05, 322.99, 323.151, 323.152, 323.153, 323.154, 9,103
323.155, 323.156, 323.31, 325.31, 519.21, 1151.349, 1345.71, 9,104
1506.01, 1521.01, 1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 9,105
3733.025, 3733.06, 3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 9,106
3781.10, 3781.181, 3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 9,107
4503.061, 4503.062, 4503.063, 4503.064, 4503.065, 4503.066, 9,108
4503.067, 4503.19, 4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 9,109
4505.11, 4505.20, 4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 9,110
4733.18, 4905.90, 5117.01, 5701.02, 5728.01, 5739.01, and 5739.02 9,112
of the Revised Code are hereby repealed. 9,113
Section 3. Section 305.31 of the Revised Code is presented 9,116
213
in this act as a composite of the section as amended by both Am. 9,118
Sub. S.B. 188 and Am. Sub. H.B. 99 of the 121st General Assembly,
with the new language of neither of the acts shown in capital 9,120
letters. Section 319.302 of the Revised Code is presented in 9,121
this act as a composite of the section as amended by both Sub. 9,123
H.B. 462 and Am. Sub. H.B. 517 of the 121st General Assembly,
with the new language of neither of the acts shown in capital 9,125
letters. Section 3781.10 of the Revised Code is presented in 9,126
this act as a composite of the section as amended by both Sub. 9,127
H.B. 231 and Am. Sub. S.B. 162 of the 121st General Assembly, 9,129
with the new language of neither of the acts shown in capital 9,130
letters. Section 4505.06 of the Revised Code is presented in 9,131
this act as a composite of the section as amended by both Am. 9,132
Sub. H.B. 353 and Am. Sub. S.B. 182 of the 121st General 9,134
Assembly, with the new language of neither of the acts shown in 9,136
capital letters. This is in recognition of the principle stated 9,139
in division (B) of section 1.52 of the Revised Code that such 9,140
amendments are to be harmonized where not substantively 9,141
irreconcilable and constitutes a legislative finding that such is 9,142
the resulting version in effect prior to the effective date of 9,143
this act.