As Reported by the Senate Ways and Means Committee 1
122nd General Assembly 4
Regular Session Sub. 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, 21
4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 22
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 23
4733.18, 4905.90, 5117.01, 5701.02, 5715.39
5728.01, 5739.02, and 5741.02, and to enact 24
sections 303.212, 322.06, 519.212, 3781.184, and 25
5739.0210 of the Revised Code to revise the sales 26
and use taxes applicable to manufactured homes, 27
require that all manufactured and mobile homes 28
pay either a real property tax or a manufactured 29
home tax, and make various other changes relative 30
to the taxation of manufactured and mobile homes;
to clarify that state and local building codes do 32
not govern manufactured homes, but that all
manufactured homes must be built pursuant to 33
federal standards and carry a permanent tag to 34
indicate compliance; to require that manufactured 35
homes that meet specified appearance criteria and 36
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are permanently sited be treated as single-family 37
homes for zoning purposes if they meet all local
zoning requirements that do not conflict with 38
roof pitch and federal construction standards; 39
and to make various other changes in the law
concerning manufactured and mobile homes. 40
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 42
Section 1. That sections 303.21, 305.31, 319.202, 319.302, 44
319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 322.03, 322.05, 45
322.99, 323.151, 323.152, 323.153, 323.154, 323.155, 323.156, 46
323.31, 325.31, 519.21, 1151.349, 1345.71, 1506.01, 1521.01, 47
1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 3733.025, 3733.06, 48
3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 49
3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 4503.061, 4503.062, 50
4503.063, 4503.064, 4503.065, 4503.066, 4503.067, 4503.19, 51
4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 52
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 53
5117.01, 5701.02, 5715.39, 5728.01, 5739.02, and 5741.02 be 54
amended and sections 303.212, 322.06, 519.212, 3781.184, and 55
5739.0210 of the Revised Code be enacted to read as follows: 60
Sec. 303.21. (A) Except as otherwise provided in division 69
(B) of this section, sections 303.01 to 303.25 of the Revised 70
Code do not confer any power on any county rural zoning 71
commission, board of county commissioners, or board of zoning 72
appeals to prohibit the use of any land for agricultural purposes 73
or the construction or use of buildings or structures incident to 74
the use for agricultural purposes of the land on which such 75
buildings or structures are located, and no zoning certificate 76
shall be required for any such building or structure. 77
(B) A county zoning resolution, or an amendment to such 79
resolution, may in any platted subdivision approved under section 80
711.05, 711.09, or 711.10 of the Revised Code, or in any area 81
consisting of fifteen or more lots approved under section 711.131 82
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of the Revised Code that are contiguous to one another, or some 83
of which are contiguous to one another and adjacent to one side 84
of a dedicated public road, and the balance of which are 85
contiguous to one another and adjacent to the opposite side of 86
the same dedicated public road regulate: 87
(1) Agriculture on lots of one acre or less; 89
(2) Buildings or structures incident to the use of land 91
for agricultural purposes on lots greater than one acre but not 92
greater than five acres by: set back building lines; height; and 93
size; 94
(3) Dairying and animal and poultry husbandry on lots 96
greater than one acre but not greater than five acres when at 97
least thirty-five per cent of the lots in the subdivision are 98
developed with at least one building, structure, or improvement 99
that is subject to real property taxation or that is subject to 100
the tax on manufactured AND MOBILE homes under section 4503.06 of 101
the Revised Code. After thirty-five per cent of the lots are so 102
developed, dairying and animal and poultry husbandry shall be 103
considered nonconforming use of land and buildings or structures 104
pursuant to section 303.19 of the Revised Code. 105
Division (B) of this section confers no power on any county 107
rural zoning commission, board of county commissioners, or board 108
of zoning appeals to regulate agriculture, buildings or 109
structures, and dairying and animal and poultry husbandry on lots 110
greater than five acres. 111
(C) Such sections confer no power on any board of county 113
commissioners, county rural zoning commission, or board of zoning 114
appeals to prohibit in a district zoned for agricultural, 115
industrial, residential, or commercial uses, the use of any land 116
for a farm market where fifty per cent or more of the gross 117
income received from the market is derived from produce raised on 118
farms owned or operated by the market operator in a normal crop 119
year. However, a board of county commissioners, as provided in 120
section 303.02 of the Revised Code, may regulate such factors 121
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pertaining to farm markets as size of the structure, size of 122
parking areas that may be required, set back building lines, and 123
egress or ingress, where such regulation is necessary to protect 124
the public health and safety. 125
Sec. 303.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 128
THIS SECTION, SECTIONS 303.01 TO 303.25 OF THE REVISED CODE DO 130
NOT CONFER ON ANY COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 131
COMMISSIONERS, OR BOARD OF ZONING APPEALS, THE AUTHORITY TO 132
PROHIBIT OR RESTRICT THE LOCATION OF A PERMANENTLY SITED
MANUFACTURED HOME, AS DEFINED IN DIVISION (C)(6) OF SECTION 134
3781.06 OF THE REVISED CODE, IN ANY DISTRICT OR ZONE IN WHICH A 136
SINGLE-FAMILY HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 139
AUTHORITY OF A COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 140
COMMISSIONERS, OR BOARD OF ZONING APPEALS TO DO EITHER OF THE
FOLLOWING: 141
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 144
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 145
ALL SINGLE-FAMILY RESIDENCES IN THE DISTRICT OR ZONE IN WHICH THE 146
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 147
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 148
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 149
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 150
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 152
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 154
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 155
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 156
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 157
HOMES.
(C) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 160
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 161
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 162
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 164
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 166
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HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 168
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 169
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 170
RESTRICTIVE COVENANT IN A DEED. 171
Sec. 305.31. The procedure for submitting to a referendum 181
any resolution adopted by a board of county commissioners 182
pursuant to division (D)(1) of section 307.697, section 322.02, 185
322.06, 324.02, division (B)(1) of section 4301.421, section
4504.02, 5739.021, 5739.026, 5741.021, 5741.023, or division 187
(C)(1) of section 5743.024 of the Revised Code or rule adopted 188
pursuant to section 307.79 of the Revised Code shall be as 189
prescribed by this section. 190
When EXCEPT AS OTHERWISE PROVIDED IN THIS PARAGRAPH, WHEN a 192
petition, signed by ten per cent of the number of electors who 194
voted for governor at the most recent general election for the 195
office of governor in the county, is filed with the county 196
auditor within thirty days after the date such resolution is 197
passed or rule is adopted by the board of county commissioners, 198
or is filed within forty-five days after the resolution is 199
passed, in the case of a resolution adopted pursuant to section 200
5739.021 of the Revised Code that is passed within one year after 201
a resolution adopted pursuant to that section has been rejected 202
or repealed by the electors, requesting that such resolution be 203
submitted to the electors of such county for their approval or 204
rejection, such county auditor shall, after ten days following 205
the filing of the petition, and not later than four p.m. of the 206
seventy-fifth day before the day of election, transmit a 207
certified copy of the text of the resolution or rule to the board 208
of elections. In the case of a petition requesting that a
resolution adopted under division (D)(1) of section 307.697, 209
division (B)(1) of section 4301.421, or division (C)(1) of 210
section 5743.024 of the Revised Code be submitted to electors for 212
their approval or rejection, the petition must be signed by seven 213
per cent of the number of electors who voted for governor at the 214
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next preceding MOST RECENT election for the office of governor in 215
the county. The county auditor shall transmit the petition to 217
the board together with the certified copy of the resolution or 218
rule. The board shall examine all signatures on the petition to 219
determine the number of electors of the county who signed the 220
petition. The board shall return the petition to the auditor 221
within ten days after receiving it, together with a statement 222
attesting to the number of such electors who signed the petition. 223
The board shall submit the resolution or rule to the electors of 224
the county, for their approval or rejection, at the succeeding 225
general election held in the county in any year, or on the day of 226
the succeeding primary election held in the county in 227
even-numbered years, occurring subsequent to seventy-five days 228
after the auditor certifies the sufficiency and validity of the 229
petition to the board of elections.
No resolution shall go into effect until approved by the 231
majority of those voting upon it. However, a rule shall take 232
effect and remain in effect unless and until a majority of the 233
electors voting on the question of repeal approve the repeal. 234
Sections 305.31 to 305.41 of the Revised Code do not prevent a 235
county, after the passage of any resolution or adoption of any 236
rule, from proceeding at once to give any notice or make any 237
publication required by the resolution or rule. 238
The board of county commissioners shall make available to 240
any person, upon request, a certified copy of any resolution or 241
rule subject to the procedure for submitting a referendum under 242
sections 305.31 to 305.42 of the Revised Code beginning on the 243
date the resolution or rule is adopted by the board. The board 244
may charge a fee for the cost of copying the resolution or rule. 245
As used in this section, "certified copy" means a copy 247
containing a written statement attesting that it is a true and 248
exact reproduction of the original resolution or rule. 249
Sec. 319.202. Before the county auditor indorses any real 258
property conveyance OR MANUFACTURED OR MOBILE HOME CONVEYANCE 259
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presented to him THE AUDITOR pursuant to section 319.20 of the 261
Revised Code OR REGISTERS ANY MANUFACTURED OR MOBILE HOME
CONVEYANCE PURSUANT TO SECTION 4503.061 OF THE REVISED CODE, the 264
grantee or his THE GRANTEE'S representative shall submit in 265
triplicate a statement, prescribed by the tax commissioner, and 266
other information as the county auditor may require, declaring 267
the value of real property OR MANUFACTURED OR MOBILE HOME 268
conveyed, except that when the transfer is exempt under division 269
(F)(3) of section 319.54 of the Revised Code only a statement of 270
the reason for the exemption shall be required. Each statement 271
submitted under this section shall contain the information 272
required under divisions (A) and (B) of this section. 273
(A) Each statement submitted under this section shall 275
either: 276
(1) Contain an affirmation by the grantee that the grantor 278
has been asked by the grantee or his THE GRANTEE'S representative 280
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property OR THE 282
CURRENT OR FOLLOWING YEAR'S TAXES ON THE MANUFACTURED OR MOBILE 283
HOME conveyed will be reduced under division (A) of section 284
323.152 of the Revised Code and that the grantor indicated that 285
to the best of his THE GRANTOR'S knowledge the taxes will not be 286
so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 288
stating: 289
(a) To the best of the grantor's knowledge the real 291
property OR THE MANUFACTURED OR MOBILE HOME that is the subject 292
of the conveyance is eligible for and will receive a reduction in 294
taxes for or payable in the current year under division (A) of 295
section 323.152 of the Revised Code and that the reduction or 296
reductions will be reflected in the grantee's taxes; 297
(b) The estimated amount of such reductions that will be 299
reflected in the grantee's taxes; 300
(c) That the grantor and the grantee have considered and 302
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accounted for the total estimated amount of such reductions to 303
the satisfaction of both the grantee and the grantor. The 304
auditor shall indorse the instrument, return it to the grantee or 305
his THE GRANTEE'S representative, and provide a copy of the 306
indorsed instrument to the grantor or his THE GRANTOR'S 308
representative.
(B) Each statement submitted under this section shall 310
either: 311
(1) Contain an affirmation by the grantee that the grantor 313
has been asked by the grantee or his THE GRANTEE'S representative 315
whether to the best of the grantor's knowledge the real property 316
conveyed qualified for the current agricultural use valuation 317
under section 5713.30 of the Revised Code either for the 318
preceding or the current year and that the grantor indicated that 319
to the best of his THE GRANTOR'S knowledge the property conveyed 320
was not so qualified; or 321
(2) Be accompanied by a sworn or affirmed instrument 323
stating: 324
(a) To the best of the grantor's knowledge the real 326
property conveyed was qualified for the current agricultural use 327
valuation under section 5713.30 of the Revised Code either for 328
the preceding or the current year; 329
(b) To the extent that the property will not continue to 331
qualify for the current agricultural use valuation either for the 332
current or the succeeding year, that the property will be subject 333
to a recoupment charge equal to the tax savings in accordance 334
with section 5713.34 of the Revised Code; 335
(c) That the grantor and the grantee have considered and 337
accounted for the total estimated amount of such recoupment, if 338
any, to the satisfaction of both the grantee and the grantor. 339
The auditor shall indorse the instrument, forward it to the 340
grantee or his THE GRANTEE'S representative, and provide a copy 341
of the indorsed instrument to the grantor or his THE GRANTOR'S 343
representative.
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(C) The grantor shall pay the fee required by division 345
(F)(3) of section 319.54 of the Revised Code; and, in the event 346
the board of county commissioners of the county has levied a real 347
property OR A MANUFACTURED HOME transfer tax pursuant to Chapter 348
322. of the Revised Code, the amount required by the real 350
property OR MANUFACTURED HOME transfer tax so levied. If the 351
conveyance is exempt from the fee provided for in division (F)(3) 354
of section 319.54 of the Revised Code and the tax, if any, levied 355
pursuant to Chapter 322. of the Revised Code, the reason for such 356
exemption shall be shown on the statement. Value means, in the 357
case of any deed OR CERTIFICATE OF TITLE not a gift in whole or 358
part, the amount of the full consideration therefor, paid or to 359
be paid for the real estate OR MANUFACTURED OR MOBILE HOME 360
described in the deed OR TITLE, including the amount of any 363
mortgage or vendor's lien thereon. If property sold under a land 364
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 365
least twelve months prior to the date of conveyance, value means 366
the unpaid balance owed to the seller under the contract at the 367
time of the conveyance, but the statement shall set forth the 368
amount paid under such contract prior to the date of conveyance. 369
In the case of a gift in whole or part, value means the estimated 370
price the real estate OR MANUFACTURED OR MOBILE HOME described in 371
the deed OR CERTIFICATE OF TITLE would bring in the open market 374
and under the then existing and prevailing market conditions in a 375
sale between a willing seller and a willing buyer, both 376
conversant with the property and with prevailing general price 377
levels. No person shall willfully falsify the value of property 378
conveyed.
(D) The auditor shall indorse each conveyance on its face 380
to indicate the amount of the conveyance fee and compliance with 381
this section. The auditor shall retain the original copy of the 382
statement of value, forward to the tax commissioner one copy on 383
which shall be noted the most recent assessed value of the 384
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property, and furnish one copy to the grantee or his THE 385
GRANTEE'S representative. 386
(E) In order to achieve uniform administration and 388
collection of the real property transfer fee required by division 389
(F)(3) of section 319.54 of the Revised Code, the tax 390
commissioner shall adopt and promulgate rules for the 391
administration and enforcement of the levy and collection of such 392
fee. 393
Sec. 319.302. After complying with section 319.301 of the 402
Revised Code AND DIVISION (D)(2) OF SECTION 4503.06 OF THE 403
REVISED CODE, the county auditor shall reduce the remaining sums 404
to be levied against each parcel of real property listed on the 405
general tax list and duplicate of real and public utility 406
property for the current tax year, AND AGAINST EACH MANUFACTURED 407
AND MOBILE HOME THAT IS TAXED PURSUANT TO DIVISION (D)(2) OF 410
SECTION 4503.06 OF THE REVISED CODE AND THAT IS ON THE 412
MANUFACTURED HOME TAX LIST FOR THE CURRENT TAX YEAR, by ten per 413
cent. Except as otherwise provided in sections 323.152, and 415
323.158, 505.06, and 715.263 of the Revised Code, the amount of 418
the taxes remaining after such reduction shall be the real and 419
public utility property taxes charged and payable on such, AND 420
THE MANUFACTURED HOME TAX CHARGED AND PAYABLE, ON EACH property 421
and shall be the amounts certified to the county treasurer for 422
collection. Upon receipt of the tax duplicate, the treasurer 423
shall certify to the tax commissioner the total amount by which 424
such taxes were reduced under this section, as shown on the 425
duplicate. Such reduction shall not directly or indirectly
affect the determination of the principal amount of notes that 426
may be issued in anticipation of any tax levies or the amount of 427
bonds or notes for any planned improvements. If after 428
application of sections 5705.31 and 5705.32 of the Revised Code 429
and other applicable provisions of law, including division (F) of 430
section 321.24 of the Revised Code, there would be insufficient 431
funds for payment of debt charges on bonds or notes payable from 432
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taxes reduced by this section, the reduction of taxes provided 433
for in this section shall be adjusted to the extent necessary to 434
provide funds from such taxes. 435
Sec. 319.54. (A) On all moneys collected by the county 444
treasurer on any tax duplicate of the county, other than estate 445
tax duplicates, and on all moneys received as advance payments of 446
personal property and classified property taxes, the county 447
auditor, on settlement with the treasurer and tax commissioner, 448
on or before the date prescribed by law for such settlement or 449
any lawful extension of such date, shall be allowed as 450
compensation for his THE COUNTY AUDITOR'S services the following 451
percentages: 452
(1) On the first one hundred thousand dollars, two and 454
one-half per cent; 455
(2) On the next two million dollars, eight thousand three 457
hundred eighteen ten-thousandths of one per cent; 458
(3) On the next two million dollars, six thousand six 460
hundred fifty-five ten-thousandths of one per cent; 461
(4) On all further sums, one thousand six hundred 463
sixty-three ten-thousandths of one per cent. 464
If any settlement is not made on or before the date 466
prescribed by law for such settlement or any lawful extension of 467
such date, the aggregate compensation allowed to the auditor 468
shall be reduced one per cent for each day such settlement is 469
delayed after the prescribed date. No penalty shall apply if the 470
auditor and treasurer grant all requests for advances up to 471
ninety per cent of the settlement pursuant to section 321.34 of 472
the Revised Code. The compensation allowed in accordance with 473
this section on settlements made before the dates prescribed by 474
law, or the reduced compensation allowed in accordance with this 475
section on settlements made after the date prescribed by law or 476
any lawful extension of such date, shall be apportioned ratably 477
by the auditor and deducted from the shares or portions of the 478
revenue payable to the state as well as to the county, townships, 479
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municipal corporations, and school districts. 480
(B) From all moneys collected by the county treasurer on 482
any tax duplicate of the county, other than estate tax 483
duplicates, and on all moneys received as advance payments of 484
personal property and classified property taxes, there shall be 485
paid into the county treasury to the credit of the real estate 486
assessment fund created by section 325.31 of the Revised Code, an 487
amount to be determined by the county auditor, which shall not 488
exceed the following percentages: 489
(1) On the first one hundred thousand dollars, three and 491
one-half per cent; 492
(2) On the next three million dollars, one and 494
three-eighths per cent; 495
(3) On the next three million dollars, one per cent; 497
(4) On all further sums not exceeding one hundred fifty 499
million dollars, three-quarters of one per cent; 500
(5) On amounts exceeding one hundred fifty million 502
dollars, six-tenths of one per cent. 503
Such compensation shall be apportioned ratably by the 505
auditor and deducted from the shares or portions of the revenue 506
payable to the state as well as to the county, townships, 507
municipal corporations, and school districts. 508
(C) Each county auditor shall receive four per cent of the 510
amount of tax collected and paid into the county treasury, on 511
property omitted and placed by him THE COUNTY AUDITOR on the tax 512
duplicate. 513
(D) On all estate tax moneys collected by the county 515
treasurer, the county auditor, on settlement semiannually with 516
the tax commissioner, shall be allowed, as compensation for his 517
THE COUNTY AUDITOR'S services under Chapter 5731. of the Revised 519
Code, the following percentages: 520
(1) Four per cent on the first one hundred thousand 522
dollars; 523
(2) One-half of one per cent on all additional sums. 525
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Such percentages shall be computed upon the amount 527
collected and reported at each semiannual settlement, and shall 528
be for the use of the general fund of the county. 529
(E) On all cigarette license moneys collected by the 531
county treasurer, the county auditor, on settlement semiannually 532
with the treasurer, shall be allowed as compensation for his THE 533
COUNTY AUDITOR'S services in the issuing of such licenses 535
one-half of one per cent of such moneys, to be apportioned 536
ratably and deducted from the shares of the revenue payable to 537
the county and subdivisions, for the use of the general fund of 538
the county.
(F) The county auditor shall charge and receive fees as 540
follows: 541
(1) For deeds of land sold for taxes to be paid by the 543
purchaser, five dollars; 544
(2) For the transfer or entry of land, lot, or part of 546
lot, to be paid by the person requiring it, fifty cents for each 547
transfer; 548
(3) For receiving statements of value and administering 550
section 319.202 of the Revised Code, one dollar, or ten cents per 551
hundred dollars for each one hundred dollars, or fraction of one 552
hundred dollars, WHICHEVER IS GREATER, of the value of THE real 554
property TRANSFERRED OR THE USED MANUFACTURED HOME OR USED MOBILE 555
HOME, AS DEFINED IN DIVISION (B)(5) OF SECTION 5739.0210 OF THE 556
REVISED CODE, transferred, whichever is greater, except no fee 557
shall be charged when the transfer is made: 558
(a) To or from the United States, this state, or any 560
instrumentality, agency, or political subdivision of the United 561
States or this state; 562
(b) Solely in order to provide or release security for a 564
debt or obligation; 565
(c) To confirm or correct a deed previously executed and 567
recorded; 568
(d) To evidence a gift, in trust or otherwise and whether 570
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revocable or irrevocable, between husband and wife, or parent and 571
child or the spouse of either; 572
(e) On sale for delinquent taxes or assessments; 574
(f) Pursuant to court order, to the extent that such 576
transfer is not the result of a sale effected or completed 577
pursuant to such order; 578
(g) Pursuant to a reorganization of corporations or 580
unincorporated associations or pursuant to the dissolution of a 581
corporation, to the extent that the corporation conveys the 582
property to a stockholder as a distribution in kind of the 583
corporation's assets in exchange for the stockholder's shares in 584
the dissolved corporation; 585
(h) By a subsidiary corporation to its parent corporation 587
for no consideration, nominal consideration, or in sole 588
consideration of the cancellation or surrender of the 589
subsidiary's stock; 590
(i) By lease, whether or not it extends to mineral or 592
mineral rights, unless the lease is for a term of years renewable 593
forever; 594
(j) When the value of the real property OR THE 596
MANUFACTURED OR MOBILE HOME or THE VALUE OF THE interest in real 597
property THAT IS conveyed does not exceed one hundred dollars; 598
(k) Of an occupied residential property, INCLUDING A 600
MANUFACTURED OR MOBILE HOME, being transferred to the builder of 601
a new residence OR TO THE DEALER OF A NEW MANUFACTURED OR MOBILE 602
HOME when the former residence is traded as part of the 603
consideration for the new residence OR NEW MANUFACTURED OR MOBILE 604
HOME;
(l) To a grantee other than a dealer in real property OR 606
IN MANUFACTURED OR MOBILE HOMES, solely for the purpose of, and 607
as a step in, the prompt sale of the real property OR 608
MANUFACTURED OR MOBILE HOME to others;
(m) To or from a person when no money or other valuable 610
and tangible consideration readily convertible into money is paid 611
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or to be paid for the real estate OR MANUFACTURED OR MOBILE HOME 612
and the transaction is not a gift; 614
(n) Pursuant to division (B) of section 317.22, or to 616
section 2113.61 of the Revised Code, between spouses or to a 617
surviving spouse pursuant to section 5302.17 of the Revised Code 618
as it existed prior to April 4, 1985, between persons pursuant to 619
section 5302.17 or 5302.18 of the Revised Code on or after April 620
4, 1985, to a person who is a surviving, survivorship tenant 621
pursuant to section 5302.17 of the Revised Code on or after April 622
4, 1985, or pursuant to section 5309.45 of the Revised Code; 623
(o) To a trustee acting on behalf of minor children of the 625
deceased; 626
(p) Of an easement or right-of-way when the value of the 628
interest conveyed does not exceed one thousand dollars; 629
(q) Of property sold to a surviving spouse pursuant to 631
section 2106.16 of the Revised Code; 632
(r) To or from an organization exempt from federal income 634
taxation under section 501(c)(3) of the "Internal Revenue Code of 635
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 636
transfer is without consideration and is in furtherance of the 637
charitable or public purposes of such organization; 638
(s) Among the heirs at law or devisees, including a 640
surviving spouse, of a common decedent, when no consideration in 641
money is paid or to be paid for the real property OR MANUFACTURED 642
OR MOBILE HOME; 643
(t) To a trustee of a trust, when the grantor of the trust 645
has reserved an unlimited power to revoke the trust; 646
(u) To the grantor of a trust by a trustee of the trust, 648
when the transfer is made to the grantor pursuant to the exercise 649
of the grantor's power to revoke the trust or to withdraw trust 650
assets;
(v) To the beneficiaries of a trust if the fee was paid on 652
the transfer from the grantor of the trust to the trustee or if 653
the transfer is made pursuant to trust provisions which became 654
16
irrevocable at the death of the grantor; 655
(w) To a corporation for incorporation into a sports 657
facility constructed pursuant to section 307.696 of the Revised 658
Code. 659
The auditor shall compute and collect the fee. The auditor 661
shall maintain a numbered receipt system, as prescribed by the 662
tax commissioner, and use such receipt system to provide a 663
receipt to each person paying a fee. The auditor shall deposit 664
the receipts of the fees on conveyances in the county treasury 665
daily to the credit of the general fund of the county. 666
The real property transfer fee provided for in division 668
(F)(3) of this section shall be applicable to any conveyance of 669
real property presented to the auditor on or after January 1, 670
1968, regardless of its time of execution or delivery. 671
Sec. 321.261. Five per cent of all delinquent real 680
property, personal property, and manufactured AND MOBILE home 681
taxes and assessments collected by the county treasurer shall be 682
deposited in the delinquent tax and assessment collection fund, 683
which shall be created in the county treasury. The moneys in the 684
fund, one-half of which shall be appropriated by the board of 685
county commissioners to the treasurer and one-half of which shall 686
be appropriated to the county prosecuting attorney, shall be used 687
solely in connection with the collection of delinquent real 688
property, personal property, and manufactured AND MOBILE home 689
taxes and assessments. 690
Annually by the first day of December, the treasurer and 692
the prosecuting attorney each shall submit a report to the board 693
regarding the use of the moneys appropriated to their respective 694
offices from the delinquent tax and assessment collection fund. 695
Each report shall specify the amount appropriated to the office 696
during the current calendar year, an estimate of the amount so 697
appropriated that will be expended by the end of the year, a 698
summary of how the amount appropriated has been expended in 699
connection with delinquent tax collection activities, and an 700
17
estimate of the amount that will be credited to the fund during 701
the ensuing calendar year. 702
Sec. 321.45. (A) As used in this section: 711
(1) "Taxpayer" means any person in whose name a parcel of 713
property OR MANUFACTURED OR MOBILE HOME is listed on the tax 714
duplicate.
(2) "Prepayment" means any amount given to the county 716
treasurer by a taxpayer under this section for the treasurer to 717
apply as payment of the taxpayer's total taxes due in accordance 718
with this section. 719
(3) "Taxes IN THE CASE OF A PARCEL OF PROPERTY OR A 721
MANUFACTURED OR MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, 722
"TAXES," "delinquent taxes," and "current taxes" have the same 724
meanings as in section 323.01 of the Revised Code. IN THE CASE
OF A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME 725
TAX LIST, "TAXES" MEANS MANUFACTURED HOME TAXES LEVIED PURSUANT 726
TO SECTION 4503.06 OF THE REVISED CODE. 727
(4) "Duplicate" means the treasurer's duplicate of real 729
and public utility property AND THE MANUFACTURED HOME TAX LIST. 730
(5) "Total IN THE CASE OF A PARCEL OF PROPERTY OR A 732
MANUFACTURED OR MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, 733
"TOTAL taxes due" means all delinquent taxes and that portion of 735
current taxes that, in order to avoid a penalty, are required to 736
be paid by the next date that is the last date on which an 737
installment of taxes may be paid without penalty. IN THE CASE OF
A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME TAX 738
LIST, "TOTAL TAXES DUES" MEANS ALL TAXES LEVIED AND DUE UNDER 739
SECTION 4503.06 OF THE REVISED CODE, INCLUDING ANY PENALTY. 740
(B)(1) A county treasurer may enter into a written 742
agreement with any taxpayer, upon mutually agreed on terms and 744
conditions, under which both of the following occur: 745
(a) The taxpayer agrees to tender prepayments of taxes on 747
a parcel of property OR MANUFACTURED OR MOBILE HOME listed on the 749
tax duplicate in the name of the taxpayer;
18
(b) The treasurer agrees to accept the prepayments and 751
hold them either in an escrow fund or a separate depository 752
account until the last day that an installment of current taxes 753
may be paid without penalty, at which time the treasurer further 756
agrees to apply, in payment of the total taxes due on the parcel 757
OR THE MANUFACTURED OR MOBILE HOME, an amount of the prepayments 759
that equals the total taxes due on the parcel OR THE MANUFACTURED 760
OR MOBILE HOME. If a discount is not given under division (B)(2) 762
of this section, any earnings on prepayments in an escrow fund or 763
depository account shall be paid to the credit of a special 764
interest account to be used by the treasurer only for the payment 765
of the expenses incurred in establishing and administering the 766
system for collecting prepayments under division (B)(1) of this 768
section.
(2) In addition to providing for the items enumerated in 770
division (B)(1) of this section, the agreement may provide for 771
the treasurer to invest prepayments held in the escrow fund or 772
depository account, subject to Chapter 135. of the Revised Code, 773
and apply the investment earnings thereon, after deducting an 774
amount to pay the expenses incurred by the treasurer in 775
establishing and administering the prepayment system, as a 776
discount against the total taxes due of each taxpayer entering 777
into such an agreement. The balance applied to the discounts 778
shall be apportioned among taxpayers in such a manner that the 779
discount credited to a taxpayer for each parcel of property OR 780
MANUFACTURED OR MOBILE HOME for which taxes are prepaid is 782
commensurate with the amount of current taxes due and the length 783
of time current taxes are held in escrow. Discounts accruing to 784
prepayments made for a tax year shall be applied against total 785
taxes due for the ensuing tax year. No discount shall be 786
apportioned to a taxpayer who fails to pay the total taxes due or 787
fails to make prepayments pursuant to the terms of the agreement. 788
(C) A prepayment accepted by a treasurer under an 790
agreement under division (B) of this section does not constitute 791
19
a payment of taxes until it is applied toward the payment of 792
taxes as provided in this section. A separate prepayment 793
agreement is required for each parcel of property OR MANUFACTURED 794
OR MOBILE HOME, except that a taxpayer who makes prepayments on 795
more than one parcel OR MANUFACTURED OR MOBILE HOME may enter 796
into a single agreement covering all of the parcels OR 798
MANUFACTURED OR MOBILE HOMES. The single agreement shall specify 799
the manner in which each prepayment shall be apportioned among 800
the parcels OR MANUFACTURED OR MOBILE HOMES. The treasurer shall 802
keep a separate record for each parcel OR MANUFACTURED OR MOBILE 803
HOME showing the date and amount of each prepayment. 804
(D) No treasurer shall fail to apply prepayments toward 806
the payment of taxes as required pursuant to an agreement entered 807
into under division (B) of this section; however, the total 808
amount of prepayments shall equal or exceed the total taxes due, 809
less any discount applied for a previous period under division 810
(B)(2) of this section. 811
(E) The treasurer shall give each person who makes a tax 813
prepayment in person at the office of the county treasurer a 814
receipt in the form that the prepayment agreement requires. The 815
treasurer shall give a receipt to a person who makes a tax 816
prepayment to the treasurer by mail only if the taxpayer encloses 817
with the prepayment an addressed envelope with sufficient 818
postage, in which case the treasurer shall insert a receipt for 819
the prepayment in that envelope and deposit it in the mail. The 820
treasurer may refund any amount tendered as a prepayment if the 821
taxpayer so requests and files with the treasurer an affidavit 822
and the supporting documents the treasurer requires providing 823
that the taxpayer no longer owns the property. The request for 824
the refund shall be made prior to the date of the mailing of a 825
tax bill and escrow statement to the taxpayer. If a taxpayer who 826
has entered into a prepayment agreement pursuant to this section 827
dies before the last day on which an installment of current taxes 828
may be paid without penalty, the treasurer may refund the amount 829
20
of any prepayments made by that taxpayer to the executor or 830
administrator of the taxpayer's estate. 831
(F) If the treasurer has received any prepayments from a 833
taxpayer, the treasurer shall add to the tax bill required by 834
section 323.13 of the Revised Code a tax escrow statement that 835
shall specify the total amount of prepayments received by the 836
treasurer on or before the date the statement was prepared, the 837
balance of total taxes due for which no prepayment has been 838
received, the amount of any discount to be applied to total taxes 839
due, and the date the statement was prepared. 840
(G) If the total amount of a taxpayer's prepayments to the 842
treasurer made on or before the final date an installment of 843
taxes may be paid without penalty do not equal or exceed the 844
total taxes due on that date, the taxpayer is not relieved of any 845
late penalty or interest otherwise due pursuant to section 846
323.121 of the Revised Code. If the treasurer fails to apply 847
prepayments received by the treasurer's office in accordance with 849
the terms of an agreement and the total amount of the taxpayer's 850
prepayments equals or exceeds the total taxes due, the taxpayer 851
is relieved of any late penalty or interest imposed under section 852
323.121 of the Revised Code. 853
(H) The office of the county treasurer shall bear all of 855
the costs of establishing and administering a system for 856
collecting prepayments as permitted by this section. 857
(I) Before the county treasurer commences a prepayment 859
system, the tax commissioner shall approve all procedures and 860
forms to be used in the system. 861
(J) The treasurer may enter into any agreements necessary 863
to enable the taxpayer to make prepayments of taxes to the office 864
of the treasurer through the electronic transfer of funds from an 865
account in the name of the taxpayer at a financial institution. 866
Sec. 322.01. As used in sections 322.01 to 322.05 of the 875
Revised Code: 876
(A) "Value" means, in the case of any deed not a gift in 878
21
whole or part, the amount of the full consideration therefor, 879
paid or to be paid for the real estate described in the deed, 880
including the amount of any liens thereon, with the following 881
exceptions: 882
(1) The amount owed on a debt secured by a mortgage which 884
has been of record at least twelve months prior to the date of 885
the conveyance and which is assumed by the purchaser; 886
(2) The difference between the full amount of 888
consideration and the unpaid balance owed to the seller at the 889
time of the conveyance of property to a third party under a land 890
installment contract that has been of record at least twelve 891
months prior to the date of conveyance. 892
In (B) "VALUE" MEANS, IN THE CASE OF A MANUFACTURED OR 895
MOBILE HOME THAT IS NOT A GIFT IN WHOLE OR IN PART, THE AMOUNT OF 896
THE FULL CONSIDERATION PAID OR TO BE PAID FOR THE HOME, INCLUDING 897
THE AMOUNTS OF ANY LIENS THEREON. 898
(C) "VALUE" MEANS, IN the case of a gift in whole or part, 900
the estimated price the real estate described in the deed, OR THE 902
MANUFACTURED OR MOBILE HOME, would bring in the open market and 904
under the then existing and prevailing market conditions in a 905
sale between a willing seller and a willing buyer, both 906
conversant with the property and with prevailing general price 907
levels.
(B)(D) "Deed" means any deed, instrument, or writing by 910
which any real property or any interest in real property is 911
granted, assigned, transferred, or otherwise conveyed except that 912
it does not include any deed, instrument, or writing which 913
grants, assigns, transfers, or otherwise conveys any real 914
property or interests in real property exempted from the fee 915
required by division (F)(3) of section 319.54 of the Revised 916
Code.
(E) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 919
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 922
(F) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) 925
22
OF SECTION 4501.01 OF THE REVISED CODE. 927
Sec. 322.02. (A) For the purpose of paying the costs of 936
enforcing and administering the tax and providing additional 937
general revenue for the county, any county may levy and collect a 938
tax to be known as the real property transfer tax on each deed 939
conveying real property or any interest in real property located 940
wholly or partially within the boundaries of such county at a 941
rate not to exceed thirty cents per hundred dollars for each one 942
hundred dollars or fraction thereof of the value of the real 943
property or interest in real property located within the 944
boundaries of the county granted, assigned, transferred, or 945
otherwise conveyed by such deed. Such tax shall be levied 946
pursuant to a resolution adopted by the board of county 947
commissioners of such county and shall be levied at a uniform 948
rate upon all deeds as defined in division (B)(D) of section 950
322.01 of the Revised Code. Prior to the adoption of any such 951
resolution, the board of county commissioners shall conduct two 952
public hearings thereon, the second hearing to be not less than 953
three nor more than ten days after the first. Notice of the 954
date, time, and place of such hearings shall be given by 955
publication in a newspaper of general circulation in the county 956
once a week on the same day of the week for two consecutive 957
weeks, the second publication being not less than ten nor more 958
than thirty days prior to the first hearing. Such tax shall be 959
levied upon the grantor named in the deed and shall be paid by 960
the grantor for the use of the county to the county auditor at 961
the time of the delivery of the deed as provided in section 962
319.202 of the Revised Code and prior to the presentation of the 963
deed to the recorder of the county for recording. 964
(B) No resolution levying a real property transfer tax 966
pursuant to this section of the Revised Code OR A MANUFACTURED 969
HOME TRANSFER TAX PURSUANT TO SECTION 322.06 OF THE REVISED CODE
shall be effective sooner than thirty days following its adoption 971
and such resolution is subject to a referendum as provided in 972
23
sections 305.31 to 305.41 of the Revised Code, unless such 973
resolution is adopted as an emergency measure necessary for the 974
immediate preservation of the public peace, health, or safety, in 975
which case it shall go into immediate effect. Such emergency 976
measure must receive an affirmative vote of all of the members of 977
the board of commissioners, and shall state the reasons for such 978
necessity. A resolution may direct the board of elections to 979
submit the question of levying the tax to the electors of the 980
county at the next primary or general election in the county 981
occurring not less than seventy-five days after such resolution 982
is certified to the board. No such resolution shall go into 983
effect unless approved by a majority of those voting upon it. 984
No real property transfer tax levied pursuant to this 986
section shall be applicable with respect to the conveyance of 987
real property unless such conveyance takes place on or after 988
January 1, 1968. 989
Sec. 322.021. The question of a repeal of a county 998
permissive tax adopted as an emergency measure pursuant to 999
DIVISION (B) OF section 322.02 of the Revised Code may be 1,000
initiated by filing with the board of elections of the county not 1,002
less than seventy-five days before the general election in any 1,003
year a petition requesting that an election be held on such 1,004
question. Such petition shall be signed by qualified electors 1,005
residing in the county equal in number to ten per cent of those 1,006
voting for governor at the most recent gubernatorial election. 1,007
After determination by it that such petition is valid, the 1,009
board of elections shall submit the question to the electors of 1,010
the county at the next general election. The election shall be 1,011
conducted, canvassed, and certified in the same manner as regular 1,012
elections for county offices in the county. Notice of the 1,013
election shall be published in a newspaper of general circulation 1,014
in the district once a week for four consecutive weeks prior to 1,015
the election, stating the purpose, time, and place of the 1,016
election. The form of the ballot cast at such election shall be 1,017
24
prescribed by the secretary of state. The question covered by 1,018
such petition shall be submitted as a separate proposition, but 1,019
it may be printed on the same ballot with any other proposition 1,020
submitted at the same election other than the election of 1,021
officers. If a majority of the qualified electors voting on the 1,022
question of repeal approve the repeal, the result of the election 1,023
shall be certified immediately after the canvass by the board of 1,024
elections to the county commissioners, who shall thereupon, after 1,025
the current year, cease to levy the tax. 1,026
Sec. 322.03. The funds collected by a county levying a 1,035
real property transfer tax OR A MANUFACTURED HOME TRANSFER TAX 1,036
pursuant to sections 322.01 to 322.05, inclusive, 322.06 of the 1,037
Revised Code shall be allocated and disbursed as follows: 1,038
(A) First, for payment of the costs incurred by the county 1,040
in the administration and enforcement of the tax; 1,041
(B) The balance remaining after payment of the expenses 1,043
referred to in division (A) of this section shall be deposited in 1,044
the county general fund to be expended for any purpose for which 1,045
general fund moneys of the county may be used, including the 1,046
acquisition or construction of permanent improvements, or in the 1,047
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 1,048
construction of permanent improvements. The amounts to be 1,049
deposited in each of such funds shall be determined by the board 1,050
of county commissioners.
Sec. 322.05. The levy of any excise, income, property, or 1,059
real property, OR MANUFACTURED HOME transfer tax or fee by the 1,060
state or by any political subdivision thereof shall not be 1,062
construed as preempting the power of a county to levy a real
property OR MANUFACTURED HOME transfer tax pursuant to sections 1,063
322.01 to 322.05, inclusive, 322.06 of the Revised Code. 1,065
Sec. 322.06. (A) FOR THE PURPOSE OF PAYING THE COSTS OF 1,068
ENFORCING AND ADMINISTERING THE TAX AND PROVIDING ADDITIONAL 1,069
GENERAL REVENUE FOR THE COUNTY, ANY COUNTY MAY LEVY AND COLLECT A 1,070
25
TAX TO BE KNOWN AS THE MANUFACTURED HOME TRANSFER TAX ON EACH 1,071
CERTIFICATE OF TITLE THAT CONVEYS, BY RESALE, A USED MANUFACTURED 1,072
HOME OR USED MOBILE HOME, AS DEFINED IN DIVISION (A)(6) OF 1,073
SECTION 5739.029 OF THE REVISED CODE, LOCATED WHOLLY OR PARTIALLY 1,074
WITHIN THE BOUNDARIES OF THE COUNTY. 1,075
(B) THE TAX SHALL BE ASSESSED AT A RATE EQUAL TO THE REAL 1,078
PROPERTY TRANSFER TAX RATE OF THE COUNTY AS ADOPTED AND LEVIED BY 1,079
THE COUNTY PURSUANT TO SECTION 322.02 OF THE REVISED CODE. 1,081
(C) THE MANUFACTURED HOME TRANSFER TAX SHALL BE LEVIED AT 1,084
A UNIFORM RATE PURSUANT TO A RESOLUTION ADOPTED BY THE BOARD OF 1,085
COUNTY COMMISSIONERS OF THE COUNTY IN THE MANNER PRESCRIBED BY 1,086
DIVISION (A) OF SECTION 322.02 OF THE REVISED CODE. 1,088
(D) THE TAX SHALL BE LEVIED UPON THE GRANTOR NAMED ON THE 1,091
CERTIFICATE OF TITLE AND PAID TO THE AUDITOR OF THE COUNTY IN 1,092
WHICH THE HOME IS LOCATED AT THE TIME OF THE DELIVERY OF THE 1,093
CERTIFICATE OF TITLE AND SHALL BE FOR THE USE OF THE COUNTY. 1,094
Sec. 322.99. Whoever violates section 322.02 OR 322.06 of 1,103
the Revised Code shall be fined not less than one hundred nor 1,105
more than one thousand dollars, or imprisoned not more than six 1,106
months, or both.
Sec. 323.151. As used in sections 323.151 to 323.157 of 1,116
the Revised Code: 1,117
(A) "Homestead" means a dwelling or, INCLUDING a unit in a 1,120
multiple-unit dwelling or condominium AND A MANUFACTURED HOME OR
MOBILE HOME TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 1,121
SECTION 4503.06 OF THE REVISED CODE, owned and occupied as a home 1,124
by an individual whose domicile is in this state and who has not 1,125
acquired ownership from a person, other than his THE INDIVIDUAL'S 1,126
spouse, related by consanguinity or affinity for the purpose of 1,127
qualifying for the real property tax reduction provided in 1,128
section 323.152 of the Revised Code. The homestead shall include 1,129
so much of the land surrounding it, not exceeding one acre, as is 1,130
reasonably necessary for the use of the dwelling or unit as a 1,131
home. An owner includes a holder of one of the several estates 1,133
26
in fee, a vendee in possession under a purchase agreement or a 1,135
land contract, a mortgagor, a life tenant, one or more tenants 1,136
with a right of survivorship, tenants in common, and a settlor of 1,137
a revocable inter vivos trust holding the title to a homestead 1,138
occupied by the settlor as of right under the trust. The tax 1,139
commissioner shall adopt rules for the uniform classification and 1,140
valuation of real property or portions of real property as 1,141
homesteads. 1,142
(B) "Sixty-five years of age or older" means a person who 1,144
has attained age sixty-four prior to the first day of January of 1,145
the year of application for reduction in real estate taxes. 1,146
(C) "Total income" means the adjusted gross income of the 1,148
owner and his THE OWNER'S spouse for the year preceding the year 1,149
in which application for a reduction in taxes is made, as 1,151
determined under the "Internal Revenue Code of 1986," 100 Stat. 1,152
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 1,153
(1) Subtract the amount of disability benefits included in 1,155
adjusted gross income but not to exceed fifty-two hundred 1,156
dollars, except subtract the entire amount of disability benefits 1,157
included in adjusted gross income that are paid by the veteran's 1,158
administration or a branch of the armed forces of the United 1,159
States on account of an injury or disability; 1,160
(2) Add old age and survivors benefits received pursuant 1,162
to the "Social Security Act" that are not included in adjusted 1,163
gross income; 1,164
(3) Add retirement, pension, annuity, or other retirement 1,166
payments or benefits not included in adjusted gross income; 1,167
(4) Add tier I and tier II railroad retirement benefits 1,169
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 1,170
45 U.S.C.A. 228; 1,171
(5) Add interest on federal, state, and local government 1,173
obligations. 1,174
(D) "Old age and survivors benefits received pursuant to 1,176
the 'Social Security Act'" or "tier I railroad retirement 1,177
27
benefits received pursuant to the 'Railroad Retirement Act'" 1,178
means: 1,179
(1) For those persons receiving the homestead exemption 1,181
for the first time for tax years 1976 and earlier, old age 1,182
benefits payable under the social security or railroad retirement 1,183
laws in effect on December 31, 1975, except in those cases where 1,184
a change in social security or railroad retirement benefits would 1,185
result in a reduction in income. 1,186
(2) For those persons receiving the homestead exemption 1,188
for the first time for tax years 1977 and thereafter, old age 1,189
benefits payable under the social security or railroad retirement 1,190
laws in effect on the last day of the calendar year prior to the 1,191
year for which the homestead exemption is first received, or, if 1,192
no such benefits are payable that year, old age benefits payable 1,193
the first succeeding year in which old age benefits under the 1,194
social security or railroad retirement laws are payable, except 1,195
in those cases where a change in social security or railroad 1,196
retirement benefits results in a reduction in income. 1,197
(3) The lesser of: 1,199
(a) Survivors benefits payable under the social security 1,201
or railroad retirement laws in effect on the last day of the 1,202
calendar year prior to the year for which the homestead exemption 1,203
is first received, or, if no such benefits are payable that year, 1,204
survivors benefits payable the first succeeding year in which 1,205
survivors benefits are payable; or 1,206
(b) Old age benefits of the deceased spouse, as determined 1,208
under division (D)(1) or (2) of this section, upon which the 1,209
surviving spouse's survivors benefits are based under the social 1,210
security or railroad retirement laws, except in those cases where 1,211
a change in benefits would cause a reduction in income. 1,212
Survivors benefits are those described in division 1,214
(D)(3)(b) of this section only if the deceased spouse received 1,215
old age benefits in the year in which the deceased died. If the 1,216
deceased spouse did not receive old age benefits in the year in 1,217
28
which the deceased spouse died, then survivors benefits are those 1,218
described in division (D)(3)(a) of this section. 1,219
(E) "Permanently and totally disabled" means a person who 1,221
has, on the first day of January of the year of application for 1,222
reduction in real estate taxes, some impairment in body or mind 1,223
that makes him THE PERSON unfit to work at any substantially 1,224
remunerative employment which he THE PERSON is reasonably able to 1,226
perform and which will, with reasonable probability, continue for 1,228
an indefinite period of at least twelve months without any 1,229
present indication of recovery therefrom or has been certified as 1,230
permanently and totally disabled by a state or federal agency 1,231
having the function of so classifying persons. 1,232
Sec. 323.152. In addition to the reduction in taxes 1,241
required under section 319.302 of the Revised Code, taxes shall 1,242
be reduced as follows: 1,243
(A) This division applies to any of the following: 1,245
(1) A person who is permanently and totally disabled; 1,247
(2) A person who is sixty-five years of age or older; 1,249
(3) A person who is the surviving spouse of a deceased 1,251
person who was permanently and totally disabled or sixty-five 1,252
years of age or older and who applied and qualified for a 1,253
reduction in taxes under this division in the year in which he 1,254
died OF DEATH, provided the surviving spouse is at least 1,255
fifty-nine but not sixty-five or more years of age on the date 1,257
the deceased spouse dies. 1,258
Real property taxes on a homestead owned and occupied by a 1,260
person to whom this division applies shall be further reduced for 1,261
each year for which the owner obtains a certificate of reduction 1,262
from the county auditor under section 323.154 of the Revised 1,263
Code. The reduction shall equal the amount obtained by 1,264
multiplying the tax rate for the tax year for which the 1,265
certificate is issued by the reduction in taxable value shown in 1,266
the following schedule: 1,267
Reduce Taxable Value 1,269
29
Total Income by the Lesser of: 1,271
$10,800 or less $5,000 or seventy-five per cent 1,274
More than $10,800 but not $3,000 or sixty per cent 1,276
more than $15,800
More than $15,800 but not $1,000 or twenty-five per cent 1,278
more than $20,800
More than $20,800 -0- 1,280
(B) Real property taxes on any homestead, AND MANUFACTURED 1,282
HOME TAXES ON ANY MANUFACTURED OR MOBILE HOME ON WHICH A 1,283
MANUFACTURED HOME TAX IS ASSESSED PURSUANT TO DIVISION (D)(2) OF 1,284
SECTION 4503.06 OF THE REVISED CODE, shall be reduced for each 1,285
year for which the owner obtains a certificate of reduction from 1,287
the county auditor under section 323.154 of the Revised Code. 1,288
The amount of the reduction shall equal one-fourth of the amount 1,289
by which the taxes charged and payable on the homestead OR THE 1,290
MANUFACTURED OR MOBILE HOME are reduced for such year under 1,291
section 319.302 of the Revised Code. 1,292
The reductions granted by this section do not apply to 1,294
special assessments or respread of assessments levied against the 1,295
homestead, and if there is a transfer of ownership subsequent to 1,296
the filing of an application for a reduction in taxes, such 1,297
reductions are not forfeited for such year by virtue of such 1,298
transfer. 1,299
The reductions in taxable value referred to in this section 1,301
shall be applied solely as a factor for the purpose of computing 1,302
the reduction of taxes under this section and shall not affect 1,303
the total value of property in any subdivision or taxing district 1,304
as listed and assessed for taxation on the tax lists and 1,305
duplicates, or any direct or indirect limitations on indebtedness 1,306
of a subdivision or taxing district. If after application of 1,307
sections 5705.31 and 5705.32 of the Revised Code, including the 1,308
allocation of all levies within the ten-mill limitation to debt 1,309
charges to the extent therein provided, there would be 1,310
insufficient funds for payment of debt charges not provided for 1,311
30
by levies in excess of the ten-mill limitation, the reduction of 1,312
taxes provided for in sections 323.151 to 323.157 of the Revised 1,313
Code, shall be proportionately adjusted to the extent necessary 1,314
to provide such funds from levies within the ten-mill limitation. 1,315
No reduction shall be made on the taxes due on the 1,317
homestead of any person convicted of violating division (C) or 1,318
(D) of section 323.153 of the Revised Code for a period of three 1,319
years following the conviction. 1,320
Sec. 323.153. (A) To obtain a reduction in real property 1,331
taxes under division (A) or (B) of section 323.152 of the Revised 1,332
Code OR IN MANUFACTURED HOME TAXES UNDER DIVISION (B) OF SECTION 1,333
323.152 OF THE REVISED CODE, the owner shall file an application 1,334
with the county auditor of the county in which his THE OWNER'S 1,335
homestead is located.
(1) An application for reduction based upon a physical 1,337
disability shall be accompanied by a certificate signed by a 1,338
physician, and an application for reduction based upon a mental 1,339
disability shall be accompanied by a certificate signed by a 1,340
physician or psychologist licensed to practice in this state, 1,341
attesting to the fact that the applicant is permanently and 1,342
totally disabled. The certificate shall be in a form that the 1,343
tax commissioner requires and shall include the definition of 1,344
permanently and totally disabled as set forth in section 323.151 1,345
of the Revised Code. An application for reduction based upon a 1,346
disability certified as permanent and total by a state or federal 1,347
agency having the function of so classifying persons shall be 1,348
accompanied by a certificate from that agency. Such an 1,349
application constitutes a continuing application for a reduction 1,350
in taxes for each year in which the dwelling is the applicant's 1,351
homestead and the amount of the reduction in taxable value to 1,352
which he THE APPLICANT is entitled does not exceed either the 1,353
amount or percentage of the reduction to which he THE APPLICANT 1,355
was entitled for the year in which the application was first 1,357
filed.
31
(2) An application for a reduction in taxes under division 1,359
(B) of section 323.152 of the Revised Code shall be filed only if 1,360
the homestead OR MANUFACTURED OR MOBILE HOME was transferred in 1,361
the preceding year or did not qualify for and receive the 1,363
reduction in taxes under that division for the preceding tax 1,364
year. Such an application constitutes a continuing application 1,365
for a reduction in taxes for each year in which the dwelling is 1,366
the applicant's homestead.
(3) Failure to receive a new application filed under 1,368
division (A)(1) or (2) or notification under division (C) of this 1,369
section after a certificate of reduction has been issued under 1,370
section 323.154 of the Revised Code is prima-facie evidence that 1,371
the original applicant is entitled to the reduction in taxes 1,372
calculated on the basis of the information contained in his THE 1,374
original application. The original application and any
subsequent application, including any late application, shall be 1,375
in the form of a signed statement and shall be filed after the 1,376
first Monday in January and not later than the first Monday in 1,377
June. THE ORIGINAL APPLICATION AND ANY SUBSEQUENT APPLICATION 1,378
FOR A REDUCTION IN REAL PROPERTY TAXES SHALL BE FILED IN THE YEAR 1,380
FOR WHICH THE REDUCTION IS SOUGHT. THE ORIGINAL APPLICATION AND 1,381
ANY SUBSEQUENT APPLICATION FOR A REDUCTION IN MANUFACTURED HOME 1,382
TAXES SHALL BE FILED IN THE YEAR PRECEDING THE YEAR FOR WHICH THE 1,383
REDUCTION IS SOUGHT. The statement shall be on a form, devised 1,384
and supplied by the tax commissioner, which shall require no more 1,385
information than is necessary to establish the applicant's 1,386
eligibility for the reduction in taxes and the amount of the 1,387
reduction and shall include an affirmation by the applicant that 1,388
ownership of the homestead was not acquired from a person, other 1,389
than his THE APPLICANT'S spouse, related to the owner by 1,391
consanguinity or affinity for the purpose of qualifying for the 1,392
real property OR MANUFACTURED HOME tax reduction provided for in 1,393
division (A) or (B) of section 323.152 of the Revised Code. The 1,394
form shall contain a statement that conviction of willfully 1,395
32
falsifying information to obtain a reduction in taxes or failing 1,396
to comply with division (C) of this section results in the 1,397
revocation of the right to the reduction for a period of three 1,398
years. In the case of an application for a reduction in taxes 1,399
under division (A) of section 323.152 of the Revised Code, the 1,400
form shall contain a statement that signing the application 1,401
constitutes a delegation of authority by the applicant to the 1,402
county auditor to examine any financial records relating to 1,403
income earned by the applicant as stated on the application for 1,404
the purpose of determining possible violation of division (D) or 1,405
(E) of this section. 1,406
(B) A late application for a tax reduction for the year 1,408
preceding the year in which an original application is filed, OR 1,409
FOR A REDUCTION IN MANUFACTURED HOME TAXES FOR THE YEAR IN WHICH 1,410
AN ORIGINAL APPLICATION IS FILED, may be filed with the original 1,411
application. If the auditor determines the information contained 1,413
in the late application is correct, he THE AUDITOR shall 1,414
determine the amount of the reduction in taxes to which the 1,415
applicant would have been entitled for the preceding tax year had 1,416
his THE APPLICANT'S application been timely filed and approved in 1,418
that year.
The amount of such reduction shall be treated by the 1,420
auditor as an overpayment of taxes by the applicant and shall be 1,421
refunded in the manner prescribed in section 5715.22 of the 1,422
Revised Code for making refunds of overpayments. On the first 1,423
day of July of each year, the county auditor shall certify the 1,424
total amount of the reductions in taxes made in the current year 1,425
under this division to the tax commissioner, who shall treat the 1,426
full amount thereof as a reduction in taxes for the preceding tax 1,427
year and shall make reimbursement to the county therefor in the 1,428
manner prescribed by section 323.156 of the Revised Code, from 1,429
money appropriated for that purpose. 1,430
(C) If, in any year after an application has been filed 1,432
under division (A) of this section, the owner does not qualify 1,433
33
for a reduction in taxes on the homestead OR ON THE MANUFACTURED 1,434
OR MOBILE HOME set forth on such application, or qualifies for a 1,436
reduction in taxes that is to be based upon a reduction in 1,437
taxable value less than either the percentage or amount of the 1,438
reduction in taxable value to which he THE OWNER was entitled in 1,439
the year the application was filed, the owner shall notify the 1,440
county auditor that he THE OWNER is not qualified for a reduction 1,441
in taxes or file a new application under division (A) of this 1,442
section.
Each year during January, the county auditor shall furnish 1,444
by ordinary mail a continuing application to each person issued a 1,445
certificate of reduction under section 323.154 of the Revised 1,446
Code with respect to a reduction in taxes under division (A) of 1,447
section 323.152 of the Revised Code. The continuing application 1,448
shall be used to report changes in total income that would have 1,449
the effect of increasing or decreasing the reduction in taxable 1,450
value to which the owner is entitled, changes in ownership of the 1,451
homestead, including changes in or revocation of a revocable 1,452
inter vivos trust, changes in disability, and other changes in 1,453
the information earlier furnished the auditor relative to his THE 1,455
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,456
in June; provided, that if such changes do not affect the status 1,457
of the homestead exemption or the amount of the reduction to 1,458
which the owner is entitled under division (A) of section 323.152 1,459
of the Revised Code, the application does not need to be 1,460
returned. 1,461
Each year during February, the county auditor shall furnish 1,463
by ordinary mail an original application to the owner, as of the 1,464
first day of January of that year, of a homestead OR A 1,465
MANUFACTURED OR MOBILE HOME that transferred during the preceding 1,466
calendar year and that qualified for and received a reduction in 1,468
taxes under division (B) of section 323.152 of the Revised Code 1,469
for the preceding tax year. In order to receive the reduction 1,470
34
under that division, the owner shall file the application with 1,471
the county auditor not later than the first Monday in June. If 1,472
the application is not timely filed, the auditor shall not grant 1,473
a reduction in taxes for the homestead for the current year, and 1,474
shall notify the owner that the reduction in taxes has not been 1,475
granted, in the same manner prescribed under section 323.154 of 1,476
the Revised Code for notification of denial of an application. 1,477
Failure of an owner to receive an application under this 1,478
paragraph does not excuse the failure of the owner to file an 1,479
original application.
(D) No person shall knowingly make a false statement for 1,481
the purpose of obtaining a reduction in his THE PERSON'S real 1,482
property OR MANUFACTURED HOME taxes under section 323.152 of the 1,484
Revised Code.
(E) No person shall knowingly fail to notify the county 1,486
auditor of changes required by division (C) of this section which 1,487
have the effect of maintaining or securing a reduction in taxable 1,488
value of homestead property or a reduction in taxes in excess of 1,489
the reduction allowed under section 323.152 of the Revised Code. 1,490
(F) No person shall knowingly make a false statement or 1,492
certification attesting to any person's physical or mental 1,493
condition for purposes of qualifying such person for tax relief 1,494
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,495
Sec. 323.154. On or before the day the COUNTY auditor has 1,505
completed the duties imposed by sections 319.30 to 319.302 of the 1,506
Revised Code, he THE COUNTY AUDITOR shall issue a certificate of 1,508
reduction in taxes in triplicate for each person who has complied
with section 323.153 of the Revised Code and whose homestead OR 1,509
MANUFACTURED OR MOBILE HOME the auditor finds is entitled to a 1,511
reduction in real property OR MANUFACTURED HOME taxes for that 1,512
year under section 323.152 of the Revised Code. In the case of a 1,513
homestead entitled to a reduction under division (A) of that 1,514
section, the certificate shall state the taxable value of the 1,515
homestead on the first day of January of that year, the amount of 1,516
35
the reduction in taxable value and the total reduction in taxes 1,517
for that year under that section, the tax rate that is applicable 1,518
against such homestead for that year, and any other information 1,519
the tax commissioner requires. In the case of a homestead OR A 1,520
MANUFACTURED OR MOBILE HOME entitled to a reduction under 1,521
division (B) of that section, the certificate shall state the 1,523
total amount of the reduction in taxes for that year under that 1,524
section and any other information the tax commissioner requires. 1,525
The certificate for reduction in taxes shall be on a form 1,526
approved by the commissioner. Upon issuance of such a 1,527
certificate, the county auditor shall forward one copy and the 1,528
original to the county treasurer and retain one copy. The county 1,529
auditor shall also record the amount of reduction in taxes in the 1,530
appropriate column on the general tax list and duplicate of real 1,531
and public utility property AND ON THE MANUFACTURED HOME TAX 1,532
LIST.
If an application, late application, or continuing 1,534
application is not approved, or if the county auditor otherwise 1,535
determines that a homestead OR A MANUFACTURED OR MOBILE HOME does 1,536
not qualify for a reduction in taxes under division (A) or (B) of 1,538
section 323.152 of the Revised Code, the auditor shall notify the 1,539
applicant of the reasons for denial not later than the first 1,540
Monday in October. If a person AN APPLICANT believes that his 1,541
THE application for reduction has been improperly denied or that 1,543
the reduction is for less than that to which he THE APPLICANT is 1,544
entitled, he THE APPLICANT may file an appeal with the county 1,545
board of revision not later than the date of closing of the 1,546
collection for the first half of real and public utility property 1,547
taxes OR MANUFACTURED HOME TAXES. The appeal shall be treated in 1,549
the same manner as a complaint relating to the valuation or 1,550
assessment of real property under Chapter 5715. of the Revised 1,551
Code.
Sec. 323.155. The county treasurer shall retain the 1,560
original certificate of reduction in taxes and forward the copy 1,561
36
to the person to whom the certificate is issued along with the 1,562
tax bill submitted pursuant to section 323.13 of the Revised Code 1,563
OR THE ADVANCE PAYMENT CERTIFICATE SUBMITTED PURSUANT TO SECTION 1,564
4503.061 OF THE REVISED CODE. Such tax bill shall indicate the
net amount of taxes due following the reductions in taxes under 1,566
sections 319.301, 319.302, and 323.152 of the Revised Code. 1,567
Any reduction in taxes under this section shall be 1,569
disregarded as income or resources in determining eligibility for 1,570
any program or calculating any payment under Title LI of the 1,571
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 1,580
taxes under divisions (A) and (C) of section 321.24 of the 1,581
Revised Code, the county treasurer shall certify to the tax 1,582
commissioner one-half of the total amount of taxes ON REAL 1,583
PROPERTY that were reduced pursuant to section 323.152 of the 1,584
Revised Code for the preceding tax year, AND ONE-HALF OF THE 1,585
TOTAL AMOUNT OF TAXES ON MANUFACTURED AND MOBILE HOMES THAT WERE 1,587
REDUCED PURSUANT TO DIVISION (B) OF SECTION 323.152 OF THE 1,589
REVISED CODE FOR THE CURRENT TAX YEAR, as evidenced by the 1,591
certificates of reduction and the tax duplicate certified to him 1,592
THE COUNTY TREASURER by the county auditor. The commissioner, 1,593
within thirty days of the receipt of such certification, shall 1,595
provide for payment to the county treasurer, from the general 1,596
revenue fund, of the amount certified, which shall be credited 1,597
upon receipt to the county's undivided income tax fund, and an 1,598
amount equal to two per cent of the amount by which taxes were 1,599
reduced, which shall be credited upon receipt to the county 1,600
general fund as a payment, in addition to the fees and charges 1,601
authorized by sections 319.54 and 321.26 of the Revised Code, to 1,602
the county auditor and treasurer for the costs of administering 1,603
the exemption provided under sections 323.151 to 323.157 of the 1,604
Revised Code.
Immediately upon receipt of funds into the county undivided 1,606
income tax fund under this section, the auditor shall distribute 1,607
37
the full amount thereof among the taxing districts in the county 1,608
as though the total had been paid as taxes by each person for 1,609
whom taxes were reduced under sections 323.151 to 323.157 of the 1,610
Revised Code. 1,611
Sec. 323.31. (A) Delinquent taxes charged against any 1,620
entry of real property, OR CHARGED AGAINST A MANUFACTURED OR 1,621
MOBILE HOME PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF THE 1,622
REVISED CODE, may be paid pursuant to this division by the person 1,624
who owns the real property OR MANUFACTURED OR MOBILE HOME or is a 1,625
vendee in possession under a purchase agreement or land contract 1,626
after entering into a written undertaking with the county 1,627
treasurer in a form prescribed or approved by the tax 1,628
commissioner. The undertaking may be entered into at any time 1,629
prior to the commencement of foreclosure proceedings by the 1,630
county treasurer and the county prosecuting attorney pursuant to 1,632
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 1,633
commencement of foreclosure proceedings by a private attorney 1,634
pursuant to section 5721.37 of the Revised Code, or the 1,635
commencement of foreclosure and forfeiture proceedings pursuant 1,636
to section 5721.14 of the Revised Code. A duplicate copy of each 1,637
such undertaking shall be filed with the county auditor, who 1,638
shall attach the copy to the delinquent land tax certificate or, 1,640
delinquent vacant land tax certificate, OR THE DELINQUENT 1,641
MANUFACTURED HOME TAX LIST, or who shall enter an asterisk in the 1,643
margin next to the entry for the tract or lot on the master list 1,644
of delinquent tracts or, master list of delinquent vacant tracts, 1,646
OR NEXT TO THE ENTRY FOR THE HOME ON THE DELINQUENT MANUFACTURED 1,647
HOME TAX LIST, prior to filing it with the prosecuting attorney 1,648
under section 5721.13 of the Revised Code, OR, IN THE CASE OF THE 1,649
DELINQUENT MANUFACTURED HOME TAX LIST, PRIOR TO FILING IT WITH 1,650
THE COUNTY RECORDER UNDER DIVISION (H)(2) OF SECTION 4503.06 OF 1,652
THE REVISED CODE. If the undertaking is entered into after the 1,653
certificate or the master list has been filed with the 1,654
38
prosecuting attorney, the treasurer shall file the duplicate copy 1,655
with the prosecuting attorney. A duplicate copy of each such 1,656
undertaking shall be mailed by first class mail to each 1,657
certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in section 5721.30 of 1,659
the Revised Code, is the subject of the undertaking. 1,661
An undertaking entered into under this division shall 1,663
provide for the payment of delinquent taxes in installments over 1,664
a period not to exceed five years beginning on the earliest date 1,665
delinquent taxes that are the subject of the undertaking were 1,666
included in a certification under section 5721.011 OR UNDER 1,667
DIVISION (H)(2) OF SECTION 4503.06 of the Revised Code; however, 1,669
a person entering into an undertaking who owns and occupies 1,670
residential real property may request, and the treasurer shall 1,673
allow, an undertaking providing for payment in installments over 1,675
a period of no fewer than two years beginning on that date. 1,676
For each undertaking, the county treasurer shall determine 1,679
and shall specify in the undertaking the number of installments, 1,680
the amount of each installment, and the schedule for payment of 1,681
the installments. Each installment payment shall be apportioned 1,682
among the several funds for which taxes have been assessed and 1,683
shall be applied to the items of taxes charged in the order in 1,684
which they became due. 1,685
When an installment payment is not received by the 1,687
treasurer when due or any current taxes charged against the 1,688
property become delinquent, the undertaking becomes void unless 1,689
the treasurer permits a new undertaking to be entered into; if 1,690
the treasurer does not permit a new undertaking to be entered 1,691
into, the treasurer shall certify to the auditor that the 1,692
undertaking has become void. A new undertaking entered into 1,693
under this paragraph shall provide for payment of the outstanding 1,694
balance of delinquent taxes over a period that, when added to the 1,695
periods of any previous undertakings that had elapsed prior to 1,696
their becoming void, does not exceed ten years. 1,697
39
Upon receipt of such a certification, the auditor shall 1,699
destroy the duplicate copy of the undertaking. If such copy has 1,701
been filed with the prosecuting attorney, the auditor immediately 1,702
shall deliver the certification to the prosecuting attorney, who 1,703
shall attach it to the appropriate certificate and the duplicate 1,704
copy of the voided undertaking or strike through the asterisk 1,705
entered in the margin of the master list next to the entry for 1,706
the tract or lot that is the subject of the voided undertaking. 1,707
The prosecuting attorney then shall institute a proceeding to 1,708
foreclose the lien of the state in accordance with section 323.25 1,709
or 5721.18 of the Revised Code or, in the case of delinquent 1,710
vacant land, shall institute a foreclosure proceeding in 1,711
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,712
a foreclosure and forfeiture proceeding in accordance with 1,713
section 5721.14 of the Revised Code. 1,714
After a tax certificate has been sold respecting a 1,716
delinquent parcel under section 5721.32 or 5721.33 of the Revised 1,717
Code, a written undertaking may not be entered into under this 1,718
section to pay the delinquent amounts. To pay the delinquency in
installments, the owner or other person seeking to redeem the 1,719
parcel shall enter into a redemption payment plan under division 1,720
(C) of section 5721.38 of the Revised Code. 1,721
(B) Within ten days after the date prescribed by section 1,723
323.12 or 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 of the 1,725
Revised Code for payment of the first half installment of the 1,726
current taxes, any person failing to pay the amount required by 1,727
such date, with the consent of the treasurer, may enter into a 1,728
written undertaking with the treasurer, in a form prescribed by 1,729
the tax commissioner, to pay all current taxes pursuant to this 1,730
division. The agreement shall provide for the entire amount of 1,731
such taxes to be paid in three or fewer installments before the 1,732
date set by section 323.12 or 323.17 OR DIVISION (F)(1) OF 1,733
SECTION 4503.06 of the Revised Code for the payment of the second 1,734
installment of such taxes. Each payment made under this division 1,735
40
shall be not less than one-third of the total amount of the 1,736
current taxes, unless the collection of a particular tax has been 1,737
legally enjoined, or unless at any scheduled payment date less 1,738
than one-third of the total amount remains unpaid, in which case 1,739
the total balance shall be paid. 1,740
If a payment is not received by the treasurer when due 1,742
under the terms of an undertaking made under this division, the 1,743
treasurer may permit the taxpayer to make the payment at a later 1,744
date, provided the payment is received before the date set by 1,745
section 323.12 or 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 of 1,747
the Revised Code for the payment of the second installment of 1,748
current taxes. If the total taxes arranged to be paid pursuant 1,749
to such an undertaking are not received before such date, the 1,750
undertaking shall become void and the treasurer shall proceed to 1,751
collect all unpaid taxes then due by any other means provided by 1,752
law.
(C) A certificate holder, as defined in section 5721.30 of 1,754
the Revised Code, may also pay all of any delinquent taxes, 1,755
assessments, penalties, interest, and charges on the related 1,756
certificate parcel, as defined in section 5721.30 of the Revised 1,757
Code, the lien against which has not been transferred by the sale 1,758
of a tax certificate, as defined in section 5721.30 of the 1,759
Revised Code, and the amount of the payment shall constitute a 1,761
separate lien against the certificate parcel which THAT shall be 1,762
evidenced by the issuance by the treasurer to the certificate 1,763
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 1,764
paid on the related certificate parcel. The amount of the 1,766
payment as set forth in the tax certificate shall earn interest 1,767
at the rate of eighteen per cent per year. If there are multiple 1,768
certificate holders with respect to a certificate parcel, the 1,769
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 1,770
right shall be exercised, if at all, within one hundred eighty 1,771
41
days after such taxes become delinquent. 1,772
Sec. 325.31. (A) On the first business day of each month, 1,781
and at the end of the officer's term of office, each officer 1,782
named in section 325.27 of the Revised Code shall pay into the 1,783
county treasury, to the credit of the general county fund, on the 1,784
warrant of the county auditor, all fees, costs, penalties, 1,785
percentages, allowances, and perquisites collected by his THE 1,786
OFFICER'S office during the preceding month or part thereof for 1,787
official services, except the fees allowed the county auditor by 1,788
division (B) of section 319.54 of the Revised Code, which shall 1,789
be paid into the county treasury to the credit of the real estate 1,790
assessment fund hereby created. 1,791
(B) Moneys to the credit of the real estate assessment 1,793
fund may be expended, upon appropriation by the board of county 1,794
commissioners, for the purpose of defraying the cost incurred by 1,796
the county auditor in assessing real estate pursuant to Chapter 1,797
5713. of the Revised Code, MANUFACTURED AND MOBILE HOMES PURSUANT 1,798
TO CHAPTER 4503. OF THE REVISED CODE, and, at the county
auditor's discretion, the expenses incurred by the county board 1,800
of revision under Chapter 5715. of the Revised Code. Any 1,801
expenditures made from the real estate assessment fund shall 1,802
comply with rules that the tax commissioner adopts under division 1,803
(O) of section 5703.05 of the Revised Code. Those rules shall 1,804
include a requirement that a copy of any appraisal plans, 1,805
progress of work reports, contracts, or other documents required 1,806
to be filed with the tax commissioner shall be filed also with 1,807
the board of county commissioners.
The board of county commissioners shall not transfer moneys 1,809
required to be deposited in the real estate assessment fund to 1,810
any other fund. Following an assessment of real property 1,811
pursuant to Chapter 5713. of the Revised Code, OR AN ASSESSMENT 1,812
OF A MANUFACTURED OR MOBILE HOME PURSUANT TO CHAPTER 4503. OF THE 1,814
REVISED CODE, any moneys not expended for the purpose of 1,815
defraying the cost incurred in assessing real estate OR 1,816
42
MANUFACTURED OR MOBILE HOMES or for the purpose of defraying the 1,817
expenses of the county board of revision, and thereby remaining 1,818
to the credit of the real estate assessment fund, shall be 1,819
apportioned ratably and distributed to those taxing authorities 1,820
that contributed to the fund. However, no such distribution 1,821
shall be made if the amount of such unexpended moneys remaining 1,822
to the credit of the real estate assessment fund does not exceed 1,823
five thousand dollars.
(C) None of the officers named in section 325.27 of the 1,825
Revised Code shall collect any fees from the county. Each of 1,826
such officers shall, at the end of each calendar year, make and 1,827
file a sworn statement with the board of county commissioners of 1,828
all such fees, costs, penalties, percentages, allowances, and 1,829
perquisites which have been due in the officer's office and 1,830
unpaid for more than one year prior to the date such statement is 1,831
required to be made. 1,832
Sec. 519.21. (A) Except as otherwise provided in division 1,841
(B) of this section, sections 519.02 to 519.25 of the Revised 1,842
Code confer no power on any township zoning commission, board of 1,843
township trustees, or board of zoning appeals to prohibit the use 1,844
of any land for agricultural purposes or the construction or use 1,845
of buildings or structures incident to the use for agricultural 1,846
purposes of the land on which such buildings or structures are 1,847
located, including buildings or structures that are used 1,848
primarily for vinting and selling wine and that are located on 1,849
land any part of which is used for viticulture, and no zoning 1,850
certificate shall be required for any such building or structure. 1,851
(B) A township zoning resolution, or an amendment to such 1,853
resolution, may in any platted subdivision approved under section 1,854
711.05, 711.09, or 711.10 of the Revised Code, or in any area 1,855
consisting of fifteen or more lots approved under section 711.131 1,856
of the Revised Code that are contiguous to one another, or some 1,857
of which are contiguous to one another and adjacent to one side 1,858
of a dedicated public road, and the balance of which are 1,859
43
contiguous to one another and adjacent to the opposite side of 1,860
the same dedicated public road regulate: 1,861
(1) Agriculture on lots of one acre or less; 1,863
(2) Buildings or structures incident to the use of land 1,865
for agricultural purposes on lots greater than one acre but not 1,866
greater than five acres by: set back building lines; height; and 1,867
size; 1,868
(3) Dairying and animal and poultry husbandry on lots 1,870
greater than one acre but not greater than five acres when at 1,871
least thirty-five per cent of the lots in the subdivision are 1,872
developed with at least one building, structure, or improvement 1,873
that is subject to real property taxation or that is subject to 1,874
the tax on manufactured AND MOBILE homes under section 4503.06 of 1,875
the Revised Code. After thirty-five per cent of the lots are so 1,876
developed, dairying and animal and poultry husbandry shall be 1,877
considered nonconforming use of land and buildings or structures 1,878
pursuant to section 519.19 of the Revised Code. 1,879
Division (B) of this section confers no power on any 1,881
township zoning commission, board of township trustees, or board 1,882
of zoning appeals to regulate agriculture, buildings or 1,883
structures, and dairying and animal and poultry husbandry on lots 1,884
greater than five acres. 1,885
(C) Such sections confer no power on any township zoning 1,887
commission, board of township trustees, or board of zoning 1,888
appeals to prohibit in a district zoned for agricultural, 1,889
industrial, residential, or commercial uses, the use of any land 1,890
for a farm market where fifty per cent or more of the gross 1,891
income received from the market is derived from produce raised on 1,892
farms owned or operated by the market operator in a normal crop 1,893
year. However, a board of township trustees, as provided in 1,894
section 519.02 of the Revised Code, may regulate such factors 1,895
pertaining to farm markets as size of the structure, size of 1,896
parking areas that may be required, set back building lines, and 1,897
egress or ingress, where such regulation is necessary to protect 1,898
44
the public health and safety. 1,899
Sec. 519.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 1,902
THIS SECTION, SECTIONS 519.01 TO 519.25 OF THE REVISED CODE DO 1,904
NOT CONFER ON ANY TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,905
TRUSTEES, OR BOARD OF ZONING APPEALS, THE AUTHORITY TO PROHIBIT 1,906
OR RESTRICT THE LOCATION OF A PERMANENTLY SITED MANUFACTURED 1,907
HOME, AS DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE 1,909
REVISED CODE, IN ANY DISTRICT OR ZONE IN WHICH A SINGLE-FAMILY 1,910
HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 1,913
AUTHORITY OF A TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,914
TRUSTEES, OR BOARD OF ZONING APPEALS, TO DO EITHER OF THE 1,916
FOLLOWING:
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 1,918
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 1,920
ALL SINGLE-FAMILY RESIDENCES IN A DISTRICT OR ZONE IN WHICH THE
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 1,921
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 1,923
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 1,924
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 1,925
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 1,927
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 1,929
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 1,930
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 1,931
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 1,932
HOMES.
(C) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 1,935
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 1,936
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 1,937
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 1,939
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 1,941
HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 1,943
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 1,944
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 1,945
45
RESTRICTIVE COVENANT IN A DEED. 1,946
Sec. 1151.349. (A) As used in this section: 1,955
(1) A "net lease" is a lease under which a savings and 1,957
loan association, directly or indirectly, will not be obligated 1,958
to: 1,959
(a) Service, repair, or maintain the leased property 1,961
during the lease term; 1,962
(b) Purchase parts and accessories for the leased 1,964
property; however, improvements and additions to the leased 1,965
property may be leased to the lessee upon its request in 1,966
accordance with the full-payout requirements of this section; 1,967
(c) Furnish replacement or substitute property while the 1,969
leased property is being serviced; 1,970
(d) Purchase insurance for the lessee, unless he THE 1,972
LESSEE has failed to purchase or maintain insurance required by 1,973
contract;
(e) Renew any license or registration for the property 1,975
unless such action is necessary to protect the association's 1,976
interest as an owner or financer of the property. 1,977
(2) A "full-payout lease" is one from which the lessor can 1,979
reasonably expect to realize a return of its full investment in 1,980
the leased property plus the estimated cost of financing the 1,981
property over the term of the lease derived from: 1,982
(a) Rentals; 1,984
(b) Estimated tax benefits; and 1,986
(c) The estimated residual value of the proerty PROPERTY 1,988
when the initial term of the lease expires. However, no more 1,989
than twenty per cent of the return may be realized from the 1,990
residual value. Both the estimated residual value of the 1,991
property and that portion of the estimated residual value relied 1,992
upon by the lessor to satisfy the requirements of a full-payout 1,993
lease must be reasonable so that realization of the lessor's full 1,994
investment, plus the cost of financing the property, primarily 1,995
depends on the credit-worthiness of the lessee, and not on the 1,996
46
residual market value of the leased item. The maximum term of a 1,997
full-payout lease shall be forty years. 1,998
(B) In addition to the provisions of Chapter 1151. of the 2,000
Revised Code regarding lending, a savings and loan association 2,001
may also engage in leasing activities that are the functional 2,002
equivalent of lending, subject to the following conditions. An 2,003
association may: 2,004
(1) Become the legal or beneficial owner of tangible 2,006
personal property or real property for the purpose of leasing 2,007
such property; or 2,008
(2) Obtain an assignment of a lessor's interest in a lease 2,010
of such property; and 2,011
(3) Incur obligations incidental to its position as the 2,013
owner and lessor of the leased property, provided the lease is a 2,014
net, full-payout lease representing a noncancelable obligation of 2,015
the lessee. At the expiration of the lease the association shall 2,016
liquidate, or release on a net basis, all interest in the 2,017
property as soon as practicable. 2,018
(C) If an association believes that there has been an 2,020
unanticipated change in conditions which threatens its financial 2,021
position by significantly increasing its exposure to loss, 2,022
divisions (A) and (B) of this section do not prevent the 2,023
association: 2,024
(1) As owner and lessor under a net, full-payout lease, 2,026
from taking reasonable and appropriate action to salvage or 2,027
protect the value of the property or its interests arising under 2,028
the lease; or 2,029
(2) As assignee of a lessor's interest in a lease, from 2,031
becoming owner and lessor of the leased property pursuant to its 2,032
contractual right, or from taking any reasonable and appropriate 2,033
action to salvage or protect the value of the property or its 2,034
interests arising under the lease; or 2,035
(3) From including any additional provisions or agreements 2,037
in a lease, to protect its financial position or investment in 2,038
47
the circumstances set forth in divisions (C)(1) and (2) of this 2,039
section. 2,040
(D) A lease of tangible personal property made to a 2,042
natural person for personal, family, or household purposes 2,043
pursuant to this section is subject to all limitations applicable 2,044
to the amount of an association's investment in consumer loans. A 2,046
lease made for commercial, corporate, business, or agricultural
purposes pursuant to this section is subject to all limitations 2,047
applicable to the amount of an association's investment in 2,048
commercial loans. A lease of residential or nonresidential real 2,049
property made pursuant to this section is subject to all 2,050
limitations applicable to the amount of an association's 2,051
investment in real estate loans. 2,052
(E) In addition to the authority set forth in division (A) 2,054
of this section, an association may also invest up to ten per 2,055
cent of its assets in tangible personal property including, 2,056
without limitation, vehicles, manufactured homes, MOBILE HOMES, 2,057
machinery, equipment, or furniture for rental. The estimated 2,059
residual value at the expiration of the initial term of the lease 2,060
shall not exceed seventy per cent of the lessor's acquisition 2,061
cost.
Sec. 1345.71. As used in sections 1345.71 to 1345.77 of 2,070
the Revised Code: 2,071
(A) "Consumer" means the purchaser, other than for 2,073
purposes of resale, of a motor vehicle, any person to whom the 2,074
motor vehicle is transferred during the duration of the express 2,075
warranty that is applicable to the motor vehicle, and any other 2,076
person who is entitled by the terms of the warranty to enforce 2,077
the warranty. 2,078
(B) "Manufacturer" and "distributor" have the same 2,080
meanings as in section 4517.01 of the Revised Code, and 2,081
manufacturer includes a remanufacturer as defined in that 2,082
section. 2,083
(C) "Express warranty" and "warranty" mean the written 2,085
48
warranty of the manufacturer or distributor of a new motor 2,086
vehicle concerning the condition and fitness for use of the 2,087
vehicle, including any terms or conditions precedent to the 2,088
enforcement of obligations under that warranty. 2,089
(D) "Motor vehicle" means any passenger car or 2,091
noncommercial motor vehicle as defined in section 4501.01 of the 2,092
Revised Code, or those parts of any motor home, as defined in 2,093
section 4501.01 of the Revised Code, that are not part of the 2,094
permanently installed facilities for cold storage, cooking and 2,095
consuming of food, and for sleeping, but does not mean any 2,096
manufactured MOBILE home as defined in division (O) of section 2,097
4501.01 of the Revised Code or, recreational vehicle as defined 2,098
in division (Q) of that section, OR MANUFACTURED HOME AS DEFINED 2,099
IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 2,100
(E) "Nonconformity" means any defect or condition which 2,102
substantially impairs the use, value, or safety of a motor 2,103
vehicle and does not conform to the express warranty of the 2,104
manufacturer or distributor. 2,105
(F) "Full purchase price" means the contract price for the 2,107
motor vehicle, including charges for transportation, 2,108
dealer-installed accessories, dealer services, dealer preparation 2,109
and delivery and collateral charges; all finance, credit 2,110
insurance, warranty and service contract charges incurred by the 2,111
buyer; and all sales tax, license and registration fees, and 2,112
other government charges. 2,113
Sec. 1506.01. As used in this chapter: 2,122
(A) "Coastal area" means the waters of Lake Erie, the 2,124
islands in the lake, and the lands under and adjacent to the 2,125
lake, including transitional areas, wetlands, and beaches. The 2,126
coastal area extends in Lake Erie to the international boundary 2,127
line between the United States and Canada and landward only to 2,128
the extent necessary to include shorelands, the uses of which 2,129
have a direct and significant impact on coastal waters as 2,130
determined by the director of natural resources. 2,131
49
(B) "Coastal management program" means the comprehensive 2,133
action of the state and its political subdivisions cooperatively 2,134
to preserve, protect, develop, restore, or enhance the resources 2,135
of the coastal area and to ensure wise use of the land and water 2,136
resources of the coastal area, giving attention to natural, 2,137
cultural, historic, and aesthetic values; agricultural, 2,138
recreational, energy, and economic needs; and the national 2,139
interest. "Coastal management program" includes the 2,140
establishment of objectives, policies, standards, and criteria 2,141
concerning, without limitation, protection of air, water, 2,142
wildlife, rare and endangered species, wetlands and natural 2,143
areas, and other natural resources in the coastal area; 2,144
management of coastal development and redevelopment; preservation 2,145
and restoration of historic, cultural, and aesthetic coastal 2,146
features; and public access to the coastal area for recreation 2,147
purposes. 2,148
(C) "Coastal management program document" means a 2,150
comprehensive statement consisting of, without limitation, text, 2,151
maps, and illustrations that is adopted by the director in 2,152
accordance with this chapter, describes the objectives, policies, 2,153
standards, and criteria of the coastal management program for 2,154
guiding public and private uses of lands and waters in the 2,155
coastal area, lists the governmental agencies, including, without 2,156
limitation, state agencies, involved in implementing the coastal 2,157
management program, describes their applicable policies and 2,158
programs, and cites the statutes and rules under which they may 2,159
adopt and implement those policies and programs. 2,160
(D) "Person" means any agency of this state, any political 2,162
subdivision of this state or of the United States, and any legal 2,163
entity defined as a person under section 1.59 of the Revised 2,164
Code. 2,165
(E) "Director" means the director of natural resources or 2,167
the director's designee. 2,168
(F) "Permanent structure" means any residential, 2,170
50
commercial, industrial, institutional, or agricultural building, 2,171
any manufactured MOBILE home as defined in DIVISION (O) OF 2,173
section 4501.01 of the Revised Code, ANY MANUFACTURED HOME AS 2,174
DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED 2,175
CODE, and any septic system that receives sewage from a 2,176
single-family, two-family, or three-family dwelling, but does not 2,177
include any recreational vehicle as defined in section 4501.01 of 2,178
the Revised Code. 2,179
(G) "State agency" or "agency of the state" has the same 2,181
meaning as "agency" as defined in section 111.15 of the Revised 2,182
Code. 2,183
(H) "Coastal flood hazard area" means any territory within 2,185
the coastal area that has been identified as a flood hazard area 2,186
under the "Flood Disaster Protection Act of 1973," 87 Stat. 975, 2,187
42 U.S.C.A. 4002, as amended. 2,188
(I) "Coastal erosion area" means any territory included in 2,191
Lake Erie coastal erosion areas identified by the director under 2,193
section 1506.06 of the Revised Code.
Sec. 1521.01. As used in sections 1521.01 to 1521.05 and 2,202
1521.13 to 1521.18 of the Revised Code: 2,203
(A) "Consumptive use," "diversion," "Lake Erie drainage 2,205
basin," "other great lakes states and provinces," "water 2,206
resources," and "waters of the state" have the same meanings as 2,207
in section 1501.30 of the Revised Code. 2,208
(B) "Well" means any excavation, regardless of design or 2,210
method of construction, created for any of the following 2,211
purposes: 2,212
(1) Removing ground water from or recharging water into an 2,214
aquifer, excluding subsurface drainage systems installed to 2,215
enhance agricultural crop production or urban or suburban 2,216
landscape management or to control seepage in dams, dikes, and 2,217
levees; 2,218
(2) Determining the quantity, quality, level, or movement 2,220
of ground water in or the stratigraphy of an aquifer, excluding 2,221
51
borings for instrumentation in dams, dikes, levees, or highway 2,222
embankments; 2,223
(3) Removing or exchanging heat from ground water, 2,225
excluding horizontal trenches that are installed for water source 2,226
heat pump systems. 2,227
(C) "Aquifer" means a consolidated or unconsolidated 2,229
geologic formation or series of formations that are hydraulically 2,230
interconnected and that have the ability to receive, store, or 2,231
transmit water. 2,232
(D) "Ground water" means all water occurring in an 2,234
aquifer. 2,235
(E) "Ground water stress area" means a definable 2,237
geographic area in which ground water quantity is being affected 2,238
by human activity or natural forces to the extent that continuous 2,239
availability of supply is jeopardized by withdrawals. 2,240
(F) "Person" has the same meaning as in section 1.59 of 2,242
the Revised Code and also includes the United States, the state, 2,243
any political subdivision of the state, and any department, 2,244
division, board, commission, agency, or instrumentality of the 2,245
United States, the state, or a political subdivision of the 2,246
state. 2,247
(G) "State agency" or "agency of the state" has the same 2,249
meaning as "agency" in section 111.15 of the Revised Code. 2,250
(H) "Development" means any manmade change to improved or 2,252
unimproved real estate, including the construction of buildings 2,253
and other structures, any substantial improvement of a structure, 2,254
and mining, dredging, filling, grading, paving, excavating, and 2,255
drilling operations. 2,256
(I) "Floodplain" means the area adjoining any river, 2,258
stream, watercourse, or lake that has been or may be covered by 2,259
flood water. 2,260
(J) "Floodplain management" means the implementation of an 2,262
overall program of corrective and preventive measures for 2,263
reducing flood damage, including the collection and dissemination 2,264
52
of flood information, construction of flood control works, 2,265
nonstructural flood damage reduction techniques, and adoption of 2,266
rules, ordinances, or resolutions governing development in 2,267
floodplains. 2,268
(K) "One-hundred-year flood" means a flood having a one 2,270
per cent chance of being equaled or exceeded in any given year. 2,271
(L) "One-hundred-year floodplain" means that portion of a 2,273
floodplain inundated by a one-hundred-year flood. 2,274
(M) "Structure" means a walled and roofed building, 2,276
including, without limitation, gas or liquid storage tanks, 2,277
MOBILE HOMES, and manufactured homes. 2,279
(N) "Substantial improvement" means any reconstruction, 2,281
rehabilitation, addition, or other improvement of a structure, 2,282
the cost of which equals or exceeds fifty per cent of the market 2,283
value of the structure before the start of construction of the 2,284
improvement. "Substantial improvement" includes repairs to 2,285
structures that have incurred substantial damage regardless of 2,286
the actual repair work performed. "Substantial improvement" does 2,287
not include either of the following: 2,288
(1) Any project for the improvement of a structure to 2,290
correct existing violations of state or local health, sanitary, 2,291
or safety code specifications that have been identified by the 2,292
state or local code enforcement official having jurisdiction and 2,293
that are the minimum necessary to ensure safe living conditions; 2,294
(2) Any alteration of a historic structure designated or 2,296
listed pursuant to federal or state law, provided that the 2,297
alteration will not preclude the structure's continued listing or 2,298
designation as a historic structure. 2,299
Sec. 1923.01. (A) As provided in this chapter, any judge 2,308
of a county or municipal court or a court of common pleas, within 2,309
his THE JUDGE'S proper area of jurisdiction, may inquire about 2,310
persons who make unlawful and forcible entry into lands or 2,312
tenements and detain them, and about persons who make a lawful 2,313
and peaceable entry into lands or tenements and hold them 2,314
53
unlawfully and by force. If, upon such inquiry, it is found that 2,315
an unlawful and forcible entry has been made and the lands or 2,316
tenements are detained, or that, after a lawful entry, lands or 2,317
tenements are held unlawfully and by force, a judge shall cause 2,318
the plaintiff in an action under this chapter to have restitution 2,319
of the lands or tenements. 2,320
(B) An action shall be brought under this chapter within 2,322
two years after the cause of action accrues. 2,323
(C) As used in this chapter: 2,325
(1) "Tenant" means a person who is entitled under a rental 2,327
agreement to the use or occupancy of premises, other than 2,328
premises located in a manufactured home park as defined in 2,329
section 3733.01 of the Revised Code, to the exclusion of others. 2,330
(2) "Landlord" means the owner, lessor, or sublessor of 2,332
premises, his THE agent, or any person authorized by him THE 2,334
LANDLORD AUTHORIZES to manage premises or to receive rent from a 2,335
tenant under a rental agreement, except, if required by the facts 2,336
of the action to which the term is applied, "landlord" means a 2,337
park operator.
(3) "Park operator," "manufactured home," "MOBILE HOME," 2,339
"MANUFACTURED HOME PARK," and "resident" have the same meanings 2,341
as in section 3733.01 of the Revised Code.
(4) "Residential premises" has the same meaning as in 2,343
section 5321.01 of the Revised Code, except, if required by the 2,344
facts of the action to which the term is applied, "residential 2,345
premises" has the same meaning as in section 3733.01 of the 2,346
Revised Code. 2,347
(5) "Rental agreement" means any agreement or lease, 2,349
written or oral, that establishes or modifies the terms, 2,350
conditions, rules, or any other provisions concerning the use or 2,351
occupancy of premises by one of the parties to the agreement or 2,352
lease, except that "rental agreement," as used in division 2,353
(A)(11) of section 1923.02 of the Revised Code and where the 2,354
context requires as used in this chapter, means a rental 2,355
54
agreement as defined in division (D) of section 5322.01 of the 2,356
Revised Code. 2,357
(6) "Controlled substance" has the same meaning as in 2,359
section 3719.01 of the Revised Code. 2,360
Sec. 3733.01. As used in this chapter: 2,369
(A) "Manufactured home park" means any tract of land upon 2,371
which three or more manufactured OR MOBILE homes used for 2,372
habitation are parked, either free of charge or for revenue 2,373
purposes, and includes any roadway, building, structure, vehicle, 2,374
or enclosure used or intended for use as a part of the facilities 2,375
of the park. A tract of land that is subdivided and the 2,376
individual lots are not for rent or rented, but are for sale or 2,377
sold for the purpose of installation of manufactured homes on the 2,378
lots is not a manufactured home park even though three or more 2,379
manufactured homes are parked thereon if the roadways are 2,380
dedicated to the local government authority. "MANUFACTURED 2,381
"Manufactured home park" does not include any OF THE 2,383
FOLLOWING:
(1) A tract of land used solely for the storage or display 2,386
for sale of manufactured OR MOBILE homes or solely as a temporary 2,387
park-camp.
(2) A TRACT OF LAND THAT IS SUBDIVIDED AND THE INDIVIDUAL 2,390
LOTS ARE FOR SALE OR SOLD FOR THE PURPOSE OF INSTALLATION OF 2,391
MANUFACTURED OR MOBILE HOMES USED FOR HABITATION AND THE ROADWAYS 2,392
ARE DEDICATED TO THE LOCAL GOVERNMENT AUTHORITY. 2,393
(3) A TRACT OF LAND WITHIN AN AREA THAT IS SUBJECT TO 2,395
LOCAL ZONING AUTHORITY AND SUBDIVISION REQUIREMENTS AND IS 2,396
SUBDIVIDED, AND THE INDIVIDUAL LOTS ARE FOR SALE OR SOLD FOR THE 2,397
PURPOSE OF INSTALLATION OF MANUFACTURED OR MOBILE HOMES FOR 2,398
HABITATION. 2,399
(B) "Recreational vehicle park" means any tract of land 2,401
used for parking five or more self-contained recreational 2,402
vehicles and includes any roadway, building, structure, vehicle, 2,403
or enclosure used or intended for use as part of the park 2,404
55
facilities and any tract of land that is subdivided for lease or 2,405
other contract of the individual lots for the express or implied 2,406
purpose of placing self-contained recreational vehicles for 2,407
recreation, vacation, or business purposes. 2,408
"Recreational vehicle park" does not include any tract of 2,410
land used solely for the storage or display for sale of 2,411
self-contained recreational vehicles or solely as a temporary 2,412
park-camp. 2,413
(C) "Portable camping units" means dependent recreational 2,415
vehicles, tents, portable sleeping equipment, and similar camping 2,416
equipment used for travel, recreation, vacation, or business 2,417
purposes.
(D) "Manufactured home" HAS THE MEANING SET FORTH IN 2,419
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, AND 2,421
"MOBILE HOME" and "recreational vehicle" have the meanings set 2,423
forth in section 4501.01 of the Revised Code.
(E) "Self-contained recreational vehicle" means a 2,425
recreational vehicle that can operate independent of connections 2,426
to sewer and water and has plumbing fixtures or appliances all of 2,427
which are connected to sewage holding tanks located within the 2,428
vehicle. 2,429
(F) "Dependent recreational vehicle" means a recreational 2,431
vehicle other than a self-contained recreational vehicle. 2,432
(G) "Recreation camp" means any tract of land upon which 2,434
five or more portable camping units are placed and includes any 2,435
roadway, building, structure, vehicle, or enclosure used or 2,436
intended for use as a part of the facilities of the camp. A 2,437
tract of land that is subdivided for lease or other contract of 2,438
the individual lots is a recreation camp if five or more portable 2,439
camping units are placed on it for recreation, vacation, or 2,440
business purposes.
"Recreation camp" does not include any tract of land used 2,442
solely for the storage or display for sale of dependent 2,443
recreational vehicles or solely as a temporary park-camp. 2,444
56
(H) "Combined park-camp" means any tract of land upon 2,446
which a combination of five or more self-contained recreational 2,447
vehicles or portable camping units are placed and includes any 2,448
roadway, building, structure, vehicle, or enclosure used or 2,449
intended for use as part of the park facilities. A tract of land 2,450
that is subdivided for lease or other contract of the individual 2,452
lots is a combined park-camp if a combination of five or more 2,453
recreational vehicles or portable camping units are placed on it 2,454
for recreation, vacation, or business purposes. 2,455
"Combined park-camp" does not include any tract of land 2,457
used solely as a temporary park-camp. 2,458
(I) "Licensor" means either the board of health of a city 2,460
or general health district, or the authority having the duties of 2,461
a board of health in any city as authorized by section 3709.05 of 2,462
the Revised Code, or the director of health, when required under 2,463
division (B) of section 3733.031 of the Revised Code. "Licensor" 2,464
also means an authorized representative of any of those entities 2,465
or of the director. 2,466
(J) "Tenant" means a person who is entitled under a rental 2,468
agreement with a manufactured home park operator to occupy a 2,469
manufactured home park lot and who does not own the manufactured 2,470
home occupying the lot. 2,471
(K) "Owner" means a person who is entitled under a rental 2,473
agreement with a manufactured home park operator to occupy a 2,474
manufactured home park lot and who owns the manufactured home 2,475
occupying the lot. 2,476
(L) "Resident" means a person entitled under a rental 2,478
agreement to the use and occupancy of residential premises to the 2,479
exclusion of others. It includes both tenants and owners. 2,480
(M) "Operator" means the person who has responsible charge 2,482
of a manufactured home park, recreational vehicle park, 2,483
recreation camp, combined park-camp, or temporary park-camp and 2,484
who is licensed under sections 3733.01 to 3733.08 of the Revised 2,485
Code. 2,486
57
(N) "Park operator" means a manufactured home park 2,488
operator. 2,489
(O) "Residential premises" means a lot located within a 2,491
manufactured home park and the grounds, areas, and facilities 2,492
contained within the manufactured home park for the use of 2,493
residents generally or the use of which is promised to a 2,494
resident. 2,495
(P) "Rental agreement" means any agreement or lease, 2,497
written or oral, that establishes or modifies the terms, 2,498
conditions, rules, or any other provisions concerning the use and 2,499
occupancy of residential premises by one of the parties. 2,500
(Q) "Security deposit" means any deposit of money or 2,502
property to secure performance by the resident under a rental 2,503
agreement. 2,504
(R) "Temporary park-camp" means any tract of land used for 2,506
a period not to exceed a total of twenty-one days per calendar 2,507
year for the purpose of parking five or more recreational 2,508
vehicles, dependent recreational vehicles, or portable camping 2,510
units, or any combination thereof, for one or more periods of 2,511
time that do not exceed seven consecutive days or parts thereof. 2,512
(S) "Development" means any artificial change to improved 2,514
or unimproved real estate, including, without limitation, 2,515
buildings or structures, dredging, filling, grading, paving, 2,516
excavation or drilling operations, or storage of equipment or 2,517
materials, and the construction, expansion, or substantial 2,519
alteration of a manufactured home park, recreational vehicle 2,520
park, recreation camp, or combined park-camp, for which plan
review is required under division (A) of section 3733.021 of the 2,522
Revised Code. "Development" does not include the building, 2,523
construction, erection, or manufacture of any building to which 2,524
section 3781.06 of the Revised Code is applicable. 2,525
(T) "Flood" or "flooding" means either of the following: 2,527
(1) A general and temporary condition of partial or 2,529
complete inundation of normally dry land areas from any of the 2,530
58
following: 2,531
(a) The overflow of inland or tidal waters; 2,533
(b) The unusual and rapid accumulation or runoff of 2,535
surface waters from any source; 2,536
(c) Mudslides that are proximately caused by flooding as 2,538
defined in division (T)(1)(b) of this section and that are akin 2,540
to a river of liquid and flowing mud on the surface of normally 2,541
dry land areas, as when earth is carried by a current of water 2,542
and deposited along the path of the current.
(2) The collapse or subsidence of land along the shore of 2,544
a lake or other body of water as a result of erosion or 2,545
undermining that is caused by waves or currents of water 2,546
exceeding anticipated cyclical levels or that is suddenly caused 2,547
by an unusually high water level in a natural body of water, and 2,548
that is accompanied by a severe storm, by an unanticipated force 2,549
of nature, such as a flash flood, by an abnormal tidal surge, or 2,550
by some similarly unusual and unforeseeable event, that results 2,551
in flooding as defined in division (T)(1)(a) of this section. 2,553
(U) "Flood plain" means the area adjoining any river, 2,555
stream, watercourse, or lake that has been or may be covered by 2,556
flood water. 2,557
(V) "One-hundred-year flood" means a flood having a one 2,559
per cent chance of being equaled or exceeded in any given year. 2,560
(W) "One-hundred-year flood plain" means that portion of a 2,563
flood plain inundated by a one-hundred-year flood. 2,564
(X) "Person" has the same meaning as in section 1.59 of 2,566
the Revised Code and also includes this state, any political 2,567
subdivision of this state, and any other state or local body of 2,568
this state. 2,569
(Y) "Substantial damage" means damage of any origin 2,571
sustained by a manufactured OR MOBILE home that is situated in a 2,572
manufactured home park located in a flood plain when the cost of 2,573
restoring the manufactured home to its condition before the 2,574
damage occurred will equal or exceed fifty per cent of the market 2,575
59
value of the manufactured home before the damage occurred. 2,576
(Z) "Substantially alter" means a change in the layout or 2,578
design of a manufactured home park, recreational vehicle park, 2,579
recreation camp, combined park-camp, or temporary park-camp, 2,580
including, without limitation, the movement of utilities or 2,581
changes in established streets, lots, or sites or in other 2,582
facilities. In the case of manufactured home parks located 2,583
within a one hundred year flood plain, "substantially alter" also 2,584
includes changes in elevation resulting from the addition of 2,585
fill, grading, or excavation that may affect flood plain 2,586
management. 2,587
(AA) "Tract" means a contiguous area of land that consists 2,589
of one or more parcels, lots, or sites that have been separately 2,590
surveyed regardless of whether the individual parcels, lots, or 2,591
sites have been recorded and regardless of whether the one or 2,592
more parcels, lots, or sites are under common or different 2,593
ownership. 2,594
(BB) "Director of health" means the director of health or 2,596
his THE DIRECTOR'S authorized representative. 2,597
Sec. 3733.02. (A)(1) The public health council, subject 2,606
to Chapter 119. of the Revised Code, shall adopt, and has the 2,607
exclusive power to adopt, rules of uniform application throughout 2,608
the state governing the review of plans, issuance of flood plain 2,609
management permits, and issuance of licenses for manufactured 2,610
home parks; the location, layout, DENSITY, construction, 2,611
drainage, sanitation, safety, and operation of those parks; 2,613
blocking and tiedowns of MOBILE AND manufactured homes in those 2,614
parks; and notices of flood events concerning, and flood 2,616
protection at, those parks. The rules pertaining to flood plain 2,617
management shall be consistent with and not less stringent than 2,618
the flood plain management criteria of the national flood 2,619
insurance program adopted under the "National Flood Insurance Act 2,620
of 1968," 82 Stat. 572, 42 U.S.C.A. 4001, as amended. The rules 2,621
shall not apply to the construction, erection, or manufacture of 2,622
60
any building to which section 3781.06 of the Revised Code is 2,623
applicable.
(2) The rules pertaining to manufactured home parks 2,625
constructed after June 30, 1971, shall specify that each home 2,626
must be placed on its lot to provide not less than fifteen feet 2,627
between the side of one home and the side of another home, ten 2,628
feet between the end of one home and the side of another home, 2,629
and five feet between the ends of two homes placed end to end. 2,630
(B) The public health council, subject to Chapter 119. of 2,632
the Revised Code, shall adopt rules of uniform application 2,633
throughout the state governing the review of plans and issuance 2,634
of licenses for and the location, layout, construction, drainage, 2,635
sanitation, safety, and operation of recreational vehicle parks, 2,636
recreation camps, and combined park-camps. The rules shall not 2,637
apply to the construction, erection, or manufacture of any 2,638
building to which section 3781.06 of the Revised Code is 2,639
applicable. 2,640
(C) The public health council, subject to Chapter 119. of 2,642
the Revised Code, shall adopt rules of uniform application 2,643
throughout the state governing the review of plans and issuance 2,644
of licenses for and the layout, sanitation, safety, and operation 2,645
of temporary park-camps. The rules shall not apply to the 2,646
construction, erection, or manufacture of any building to which 2,647
section 3781.06 of the Revised Code is applicable. 2,648
(D) The public health council, in accordance with Chapter 2,650
119. of the Revised Code, shall adopt rules of uniform 2,651
application throughout the state establishing requirements and 2,652
procedures in accordance with which the director of health may 2,653
authorize licensors for the purposes of sections 3733.022 and 2,654
3733.025 of the Revised Code. The rules shall include at least 2,655
provisions under which a licensor may enter into contracts for 2,656
the purpose of fulfilling the licensor's responsibilities under 2,657
either or both of those sections. 2,658
Sec. 3733.021. (A) No person shall cause development to 2,667
61
occur within any portion of a manufactured home park, 2,668
recreational vehicle park, recreation camp, or combined park-camp 2,669
until the plans for the development have been submitted to and 2,670
reviewed and approved by the director of health. This division 2,671
does not require that plans be submitted to the director for 2,672
approval for the replacement of manufactured OR MOBILE homes on 2,673
previously approved lots in a manufactured home park or for the 2,674
replacement of recreational vehicles or portable camping units on 2,675
previously approved sites in a recreational vehicle park, 2,676
recreation camp, or combined park-camp when no development is to 2,677
occur in connection with the replacement. Within thirty days 2,678
after receipt of the plans, all supporting documents and 2,679
materials required to complete the review, and the applicable 2,680
plan review fee established under division (D) of this section, 2,681
the director shall approve or disapprove the plans. 2,682
(B) Any person aggrieved by the director's disapproval of 2,684
a set of plans under division (A) of this section may request a 2,685
hearing on the matter within thirty days after receipt of the 2,686
director's notice of the disapproval. The hearing shall be held 2,687
in accordance with Chapter 119. of the Revised Code. Thereafter, 2,688
the disapproval may be appealed in the manner provided in section 2,689
119.12 of the Revised Code. 2,690
(C) The director shall establish a system by which 2,692
development occurring within a manufactured home park, 2,693
recreational vehicle park, recreation camp, or combined park-camp 2,694
is inspected or verified in accordance with rules adopted under 2,695
division (A) or (B), as appropriate, of section 3733.02 of the 2,696
Revised Code to ensure that the development complies with the 2,697
plans approved under division (A) of this section. 2,698
(D) The public health council shall establish fees for 2,700
reviewing plans under division (A) of this section and conducting 2,701
inspections under division (C) of this section. 2,702
(E) The director shall charge the appropriate fees 2,704
established under division (D) of this section for reviewing 2,705
62
plans under division (A) of this section and conducting 2,706
inspections under division (C) of this section. All such plan 2,707
review and inspection fees received by the director shall be 2,708
transmitted to the treasurer of state and shall be credited to 2,709
the general operations fund created in section 3701.83 of the 2,710
Revised Code. Moneys so credited to the fund shall be used only 2,711
for the purpose of administering and enforcing sections 3733.01 2,712
to 3733.08 of the Revised Code and rules adopted under those 2,713
sections. 2,714
(F) Plan approvals issued under this section do not 2,716
constitute an exemption from the land use and building 2,717
requirements of the political subdivision in which the 2,718
manufactured home park, recreational vehicle park, recreation 2,719
camp, or combined park-camp is or is to be located. 2,720
Sec. 3733.022. (A) No person shall cause development to 2,729
occur or cause the replacement of a MOBILE OR manufactured home 2,730
within any portion of a manufactured home park that is located 2,731
within a one hundred year flood plain unless the person first 2,732
obtains a permit from the director of health or a licensor 2,733
authorized by the director. If the development for which a 2,734
permit is required under this division is to occur on a lot where 2,735
a MOBILE OR manufactured home is or is to be located, the owner 2,736
of the manufactured home and the operator of the manufactured 2,737
home park shall jointly obtain the permit. Each of the persons 2,738
to whom a permit is jointly issued is responsible for compliance 2,739
with the provisions of the approved permit that are applicable to 2,741
that person.
The director or a licensor authorized by the director shall 2,743
disapprove an application for a permit required under this 2,744
division unless the director or the licensor finds that the 2,745
proposed development or replacement of a MOBILE OR manufactured 2,746
home complies with the rules adopted under division (A) of 2,747
section 3733.02 of the Revised Code. No permit is required under 2,748
this division for the construction, erection, or manufacture of 2,749
63
any building to which section 3781.06 of the Revised Code 2,750
applies.
The director or a licensor authorized by the director may 2,752
suspend or revoke a permit issued under this division for failure 2,753
to comply with the rules adopted under division (A) of section 2,754
3733.02 of the Revised Code pertaining to flood plain management 2,755
or for failure to comply with the approved permit. 2,756
Any person aggrieved by the disapproval, suspension, or 2,758
revocation of a permit under this division by the director or by 2,759
a licensor authorized by the director may request a hearing on 2,760
the matter within thirty days after receipt of the notice of the 2,761
disapproval, suspension, or revocation. The hearing shall be 2,762
held in accordance with Chapter 119. of the Revised Code. 2,763
Thereafter, an appeal of the disapproval, suspension, or 2,764
revocation may be taken in the manner provided in section 119.12 2,765
of the Revised Code. 2,766
(B) The public health council shall establish fees for the 2,768
issuance of permits under division (A) of this section and for 2,769
necessary inspections conducted to determine compliance with 2,770
those permits. 2,771
(C) The director or a licensor authorized by the director 2,773
shall charge the appropriate fee established under division (B) 2,774
of this section for the issuance of a permit under division (A) 2,775
of this section or for conducting any necessary inspection to 2,776
determine compliance with the permit. If the director issues 2,777
such a permit or conducts such an inspection, the fee for the 2,778
permit or inspection shall be transmitted to the treasurer of 2,779
state and shall be credited to the general operations fund 2,780
created in section 3701.83 of the Revised Code. Moneys so 2,781
credited to the fund shall be used by the director only for the 2,782
purpose of administering and enforcing sections 3733.01 to 2,783
3733.08 of the Revised Code and rules adopted under those 2,784
sections. If the licensor is a board of health, the permit or 2,785
inspection fee shall be deposited to the credit of the special 2,786
64
fund of the health district created in section 3733.04 of the 2,787
Revised Code and shall be used only for the purpose set forth in 2,788
that section. 2,789
Sec. 3733.025. (A) If a MOBILE OR manufactured home that 2,798
is located in a flood plain AND is substantially damaged, the 2,800
owner of the manufactured home shall make all alterations, 2,801
repairs, or changes to the manufactured home, and the operator of 2,802
the manufactured home park shall make all alterations, repairs, 2,803
or changes to the lot on which the manufactured home is located, 2,804
that are necessary to ensure compliance with the flood plain 2,805
management rules adopted under division (A) of section 3733.02 of 2,806
the Revised Code. Such alterations, repairs, or changes may 2,807
include, without limitation, removal of the manufactured home or 2,808
other structures.
No person shall fail to comply with this division. 2,810
(B) No person shall cause to be performed any alteration, 2,812
repair, or change required by division (A) of this section unless 2,813
the person first obtains a permit from the director of health or 2,814
a licensor authorized by the director. The owner of the 2,815
manufactured home and the operator of the manufactured home park 2,816
shall jointly obtain the permit required by this division. Each 2,817
of the persons to whom a permit is jointly issued is responsible 2,818
for compliance with the provisions of the approved permit that 2,819
are applicable to that person. 2,820
The director or a licensor authorized by the director shall 2,822
disapprove an application for a permit required under this 2,823
division unless the director or the licensor finds that the 2,824
proposed alteration, repair, or change complies with the rules 2,825
adopted under division (A) of section 3733.02 of the Revised 2,826
Code. No permit is required under this division for the 2,827
construction, erection, or manufacture of any building to which 2,828
section 3781.06 of the Revised Code applies. 2,829
The director or a licensor authorized by the director may 2,831
suspend or revoke a permit issued under this division for failure 2,832
65
to comply with the rules adopted under division (A) of section 2,833
3733.02 of the Revised Code pertaining to flood plain management 2,834
or for failure to comply with the approved permit. 2,835
Any person aggrieved by the disapproval, suspension, or 2,837
revocation of a permit under this division by the director or by 2,838
a licensor authorized by the director may request a hearing on 2,839
the matter within thirty days after receipt of the notice of the 2,840
disapproval, suspension, or revocation. The hearing shall be 2,841
held in accordance with Chapter 119. of the Revised Code. 2,842
Thereafter, an appeal of the disapproval, suspension, or 2,843
revocation may be taken in the manner provided in section 119.12 2,844
of the Revised Code and for necessary inspections conducted to 2,845
determine compliance with those permits. 2,846
(C) The public health council shall establish fees for the 2,848
issuance of permits under division (B) of this section and for 2,849
necessary inspections conducted to determine compliance with 2,850
those permits. 2,851
(D) The director or a licensor authorized by the director 2,853
shall charge the appropriate fee established under division (C) 2,854
of this section for the issuance of a permit under division (B) 2,855
of this section or for conducting any necessary inspection to 2,856
determine compliance with the permit. If the director issues 2,857
such a permit or conducts such an inspection, the fee for the 2,858
permit or inspection shall be transmitted to the treasurer of 2,859
state and shall be credited to the general operations fund 2,860
created in section 3701.83 of the Revised Code. Moneys so 2,861
credited to the fund shall be used by the director only for the 2,862
purpose of administering and enforcing sections 3733.01 to 2,863
3733.08 of the Revised Code and rules adopted under those 2,864
sections. If the licensor is a board of health, the permit or 2,865
inspection fee shall be deposited to the credit of the special 2,866
fund of the health district created in section 3733.04 of the 2,867
Revised Code and shall be used only for the purpose set forth in 2,868
that section. 2,869
66
Sec. 3733.06. (A) Upon a license being issued under 2,878
sections 3733.03 to 3733.05 of the Revised Code, any operator 2,880
shall have the right to rent or use each lot or camping space for 2,881
the parking or placement of a manufactured home, MOBILE HOME, 2,882
recreational vehicle, or portable camping facility to be used for 2,883
human habitation without interruption for any period coextensive 2,884
with any license or consecutive licenses issued under sections 2,885
3733.03 to 3733.05 of the Revised Code. 2,886
(B) NO OPERATOR OF A MANUFACTURED HOME PARK SHALL SELL 2,888
INDIVIDUAL LOTS IN A PARK FOR EIGHT YEARS FOLLOWING THE ISSUANCE 2,889
OF THE INITIAL LICENSE FOR THE PARK UNLESS, AT THE TIME OF SALE, 2,891
THE PARK FULFILLS ALL PLATTING AND SUBDIVISION REQUIREMENTS 2,892
ESTABLISHED BY THE POLITICAL SUBDIVISION IN WHICH THE PARK IS 2,893
LOCATED, OR THE POLITICAL SUBDIVISION HAS ENTERED INTO AN
AGREEMENT WITH THE OPERATOR REGARDING PLATTING AND SUBDIVISION 2,894
REQUIREMENTS AND THE OPERATOR HAS FULFILLED THE TERMS OF THAT 2,895
AGREEMENT.
Sec. 3733.101. (A) A resident who is a party to a rental 2,903
agreement shall: 2,904
(1) Keep that part of the premises that he THE RESIDENT 2,906
occupies and uses safe and sanitary; 2,908
(2) Dispose of all rubbish, garbage, and other waste in a 2,910
clean, safe, and sanitary manner; 2,911
(3) Comply with the requirements imposed on residents by 2,913
all applicable state and local housing, health, and safety codes, 2,914
rules of the public health council, and rules of the manufactured 2,915
home park; 2,916
(4) Personally refrain, and forbid any other person who is 2,918
on the premises with his THE RESIDENT'S permission, from 2,919
intentionally or negligently destroying, defacing, damaging, or 2,921
removing any fixture, appliance or other part of the residential 2,922
premises;
(5) Conduct himself SELF and require other persons on the 2,924
premises with his THE RESIDENT'S consent to conduct themselves in 2,926
67
a manner that will not disturb his THE RESIDENT'S neighbors' 2,927
peaceful enjoyment of the manufactured home park. 2,929
(B) The resident shall not unreasonably withhold consent 2,931
for the park operator to enter the manufactured home to inspect 2,932
utility connections, or enter onto the premises in order to 2,933
inspect the premises, make ordinary, necessary, or agreed 2,934
repairs, decorations, alterations, or improvements, deliver 2,935
parcels which are too large for the resident's mail facilities, 2,936
or supply necessary or agreed services. 2,937
(C) If the resident violates any provision of this 2,939
section, the park operator may recover any actual damages which 2,940
result from the violation and reasonable attorneys' fees. This 2,941
remedy is in addition to any right of the park operator to 2,942
terminate the rental agreement, to maintain an action for the 2,943
possession of the premises, or injunctive relief to compel access 2,944
under division (B) of this section. 2,945
Sec. 3733.11. (A)(1) The park operator shall offer each 2,955
manufactured home owner a written rental agreement for a 2,956
manufactured home park lot for a term of one year or more that 2,957
contains terms essentially the same as any alternative 2,958
month-to-month rental agreement offered to current and 2,959
prospective tenants and owners. The park operator shall offer 2,960
the minimum one-year rental agreement to the owner prior to 2,961
installation of the owner's manufactured home in the manufactured 2,962
home park or, if the owner's manufactured home is in the 2,963
manufactured home park, prior to the expiration of the owner's 2,964
existing rental agreement. 2,965
(2) The park operator shall deliver the offer to the owner 2,967
by certified mail, return receipt requested, or in person. If 2,968
the park operator delivers the offer to the owner in person, the 2,969
owner shall complete a return showing receipt of the offer. If 2,970
the owner does not accept the offer, the park operator is 2,971
discharged from any obligation to make any further such offers. 2,972
If the owner accepts the offer, the park operator shall, at the 2,973
68
expiration of each successive rental agreement, offer the owner 2,974
another rental agreement, for a term that is mutually agreed 2,975
upon, and that contains terms essentially the same as the 2,976
alternative month-to-month agreement. The park operator shall 2,977
deliver subsequent rental offers in the same manner as the first 2,978
rental offer. If the park operator sells the manufactured home 2,979
park to another manufactured home park operator, the purchaser is 2,980
bound by the rental agreements entered into by his predecessor. 2,981
(3) If the park operator sells the manufactured home park 2,983
for a use other than as a manufactured home park, the park 2,984
operator shall give each tenant and owner a written notification 2,985
by certified mail, return receipt requested, or by handing it to 2,986
the tenant or owner in person. If the park operator delivers the 2,987
notification in person, the recipient shall complete a return 2,988
showing receipt of the notification. This notification shall 2,989
contain notice of the sale of the manufactured home park, and 2,990
notice of the date by which the tenant or owner shall vacate. The 2,992
date by which the tenant shall vacate shall be at least one
hundred twenty days after receipt of the written notification, 2,993
and the date by which the owner shall vacate shall be at least 2,994
one hundred eighty days after receipt of the written 2,995
notification. 2,996
(B) A park operator shall fully disclose in writing all 2,998
fees, charges, assessments, including rental fee, and rules prior 2,999
to a tenant or owner executing a rental agreement and assuming 3,000
occupancy in the manufactured home park. No fees, charges, 3,001
assessments, or rental fees so disclosed may be increased nor 3,002
rules changed by a park operator without specifying the date of 3,003
implementation of the changed fees, charges, assessments, rental 3,004
fees, or rules, which date shall be not less than thirty days 3,005
after written notice of the change and its effective date to all 3,006
tenants or owners in the manufactured home park, and no fee, 3,007
charge, assessment, or rental fee shall be increased during the 3,008
term of any tenant's or owner's rental agreement. Failure on the 3,009
69
part of the park operator to fully disclose all fees, charges, or 3,010
assessments shall prevent the park operator from collecting the 3,011
undisclosed fees, charges or assessments. If a tenant or owner 3,012
refuses to pay any undisclosed fees, charges, or assessments, the 3,013
refusal shall not be used by the park operator as a cause for 3,014
eviction in any court. 3,015
(C) A park operator shall promulgate rules governing the 3,017
rental or occupancy of a LOT IN THE manufactured home lot PARK. 3,018
The rules shall not be unreasonable, arbitrary, or capricious. A 3,020
copy of the rules and any amendments to them shall be delivered 3,021
by the park operator to the tenant or owner prior to his signing 3,022
the rental agreement. A copy of the rules and any amendments to 3,023
them shall be posted in a conspicuous place upon the manufactured 3,024
home park grounds. 3,025
(D) No park operator shall require a an owner to purchase 3,027
from the park operator any personal property. The park operator 3,028
may determine by rule the style or quality of skirting, equipment 3,029
for tying down manufactured homes, manufactured OR MOBILE home 3,030
accessories, or other equipment to be purchased by an owner from 3,032
a vendor of the owner's choosing, provided that the equipment is 3,033
readily available to the owner. Any such equipment shall be 3,034
installed in accordance with the manufactured home park rules. 3,035
(E) No park operator shall charge any owner who chooses to 3,037
install an electric or gas appliance in his manufactured A home 3,038
an additional fee solely on the basis of the installation, unless 3,039
the installation is performed by the park operator at the request 3,040
of the owner, nor shall the park operator restrict the 3,041
installation, service, or maintenance of the appliance, restrict 3,042
the ingress or egress of repairmen to the manufactured home park 3,043
for the purpose of installation, service, or maintenance of the 3,044
appliance, nor restrict the making of any interior improvement in 3,045
a manufactured home, if the installation or improvement is in 3,046
compliance with applicable building codes and other provisions of 3,047
law and if adequate utility services are available for the 3,048
70
installation or improvement. 3,049
(F) No park operator shall require a tenant to lease or an 3,051
owner to purchase a manufactured OR MOBILE home from the park 3,052
operator or any specific person as a condition of or prerequisite 3,053
to entering into a rental agreement. 3,054
(G) No park operator shall require an owner to use the 3,056
services of the park operator or any other specific person for 3,057
installation of the manufactured OR MOBILE home on THE 3,058
residential premises or for the performance of any service. 3,059
(H) No park operator shall: 3,061
(1) Deny any owner the right to sell his THE OWNER'S 3,063
manufactured home within the manufactured home park if the owner 3,065
gives the park operator ten days notice of his THE intention to 3,066
sell his manufactured THE home; 3,067
(2) Require the owner to remove the manufactured home from 3,069
the manufactured home park solely on the basis of the sale of the 3,070
manufactured home; 3,071
(3) Unreasonably refuse to enter into a rental agreement 3,073
with a purchaser of a manufactured home located within his THE 3,074
OPERATOR'S manufactured home park; 3,076
(4) Charge any tenant or owner any fee, charge, or 3,078
assessment, including a rental fee, that is not set forth in the 3,079
rental agreement or, if the rental agreement is oral, is not set 3,080
forth in a written disclosure given to the tenant or owner prior 3,081
to his entering into a rental agreement; 3,082
(5) Charge any owner any fee, charge, or assessment 3,084
because of the transfer of ownership of any manufactured A home 3,085
or because a manufactured home is moved out of or into the 3,086
manufactured home park, except a charge for the actual costs and 3,087
expenses that are incurred by the park operator in moving the 3,088
manufactured home out of or into the manufactured home park, or 3,089
in installing the manufactured home in the manufactured home park 3,090
and that have not been reimbursed by another tenant or owner. 3,091
(I) If the park operator violates any provision of 3,093
71
divisions (A) to (H) of this section, the tenant or owner may 3,094
recover actual damages resulting from the violation, and, if he 3,095
THE TENANT OR OWNER obtains a judgment, reasonable attorneys' 3,097
fees, or terminate the rental agreement. 3,098
(J) No rental agreement shall require a tenant or owner to 3,100
sell, lease, or sublet his THE TENANT'S OR OWNER'S interest in 3,101
the rental agreement or the manufactured OR MOBILE home that is 3,103
or will be located on the lot that is the subject of the rental 3,104
agreement to any specific person or through any specific person 3,105
as his agent.
(K) No park operator shall enter into a rental agreement 3,107
with the owner of a manufactured OR MOBILE home for the use of 3,108
residential premises, if the rental agreement requires the owner 3,109
of the manufactured home, as a condition to his THE OWNER'S 3,110
renting, occupying, or remaining on the residential premises, to 3,112
pay the park operator or any other person specified in the rental 3,113
agreement a fee or any sum of money based on the sale of the 3,114
manufactured home, unless the owner of the trailer or 3,115
manufactured home uses the park operator or other person as his 3,116
THE OWNER'S agent in the sale of the manufactured home. 3,118
(L) A park operator and a tenant or owner may include in a 3,120
rental agreement any terms and conditions, including any term 3,121
relating to rent, the duration of an agreement, and any other 3,122
provisions governing the rights and obligations of the parties 3,123
that are not inconsistent with or prohibited by sections 3733.09 3,124
to 3733.20 of the Revised Code or any other rule of law. 3,125
(M) Notwithstanding any other provision of the Revised 3,127
Code, the owner of a manufactured OR MOBILE home that was 3,128
previously titled by a dealer may utilize the services of a 3,129
manufactured home dealer licensed under Chapter 4517. of the 3,130
Revised Code or a person properly licensed under Chapter 4735. of 3,131
the Revised Code to sell or lease the manufactured home. 3,132
Sec. 3733.19. (A) Every written rental agreement for 3,141
residential premises shall contain the name and address of the 3,142
72
owner of the residential premises and the name and address of the 3,143
owner's agent, if any. If the owner or the owner's agent is a 3,144
corporation, partnership, limited partnership, association, 3,145
trust, or other entity, the address shall be the principal place 3,146
of business in the county in which the residential premises are 3,147
situated or if there is no place of business in such county then 3,148
its principal place of business in this state, and shall include 3,149
the name of the person in charge thereof. 3,150
(B) If the rental agreement is oral, the park operator, at 3,152
the commencement of the term of occupancy, shall deliver to the 3,153
resident a written notice containing the information required in 3,154
division (A) of this section. 3,155
(C) If the park operator fails to provide the notice of 3,157
the name and address of the owner and owner's agent, if any, as 3,158
required under division (A) or (B) of this section, the notices 3,159
to the park operator required under division (A) of sections 3,160
3733.12 and 3733.121 of the Revised Code are waived by the park 3,161
operator and his THE OPERATOR'S agent. 3,162
(D) Every written rental agreement for residential 3,164
premises shall contain the following notice in ten-point boldface 3,165
type: 3,166
"YOUR RIGHTS AS A RESIDENT AND YOUR MANUFACTURED HOME PARK 3,168
OPERATOR'S RIGHTS ARE PROTECTED BY SECTIONS 3733.09 TO 3733.20 OF 3,169
THE REVISED CODE, WHICH REGULATE MANUFACTURED HOME RENTAL 3,171
AGREEMENTS IN MANUFACTURED HOME PARKS."
If the rental agreement is oral, the park operator, at the 3,173
commencement of the term of occupancy, shall deliver the notice 3,174
to the resident in writing. 3,175
Sec. 3781.06. (A)(1) Any building which THAT may be used 3,185
as a place of resort, assembly, education, entertainment, 3,186
lodging, dwelling, trade, manufacture, repair, storage, traffic, 3,187
or occupancy by the public, and all other buildings or parts and 3,188
appurtenances thereof erected within this state, shall be so 3,189
constructed, erected, equipped, and maintained that they shall be 3,190
73
safe and sanitary for their intended use and occupancy, except 3,191
that sections 3781.06 to 3781.18 and 3791.04 of the Revised Code 3,192
shall be considered as model provisions with no force and effect 3,193
when applied to single-family, two-family, and three-family 3,194
dwelling houses, and accessory structures incidental to those 3,195
dwelling houses, which THAT have not been constructed or erected 3,196
as industrialized one-family, two-family, or three-family units 3,198
or structures within the meaning of the term "industrialized 3,199
unit" as provided in DIVISION (C)(3) OF THIS section 3781.10 of 3,200
the Revised Code, except where the context specifies mandatory 3,201
applicability. 3,202
(2) NOTHING IN SECTIONS 3781.06 TO 3781.18 AND 3791.04 OF 3,204
THE REVISED CODE SHALL BE CONSTRUED TO LIMIT THE POWER OF THE 3,206
PUBLIC HEALTH COUNCIL TO ADOPT RULES OF UNIFORM APPLICATION 3,207
GOVERNING MANUFACTURED HOME PARKS PURSUANT TO SECTION 3733.02 OF 3,208
THE REVISED CODE.
(B) Sections 3781.06 to 3781.18 and 3791.04 of the Revised 3,210
Code shall not apply to either of the following: 3,211
(1) Buildings or structures which THAT are incident to the 3,213
use for agricultural purposes of the land on which such buildings 3,215
or structures are located, provided such buildings or structures 3,216
are not used in the business of retail trade. For purposes of 3,217
this division, a building or structure is not considered used in 3,219
the business of retail trade if fifty per cent or more of the
gross income received from sales of products in the building or 3,220
structure by the owner or operator is from sales of products 3,221
produced or raised in a normal crop year on farms owned or 3,222
operated by the seller. 3,223
(2) Existing single-family, two-family, and three-family 3,226
detached dwelling houses for which applications have been 3,227
submitted to the director of human services pursuant to section 3,228
5104.03 of the Revised Code for the purposes of operating type A 3,229
family day-care homes as defined in section 5104.01 of the 3,230
Revised Code.
74
(C) As used in sections 3781.06 to 3781.18 and 3791.04 of 3,232
the Revised Code:
(1) "Agricultural purposes" include agriculture, farming, 3,234
dairying, pasturage, apiculture, horticulture, floriculture, 3,235
viticulture, ornamental horticulture, olericulture, pomiculture, 3,236
and animal and poultry husbandry; 3,237
(2) "A building" is BUILDING" MEANS any structure 3,239
consisting of foundations, walls, columns, girders, beams, 3,240
floors, and roof, or a combination of any number of these parts, 3,241
with or without other parts or appurtenances. 3,242
A building is considered safe when (3) "INDUSTRIALIZED 3,244
UNIT" MEANS A BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION 3,246
FABRICATED IN AN OFF-SITE FACILITY, THAT IS SUBSTANTIALLY 3,247
SELF-SUFFICIENT AS A UNIT OR AS PART OF A GREATER STRUCTURE, AND 3,248
THAT REQUIRES TRANSPORTATION TO THE SITE OF INTENDED USE. 3,249
"INDUSTRIALIZED UNIT" INCLUDES UNITS INSTALLED ON THE SITE AS 3,250
INDEPENDENT UNITS, AS PART OF A GROUP OF UNITS, OR INCORPORATED 3,251
WITH STANDARD CONSTRUCTION METHODS TO FORM A COMPLETED STRUCTURAL 3,252
ENTITY. "INDUSTRIALIZED UNIT" DOES NOT INCLUDE A MANUFACTURED 3,253
HOME AS DEFINED BY DIVISION (C)(4) OF THIS SECTION OR A MOBILE 3,254
HOME AS DEFINED BY DIVISION (O) OF SECTION 4501.01 OF THE REVISED 3,257
CODE. 3,258
(4) "MANUFACTURED HOME" MEANS A BUILDING UNIT OR ASSEMBLY 3,261
OF CLOSED CONSTRUCTION THAT IS FABRICATED IN AN OFF-SITE FACILITY 3,262
AND CONSTRUCTED IN CONFORMANCE WITH THE FEDERAL CONSTRUCTION AND 3,263
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,264
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,267
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,271
U.S.C.A. 5401, 5403, AND THAT HAS A PERMANENT LABEL OR TAG 3,273
AFFIXED TO IT, AS SPECIFIED IN 42 U.S.C.A. 5415, CERTIFYING 3,274
COMPLIANCE WITH ALL APPLICABLE FEDERAL CONSTRUCTION AND SAFETY 3,276
STANDARDS.
(5) "PERMANENT FOUNDATION" MEANS PERMANENT MASONRY, 3,279
CONCRETE, OR A LOCALLY APPROVED FOOTING OR FOUNDATION, TO WHICH A 3,280
75
MANUFACTURED OR MOBILE HOME MAY BE AFFIXED. 3,281
(6) "PERMANENTLY SITED MANUFACTURED HOME" MEANS A 3,284
MANUFACTURED HOME THAT MEETS ALL OF THE FOLLOWING CRITERIA: 3,285
(a) THE STRUCTURE IS AFFIXED TO A PERMANENT FOUNDATION AND 3,288
IS CONNECTED TO APPROPRIATE FACILITIES;
(b) THE STRUCTURE, EXCLUDING ANY ADDITION, HAS A WIDTH OF 3,290
AT LEAST TWENTY-TWO FEET AT ONE POINT, A LENGTH OF AT LEAST 3,292
TWENTY-TWO FEET AT ONE POINT, AND A TOTAL LIVING AREA, EXCLUDING 3,293
GARAGES, PORCHES, OR ATTACHMENTS, OF AT LEAST NINE HUNDRED SQUARE 3,294
FEET;
(c) THE STRUCTURE HAS A MINIMUM 3:12 RESIDENTIAL ROOF 3,296
PITCH, CONVENTIONAL RESIDENTIAL SIDING, AND A SIX-INCH MINIMUM 3,298
EAVE OVERHANG, INCLUDING APPROPRIATE GUTTERING; 3,299
(d) THE STRUCTURE WAS MANUFACTURED AFTER JANUARY 1, 1995; 3,302
(e) THE STRUCTURE IS NOT LOCATED IN A MANUFACTURED HOME 3,304
PARK AS DEFINED BY SECTION 3733.01 OF THE REVISED CODE. 3,305
(7) "SAFE," WITH RESPECT TO A BUILDING, MEANS IT IS free 3,308
from danger or hazard to the life, safety, health, or welfare of 3,309
persons occupying or frequenting it, or of the public and from 3,310
danger of settlement, movement, disintegration, or collapse, 3,311
whether such danger arises from the methods or materials of its 3,312
construction or from equipment installed therein, for the purpose 3,313
of lighting, heating, the transmission or utilization of electric 3,314
current, or from its location or otherwise. 3,315
A building is sanitary when (8) "SANITARY," WITH RESPECT 3,317
TO A BUILDING, MEANS it is free from danger or hazard to the 3,319
health of persons occupying or frequenting it or to that of the 3,320
public, if such danger arises from the method or materials of its 3,321
construction or from any equipment installed therein, for the 3,322
purpose of lighting, heating, ventilating, or plumbing. 3,323
Sec. 3781.07. There is hereby established in the 3,332
department of commerce a board of building standards consisting 3,335
of ten members appointed by the governor with the advice and 3,336
consent of the senate. The board shall appoint a secretary who 3,338
76
shall serve in the unclassified civil service for a term of six 3,339
years at a salary fixed pursuant to Chapter 124. of the Revised 3,340
Code. The board may employ additional staff in the classified 3,341
civil service. The secretary may be removed by the board under 3,342
the rules the board adopts. Terms of office shall be for four
years, commencing on the fourteenth day of October and ending on 3,344
the thirteenth day of October. Each member shall hold office 3,345
from the date of his appointment until the end of the term for 3,346
which he THE MEMBER was appointed. Any member appointed to fill 3,348
a vacancy occurring prior to the expiration of the term for which 3,349
his THE MEMBER'S predecessor was appointed shall hold office for 3,351
the remainder of such term. Any member shall continue in office 3,352
subsequent to the expiration date of his THE MEMBER'S term until 3,353
his THE MEMBER'S successor takes office, or until a period of 3,355
sixty days has elapsed, whichever occurs first. One of the 3,356
members appointed to the board shall be an attorney at law, 3,358
admitted to the bar of this state; two shall be registered 3,359
architects; two shall be professional engineers, one in the field 3,360
of mechanical and one in the field of structural engineering, 3,361
each of whom shall be duly licensed to practice his SUCH 3,362
profession in this state; one shall be a person of recognized 3,363
ability, broad training, and fifteen years experience in problems 3,364
and practice incidental to the construction and equipment of 3,365
buildings specified in section 3781.06 of the Revised Code; one 3,366
shall be a person with recognized ability and experience in the 3,367
manufacture and construction of industrialized units as defined 3,368
in section 3781.10 3781.06 of the Revised Code; one shall be a 3,369
member of the fire service with recognized ability and broad 3,371
training in the field of fire protection and suppression; one 3,372
shall be a person with at least ten years of experience and 3,373
recognized expertise in building codes and standards and the 3,374
manufacture of construction materials; and one shall be a general 3,376
contractor with experience in residential and commercial
construction. Each member of the board, not otherwise required 3,377
77
to take an oath of office, shall take the oath prescribed by the 3,378
constitution. Each member shall receive as compensation an 3,380
amount fixed pursuant to division (J) of section 124.15 of the 3,381
Revised Code, and shall receive his actual and necessary expenses 3,382
in the performance of his official duties. The amount of such 3,383
expenses shall be certified by the secretary of the board and 3,384
paid in the same manner as the expenses of employees of the 3,385
department of commerce are paid. 3,386
Sec. 3781.10. The board of building standards shall: 3,395
(A) Formulate and adopt rules governing the erection, 3,397
construction, repair, alteration, and maintenance of all 3,398
buildings or classes of buildings specified in section 3781.06 of 3,399
the Revised Code, including land area incidental thereto, the 3,400
construction of industrialized units, the installation of 3,401
equipment, and the standards or requirements for materials to be 3,402
used in connection therewith. The standards shall relate to the 3,403
conservation of energy in and to the safety and sanitation of 3,404
such buildings. The rules shall be the lawful minimum 3,405
requirements specified for such buildings or industrialized 3,406
units, except that no rule, except as provided in division (C) of 3,407
section 3781.108 of the Revised Code, which specifies a higher 3,408
requirement than is imposed by any section of the Revised Code 3,409
shall be enforceable; the rules shall be acceptable as complete 3,410
lawful alternatives to the requirements specified for such 3,411
buildings or industrialized units in any section of the Revised 3,412
Code; and the board shall on its own motion, or on application 3,413
made under sections 3781.12 and 3781.13 of the Revised Code, 3,414
formulate, propose, adopt, modify, amend, or repeal the rules to 3,415
the extent necessary or desirable to effectuate the purposes of 3,416
sections 3781.06 to 3781.18 of the Revised Code. 3,417
(B) Formulate and report to the general assembly such 3,419
amendments in existing statutes relating to the purposes declared 3,420
in section 3781.06 of the Revised Code as public health and 3,421
safety and the development of the arts require and such 3,422
78
additional legislation as it recommends with a view to carrying 3,423
out fully, in statutory form, the purposes declared in such 3,424
section; and prepare and submit to the general assembly a summary 3,425
report of the number, nature, and disposition of the petitions 3,426
filed under sections 3781.13 and 3781.14 of the Revised Code; 3,427
(C) Determine by rule, on its own motion or on application 3,429
made under sections 3781.12 and 3781.13 of the Revised Code, and 3,430
after thorough testing and evaluation that any particular 3,431
fixture, device, material, process of manufacture, manufactured 3,432
unit or component, method of manufacture, system, or method of 3,433
construction, complies with performance standards adopted 3,434
pursuant to section 3781.11 of the Revised Code, having regard to 3,435
its adaptability for safe and sanitary erection, use, or 3,436
construction, to that described in any section of the Revised 3,437
Code, wherever the use of a fixture, device, material, method of 3,438
manufacture, system, or method of construction which is described 3,439
in such section of the Revised Code, is permitted by law; and on 3,440
like application amend or annul any such rule or issue an 3,441
authorization for the use of a new material or manufactured unit; 3,442
and no department, officer, board, or commission of the state 3,443
other than the board of building standards or the board of 3,444
building appeals shall permit the use of any fixture, device, 3,445
material, method of manufacture, newly designed product, system, 3,446
or method of construction at variance with what is described in 3,447
any rule adopted or authorization issued by the board of building 3,448
standards or in any section of the Revised Code. Nothing in this 3,449
section shall be construed as requiring approval, by rule, of 3,450
plans for an industrialized unit that conforms with the rules 3,451
adopted by the board of building standards pursuant to section 3,452
3781.11 of the Revised Code. 3,453
(D) Recommend to the bureau of workers' compensation, the 3,455
director of commerce, or any other department, officer, board, or 3,457
commission of the state, and to legislative authorities and
building departments of counties, townships, and municipal 3,458
79
corporations, the making, amending, fixing, or ordaining by such 3,459
appropriate action as such state, county, township, or municipal 3,460
authorities may be empowered by law or the constitution to take, 3,461
of such rules, codes, or standards as shall tend to carry out the 3,462
purposes declared in section 3781.06 of the Revised Code, with a 3,463
view to securing uniformity of state administrative ruling; and 3,464
local legislation and administrative action; 3,465
(E) Certify municipal, township, and county building 3,467
departments to exercise enforcement authority, to accept and 3,468
approve plans and specifications, and to make inspections, 3,469
pursuant to sections 3781.03 and 3791.04 of the Revised Code. 3,470
The board also shall certify personnel of municipal, 3,472
township, and county building departments, and persons and 3,473
employees of persons, firms, or corporations as described in 3,474
divisions (E)(1) and (2) of this section, to exercise enforcement 3,475
authority, to accept and approve plans and specifications, and to 3,476
make inspections, pursuant to sections 3781.03 and 3791.04 of the 3,477
Revised Code. The board shall specify, in rules adopted pursuant 3,478
to Chapter 119. of the Revised Code, the requirements that shall 3,479
be satisfied for certification purposes, which requirements shall 3,480
be consistent with this division. Except as otherwise provided 3,481
in this division, the requirements shall include, but are not 3,482
limited to, the satisfactory completion of an initial examination 3,483
and, in order to remain certified, the completion of a specified 3,484
number of hours of continuing building code education within each 3,485
three-year period following the date of certification. In 3,486
adopting the requirements, the board shall not specify less than 3,487
thirty hours of continuing building code education within a 3,488
three-year period; shall provide that continuing education 3,490
credits, and certification issued, by the council of American 3,491
building officials, national model code organizations, and 3,492
agencies or entities recognized by the board, are acceptable for 3,493
purposes of this division; and shall specify requirements that 3,494
are compatible, to the extent possible, with requirements 3,495
80
established by the council of American building officials and 3,496
national model code organizations. The board shall establish and 3,497
collect a certification and renewal fee for building department 3,498
personnel, and persons and employees of persons, firms, or 3,499
corporations as described in divisions (E)(1) and (2) of this 3,500
section, certified pursuant to this division. 3,501
All individuals certified pursuant to this division shall 3,503
complete the number of hours of continuing building code 3,504
education that the board requires or, for failure to do so, 3,505
forfeit their certifications. 3,506
This division does not require or authorize the 3,508
certification by the board of personnel of municipal, township, 3,509
and county building departments, and persons and employees of 3,510
persons, firms, or corporations as described in divisions (E)(1) 3,511
and (2) of this section, whose responsibilities do not include 3,512
the exercise of enforcement authority, the approval of plans and 3,513
specifications, or the making of inspections, under the Ohio 3,514
building code. 3,515
(1) Enforcement authority for approval of plans and 3,517
specifications may be exercised, and plans and specifications may 3,518
be approved, on behalf of a municipal corporation, township, or 3,519
county, by any of the following who are certified by the board of 3,520
building standards: 3,521
(a) Officers or employees of the municipal corporation, 3,523
township, or county; 3,524
(b) Persons, or employees of persons, firms, or 3,526
corporations, when such persons, firms, or corporations are under 3,527
contract to furnish architectural or engineering services to the 3,528
municipal corporation, township, or county, and such authority is 3,529
exercised pursuant to such contract; 3,530
(c) Officers or employees of any other municipal 3,532
corporation, township, county, health district, or other 3,533
political subdivision, or persons or employees of persons, firms, 3,534
or corporations under contract with the same pursuant to division 3,535
81
(E)(1)(b) of this section, when such other municipal corporation, 3,536
township, county, health district, or other political subdivision 3,537
is under contract to furnish architectural or engineering 3,538
services to the municipal corporation, township, or county, and 3,539
such authority is exercised pursuant to such contract. 3,540
(2) Enforcement authority for inspections may be 3,542
exercised, and inspections may be made, on behalf of a municipal 3,543
corporation, township, or county, by any of the following who are 3,544
certified by the board of building standards: 3,545
(a) Officers or employees of the municipal corporation, 3,547
township, or county; 3,548
(b) Persons, or employees of persons, firms, or 3,550
corporations, when such persons, firms, or corporations are under 3,551
contract to furnish inspection services to the municipal 3,552
corporation, township, or county, and such authority is exercised 3,553
pursuant to such contract; 3,554
(c) Officers or employees of any other municipal 3,556
corporation, township, county, health district, or other 3,557
political subdivision under contract to furnish inspection 3,558
services to the municipal corporation, township, or county, when 3,559
such authority is exercised pursuant to such contract. 3,560
(3) Municipal, township, and county building departments 3,562
shall have jurisdiction within the meaning of sections 3781.03 3,563
and 3791.04 of the Revised Code, only with respect to the types 3,564
of buildings and subject matters as to which they have been 3,565
certified under this section and as to which such certification 3,566
remains in effect. 3,567
(4) Such certification shall be upon application by the 3,569
municipal corporation, the board of township trustees, or the 3,570
board of county commissioners and approval of such application by 3,571
the board of building standards. Such application shall set 3,572
forth: 3,573
(a) The types of building occupancies as to which the 3,575
certification is requested; 3,576
82
(b) The number and qualifications of the staff composing 3,578
the building department; 3,579
(c) The names, addresses, and qualifications of persons, 3,581
firms, or corporations contracting to furnish work or services 3,582
pursuant to divisions (E)(1)(b) and (2)(b) of this section; 3,583
(d) The names of other municipal corporations, townships, 3,585
counties, health districts, or other political subdivisions 3,586
contracting to furnish work or services pursuant to divisions 3,587
(E)(1)(c) and (2)(c) of this section; 3,588
(e) The proposed budget for the operation of such 3,590
department. 3,591
(5) The board of building standards shall adopt rules 3,593
governing: 3,594
(a) The certification of building department personnel and 3,596
of those persons and employees of persons, firms, or corporations 3,597
exercising authority pursuant to divisions (E)(1) and (2) of this 3,598
section. Any employee of the department or person who contracts 3,599
for services with the department is disqualified from performing 3,600
services for the department when the same would require the 3,601
employee or person to pass upon, inspect, or otherwise exercise 3,603
any authority given by the Ohio building code over any labor, 3,604
material, or equipment furnished by the employee or person for 3,605
the construction, alteration, or maintenance of a building or the 3,607
preparation of working drawings or specifications for work within 3,608
the jurisdictional area of the department. The department shall 3,609
provide other similarly qualified personnel to enforce the 3,610
requirements of the Ohio building code as it pertains to such 3,611
work.
(b) The minimum services to be provided by a certified 3,613
building department. 3,614
(6) Such certification may be revoked or suspended with 3,616
respect to any or all of the building occupancies to which it 3,617
relates on petition to the board of building standards by any 3,618
person affected by such enforcement or approval of plans, or by 3,619
83
the board on its own motion. Hearings shall be held and appeals 3,620
permitted on any such proceedings for certification or for 3,621
revocation or suspension of certification in the same manner as 3,622
provided in section 3781.101 of the Revised Code for other 3,623
proceedings of the board of building standards. 3,624
(7) Upon certification, and until such authority is 3,626
revoked, county and township building departments shall enforce 3,627
such rules over those occupancies listed in the application 3,628
without regard to limitation upon the authority of boards of 3,629
county commissioners under Chapter 307. of the Revised Code or 3,630
boards of township trustees under Chapter 505. of the Revised 3,631
Code. 3,632
(F) Conduct such hearings, in addition to those required 3,634
by sections 3781.06 to 3781.18 and 3791.04 of the Revised Code, 3,635
and make such investigations and tests, and require from other 3,636
state departments, officers, boards, and commissions such 3,637
information as the board considers necessary or desirable in 3,638
order to assist it in the discharge of any duty or in the 3,639
exercise of any power mentioned in this section or in sections 3,640
3781.06 to 3781.18 and 3791.04 of the Revised Code; 3,641
(G) Formulate rules and establish reasonable fees for the 3,643
review of all applications submitted where the applicant applies 3,644
for authority to use a new material, assembly, or product of a 3,645
manufacturing process. The fee established shall bear some 3,646
reasonable relationship to the cost of such review or testing of 3,647
the materials, assembly, or products submitted and notification 3,648
of approval or disapproval as provided in section 3781.12 of the 3,649
Revised Code. 3,650
(H) Compile and publish, in the form of a model code, 3,652
rules pertaining to one-family, two-family, and three-family 3,653
dwelling houses which THAT any municipal corporation, township, 3,654
or county may incorporate into its building code; 3,656
(I) Cooperate with the director of human services when the 3,658
director promulgates rules pursuant to section 5104.05 of the 3,659
84
Revised Code regarding safety and sanitation in type A family 3,660
day-care homes; 3,661
(J) Adopt rules to implement the requirements of section 3,663
3781.108 of the Revised Code. 3,664
As used in sections 3781.10 to 3781.18 and 3791.04 to 3,666
3791.07 of the Revised Code, "industrialized unit" means an 3,667
assembly of materials or products comprising all or part of a 3,668
total structure which, when constructed, is self-sufficient or 3,669
substantially self-sufficient, and when installed constitutes the 3,670
structure or part of a structure, except for preparations for its 3,671
placement. 3,672
Sec. 3781.181. (A) The board of building standards shall 3,681
adopt rules, in accordance with Chapter 119. of the Revised Code, 3,682
establishing standards required by section 3781.10 of the Revised 3,683
Code relating to the conservation of energy, and establishing 3,684
standards relating to the conservation of energy for all newly 3,685
constructed one-family, two-family, and three-family dwellings. 3,686
As used in this section and section 3781.182 of the Revised 3,688
Code, a building or dwelling shall be deemed "newly constructed" 3,689
if erection of the building or dwelling commenced after the 3,690
effective date of the rules adopted pursuant to this section and 3,691
the building or dwelling had never been occupied or used for its 3,692
intended purpose at the time of the completion of construction. 3,693
Architectural designs which THAT were not in violation of 3,695
any rules of the board in effect on January 1, 1977, shall not be 3,696
prohibited under any rules adopted by the board pursuant to this 3,697
section. 3,698
(B) Rules adopted pursuant to this section shall be 3,700
reviewed annually by the board and the board shall determine 3,701
whether new technology has been developed in the field of energy 3,702
conservation during the preceding year which render its rules 3,703
obsolete or inadequate. If the board finds that new advances in 3,704
technology have made its rules obsolete or inadequate, it shall 3,705
amend the rules. The board shall report to the general assembly 3,706
85
annually concerning its review of its rules and the current state 3,707
of the art in the area of conservation of energy in buildings. 3,708
(C) RULES ADOPTED PURSUANT TO THIS SECTION SHALL SPECIFY 3,711
THAT A MANUFACTURED HOME THAT COMPLIES WITH THE FEDERAL ENERGY 3,712
STANDARDS SET FORTH IN 24 C.F.R. 3280 COMPLIES WITH THE ENERGY 3,714
REQUIREMENTS FOR ONE-FAMILY, TWO-FAMILY, AND THREE-FAMILY 3,715
DWELLINGS ESTABLISHED PURSUANT TO THIS SECTION. 3,716
Sec. 3781.184. (A) EVERY MANUFACTURED HOME, AS DEFINED IN 3,719
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, SHALL BE 3,721
CONSTRUCTED IN ACCORDANCE WITH THE FEDERAL CONSTRUCTION AND 3,722
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,723
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,726
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,729
U.S.C.A. 5401, 5403. THE FEDERAL STANDARDS SHALL BE THE 3,731
EXCLUSIVE CONSTRUCTION AND SAFETY STANDARDS IN THIS STATE AND 3,733
NEITHER THE STATE NOR ANY POLITICAL SUBDIVISION OF THE STATE MAY 3,734
ESTABLISH ANY OTHER STANDARD GOVERNING THE CONSTRUCTION OF
MANUFACTURED HOMES. 3,735
(B) EVERY MANUFACTURED HOME CONSTRUCTED IN ACCORDANCE WITH 3,738
THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) OF THIS SECTION, 3,739
SHALL HAVE A PERMANENT LABEL OR TAG AFFIXED TO IT, AS SPECIFIED 3,740
IN 42 U.S.C.A. 5415, CERTIFYING COMPLIANCE WITH THE FEDERAL 3,741
CONSTRUCTION AND SAFETY STANDARDS. 3,742
(C)(1) EVERY MANUFACTURED HOME THAT IS CONSTRUCTED IN 3,745
ACCORDANCE WITH THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) 3,746
OF THIS SECTION AND IS A PERMANENTLY SITED MANUFACTURED HOME AS 3,747
DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE REVISED CODE 3,749
SHALL BE A PERMITTED USE IN ANY DISTRICT OR ZONE IN WHICH A 3,750
POLITICAL SUBDIVISION PERMITS SINGLE-FAMILY HOMES, AND NO 3,751
POLITICAL SUBDIVISION MAY PROHIBIT OR RESTRICT THE LOCATION OF A 3,752
PERMANENTLY SITED MANUFACTURED HOME IN ANY ZONE OR DISTRICT IN 3,753
WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(2) THIS DIVISION DOES NOT LIMIT THE AUTHORITY OF A 3,755
POLITICAL SUBDIVISION TO DO EITHER OF THE FOLLOWING: 3,756
86
(a) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 3,759
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 3,760
ALL SINGLE-FAMILY RESIDENCES WITHIN THE DISTRICT OR ZONE IN WHICH
THE PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 3,762
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 3,763
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 3,764
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 3,765
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 3,766
(b) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 3,768
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 3,769
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 3,770
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 3,771
HOMES.
(D) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 3,774
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 3,775
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 3,776
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 3,778
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 3,780
HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 3,782
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 3,783
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 3,784
RESTRICTIVE COVENANT IN A DEED. 3,785
Sec. 3791.04. (A) Before beginning the construction, 3,794
erection, or manufacture of any building to which section 3781.06 3,795
of the Revised Code is applicable, including all industrialized 3,796
units, the owner thereof, in addition to any other submission of 3,797
plans or drawings, specifications, and data required by law, 3,798
shall submit the plans or drawings, specifications, and data 3,799
prepared for the construction, erection, and equipment thereof, 3,800
or the alteration thereof or addition thereto, which plans or 3,801
drawings, and specifications shall indicate thereon the portions 3,802
that have been approved pursuant to section 3781.12 of the 3,803
Revised Code, for which no further approval shall be required, to 3,804
the municipal, township, or county building department having 3,805
87
jurisdiction if such department has been certified as provided in 3,806
division (E) of section 3781.10 of the Revised Code, and if there 3,807
is no certified municipal, township, or county building 3,808
department, to the superintendent of the division of industrial 3,809
compliance, for approval.
The seal of an architect registered under Chapter 4703. of 3,812
the Revised Code or an engineer registered under Chapter 4733. of 3,813
the Revised Code shall be required for any plans, drawings,
specifications, or data submitted for approval, unless the plans, 3,815
drawings, specifications, or data may be prepared by persons 3,816
other than registered architects pursuant to division (C) or (D)
of section 4703.18 of the Revised Code, or by persons other than 3,817
registered engineers pursuant to division (C) or (D) of section 3,818
4733.18 of the Revised Code. 3,819
No seal shall be required for any plans, drawings, 3,821
specifications, or data submitted for approval for any buildings 3,822
or structures subject to the requirements of section 3781.181 of 3,823
the Revised Code, exempt from the requirements of sections 3,824
3781.06 to 3781.18 and 3791.04 of the Revised Code, or erected as 3,825
industrialized one-, two-, or three-family units or structures 3,826
within the meaning of "industrialized unit" as defined in section 3,827
3781.10 3781.06 of the Revised Code. 3,828
No seal shall be required for the installation of 3,830
replacement equipment or systems that are similar in type or 3,831
capacity to the equipment or systems being replaced. No seal 3,832
shall be required for approval for any new construction, 3,833
improvement, alteration, repair, painting, decorating, or other 3,834
modification of any buildings or structures subject to sections 3,835
3781.06 to 3781.18 and 3791.04 of the Revised Code if the 3,836
proposed work does not involve technical design analysis, as 3,837
defined by rule adopted by the board of building standards. 3,838
(B) No owner shall proceed with the construction, 3,840
erection, alteration, or equipment of any such building until 3,841
such plans or drawings, specifications, and data have been so 3,842
88
approved, or the industrialized unit inspected at the point of 3,843
origin. No plans or specifications shall be approved or 3,844
inspection approval given unless the building represented thereby 3,845
would, if constructed, repaired, erected, or equipped according 3,846
to the same, comply with Chapters 3781. and 3791. of the Revised 3,847
Code and any rule made under such chapters. 3,848
(C) The approval of plans or drawings and specifications 3,850
or data pursuant to this section is invalid if construction, 3,851
erection, alteration, or other work upon the building has not 3,852
commenced within twelve months of the approval of the plans or 3,853
drawings and specifications. One extension shall be granted for 3,854
an additional twelve-month period if requested by the owner at 3,855
least ten days in advance of the expiration of the permit and 3,856
upon payment of a fee not to exceed one hundred dollars. If in 3,857
the course of construction, work is delayed or suspended for more 3,858
than six months, the approval of plans or drawings and 3,859
specifications or data is invalid. Two extensions shall be 3,860
granted for six months each if requested by the owner at least 3,861
ten days in advance of the expiration of the permit and upon 3,862
payment of a fee for each extension of not more than one hundred 3,863
dollars. Before any work may continue on the construction, 3,864
erection, alteration, or equipment of any building for which the 3,865
approval is invalid, the owner of the building shall resubmit the 3,866
plans or drawings and specifications for approval pursuant to 3,867
this section. 3,868
(D) Subject to section 3791.042 of the Revised Code, the 3,870
board of building standards or the legislative authority of a 3,871
municipal corporation, township, or county, by rule, may regulate 3,872
the requirements for the submission of plans and specifications 3,873
to the respective enforcing departments and for the processing of 3,874
the same by such departments. The board of building standards or 3,875
the legislative authority of a municipal corporation, township, 3,876
or county may adopt rules to provide for the approval, subject to 3,877
section 3791.042 of the Revised Code, by the department having 3,878
89
jurisdiction of the plans for construction of a foundation or any 3,879
other part of a building or structure before the complete plans 3,880
and specifications for the entire building or structure have been 3,881
submitted. When any plans are approved by the department having 3,882
jurisdiction, the structure and every particular thereof 3,883
represented by those plans and disclosed therein shall, in the 3,884
absence of fraud or a serious safety or sanitation hazard, be 3,885
conclusively presumed to comply with Chapters 3781. and 3791. of 3,886
the Revised Code and any rule issued pursuant thereto, if 3,887
constructed, altered, or repaired in accordance with those plans 3,888
and any such rule in effect at the time of approval. 3,889
(E) The approval of plans and specifications, including 3,891
inspection of the industrialized units, under this section is a 3,892
"license" and the failure to approve such plans or specifications 3,893
as submitted or to inspect the unit at the point of origin within 3,894
thirty days after the plans or specifications are filed, or the 3,895
request for inspection of the industrialized unit is made, or the 3,896
disapproval of such plans and specifications, or the refusal to 3,897
approve such industrialized unit, following inspection at the 3,898
point of origin is "an adjudication order denying the issuance of 3,899
a license" requiring an "adjudication hearing" as provided by 3,900
sections 119.07 to 119.13 of the Revised Code and as modified by 3,901
sections 3781.031 and 3781.19 of the Revised Code. An 3,902
adjudication order denying the issuance of a license shall 3,903
specify the reasons for such denial. 3,904
(F) The board of building standards shall not require the 3,906
submission of site preparation plans or plot plans to the 3,907
division of industrial compliance in situations where 3,908
industrialized units are used exclusively as one-, two-, or 3,909
three-family dwellings. 3,910
(G) Notwithstanding any procedures established by the 3,912
board, the agency having jurisdiction, if it objects to any 3,913
portion of the plans or specifications, upon the request of the 3,914
owner or representative of the owner, may issue conditional 3,915
90
approval to proceed with construction up to the point where there 3,916
is objection. Approval shall be issued only when the objection 3,917
results from conflicting interpretations of the rules of the 3,918
board of building standards rather than the application of 3,919
specific technical requirements of the rules. Approval shall not 3,920
be issued where the correction of the objection would cause 3,921
extensive changes in the building design or construction. The 3,922
giving of conditional approval is a "conditional license" to 3,923
proceed with construction up to the point where construction or 3,924
materials objected to by the agency are to be incorporated into 3,925
the building. No construction shall proceed beyond this point 3,926
without the prior approval of the agency or another agency which 3,927
conducts an adjudication hearing relative to the objection. The 3,928
agency having jurisdiction shall specify its objections to the 3,929
plans or specifications, which is an "adjudication order denying 3,930
the issuance of a license" and may be appealed pursuant to 3,931
sections 119.07 to 119.13 of the Revised Code and as modified by 3,932
sections 3781.031 and 3781.19 of the Revised Code. 3,933
(H) A certified municipal, township, or county building 3,935
department having jurisdiction, or the superintendent of the 3,936
division of industrial compliance, as appropriate, shall review 3,937
any plans, drawings, specifications, or data described in this 3,938
section that are submitted to it or to the superintendent. 3,939
(I) No owner or persons having control as an officer, or 3,941
as a member of a board or committee, or otherwise, of a building 3,942
to which section 3781.06 of the Revised Code is applicable, and 3,943
no architect, designer, engineer, builder, contractor, 3,944
subcontractor, or any officer or employee of a municipal, 3,945
township, or county building inspection department shall violate 3,946
this section. 3,947
(J) Whoever violates this section shall be fined not more 3,949
than five hundred dollars. 3,950
Sec. 4501.01. As used in this chapter and Chapters 4503., 3,959
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 3,960
91
Revised Code, and in the penal laws, except as otherwise 3,961
provided: 3,962
(A) "Vehicles" means everything on wheels or runners, 3,964
including motorized bicycles, but does not mean vehicles that are 3,965
operated exclusively on rails or tracks or from overhead electric 3,966
trolley wires and vehicles that belong to any police department, 3,967
municipal fire department, or volunteer fire department, or that 3,968
are used by such a department in the discharge of its functions. 3,969
(B) "Motor vehicle" means any vehicle, including 3,971
manufactured MOBILE homes and recreational vehicles, that is 3,972
propelled or drawn by power other than muscular power or power 3,974
collected from overhead electric trolley wires, except. "MOTOR 3,975
VEHICLE" DOES NOT INCLUDE motorized bicycles, road rollers, 3,977
traction engines, power shovels, power cranes, and other
equipment used in construction work and not designed for or 3,978
employed in general highway transportation, well-drilling 3,979
machinery, ditch-digging machinery, farm machinery, trailers that 3,980
are used to transport agricultural produce or agricultural 3,981
production materials between a local place of storage or supply 3,982
and the farm when drawn or towed on a public road or highway at a 3,983
speed of twenty-five miles per hour or less, threshing machinery, 3,984
hay-baling machinery, corn sheller, hammermill and agricultural 3,985
tractors, machinery used in the production of horticultural, 3,986
agricultural, and vegetable products, and trailers that are 3,987
designed and used exclusively to transport a boat between a place 3,988
of storage and a marina, or in and around a marina, when drawn or 3,989
towed on a public road or highway for a distance of no more than 3,990
ten miles and at a speed of twenty-five miles per hour or less. 3,991
(C) "Agricultural tractor" and "traction engine" mean any 3,993
self-propelling vehicle that is designed or used for drawing 3,994
other vehicles or wheeled machinery, but has no provisions for 3,995
carrying loads independently of such other vehicles, and that is 3,996
used principally for agricultural purposes. 3,997
(D) "Commercial tractor," except as defined in division 3,999
92
(C) of this section, means any motor vehicle that has motive 4,000
power and either is designed or used for drawing other motor 4,001
vehicles, or is designed or used for drawing another motor 4,003
vehicle while carrying a portion of the other motor vehicle or 4,004
its load, or both.
(E) "Passenger car" means any motor vehicle that is 4,006
designed and used for carrying not more than nine persons and 4,007
includes any motor vehicle that is designed and used for carrying 4,008
not more than fifteen persons in a ridesharing arrangement. 4,009
(F) "Collector's vehicle" means any motor vehicle or 4,011
agricultural tractor or traction engine that is of special 4,012
interest, that has a fair market value of one hundred dollars or 4,013
more, whether operable or not, and that is owned, operated, 4,014
collected, preserved, restored, maintained, or used essentially 4,015
as a collector's item, leisure pursuit, or investment, but not as 4,016
the owner's principal means of transportation. "Licensed 4,017
collector's vehicle" means a collector's vehicle, other than an 4,018
agricultural tractor or traction engine, that displays current, 4,019
valid license tags issued under section 4503.45 of the Revised 4,020
Code, or a similar type of motor vehicle that displays current, 4,021
valid license tags issued under substantially equivalent 4,022
provisions in the laws of other states. 4,023
(G) "Historical motor vehicle" means any motor vehicle 4,025
that is over twenty-five years old and is owned solely as a 4,026
collector's item and for participation in club activities, 4,027
exhibitions, tours, parades, and similar uses, but that in no 4,028
event is used for general transportation. 4,029
(H) "Noncommercial motor vehicle" means any motor vehicle, 4,031
including a farm truck as defined in section 4503.04 of the 4,032
Revised Code, that is designed by the manufacturer to carry a 4,033
load of no more than one ton and is used exclusively for purposes 4,034
other than engaging in business for profit. 4,035
(I) "Bus" means any motor vehicle that has motor power and 4,038
is designed and used for carrying more than nine passengers,
93
except any motor vehicle that is designed and used for carrying 4,039
not more than fifteen passengers in a ridesharing arrangement. 4,040
(J) "Commercial car" means any motor vehicle that has 4,042
motor power and is designed and used for carrying merchandise or 4,043
freight, or that is used as a commercial tractor. 4,044
(K) "Bicycle" means every device, other than a tricycle 4,046
that is designed solely for use as a play vehicle by a child, 4,048
that is propelled solely by human power upon which any person may 4,049
ride, and that has either two tandem wheels, or one wheel in 4,050
front and two wheels in the rear, any of which is more than 4,051
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 4,053
two tandem wheels or one wheel in the front and two wheels in the 4,055
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 4,056
displacement that produces no more than one brake horsepower and 4,057
is capable of propelling the vehicle at a speed of no greater 4,058
than twenty miles per hour on a level surface. 4,059
(M) "Trailer" means any vehicle without motive power that 4,062
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 4,063
includes any such vehicle that is formed by or operated as a 4,064
combination of a semitrailer and a vehicle of the dolly type such 4,065
as that commonly known as a trailer dolly, a vehicle used to 4,066
transport agricultural produce or agricultural production 4,067
materials between a local place of storage or supply and the farm 4,068
when drawn or towed on a public road or highway at a speed 4,069
greater than twenty-five miles per hour, and a vehicle that is 4,070
designed and used exclusively to transport a boat between a place 4,071
of storage and a marina, or in and around a marina, when drawn or 4,072
towed on a public road or highway for a distance of more than ten 4,073
miles or at a speed of more than twenty-five miles per hour. 4,074
"Trailer" does not include a manufactured home or travel trailer. 4,075
(N) "Noncommercial trailer" means any trailer, except a 4,077
94
travel trailer or trailer that is used to transport a boat as 4,078
described in division (B) of this section, but, where applicable, 4,079
includes a vehicle that is used to transport a boat as described 4,080
in division (M) of this section, that has a gross weight of no 4,081
more than three thousand pounds, and that is used exclusively for 4,082
purposes other than engaging in business for a profit. 4,083
(O) "Manufactured MOBILE home" means any nonself-propelled 4,085
vehicle transportable in one or more sections, which, in the 4,086
traveling mode, is eight body feet or more in width or forty A 4,087
BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION THAT IS 4,088
FABRICATED IN AN OFF-SITE FACILITY, IS MORE THAN THIRTY-FIVE body 4,089
feet or more in length or, when erected on site, is three hundred 4,090
twenty or more square feet, and which is built on a permanent 4,091
chassis and designed to be used as a dwelling with or without a 4,092
permanent foundation when connected to the required utilities, 4,093
and includes the plumbing, heating, air conditioning, and 4,094
electrical systems contained therein. Calculations used to 4,095
determine the number of square feet in a structure are based on 4,096
the structure's exterior dimensions measured at the largest 4,097
horizontal projections when erected on site. These dimensions 4,098
include all expandable rooms, cabinets, and other projections 4,099
containing interior space, but do not include bay windows, IS 4,100
TRANSPORTABLE IN ONE OR MORE SECTIONS, AND DOES NOT QUALIFY AS A 4,102
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION
3781.06 OF THE REVISED CODE OR AS AN INDUSTRIALIZED UNIT AS 4,103
DEFINED IN DIVISION (C)(3) OF SECTION 3781.06 OF THE REVISED 4,104
CODE.
(P) "Semitrailer" means any vehicle of the trailer type 4,106
that does not have motive power and is so designed or used with 4,107
another and separate motor vehicle that in operation a part of 4,108
its own weight or that of its load, or both, rests upon and is 4,109
carried by the other vehicle furnishing the motive power for 4,110
propelling itself and the vehicle referred to in this division, 4,111
and includes, for the purpose only of registration and taxation 4,112
95
under those chapters, any vehicle of the dolly type, such as a 4,113
trailer dolly, that is designed or used for the conversion of a 4,114
semitrailer into a trailer. 4,115
(Q) "Recreational vehicle" means a vehicular portable 4,117
structure that is designed and constructed to be used as a 4,118
temporary dwelling for travel, recreational, and vacation uses 4,119
and is classed as follows: 4,120
(1) "Travel trailer" means a nonself-propelled 4,122
recreational vehicle that does not exceed an overall length of 4,123
thirty-five feet, exclusive of bumper and tongue or coupling, and 4,124
CONTAINS LESS THAN THREE HUNDRED TWENTY SQUARE FEET OF SPACE WHEN 4,125
ERECTED ON SITE. "TRAVEL TRAILER" includes a tent-type fold-out 4,127
camping trailer as defined in section 4517.01 of the Revised 4,128
Code.
(2) "Motor home" means a self-propelled recreational 4,130
vehicle that is constructed with permanently installed facilities 4,131
for cold storage, cooking and consuming of food, and for 4,132
sleeping.
(3) "Truck camper" means a nonself-propelled recreational 4,134
vehicle that does not have wheels for road use and is designed to 4,135
be placed upon and attached to a motor vehicle. "Truck camper" 4,136
does not include truck covers that consist of walls and a roof, 4,137
but do not have floors and facilities enabling them to be used as 4,138
a dwelling.
(4) "Fifth wheel trailer" means a vehicle that is of such 4,140
size and weight as to be movable without a special highway 4,141
permit, that has a gross trailer area of four hundred square feet 4,142
or less, that is constructed with a raised forward section that 4,143
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 4,144
in the bed of a truck. 4,145
(5) "Park trailer" means a vehicle that is commonly known 4,147
as a park model recreational vehicle, meets the American national 4,148
standard institute standard A119.5 (1988) for park trailers, is 4,149
96
built on a single chassis, has a gross trailer area of four 4,150
hundred square feet or less when set up, is designed for seasonal 4,151
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 4,152
(R) "Pneumatic tires" means tires of rubber and fabric or 4,154
tires of similar material, that are inflated with air. 4,155
(S) "Solid tires" means tires of rubber or similar elastic 4,157
material that are not dependent upon confined air for support of 4,158
the load.
(T) "Solid tire vehicle" means any vehicle that is 4,160
equipped with two or more solid tires. 4,161
(U) "Farm machinery" means all machines and tools that are 4,163
used in the production, harvesting, and care of farm products, 4,164
and includes trailers that are used to transport agricultural 4,165
produce or agricultural production materials between a local 4,166
place of storage or supply and the farm when drawn or towed on a 4,167
public road or highway at a speed of twenty-five miles per hour 4,168
or less.
(V) "Owner" includes any person, firm, or corporation 4,170
other than a manufacturer or dealer that has title to a motor 4,171
vehicle, except that in sections 4505.01 to 4505.19 of the 4,172
Revised Code, "owner" includes in addition manufacturers and 4,173
dealers.
(W) "Manufacturer" and "dealer" include all persons, 4,175
firms, and corporations that are regularly engaged in the 4,176
business of manufacturing, selling, displaying, offering for 4,177
sale, or dealing in motor vehicles, at an established place of 4,178
business that is used exclusively for the purpose of 4,179
manufacturing, selling, displaying, offering for sale, or dealing 4,180
in motor vehicles. A place of business that is used for 4,181
manufacturing, selling, displaying, offering for sale, or dealing 4,182
in motor vehicles shall be deemed to be used exclusively for 4,183
those purposes even though snowmobiles or all-purpose vehicles 4,184
are sold or displayed for sale thereat, even though farm 4,185
97
machinery is sold or displayed for sale thereat, or even though 4,186
repair, accessory, gasoline and oil, storage, parts, service, or 4,187
paint departments are maintained thereat, or, in any county 4,188
having a population of less than seventy-five thousand persons at 4,189
the last federal census, even though a department in a place of 4,190
business is used to dismantle, salvage, or rebuild motor vehicles 4,191
by means of used parts, if such departments are operated for the 4,192
purpose of furthering and assisting in the business of 4,193
manufacturing, selling, displaying, offering for sale, or dealing 4,194
in motor vehicles. Places of business or departments in a place 4,195
of business used to dismantle, salvage, or rebuild motor vehicles 4,196
by means of using used parts are not considered as being 4,197
maintained for the purpose of assisting or furthering the 4,198
manufacturing, selling, displaying, and offering for sale or 4,199
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 4,201
a motor vehicle upon the public highways. 4,202
(Y) "Chauffeur" means any operator who operates a motor 4,204
vehicle, other than a taxicab, as an employee for hire; or any 4,205
operator whether or not the owner of a motor vehicle, other than 4,206
a taxicab, who operates such vehicle for transporting, for gain, 4,207
compensation, or profit, either persons or property owned by 4,208
another. Any operator of a motor vehicle who is voluntarily 4,209
involved in a ridesharing arrangement is not considered an 4,210
employee for hire or operating such vehicle for gain, 4,211
compensation, or profit.
(Z) "State" includes the territories and federal districts 4,213
of the United States, and the provinces of Canada. 4,214
(AA) "Public roads and highways" for vehicles includes all 4,216
public thoroughfares, bridges, and culverts. 4,217
(BB) "Manufacturer's number" means the manufacturer's 4,219
original serial number that is affixed to or imprinted upon the 4,220
chassis or other part of the motor vehicle. 4,221
(CC) "Motor number" means the manufacturer's original 4,223
98
number that is affixed to or imprinted upon the engine or motor 4,224
of the vehicle. 4,225
(DD) "Bill of sale" means the written statement or 4,227
document of transfer or conveyance required prior to January 1, 4,228
1938, to be executed and delivered by the corporation, 4,229
partnership, association, or person selling, giving away, 4,230
transferring, or passing title to a motor vehicle. 4,231
(EE) "Distributor" means any person who is authorized by a 4,233
motor vehicle manufacturer to distribute new motor vehicles to 4,234
licensed motor vehicle dealers at an established place of 4,235
business that is used exclusively for the purpose of distributing 4,236
new motor vehicles to licensed motor vehicle dealers, except when 4,237
the distributor also is a new motor vehicle dealer, in which case 4,238
the distributor may distribute at the location of the 4,239
distributor's licensed dealership. 4,240
(FF) "Ridesharing arrangement" means the transportation of 4,242
persons in a motor vehicle where the transportation is incidental 4,244
to another purpose of a volunteer driver and includes ridesharing 4,245
arrangements known as carpools, vanpools, and buspools. 4,246
(GG) "Apportionable vehicle" means any vehicle that is 4,248
used or intended for use in two or more international 4,249
registration plan member jurisdictions that allocate or 4,250
proportionally register vehicles, that is used for the 4,251
transportation of persons for hire or designed, used, or 4,252
maintained primarily for the transportation of property, and that 4,253
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 4,255
excess of twenty-six thousand pounds; 4,256
(2) Is a power unit having three or more axles, regardless 4,258
of the gross vehicle weight; 4,259
(3) Is a combination vehicle with a gross vehicle weight 4,261
in excess of twenty-six thousand pounds. 4,262
"Apportionable vehicle" does not include recreational 4,264
vehicles, vehicles displaying restricted plates, city pick-up and 4,265
99
delivery vehicles, buses used for the transportation of chartered 4,266
parties, or vehicles owned and operated by the United States, 4,267
this state, or any political subdivisions thereof. 4,268
(HH) "Chartered party" means a group of persons who 4,270
contract as a group to acquire the exclusive use of a 4,271
passenger-carrying motor vehicle at a fixed charge for the 4,272
vehicle in accordance with the carrier's tariff, lawfully on file 4,273
with the United States department of transportation, for the 4,275
purpose of group travel to a specified destination or for a 4,276
particular itinerary, either agreed upon in advance or modified 4,277
by the chartered group after having left the place of origin. 4,278
(II) "International registration plan" means a reciprocal 4,280
agreement of member jurisdictions that is endorsed by the 4,281
American association of motor vehicle administrators, and that 4,282
promotes and encourages the fullest possible use of the highway 4,283
system by authorizing apportioned registration of fleets of 4,284
vehicles and recognizing registration of vehicles apportioned in 4,285
member jurisdictions. 4,286
(JJ) "Restricted plate" means a license plate that has a 4,288
restriction of time, geographic area, mileage, or commodity, and 4,289
includes license plates issued to farm trucks under division (K) 4,290
of section 4503.04 of the Revised Code. 4,291
(KK) "Gross vehicle weight," with regard to any commercial 4,293
car, trailer, semitrailer, or bus that is taxed at the rates 4,294
established under section 4503.042 of the Revised Code, means the 4,295
unladen weight of the vehicle fully equipped plus the maximum 4,296
weight of the load to be carried on the vehicle. 4,297
(LL) "Combined gross vehicle weight" with regard to any 4,299
combination of a commercial car, trailer, and semitrailer, that 4,300
is taxed at the rates established under section 4503.042 of the 4,301
Revised Code, means the total unladen weight of the combination 4,302
of vehicles fully equipped plus the maximum weight of the load to 4,303
be carried on that combination of vehicles. 4,304
(MM) "Chauffeured limousine" means a motor vehicle that is 4,307
100
designed to carry nine or fewer passengers and is operated for 4,308
hire on an hourly basis pursuant to a prearranged contract for 4,309
the transportation of passengers on public roads and highways 4,310
along a route under the control of the person hiring the vehicle 4,311
and not over a defined and regular route. "Prearranged contract" 4,312
means an agreement, made in advance of boarding, to provide 4,313
transportation from a specific location in a chauffeured 4,314
limousine at a fixed rate per hour or trip. "Chauffeured 4,315
limousine" does not include any vehicle that is used exclusively 4,316
in the business of funeral directing. 4,317
(NN) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 4,320
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 4,321
(OO) "ACQUIRED SITUS," WITH RESPECT TO A MANUFACTURED HOME 4,324
OR A MOBILE HOME, MEANS TO BECOME LOCATED IN THIS STATE PURSUANT 4,325
TO THE ISSUANCE OF A CERTIFICATE OF TITLE FOR THE HOME AND THE 4,326
PLACEMENT OF THE HOME ON REAL PROPERTY, BUT DOES NOT INCLUDE THE 4,327
PLACEMENT OF A MANUFACTURED HOME OR A MOBILE HOME IN THE 4,328
INVENTORY OF A NEW MOTOR VEHICLE DEALER OR THE INVENTORY OF A 4,329
MANUFACTURER, REMANUFACTURER, OR DISTRIBUTOR OF MANUFACTURED OR 4,330
MOBILE HOMES. 4,331
Sec. 4503.04. Until the rates established under section 4,340
4503.042 of the Revised Code for the registration of commercial 4,341
cars, trailers, semitrailers, and buses other than transit buses 4,342
become operative, the rates of the taxes imposed by section 4,343
4503.02 of the Revised Code shall be as follows: 4,344
(A) For motor vehicles having three wheels or less, the 4,346
license tax is: 4,347
(1) For each motorized bicycle, ten dollars; 4,349
(2) For each motorcycle, fourteen dollars. 4,351
(B) For each passenger car, twenty dollars; 4,353
(C) For each manufactured home, EACH MOBILE HOME, and each 4,355
travel trailer, ten dollars; 4,357
(D) For each noncommercial motor vehicle designed by the 4,359
manufacturer to carry a load of no more than three-quarters of 4,360
101
one ton and for each motor home, thirty-five dollars; for each 4,361
noncommercial motor vehicle designed by the manufacturer to carry 4,362
a load of no more than three-quarters of one ton, but not more 4,363
than one ton, seventy dollars; 4,364
(E) For each commercial car and for each trailer or 4,366
semitrailer, except a manufactured OR MOBILE home or 4,367
noncommercial trailer, which shall not be taxed by this division, 4,368
the license tax is fifteen dollars plus: 4,369
(1) Eighty-five cents for each one hundred pounds or part 4,371
thereof for the first two thousand pounds or part thereof of 4,372
weight of vehicle fully equipped; 4,373
(2) One dollar and forty cents for each one hundred pounds 4,375
or part thereof in excess of two thousand pounds up to and 4,376
including three thousand pounds; 4,377
(3) One dollar and ninety cents for each one hundred 4,379
pounds or part thereof in excess of three thousand pounds up to 4,380
and including four thousand pounds; 4,381
(4) Two dollars and twenty cents for each one hundred 4,383
pounds or part thereof in excess of four thousand pounds up to 4,384
and including five thousand pounds; 4,385
(5) Two dollars and forty cents for each one hundred 4,387
pounds or part thereof in excess of five thousand pounds up to 4,388
and including six thousand pounds; 4,389
(6) Two dollars and eighty cents for each one hundred 4,391
pounds or part thereof in excess of six thousand pounds up to and 4,392
including ten thousand pounds; 4,393
(7) Three dollars for each one hundred pounds or part 4,395
thereof in excess of ten thousand pounds up to and including 4,396
twelve thousand pounds; 4,397
(8) Three dollars and twenty-five cents for each one 4,399
hundred pounds or part thereof in excess of twelve thousand 4,400
pounds. 4,401
(F) For each noncommercial trailer, the license tax is: 4,403
(1) Eighty-five cents for each one hundred pounds or part 4,405
102
thereof for the first two thousand pounds or part thereof of 4,406
weight of vehicle fully equipped; 4,407
(2) One dollar and forty cents for each one hundred pounds 4,409
or part thereof in excess of two thousand pounds up to and 4,410
including three thousand pounds. 4,411
(G) Notwithstanding its weight, twelve dollars for any: 4,413
(1) Vehicle equipped, owned, and used by a charitable or 4,415
nonprofit corporation exclusively for the purpose of 4,416
administering chest x-rays or receiving blood donations; 4,417
(2) Van used principally for the transportation of 4,419
handicapped persons that has been modified by being equipped with 4,420
adaptive equipment to facilitate the movement of such persons 4,421
into and out of the van. 4,422
(H) For each bus, except a transit bus, having motor power 4,424
the license tax is: 4,425
(1) Eighty-five cents per one hundred pounds or part 4,427
thereof for the first two thousand pounds or part thereof of 4,428
weight of vehicle fully equipped; 4,429
(2) One dollar and thirty cents for each one hundred 4,431
pounds or part thereof in excess of two thousand pounds up to and 4,432
including three thousand pounds; 4,433
(3) One dollar and eighty cents for each one hundred 4,435
pounds or part thereof in excess of three thousand pounds up to 4,436
and including four thousand pounds; 4,437
(4) Two dollars and ten cents for each one hundred pounds 4,439
or part thereof in excess of four thousand pounds up to and 4,440
including six thousand pounds; 4,441
(5) Two dollars and forty cents for each one hundred 4,443
pounds or part thereof in excess of six thousand pounds up to and 4,444
including ten thousand pounds; 4,445
(6) Two dollars and seventy cents for each one hundred 4,447
pounds or part thereof in excess of ten thousand pounds; 4,448
(7) Notwithstanding its weight, twelve dollars for any bus 4,450
used principally for the transportation of handicapped persons or 4,451
103
persons sixty-five years of age or older; 4,452
(8) Notwithstanding its weight, twenty dollars for any bus 4,454
used principally for the transportation of persons in a 4,455
ridesharing arrangement. 4,456
(I) For each transit bus having motor power the license 4,458
tax is twelve dollars. 4,459
"Transit bus" means either a motor vehicle having a seating 4,461
capacity of more than seven persons which is operated and used by 4,462
any person in the rendition of a public mass transportation 4,463
service primarily in a municipal corporation or municipal 4,464
corporations and provided at least seventy-five per cent of the 4,465
annual mileage of such service and use is within such municipal 4,466
corporation or municipal corporations or a motor vehicle having a 4,467
seating capacity of more than seven persons which is operated 4,468
solely for the transportation of persons associated with a 4,469
charitable or nonprofit corporation, but does not mean any motor 4,470
vehicle having a seating capacity of more than seven persons when 4,471
such vehicle is used in a ridesharing capacity. 4,472
The application for registration of such transit bus shall 4,474
be accompanied by an affidavit prescribed by the registrar of 4,475
motor vehicles and signed by the person or an agent of the firm 4,476
or corporation operating such bus stating that the bus has a 4,477
seating capacity of more than seven persons, and that it is 4,478
either to be operated and used in the rendition of a public mass 4,479
transportation service and that at least seventy-five per cent of 4,480
the annual mileage of such operation and use shall be within one 4,481
or more municipal corporations or that it is to be operated 4,482
solely for the transportation of persons associated with a 4,483
charitable or nonprofit corporation. 4,484
The form of the license plate, and the manner of its 4,486
attachment to the vehicle, shall be prescribed by the registrar 4,487
of motor vehicles. 4,488
(J) The minimum tax for any vehicle having motor power 4,490
other than a farm truck, a motorized bicycle, or motorcycle is 4,491
104
ten dollars and eighty cents, and for each noncommercial trailer, 4,492
five dollars. 4,493
(K)(1) Except as otherwise provided in division (K) of 4,495
this section, for each farm truck, except a noncommercial motor 4,496
vehicle, that is owned, controlled, or operated by one or more 4,497
farmers exclusively in farm use as defined in this section, and 4,498
not for commercial purposes, and provided that at least 4,499
seventy-five per cent of such farm use is by or for the one or 4,500
more owners, controllers, or operators of the farm in the 4,501
operation of which a farm truck is used, the license tax is five 4,502
dollars plus: 4,503
(a) Fifty cents per one hundred pounds or part thereof for 4,505
the first three thousand pounds; 4,506
(b) Seventy cents per one hundred pounds or part thereof 4,508
in excess of three thousand pounds up to and including four 4,509
thousand pounds; 4,510
(c) Ninety cents per one hundred pounds or part thereof in 4,512
excess of four thousand pounds up to and including six thousand 4,513
pounds; 4,514
(d) Two dollars for each one hundred pounds or part 4,516
thereof in excess of six thousand pounds up to and including ten 4,517
thousand pounds; 4,518
(e) Two dollars and twenty-five cents for each one hundred 4,520
pounds or part thereof in excess of ten thousand pounds; 4,521
(f) The minimum license tax for any farm truck shall be 4,523
twelve dollars. 4,524
(2) The owner of a farm truck may register the truck for a 4,526
period of one-half year by paying one-half the registration tax 4,527
imposed on the truck under this chapter and one-half the amount 4,528
of any tax imposed on the truck under Chapter 4504. of the 4,529
Revised Code. 4,530
(3) A farm bus may be registered for a period of ninety 4,532
days from the date of issue of the license plates for the bus, 4,533
for a fee of ten dollars, provided such license plates shall not 4,534
105
be issued for more than any two ninety-day periods in any 4,535
calendar year. Such use does not include the operation of trucks 4,536
by commercial processors of agricultural products. 4,537
(4) License plates for farm trucks and for farm buses 4,539
shall have some distinguishing marks, letters, colors, or other 4,540
characteristics to be determined by the director of public 4,541
safety. 4,542
(5) Every person registering a farm truck or bus under 4,544
this section shall furnish an affidavit certifying that the truck 4,545
or bus licensed to him THAT PERSON is to be so used as to meet 4,546
the requirements necessary for the farm truck or farm bus 4,548
classification. 4,549
Any farmer may use his A truck OWNED BY THE FARMER for 4,551
commercial purposes by paying the difference between the 4,553
commercial truck registration fee and the farm truck registration 4,554
fee for the remaining part of the registration period for which 4,555
the truck is registered. Such remainder shall be calculated from 4,556
the beginning of the semiannual period in which application for 4,557
such commercial license is made. 4,558
Taxes at the rates provided in this section are in lieu of 4,560
all taxes on or with respect to the ownership of such motor 4,561
vehicles, except as provided in section 4503.042 and section 4,562
4503.06 of the Revised Code. 4,563
(L) Other than trucks registered under the international 4,565
registration plan in another jurisdiction and for which this 4,566
state has received an apportioned registration fee, the license 4,567
tax for each truck which is owned, controlled, or operated by a 4,568
nonresident, and licensed in another state, and which is used 4,569
exclusively for the transportation of nonprocessed agricultural 4,570
products intrastate, from the place of production to the place of 4,571
processing, is twenty-four dollars. 4,572
"Truck," as used in this division, means any pickup truck, 4,574
straight truck, semitrailer, or trailer other than a travel 4,575
trailer. Nonprocessed agricultural products, as used in this 4,576
106
division, does not include livestock or grain. 4,577
A license issued under this division shall be issued for a 4,579
period of one hundred thirty days in the same manner in which all 4,580
other licenses are issued under this section, provided that no 4,581
truck shall be so licensed for more than one one hundred 4,582
thirty-day period during any calendar year. 4,583
The license issued pursuant to this division shall consist 4,585
of a windshield decal to be designed by the director of public 4,586
safety. 4,587
Every person registering a truck under this division shall 4,589
furnish an affidavit certifying that the truck licensed to him 4,590
THE PERSON is to be used exclusively for the purposes specified 4,592
in this division. 4,593
(M) Every person registering a motor vehicle as a 4,595
noncommercial motor vehicle as defined in section 4501.01 of the 4,596
Revised Code, or registering a trailer as a noncommercial trailer 4,597
as defined in that section, shall furnish an affidavit certifying 4,598
that the motor vehicle or trailer so licensed to him THE PERSON 4,599
is to be so used as to meet the requirements necessary for the 4,601
noncommercial vehicle classification. 4,602
(N) Every person registering a van or bus as provided in 4,604
divisions (G)(2) and (H)(7) of this section shall furnish a 4,605
notarized statement certifying that the van or bus licensed to 4,606
him THE PERSON is to be used for the purposes specified in those 4,607
divisions. The form of the license plate issued for such motor 4,609
vehicles shall be prescribed by the registrar. 4,610
(O) Every person registering as a passenger car a motor 4,612
vehicle designed and used for carrying more than nine but not 4,613
more than fifteen passengers, and every person registering a bus 4,614
as provided in division (H)(8) of this section, shall furnish an 4,615
affidavit certifying that the vehicle so licensed to him THE 4,616
PERSON is to be used in a ridesharing arrangement and that he THE 4,618
PERSON will have in effect whenever the vehicle is used in a 4,620
ridesharing arrangement a policy of liability insurance with 4,621
107
respect to the motor vehicle in amounts and coverages no less 4,622
than those required by section 4509.79 of the Revised Code. The 4,623
form of the license plate issued for such a motor vehicle shall 4,624
be prescribed by the registrar. 4,625
(P) As used in this section: 4,627
(1) "Van" means any motor vehicle having a single rear 4,629
axle and an enclosed body without a second seat. 4,630
(2) "Handicapped person" means any person who has lost the 4,632
use of one or both legs, or one or both arms, or is blind, deaf, 4,633
or so severely disabled as to be unable to move about without the 4,634
aid of crutches or a wheelchair. 4,635
(3) "Farm truck" means a truck used in the transportation 4,637
from the farm of products of the farm, including livestock and 4,638
its products, poultry and its products, floricultural and 4,639
horticultural products, and in the transportation to the farm of 4,640
supplies for the farm, including tile, fence, and every other 4,641
thing or commodity used in agricultural, floricultural, 4,642
horticultural, livestock, and poultry production and livestock, 4,643
poultry, and other animals and things used for breeding, feeding, 4,644
or other purposes connected with the operation of the farm. 4,645
(4) "Farm bus" means a bus used only for the 4,647
transportation of agricultural employees and used only in the 4,648
transportation of such employees as are necessary in the 4,649
operation of the farm. 4,650
(5) "Farm supplies" includes fuel used exclusively in the 4,652
operation of a farm, including one or more homes located on and 4,653
used in the operation of one or more farms, and furniture and 4,654
other things used in and around such homes. 4,655
Sec. 4503.042. The registrar of motor vehicles shall adopt 4,664
rules establishing the date, subsequent to this state's entry 4,665
into membership in the international registration plan, when the 4,666
rates established by this section become operative. 4,667
(A) The rates of the taxes imposed by section 4503.02 of 4,669
the Revised Code are as follows for commercial cars having a 4,670
108
gross vehicle weight or combined gross vehicle weight of: 4,671
(1) Not more than two thousand pounds, forty-five dollars; 4,673
(2) More than two thousand but not more than six thousand 4,675
pounds, seventy dollars; 4,676
(3) More than six thousand but not more than ten thousand 4,678
pounds, eighty-five dollars; 4,679
(4) More than ten thousand but not more than fourteen 4,681
thousand pounds, one hundred five dollars; 4,682
(5) More than fourteen thousand but not more than eighteen 4,684
thousand pounds, one hundred twenty-five dollars; 4,685
(6) More than eighteen thousand but not more than 4,687
twenty-two thousand pounds, one hundred fifty dollars; 4,688
(7) More than twenty-two thousand but not more than 4,690
twenty-six thousand pounds, one hundred seventy-five dollars; 4,691
(8) More than twenty-six thousand but not more than thirty 4,693
thousand pounds, three hundred fifty-five dollars; 4,694
(9) More than thirty thousand but not more than 4,696
thirty-four thousand pounds, four hundred twenty dollars; 4,697
(10) More than thirty-four thousand but not more than 4,699
thirty-eight thousand pounds, four hundred eighty dollars; 4,700
(11) More than thirty-eight thousand but not more than 4,702
forty-two thousand pounds, five hundred forty dollars; 4,703
(12) More than forty-two thousand but not more than 4,705
forty-six thousand pounds, six hundred dollars; 4,706
(13) More than forty-six thousand but not more than fifty 4,708
thousand pounds, six hundred sixty dollars; 4,709
(14) More than fifty thousand but not more than fifty-four 4,711
thousand pounds, seven hundred twenty-five dollars; 4,712
(15) More than fifty-four thousand but not more than 4,714
fifty-eight thousand pounds, seven hundred eighty-five dollars; 4,715
(16) More than fifty-eight thousand but not more than 4,717
sixty-two thousand pounds, eight hundred fifty-five dollars; 4,718
(17) More than sixty-two thousand but not more than 4,720
sixty-six thousand pounds, nine hundred twenty-five dollars; 4,721
109
(18) More than sixty-six thousand but not more than 4,723
seventy thousand pounds, nine hundred ninety-five dollars; 4,724
(19) More than seventy thousand but not more than 4,726
seventy-four thousand pounds, one thousand eighty dollars; 4,727
(20) More than seventy-four thousand but not more than 4,729
seventy-eight thousand pounds, one thousand two hundred dollars; 4,730
(21) More than seventy-eight thousand pounds, one thousand 4,732
three hundred forty dollars. 4,733
(B) The rates of the taxes imposed by section 4503.02 of 4,735
the Revised Code are as follows for buses having a gross vehicle 4,736
weight or combined gross vehicle weight of: 4,737
(1) Not more than two thousand pounds, ten dollars; 4,739
(2) More than two thousand but not more than six thousand 4,741
pounds, forty dollars; 4,742
(3) More than six thousand but not more than ten thousand 4,744
pounds, one hundred dollars; 4,745
(4) More than ten thousand but not more than fourteen 4,747
thousand pounds, one hundred eighty dollars; 4,748
(5) More than fourteen thousand but not more than eighteen 4,750
thousand pounds, two hundred sixty dollars; 4,751
(6) More than eighteen thousand but not more than 4,753
twenty-two thousand pounds, three hundred forty dollars; 4,754
(7) More than twenty-two thousand but not more than 4,756
twenty-six thousand pounds, four hundred twenty dollars; 4,757
(8) More than twenty-six thousand but not more than thirty 4,759
thousand pounds, five hundred dollars; 4,760
(9) More than thirty thousand but not more than 4,762
thirty-four thousand pounds, five hundred eighty dollars; 4,763
(10) More than thirty-four thousand but not more than 4,765
thirty-eight thousand pounds, six hundred sixty dollars; 4,766
(11) More than thirty-eight thousand but not more than 4,768
forty-two thousand pounds, seven hundred forty dollars; 4,769
(12) More than forty-two thousand but not more than 4,771
forty-six thousand pounds, eight hundred twenty dollars; 4,772
110
(13) More than forty-six thousand but not more than fifty 4,774
thousand pounds, nine hundred forty dollars; 4,775
(14) More than fifty thousand but not more than fifty-four 4,777
thousand pounds, one thousand dollars; 4,778
(15) More than fifty-four thousand but not more than 4,780
fifty-eight thousand pounds, one thousand ninety dollars; 4,781
(16) More than fifty-eight thousand but not more than 4,783
sixty-two thousand pounds, one thousand one hundred eighty 4,784
dollars; 4,785
(17) More than sixty-two thousand but not more than 4,787
sixty-six thousand pounds, one thousand two hundred seventy 4,788
dollars; 4,789
(18) More than sixty-six thousand but not more than 4,791
seventy thousand pounds, one thousand three hundred sixty 4,792
dollars; 4,793
(19) More than seventy thousand but not more than 4,795
seventy-four thousand pounds, one thousand four hundred fifty 4,796
dollars; 4,797
(20) More than seventy-four thousand but not more than 4,799
seventy-eight thousand pounds, one thousand five hundred forty 4,800
dollars; 4,801
(21) More than seventy-eight thousand pounds, one thousand 4,803
six hundred thirty dollars. 4,804
(C) In addition to the license taxes imposed at the rates 4,806
specified in divisions (A) and (B) of this section, an 4,807
administrative fee of two dollars and twenty-five cents, plus an 4,808
appropriate amount to cover the cost of postage, shall be 4,809
collected by the registrar for each international registration 4,810
plan license processed by him THE REGISTRAR. 4,811
(D) The rate of the tax for each trailer and semitrailer 4,813
is twenty-five dollars. 4,814
(E) The rates established by this section shall not apply 4,816
to any of the following: 4,817
(1) Vehicles equipped, owned, and used by a charitable or 4,819
111
nonprofit corporation exclusively for the purpose of 4,820
administering chest x-rays or receiving blood donations; 4,821
(2) Vans used principally for the transportation of 4,823
handicapped persons that have been modified by being equipped 4,824
with adaptive equipment to facilitate the movement of such 4,825
persons into and out of the vans; 4,826
(3) Buses used principally for the transportation of 4,828
handicapped persons or persons sixty-five years of age or older; 4,829
(4) Buses used principally for the transportation of 4,831
persons in a ridesharing arrangement; 4,832
(5) Transit buses having motor power; 4,834
(6) Noncommercial trailers, MOBILE HOMES, or manufactured 4,836
homes. 4,837
Sec. 4503.06. (A) All THE OWNER OF EACH manufactured 4,846
homes OR MOBILE HOME THAT HAS ACQUIRED SITUS in this state on the 4,849
first day of January, except as otherwise provided, are SHALL PAY 4,850
EITHER A REAL PROPERTY TAX PURSUANT TO TITLE LVII OF THE REVISED 4,851
CODE OR A MANUFACTURED HOME TAX PURSUANT TO DIVISION (C) OF THIS 4,854
SECTION.
(B) THE OWNER OF A MANUFACTURED OR MOBILE HOME SHALL PAY 4,857
REAL PROPERTY TAXES IF EITHER OF THE FOLLOWING APPLIES: 4,858
(1) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE 4,860
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED ON OR AFTER 4,862
JANUARY 1, 1999, AND ALL OF THE FOLLOWING APPLY: 4,863
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,866
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,867
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,870
OF THE HOME;
(c) THE CERTIFICATE OF TITLE HAS BEEN INACTIVATED BY THE 4,873
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT, PURSUANT TO 4,874
SECTION 4505.11 OF THE REVISED CODE.
(2) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE 4,876
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED BEFORE JANUARY 1, 4,878
112
1999, AND ALL OF THE FOLLOWING APPLY: 4,879
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,882
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,883
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,886
OF THE HOME;
(c) THE OWNER OF THE HOME HAS ELECTED TO HAVE THE HOME 4,889
TAXED AS REAL PROPERTY AND, PURSUANT TO SECTION 4501.11 OF THE 4,890
REVISED CODE, HAS SURRENDERED THE CERTIFICATE OF TITLE TO THE 4,891
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT AND THE CLERK 4,892
INACTIVATED THE CERTIFICATE.
(C)(1) ANY MOBILE OR MANUFACTURED HOME THAT IS NOT TAXED 4,895
AS REAL PROPERTY AS PROVIDED IN DIVISION (B) OF THIS SECTION IS 4,896
subject to an annual MANUFACTURED HOME tax, payable by the owner, 4,897
for the privilege of using or occupying a manufactured LOCATING 4,898
THE home in this state. The tax as levied in this section is for 4,899
the purpose of supplementing the general revenue funds of the 4,901
local subdivision SUBDIVISIONS in which the manufactured home has 4,902
its situs pursuant to this section.
(B)(2) The year for which the MANUFACTURED HOME tax is 4,905
levied commences on the first day of January and ends on the 4,906
following thirty-first day of December. THE LIEN OF THE STATE 4,907
FOR THE TAX FOR A YEAR SHALL ATTACH ON THE FIRST DAY OF JANUARY 4,909
TO A HOME THAT HAS ACQUIRED SITUS ON THAT DATE. THE LIEN FOR A 4,911
HOME THAT HAS NOT ACQUIRED SITUS ON THE FIRST DAY OF JANUARY, BUT 4,912
THAT ACQUIRES SITUS DURING THE YEAR, SHALL ATTACH ON THE NEXT 4,913
FIRST DAY OF JANUARY. THE LIEN SHALL CONTINUE UNTIL THE TAX,
INCLUDING ANY PENALTY, IS PAID. 4,914
(C)(3)(a) The situs of a manufactured OR MOBILE home used 4,916
or occupied LOCATED in this state ON THE FIRST DAY OF JANUARY is 4,918
the local taxing district in which the manufactured home is 4,920
located on the first day of January, except that when a
manufactured home that is not located in this state on the first 4,921
day of January is acquired or first enters this state, then the 4,922
113
situs of such manufactured home is the local taxing district in 4,923
which such manufactured home is located immediately upon the 4,924
expiration of a thirty-day period commencing with the date of 4,925
acquisition or entrance into this state THAT DATE. 4,926
(b) THE SITUS OF A MANUFACTURED OR MOBILE HOME NOT LOCATED 4,928
IN THIS STATE ON THE FIRST DAY OF JANUARY, BUT LOCATED IN THIS 4,929
STATE SUBSEQUENT TO THAT DATE, IS THE LOCAL TAXING DISTRICT IN 4,930
WHICH THE HOME IS LOCATED THIRTY DAYS AFTER IT IS ACQUIRED OR 4,931
FIRST ENTERS THIS STATE.
(D)(4) The tax is collected by and paid to the county 4,933
treasurer of the county containing the taxing district in which 4,934
the manufactured home has its situs. 4,935
(E)(D) The MANUFACTURED HOME tax shall be computed and 4,937
assessed by the county auditor of the county containing the 4,939
taxing district in which the manufactured home has its situs by 4,940
AS FOLLOWS:
(1) ON A HOME THAT ACQUIRED SITUS IN THIS STATE PRIOR TO 4,942
JANUARY 1, 1999; 4,943
(a) BY multiplying the assessable value of the 4,946
manufactured home, after making any reduction required by section 4,947
4503.065 of the Revised Code, by the tax rate of the taxing 4,948
district in which the manufactured home has its situs. The tax 4,949
levied under this section FORMULA shall not be less than 4,950
thirty-six dollars, unless the manufactured home qualifies for a 4,951
reduction in assessable value under section 4503.065 of the 4,952
Revised Code, in which case there shall be no minimum tax and the 4,953
tax shall be the amount calculated under this division. 4,954
(b) The assessable value of the manufactured home shall be 4,956
forty per cent of the amount arrived at by the following 4,957
computation: 4,958
(1)(i) If the cost to the owner, or market value at time 4,960
of purchase, whichever is greater, of the manufactured home 4,961
includes the furnishings and equipment, such cost or market value 4,962
shall be multiplied according to the following schedule: 4,963
114
For the first calendar year 4,965
in which the manufactured 4,966
home is owned by the 4,967
current owner 80% 4,968
2nd calendar year x 75% 4,969
3rd " x 70% 4,970
4th " x 65% 4,971
5th " x 60% 4,972
6th " x 55% 4,973
7th " x 50% 4,974
8th " x 45% 4,975
9th " x 40% 4,976
10th and each year thereafter 35% 4,977
The first calendar year means any period between the first 4,979
day of January and the thirty-first day of December of the first 4,980
year. 4,981
(2)(ii) If the cost to the owner, or market value at the 4,983
time of purchase, whichever is greater, of the manufactured home 4,985
does not include the furnishings and equipment, such cost or 4,986
market value shall be multiplied according to the following 4,987
schedule:
For the first calendar year 4,989
in which the manufactured 4,990
home is owned by the 4,991
current owner 95% 4,992
2nd calendar year x 90% 4,993
3rd " x 85% 4,994
4th " x 80% 4,995
5th " x 75% 4,996
6th " x 70% 4,997
7th " x 65% 4,998
8th " x 60% 4,999
9th " x 55% 5,000
10th and each year thereafter 50% 5,001
115
The first calendar year means any period between the first 5,003
day of January and the thirty-first day of December of the first 5,004
year. 5,005
(3) When a manufactured home that is not located in this 5,007
state on the first day of January is acquired or first enters 5,008
this state, the assessable value for that year is determined by 5,009
multiplying the assessable value as computed under this section 5,010
by a fraction whose numerator is the number of full months 5,011
remaining to the following thirty-first day of December, 5,012
commencing with the date of acquisition or entrance into this 5,013
state, and whose denominator is twelve. If the minimum tax of 5,014
thirty-six dollars is applicable to a manufactured home not 5,015
located in this state on the first day of January, the tax is 5,016
determined by multiplying three dollars by the number of full 5,017
months remaining to the following thirty-first day of December 5,018
commencing with the date of acquisition or entrance into this 5,019
state. 5,020
(F)(2) ON A HOME IN WHICH OWNERSHIP WAS TRANSFERRED OR 5,022
THAT FIRST ACQUIRED SITUS IN THIS STATE ON OR AFTER JANUARY 1, 5,025
1999:
(a) BY MULTIPLYING THE ASSESSABLE VALUE OF THE HOME, AFTER 5,028
MAKING ANY REDUCTION REQUIRED BY DIVISION (B) OF SECTION 323.152 5,029
AND SECTION 4503.065 OF THE REVISED CODE, BY THE EFFECTIVE TAX 5,030
RATE, AS DEFINED IN SECTION 323.08 OF THE REVISED CODE, FOR 5,032
RESIDENTIAL REAL PROPERTY OF THE TAXING DISTRICT IN WHICH THE 5,033
HOME HAS ITS SITUS. 5,034
(b) THE ASSESSABLE VALUE OF THE HOME SHALL BE THIRTY-FIVE 5,037
PER CENT OF ITS TRUE VALUE AS DETERMINED UNDER DIVISION (L) OF 5,039
THIS SECTION.
(3) THE AUDITOR SHALL RECORD THE ASSESSABLE VALUE AND THE 5,041
AMOUNT OF TAX ON THE MANUFACTURED OR MOBILE HOME ON THE TAX LIST 5,042
AND DELIVER A COPY OF THE LIST TO THE COUNTY TREASURER. 5,043
(4) THE OWNER OF A MANUFACTURED OR MOBILE HOME TAXED 5,045
PURSUANT TO DIVISION (D)(1) OF THIS SECTION MAY ELECT TO HAVE THE 5,047
116
HOME TAXED PURSUANT TO DIVISION (D)(2) OF THIS SECTION BY FILING 5,049
A WRITTEN REQUEST WITH THE COUNTY AUDITOR OF THE TAXING DISTRICT 5,050
IN WHICH THE HOME IS LOCATED. UPON THE FILING OF THE REQUEST, 5,051
THE COUNTY AUDITOR SHALL TAX THE MANUFACTURED OR MOBILE HOME 5,052
PURSUANT TO DIVISION (D)(2) OF THIS SECTION COMMENCING IN THE 5,054
NEXT TAX YEAR.
(E)(1) A manufactured OR MOBILE home is not subject to 5,056
this section when ANY OF THE FOLLOWING APPLIES: 5,057
(1)(a) It is taxable as personal property pursuant to 5,059
section 5709.01 of the Revised Code. A ANY manufactured OR 5,061
MOBILE home that is leased or rented and used as a residence 5,062
shall be subject to this section and shall not be taxable as 5,064
personal property pursuant to section 5709.01 of the Revised 5,065
Code.
(b) IT BEARS A LICENSE PLATE ISSUED BY ANY STATE OTHER 5,067
THAN THIS STATE UNLESS THE HOME IS IN THIS STATE IN EXCESS OF AN 5,068
ACCUMULATIVE PERIOD OF THIRTY DAYS IN ANY CALENDAR YEAR. 5,069
(c) THE ANNUAL TAX HAS BEEN PAID ON THE HOME IN THIS STATE 5,071
FOR THE CURRENT YEAR. 5,072
(d) THE TAX COMMISSIONER HAS DETERMINED, PURSUANT TO 5,074
SECTION 5715.27 OF THE REVISED CODE, THAT THE PROPERTY IS EXEMPT 5,075
FROM TAXATION, OR WOULD BE EXEMPT FROM TAXATION UNDER CHAPTER 5,076
5709. OF THE REVISED CODE IF IT WERE CLASSIFIED AS REAL PROPERTY. 5,077
(2) It is a A travel trailer OR PARK TRAILER, as THESE 5,080
TERMS ARE defined in section 4501.01 of the Revised Code and, is 5,081
currently licensed under Chapter 4503. of the Revised Code or NOT 5,083
SUBJECT TO THIS SECTION IF IT IS unused or unoccupied and stored 5,084
at the owner's normal place of residence or at a recognized 5,085
storage facility. Travel trailers that have 5,086
(3) A TRAVEL TRAILER OR PARK TRAILER, AS THESE TERMS ARE 5,088
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, IS SUBJECT TO 5,089
THIS SECTION AND SHALL BE TAXED AS A MANUFACTURED OR MOBILE HOME 5,090
IF IT HAS a situs longer than thirty days in one location and are 5,091
IS connected to existing utilities shall not be considered as 5,093
117
travel trailers for purposes of this division, except when any, 5,094
UNLESS EITHER of the following applies: 5,095
(a) The situs is in a state facility or a camping or park 5,097
area as defined in division (B), (C), (G), or (H), OR (R) of 5,099
section 3733.01 of the Revised Code; 5,100
(b) The situs is in a camping or park area that is a tract 5,103
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 5,104
individual lots for the express or implied purpose of occupancy 5,105
by either self-contained recreational vehicles as defined in 5,106
division (E) of section 3733.01 of the Revised Code or by 5,107
dependent recreational vehicles as defined in division (F) of 5,108
section 3733.01 of the Revised Code;. 5,109
(c) The travel trailer is stored and not used or occupied 5,111
at the owner's normal place of residence or at a recognized 5,112
storage facility. 5,113
(3) It bears a license plate issued by any state other 5,115
than this state unless such manufactured home is in this state in 5,117
excess of an accumulative period of thirty days in any calendar
year. 5,118
(4) The annual tax has been paid on the manufactured home 5,120
in this state for the current year. 5,121
(G)(F) The MANUFACTURED HOME tax is due and payable as 5,123
follows: 5,124
(1) When a manufactured OR MOBILE home has a situs in this 5,126
state, as provided in this section, on the first day of January, 5,127
one-half of the amount of the tax is due and payable on or before 5,128
the thirty-first day of January and the balance is due and 5,129
payable on or before the thirty-first day of July. AT THE OPTION 5,130
OF THE OWNER OF THE HOME, THE TAX FOR THE ENTIRE YEAR MAY BE PAID 5,131
IN FULL ON THE THIRTY-FIRST DAY OF JANUARY. 5,132
(2) When a manufactured OR MOBILE home FIRST acquires a 5,134
situs in this state, as provided in this section, after the first 5,135
day of January and on or prior to the thirty-first day of July, 5,136
118
the amount of the, NO tax IS due and payable is determined by 5,138
multiplying one-half the annual tax by a fraction whose numerator 5,139
is the number of full months remaining until the thirty-first day 5,140
of July and whose denominator is six FOR THAT YEAR. This tax is 5,141
due and payable immediately upon the expiration of a thirty-day 5,143
period commencing with the date the situs is acquired. The 5,144
balance of the tax is due and payable on or before the 5,145
thirty-first day of December. When a manufactured home acquires 5,146
a situs in this state after the thirty-first day of July and on 5,147
or prior to the thirty-first day of December, the amount of the 5,148
tax due and payable is determined by multiplying one-half the 5,149
annual tax by a fraction whose numerator is the number of full 5,150
months remaining until the thirty-first day of December and whose 5,151
denominator is six. This tax is due and payable immediately upon 5,152
the expiration of a thirty-day period commencing with the date 5,153
the situs is acquired.
(H)(G) If the payments of the tax are not made as provided 5,155
in division (G)(1) or (2)(F) of this section, a penalty of five 5,156
dollars or ten per cent of the taxes due, whichever is greater, 5,158
shall be imposed and collected in addition to the tax due and 5,159
owing.
(I) If the owner of a manufactured home fails to make 5,161
payment of the tax within the time prescribed by division (G)(1) 5,162
or (2) of this section 5,163
(H)(1) THE COUNTY AUDITOR SHALL COMPILE ANNUALLY A 5,165
"DELINQUENT MANUFACTURED HOME TAX LIST" CONSISTING OF HOMES THE 5,167
COUNTY TREASURER'S RECORDS INDICATE HAVE TAXES THAT WERE NOT PAID 5,168
WITHIN THE TIME PRESCRIBED BY DIVISION (F) OF THIS SECTION, HAVE 5,169
TAXES THAT REMAIN UNPAID FROM PRIOR YEARS, OR HAVE UNPAID TAX 5,170
PENALTIES THAT HAVE BEEN ASSESSED.
(2) ON OR BEFORE THE FIRST DAY OF SEPTEMBER EACH YEAR, THE 5,173
COUNTY AUDITOR SHALL DELIVER A COPY OF THE DELINQUENT 5,174
MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER AND SHALL FILE 5,175
A COPY IN THE OFFICE OF THE COUNTY RECORDER. THE RECORDER SHALL 5,176
119
KEEP A COPY OF THE LIST, DESIGNATE IT AS THE "MANUFACTURED HOME 5,177
TAX LIEN RECORD," AND INDEX IT UNDER THE NAME OF ANY PERSON 5,178
CHARGED ON IT. THE RECORDER SHALL NOT CHARGE A FEE FOR THE 5,179
SERVICES REQUIRED UNDER THIS SECTION. THE AUDITOR SHALL PUBLISH 5,180
THE DELINQUENT MANUFACTURED HOME TAX LIST IN THE SAME MANNER AS 5,181
DELINQUENT REAL PROPERTY TAX LISTS ARE PUBLISHED. 5,182
(3) THE LIST FILED WITH THE COUNTY RECORDER SHALL 5,184
CONSTITUTE A NOTICE OF LIEN AS OF THE DATE OF FILING. THE STATE 5,185
SHALL HAVE THE FIRST LIEN ON ANY MANUFACTURED OR MOBILE HOME ON 5,186
THE LIST FOR THE AMOUNT OF TAXES AND PENALTIES CHARGED AGAINST 5,188
THE OWNER OF THE HOME UNDER THIS SECTION.
(4) WHEN TAXES AND PENALTIES ARE CHARGED AGAINST A PERSON 5,191
ON THE DELINQUENT MANUFACTURED HOME TAX LIST, the county
treasurer shall, in addition to any other remedy provided by law 5,194
for the collection of taxes and penalties, enforce collection of 5,195
such taxes and penalties by civil action in the name of the 5,196
treasurer against the owner for the recovery of the unpaid taxes 5,197
FOLLOWING THE PROCEDURES FOR THE RECOVERY OF DELINQUENT REAL 5,198
PROPERTY TAXES IN SECTIONS 323.25 TO 323.28 OF THE REVISED CODE. 5,199
THE ACTION MAY BE BROUGHT IN MUNICIPAL OR COUNTY COURT, PROVIDED
THE AMOUNT CHARGED DOES NOT EXCEED THE MONETARY LIMITATIONS FOR 5,202
ORIGINAL JURISDICTION FOR CIVIL ACTIONS IN THOSE COURTS. 5,203
It is sufficient, having made proper parties to the suit, 5,205
for the treasurer to allege in his THE TREASURER'S bill of 5,206
particulars or petition that the taxes stand chargeable on the 5,208
books of the county treasurer against such person, that they are 5,209
due and unpaid, and that such person is indebted in the amount of 5,210
taxes appearing to be due the county. The treasurer need not set 5,211
forth any other matter relating thereto. IF IT IS FOUND ON THE 5,213
TRIAL OF THE ACTION THAT THE PERSON IS INDEBTED TO THE STATE, 5,214
JUDGMENT SHALL BE RENDERED IN FAVOR OF THE TREASURER PROSECUTING 5,215
THE ACTION. THE JUDGMENT DEBTOR IS NOT ENTITLED TO THE BENEFIT 5,216
OF ANY LAW FOR STAY OF EXECUTION OR EXEMPTION OF PROPERTY FROM 5,217
LEVY OR SALE ON EXECUTION IN THE ENFORCEMENT OF THE JUDGMENT. 5,218
120
(J)(I) The total amount of taxes collected shall be 5,220
distributed semiannually at the same time distribution is made of 5,221
real estate and public utility taxes in the following manner: 5,222
four per cent shall be allowed as compensation to the county 5,223
auditor for his THE COUNTY AUDITOR'S service in assessing the 5,224
taxes; two per cent shall be allowed as compensation to the 5,226
county treasurer for the services he THE COUNTY TREASURER renders 5,227
as a result of the tax levied by this section. Such amounts 5,229
shall be paid into the county treasury, to the credit of a 5,230
general THE county GENERAL REVENUE fund, on the warrant of the 5,231
county auditor. FEES TO BE PAID TO THE CREDIT OF THE REAL ESTATE 5,232
ASSESSMENT FUND SHALL BE COLLECTED PURSUANT TO DIVISION (B) OF 5,233
SECTION 319.54 OF THE REVISED CODE AND PAID INTO THE COUNTY 5,234
TREASURY, ON THE WARRANT OF THE COUNTY AUDITOR. The balance of 5,235
the taxes collected shall be distributed among the taxing 5,236
subdivisions of the county in which the taxes are collected and 5,237
paid in the same ratio as real estate and public utility THOSE 5,238
taxes are distributed WERE COLLECTED for the benefit of the 5,239
taxing subdivision. The taxes levied and revenues collected 5,240
under this section shall be in lieu of any general property tax 5,241
and any tax levied with respect to the privilege of using or 5,242
occupying a manufactured home in Ohio except as provided in 5,243
sections 4503.04 and 5741.02 of the Revised Code. 5,244
(K)(J) An agreement to purchase or a bill of sale for a 5,246
manufactured home shall show whether or not the furnishings and 5,247
equipment are included in the purchase price. 5,248
(L) Taxes charged on the delinquent lists of the county 5,250
auditor and county treasurer for five consecutive years may be 5,251
removed by the county board of revision in the manner provided in 5,252
section 5719.06 of the Revised Code if the board deems such taxes 5,253
uncollectible 5,254
(K) IF THE COUNTY TREASURER AND THE COUNTY PROSECUTING 5,256
ATTORNEY AGREE THAT AN ITEM CHARGED ON THE DELINQUENT 5,257
MANUFACTURED HOME TAX LIST IS UNCOLLECTIBLE, THEY SHALL CERTIFY 5,258
121
THAT DETERMINATION AND THE REASONS TO THE COUNTY BOARD OF 5,259
REVISION. IF THE BOARD DETERMINES THE AMOUNT IS UNCOLLECTIBLE, 5,260
IT SHALL CERTIFY ITS DETERMINATION TO THE COUNTY AUDITOR, WHO 5,261
SHALL STRIKE THE ITEM FROM THE LIST. 5,262
(L)(1) THE COUNTY AUDITOR SHALL APPRAISE AT ITS TRUE VALUE 5,265
ANY MANUFACTURED OR MOBILE HOME IN WHICH OWNERSHIP IS TRANSFERRED 5,266
OR WHICH FIRST ACQUIRES SITUS IN THIS STATE ON OR AFTER JANUARY 5,267
1, 1999. THE TRUE VALUE SHALL INCLUDE THE VALUE OF THE HOME, ANY 5,268
ADDITIONS, AND ANY FIXTURES, BUT NOT ANY FURNISHINGS IN THE HOME. 5,269
IN DETERMINING THE TRUE VALUE OF A MANUFACTURED OR MOBILE HOME, 5,270
THE AUDITOR SHALL CONSIDER ALL FACTS AND CIRCUMSTANCES RELATING 5,271
TO THE VALUE OF THE HOME, INCLUDING ITS AGE, ITS CAPACITY TO 5,272
FUNCTION AS A RESIDENCE, ANY OBSOLETE CHARACTERISTICS, AND OTHER 5,273
FACTORS THAT MAY TEND TO PROVE ITS TRUE VALUE. 5,274
(2)(a) IF A MANUFACTURED OR MOBILE HOME HAS BEEN THE 5,277
SUBJECT OF AN ARM'S LENGTH SALE BETWEEN A WILLING SELLER AND A 5,278
WILLING BUYER WITHIN A REASONABLE LENGTH OF TIME PRIOR TO THE
DETERMINATION OF TRUE VALUE, THE AUDITOR SHALL CONSIDER THE SALE 5,279
PRICE OF THE HOME TO BE THE TRUE VALUE FOR TAXATION PURPOSES. 5,280
(b) THE SALE PRICE IN AN ARM'S LENGTH TRANSACTION BETWEEN 5,283
A WILLING SELLER AND A WILLING BUYER SHALL NOT BE CONSIDERED THE 5,284
TRUE VALUE OF THE HOME IF EITHER OF THE FOLLOWING OCCURRED AFTER 5,285
THE SALE:
(i) THE HOME HAS LOST VALUE DUE TO A CASUALTY; 5,288
(ii) AN ADDITION OR FIXTURE HAS BEEN ADDED TO THE HOME. 5,291
(3) THE AUDITOR SHALL HAVE EACH HOME VIEWED AND APPRAISED 5,293
AT LEAST ONCE IN EACH SIX-YEAR PERIOD. THE PERSON VIEWING OR 5,294
APPRAISING A HOME MAY ENTER THE HOME TO DETERMINE BY ACTUAL VIEW 5,295
ANY ADDITIONS OR FIXTURES THAT HAVE BEEN ADDED SINCE THE LAST 5,296
APPRAISAL. IN CONDUCTING THE APPRAISALS AND ESTABLISHING THE 5,297
TRUE VALUE, THE AUDITOR SHALL FOLLOW THE PROCEDURES SET FORTH FOR 5,299
APPRAISING REAL PROPERTY IN SECTIONS 5713.01 AND 5713.03 OF THE 5,300
REVISED CODE. 5,301
(4) THE AUDITOR SHALL PLACE THE TRUE VALUE OF EACH HOME ON 5,304
122
THE MANUFACTURED HOME TAX LIST UPON COMPLETION OF AN APPRAISAL. 5,305
(5)(a) IF THE AUDITOR CHANGES THE TRUE VALUE OF A HOME, 5,308
THE AUDITOR SHALL NOTIFY THE OWNER OF THE HOME IN WRITING,
DELIVERED BY MAIL OR IN PERSON. THE NOTICE SHALL BE GIVEN AT 5,309
LEAST THIRTY DAYS PRIOR TO THE ISSUANCE OF ANY TAX BILL THAT 5,310
REFLECTS THE CHANGE. FAILURE TO RECEIVE THE NOTICE DOES NOT 5,312
INVALIDATE ANY PROCEEDING UNDER THIS SECTION.
(b) ANY OWNER OF A HOME WHO DISAGREES WITH A CHANGE TO THE 5,315
TRUE VALUE OF THE HOME MAY FILE A COMPLAINT WITH THE COUNTY BOARD 5,316
OF REVISION ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH OF THE 5,317
ENSUING TAX YEAR. THE BOARD SHALL HEAR AND INVESTIGATE THE 5,318
COMPLAINT AND MAY TAKE ACTION ON IT AS PROVIDED UNDER SECTIONS 5,319
5715.11 TO 5715.19 OF THE REVISED CODE. 5,321
(c) IF THE COUNTY BOARD OF REVISION DETERMINES, PURSUANT 5,323
TO A COMPLAINT AGAINST THE VALUATION OF A MANUFACTURED OR MOBILE 5,324
HOME FILED UNDER THIS SECTION, THAT THE AMOUNT OF TAXES, 5,325
ASSESSMENTS, OR OTHER CHARGES PAID WAS IN EXCESS OF THE AMOUNT 5,326
DUE BASED ON THE VALUATION AS FINALLY DETERMINED, THEN THE 5,327
OVERPAYMENT SHALL BE REFUNDED IN THE MANNER PRESCRIBED IN SECTION 5,329
5715.22 OF THE REVISED CODE. 5,330
(d) PAYMENT OF ALL OR PART OF A TAX UNDER THIS SECTION FOR 5,333
ANY YEAR FOR WHICH A COMPLAINT IS PENDING BEFORE THE COUNTY BOARD 5,334
OF REVISION DOES NOT ABATE THE COMPLAINT OR IN ANY WAY AFFECT THE 5,335
HEARING AND DETERMINATION THEREOF.
Sec. 4503.061. (A) The procedures set forth in this 5,344
division shall be followed in those counties that have adopted a 5,345
permanent manufactured home registration system, as provided in 5,346
division (D) of this section ALL MANUFACTURED AND MOBILE HOMES 5,348
SHALL BE LISTED ON EITHER THE REAL PROPERTY TAX LIST OR THE 5,349
MANUFACTURED HOME TAX LIST OF THE COUNTY IN WHICH THE HOME HAS 5,350
SITUS. EACH OWNER SHALL FOLLOW THE PROCEDURES IN THIS SECTION TO 5,351
IDENTIFY THE HOME TO THE COUNTY AUDITOR OF THE COUNTY CONTAINING 5,352
THE TAXING DISTRICT IN WHICH THE HOME HAS SITUS SO THAT THE 5,353
AUDITOR MAY PLACE THE HOME ON THE APPROPRIATE TAX LIST. 5,354
123
(B) WHEN A MANUFACTURED OR MOBILE HOME FIRST ACQUIRES 5,357
SITUS IN THIS STATE AND IS SUBJECT TO REAL PROPERTY TAXATION 5,358
PURSUANT TO DIVISION (B)(1) OR (2) OF SECTION 4503.06 OF THE 5,360
REVISED CODE, THE OWNER SHALL SURRENDER THE CERTIFICATE OF TITLE 5,361
TO THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT PURSUANT 5,362
TO SECTION 4505.11 OF THE REVISED CODE. AFTER THE CLERK HAS 5,363
INACTIVATED THE CERTIFICATE OF TITLE, THE OWNER SHALL PRESENT TO 5,364
THE AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN WHICH 5,366
THE HOME HAS ITS SITUS, EVIDENCE OF THE INACTIVATION, PROOF THAT 5,367
ANY TAXES DUE DURING THE PRECEDING FIVE YEARS HAVE BEEN PAID, AND 5,368
PROOF THAT A RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF 5,369
REQUIRED UNDER THIS SECTION. UPON RECEIVING THE REQUIRED 5,370
EVIDENCE AND PROOFS, THE AUDITOR SHALL PLACE THE HOME ON THE REAL 5,371
PROPERTY TAX LIST AND PROCEED TO TREAT THE HOME AS OTHER 5,372
PROPERTIES ON THAT LIST.
(C)(1) When a manufactured OR MOBILE home SUBJECT TO A 5,374
MANUFACTURED HOME TAX first acquires a situs in any county in 5,375
this state or is relocated to another county and is subject to 5,377
the tax as provided in section 4503.06 of the Revised Code THAT 5,378
HAS ADOPTED A PERMANENT MANUFACTURED HOME REGISTRATION SYSTEM, 5,379
AS PROVIDED IN DIVISION (F) OF THIS SECTION, the owner, WITHIN 5,381
THIRTY DAYS AFTER THE HOME ACQUIRES SITUS UNDER SECTION 4503.06 5,382
OF THE REVISED CODE, shall register the manufactured home with 5,383
the county auditor of the county containing the taxing district 5,384
in which the manufactured home has its situs on or prior to the 5,385
date the tax is due and payable. For the first registration in 5,386
each county of situs, the owner or vendee in possession shall 5,387
present to the county auditor an Ohio certificate of title, 5,388
certified copy of the certificate of title, or memorandum 5,389
certificate of title as such are required by law, and proof, as 5,390
required by the county auditor, that the manufactured home, if it 5,391
HAS PREVIOUSLY BEEN OCCUPIED AND is being relocated in that 5,392
county, has been previously registered, and THAT any taxes due 5,394
after December 31, 1979, during the preceding five years AND FOR 5,395
124
THE CURRENT YEAR have been paid.
Upon the first registration of a manufactured home, the 5,398
county auditor shall issue an advance payment certificate,
stating the amount of annual tax due, to be presented to the 5,399
county treasurer with the payment of the tax that is due, AND 5,400
THAT A RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED BY 5,401
DIVISION (H) OF THIS SECTION. 5,402
(2) When a manufactured OR MOBILE home is registered for 5,404
the first time in a county and when the total tax due has been 5,405
paid as required by division (G)(F) of section 4503.06 of the 5,406
Revised Code OR DIVISIONS (E) AND (H) OF THIS SECTION, the county 5,408
treasurer shall note by writing or by a stamp on the certificate 5,409
of title, certified copy of certificate of title, or memorandum 5,410
certificate of title that the manufactured home has been 5,411
registered and that the taxes due, IF ANY, have been paid for the 5,412
PRECEDING FIVE YEARS AND FOR THE current half-year period YEAR. 5,413
The treasurer shall then issue a certificate evidencing 5,414
registration and a decal to be displayed on the street side of 5,415
the manufactured home. Such certificate is valid in any county 5,416
in this state during the year for which it is issued. 5,417
(3) For each year thereafter, the county auditor shall 5,419
issue an advance payment certificate to be presented to the 5,420
county treasurer with the payment of the tax that is due. When 5,421
the total tax due has been paid as required by division (G)(F) of 5,422
section 4503.06 of the Revised Code, the county treasurer shall 5,423
issue a certificate evidencing registration that shall be valid 5,424
in any county in this state during the year for which the 5,425
certificate is issued. 5,426
(4) The permanent decal issued under this division is 5,428
valid during the period of ownership, except that when a 5,429
manufactured home is relocated in another county the owner shall 5,430
apply for a new registration as required by this section and 5,431
section 4503.06 of the Revised Code. 5,432
(B) The procedures set forth in this division shall be 5,434
125
followed in those counties that have not adopted a permanent 5,435
registration system. 5,436
(D)(1) All owners of manufactured OR MOBILE homes SUBJECT 5,438
TO THE MANUFACTURED HOME TAX having a situs in this state and 5,440
subject to the tax A COUNTY THAT HAS NOT ADOPTED A PERMANENT
REGISTRATION SYSTEM, as provided in DIVISION (F) OF THIS section 5,442
4503.06 of the Revised Code, shall REGISTER THE HOME WITHIN 5,444
THIRTY DAYS AFTER THE HOME ACQUIRES SITUS UNDER SECTION 4503.06
OF THE REVISED CODE AND THEREAFTER SHALL annually register such 5,446
manufactured THE home with the county auditor of the county 5,447
containing the taxing district in which the manufactured home has 5,448
its situs on or prior to the date the tax is due and payable. 5,449
(2) Upon the annual registration, the county auditor shall 5,451
issue an advance payment certificate, stating the amount of 5,452
annual MANUFACTURED HOME tax due, to be presented to the county 5,453
treasurer with the payment of the tax that is due. When a 5,454
manufactured OR MOBILE home is registered and when the tax for 5,455
the current one-half year has been paid as required by division 5,456
(G)(F) of section 4503.06 of the Revised Code, the county 5,458
treasurer shall issue a certificate evidencing registration and a 5,459
decal. Such certificate and decal are valid in any county in 5,460
this state during the year for which they are issued. The decal 5,461
shall be displayed on the street side of the manufactured home. 5,462
(3) For the first annual registration in each county of 5,464
situs, the county auditor shall require the owner or vendee to 5,465
present an Ohio certificate of title, certified copy of the 5,466
certificate of title, or memorandum certificate of title as such 5,467
are required by law, and proof, as required by the county 5,468
auditor, that the manufactured OR MOBILE home has been previously 5,469
registered and, IF SUCH REGISTRATION WAS REQUIRED, that the taxes 5,471
due after December 31, 1979, IF ANY, have been paid for the 5,472
preceding five years AND FOR THE CURRENT YEAR, AND THAT A 5,473
RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED BY 5,475
DIVISION (H) OF THIS SECTION. When the county treasurer receives 5,476
126
the tax payment, he THE COUNTY TREASURER shall note by writing or 5,477
by a stamp on the certificate of title, certified copy of the 5,479
certificate of title, or memorandum certificate of title that the 5,480
manufactured home has been registered for the current year and 5,481
that the MANUFACTURED HOME taxes due, IF ANY, have been paid for 5,483
the PRECEDING FIVE YEARS AND FOR THE current half-year period 5,484
YEAR.
(4) For subsequent annual registrations, the auditor may 5,486
require the owner or vendee in possession to present an Ohio 5,487
certificate of title, certified copy of the certificate of title, 5,488
or memorandum certificate of title to the county treasurer upon 5,489
payment of the MANUFACTURED HOME tax that is due. 5,490
(C)(E)(1) Upon the application to transfer ownership of a 5,492
manufactured OR MOBILE home FOR WHICH MANUFACTURED HOME TAXES ARE 5,493
PAID PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF THE REVISED 5,494
CODE the clerk of the court of common pleas shall not issue any 5,495
certificate of title which THAT does not contain thereon or have 5,497
attached thereto an BOTH OF THE FOLLOWING: 5,498
(a) AN endorsement of the county treasurer AUDITOR stating 5,501
that the manufactured home has been registered for each year of 5,503
ownership and that all MANUFACTURED HOME taxes due after December 5,504
31, 1979, imposed pursuant to section 4503.06 of the Revised
Code, have been paid; 5,505
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE 5,507
MANUFACTURED HOME TRANSFER TAX IMPOSED PURSUANT TO SECTION 322.06 5,509
OF THE REVISED CODE HAS BEEN PAID. If the clerk establishes that 5,510
(2) IF all the taxes have not been paid, he THE CLERK 5,513
shall notify the vendee to contact the county treasurer of the 5,514
county containing the taxing district in which the manufactured 5,515
home has its situs at the time of the proposed transfer. The 5,516
county treasurer shall then collect all the taxes that are due 5,517
after December 31, 1979, for the year of the transfer and all 5,518
previous years not exceeding a total of five years. He THE 5,519
COUNTY TREASURER shall distribute that part of the collection 5,520
127
owed to the county treasurer of other counties in the event IF 5,521
the manufactured home had its situs in another county during a 5,522
particular year when the unpaid tax became due and payable. The 5,523
burden to prove the situs of the manufactured home in the years 5,524
that the taxes were not paid is on the transferor of the 5,525
manufactured home. 5,526
(3) Once the transfer is complete and the certificate of 5,528
title has been issued, the transferee shall register the 5,529
manufactured OR MOBILE home with the county auditor of the county 5,530
containing the taxing district in which the manufactured home has 5,531
its situs at the time of the transfer. The transferee need not 5,532
pay the annual tax for the year of acquisition when IF the 5,533
original owner has already paid the annual tax for that year. If 5,534
the transferee is not required to pay the annual tax during the 5,535
year of acquisition, then the registration made during the year 5,536
of acquisition shall not be considered a first registration for 5,537
purposes of this section.
(D)(F) The county auditor may adopt a permanent 5,539
registration system and issue a permanent decal with the first 5,540
registration as prescribed by the tax commissioner. 5,541
(E)(G) When any manufactured OR MOBILE home required to be 5,543
registered by this section is not registered, the owner of such 5,544
manufactured home shall be fined not less than twenty-five nor 5,546
more than fifty dollars THE COUNTY AUDITOR SHALL IMPOSE A PENALTY 5,547
OF ONE HUNDRED DOLLARS UPON THE OWNER AND DEPOSIT THE AMOUNT TO 5,548
THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO BE USED 5,549
TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION 5,550
4503.06 OF THE REVISED CODE. IF UNPAID, THE PENALTY SHALL 5,551
CONSTITUTE A LIEN ON THE HOME AND SHALL BE ADDED BY THE COUNTY 5,552
AUDITOR TO THE MANUFACTURED HOME TAX LIST FOR COLLECTION. 5,553
(H)(1) BEFORE MOVING A MANUFACTURED OR MOBILE HOME ON 5,556
PUBLIC ROADS FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS 5,557
STATE, THE OWNER OF THE HOME SHALL OBTAIN A RELOCATION NOTICE, AS 5,558
PROVIDED BY THIS SECTION, FROM THE AUDITOR OF THE COUNTY IN WHICH 5,560
128
THE HOME IS LOCATED IF THE HOME IS CURRENTLY SUBJECT TO TAXATION 5,561
PURSUANT TO SECTION 4503.06 OF THE REVISED CODE. THE AUDITOR 5,562
SHALL CHARGE FIVE DOLLARS FOR THE NOTICE, AND DEPOSIT THE AMOUNT 5,563
TO THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO BE 5,564
USED TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION
4503.06 OF THE REVISED CODE. THE AUDITOR SHALL NOT ISSUE A 5,565
RELOCATION NOTICE UNLESS ANY TAXES OWED ON THE HOME UNDER SECTION 5,567
4503.06 OF THE REVISED CODE HAVE BEEN PAID. 5,568
(2) IF A MANUFACTURED OR MOBILE HOME IS NOT YET SUBJECT TO 5,570
TAXATION UNDER SECTION 4503.06 OF THE REVISED CODE, THE OWNER OF 5,572
THE HOME SHALL OBTAIN A RELOCATION NOTICE FROM THE DEALER OR 5,573
MANUFACTURER OF THE HOME. THE DEALER OR MANUFACTURER OF THE HOME 5,574
SHALL PROVIDE THE AUDITOR OF THE COUNTY IN WHICH THE HOME IS TO 5,575
BE LOCATED WRITTEN NOTICE OF THE NAME OF THE PURCHASER OF THE
HOME, THE REGISTRATION NUMBER OF THE HOME, AND THE ADDRESS OR 5,577
LOCATION TO WHICH THE HOME IS TO BE MOVED. THE COUNTY AUDITOR 5,578
SHALL PROVIDE TO EACH MANUFACTURED AND MOBILE HOME DEALER AND 5,579
MANUFACTURER, WITHOUT CHARGE, A SUPPLY OF RELOCATION NOTICES TO 5,580
BE DISTRIBUTED TO PURCHASERS PURSUANT TO THIS SECTION. 5,581
(3) THE NOTICE SHALL BE IN THE FORM OF A ONE-FOOT SQUARE 5,584
YELLOW SIGN WITH THE WORDS "MANUFACTURED HOME RELOCATION NOTICE"
PRINTED PROMINENTLY ON IT. THE NAME OF THE OWNER OF THE HOME, 5,586
THE HOME'S REGISTRATION NUMBER, AND THE COUNTY IN WHICH THE 5,587
NOTICE IS ISSUED SHALL ALSO BE ENTERED ON THE NOTICE.
(4) THE RELOCATION NOTICE MUST BE ATTACHED TO THE REAR OF 5,589
THE HOME WHEN THE HOME IS BEING MOVED ON A PUBLIC ROAD. EXCEPT 5,590
AS PROVIDED IN DIVISION (H)(5) OF THIS SECTION, NO PERSON SHALL 5,592
DRIVE A MOTOR VEHICLE MOVING A MANUFACTURED OR MOBILE HOME ON A 5,593
PUBLIC ROAD FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS STATE 5,594
UNLESS A RELOCATION NOTICE IS ATTACHED TO THE REAR OF THE HOME. 5,595
(5) IF THE COUNTY AUDITOR DETERMINES THAT A MANUFACTURED 5,598
OR MOBILE HOME HAS BEEN MOVED WITHOUT A NOTICE AS REQUIRED UNDER 5,599
THIS DIVISION, THE AUDITOR SHALL IMPOSE A PENALTY OF ONE HUNDRED 5,600
DOLLARS UPON THE OWNER OF THE HOME AND UPON THE PERSON WHO MOVED 5,601
129
THE HOME AND DEPOSIT THE AMOUNT TO THE CREDIT OF THE COUNTY REAL 5,603
ESTATE ASSESSMENT FUND TO PAY THE COSTS OF ADMINISTERING THIS
SECTION AND SECTION 4503.06 OF THE REVISED CODE. IF THE PENALTY 5,605
ON THE OWNER IS UNPAID, THE PENALTY SHALL CONSTITUTE A LIEN ON
THE HOME AND THE AUDITOR SHALL ADD THE PENALTY TO THE 5,607
MANUFACTURED HOME TAX LIST FOR COLLECTION. 5,608
Sec. 4503.062. Every operator of a manufactured home court 5,617
or park OR PROPERTY ON WHICH ONE OR MORE MANUFACTURED OR MOBILE 5,618
HOMES ARE LOCATED, or every owner of property used for such 5,619
purposes when there is no operator, EVERY OWNER OF PROPERTY ON 5,620
WHICH ONE OR MORE MANUFACTURED OR MOBILE HOMES ARE LOCATED, shall 5,621
keep a register of all manufactured AND MOBILE homes which THAT 5,623
make use of the court, park, or property. The register shall set 5,624
forth CONTAIN:
(A) The name of the owner and all inhabitants of each 5,626
manufactured home; 5,627
(B) The ages of all inhabitants; 5,629
(C) The permanent and temporary post office addresses of 5,631
all inhabitants; 5,632
(D) The license numbers NUMBER of all units EACH UNIT; 5,634
(E) The state issuing such licenses EACH LICENSE; 5,636
(F) The date of arrival and of departure of each 5,638
manufactured home. The register shall be open to inspection by 5,639
the county auditor, his THE AUDITOR'S agents, and all law 5,640
enforcement agencies at all times. 5,642
When any ANY person, required by this section to keep a 5,644
register of all manufactured homes, WHO fails to comply with the 5,645
provisions concerning such register, he THIS SECTION shall be 5,646
fined not less than twenty-five nor more than one hundred 5,648
dollars.
Sec. 4503.063. The county auditor and county treasurer may 5,657
appoint any suitable residents of the county as their deputies to 5,658
perform any of the duties required of them by sections 4503.06, 5,659
4503.061, and 4503.062 of the Revised Code. 5,660
130
The tax commissioner shall prescribe forms which shall 5,662
contain all relevant information necessary in the collection and 5,663
payment of the tax and the registration of manufactured AND 5,664
MOBILE homes, as provided in sections 4503.06 and 4503.061 of the 5,665
Revised Code, and shall provide such other assistance as 5,666
necessary to enable the county auditor to administer this tax. 5,667
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of 5,676
the Revised Code: 5,677
(A) "Sixty-five years of age or older" means a person who 5,679
will be age sixty-five or older in the calendar year following 5,680
the year of application for reduction in the assessable value of 5,681
his THE PERSON'S manufactured OR MOBILE home. 5,682
(B) "Total income" means the adjusted gross income of the 5,684
owner and his THE OWNER'S spouse for the year preceding the year 5,685
in which application for a reduction in taxes is made, as 5,687
determined under the "Internal Revenue Code of 1986," 100 Stat. 5,688
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 5,689
(1) Subtract the amount of disability benefits included in 5,691
adjusted gross income but not to exceed five thousand two hundred 5,692
dollars, except subtract the entire amount of disability benefits 5,693
included in adjusted gross income that are paid by the veteran's 5,694
administration or a branch of the armed forces of the United 5,695
States on account of an injury or disability; 5,696
(2) Add old age and survivors benefits received pursuant 5,698
to the "Social Security Act" that are not included in adjusted 5,699
gross income; 5,700
(3) Add retirement, pension, annuity, or other retirement 5,702
payments or benefits not included in adjusted gross income; 5,703
(4) Add tier I and II railroad retirement benefits 5,705
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 5,706
45 U.S.C. 228; 5,707
(5) Add interest on federal, state, and local government 5,709
obligations. 5,710
(C) "Old age and survivors benefits received pursuant to 5,712
131
the 'Social Security Act'" or "tier I railroad retirement 5,713
benefits received pursuant to the 'Railroad Retirement Act'" 5,714
means: 5,715
(1) The old age benefits payable under the social security 5,717
or railroad retirement laws in effect on the last day of the 5,718
calendar year preceding the year in which the applicant's 5,719
application for reduction is first successfully made, or, if no 5,720
such benefits are payable that year, old age benefits payable the 5,721
first succeeding year in which old age benefits under the social 5,722
security or railroad retirement laws are payable, except in those 5,723
cases where a change in social security or railroad retirement 5,724
benefits results in a reduction in income. 5,725
(2) The lesser of: 5,727
(a) Survivors benefits payable under the social security 5,729
or railroad retirement laws in effect on the last day of the 5,730
calendar year preceding the year in which the applicant's 5,731
application for reduction is first successfully made, or, if no 5,732
such benefits are payable that year, survivors benefits payable 5,733
the first succeeding year in which survivors benefits are 5,734
payable; or 5,735
(b) Old age benefits of the deceased spouse, as determined 5,737
under division (C)(1) of this section, upon which the surviving 5,738
spouse's survivors benefits are based under the social security 5,739
or railroad retirement laws, except in those cases where a change 5,740
in benefits would cause a reduction in income. 5,741
Survivors benefits are those described in division 5,743
(C)(2)(b) of this section only if the deceased spouse received 5,744
old age benefits in the year in which the deceased died. If the 5,745
deceased spouse did not receive old age benefits in the year in 5,746
which the deceased died, then survivors benefits are those 5,747
described in division (C)(2)(a) of this section. 5,748
(D) "Permanently and totally disabled" means a person who, 5,750
on the first day of January of the year of application, including 5,751
late application, for reduction in the assessable value of a 5,752
132
manufactured OR MOBILE home, has some impairment in body or mind 5,753
that makes him THE PERSON unfit to work at any substantially 5,754
remunerative employment which he THE PERSON is reasonably able to 5,756
perform and which will, with reasonable probability, continue for 5,758
an indefinite period of at least twelve months without any 5,759
present indication of recovery therefrom or has been certified as 5,760
permanently and totally disabled by a state or federal agency 5,761
having the function of so classifying persons. 5,762
(E) "Homestead exemption" means the reduction in taxes 5,764
allowed under division (A) of section 323.152 of the Revised Code 5,765
for the year in which an application is filed under section 5,766
4503.066 of the Revised Code. 5,767
(F) "Manufactured home" has the meaning given in division 5,769
(O)(C)(4) of section 4501.01 3781.06 of the Revised Code, and 5,771
includes a structure consisting of two manufactured homes that 5,772
were purchased either together or separately and are combined to 5,773
form a single dwelling, BUT DOES NOT INCLUDE A MANUFACTURED HOME 5,774
THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 5,775
SECTION 4503.06 OF THE REVISED CODE. 5,777
(G) "MOBILE HOME" HAS THE MEANING GIVEN IN DIVISION (O) OF 5,781
SECTION 4501.01 OF THE REVISED CODE AND INCLUDES A STRUCTURE 5,783
CONSISTING OF TWO MOBILE HOMES THAT WERE PURCHASED TOGETHER OR 5,784
SEPARATELY AND COMBINED TO FORM A SINGLE DWELLING, BUT DOES NOT 5,785
INCLUDE A MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO 5,786
DIVISION (B) OF SECTION 4503.06 OF THE REVISED CODE. 5,788
(H) "Late application" means an application filed with an 5,790
original application under division (A)(3) of section 4503.066 of 5,791
the Revised Code. 5,792
Sec. 4503.065. This section applies to any of the 5,801
following: 5,802
(A) An individual who is permanently and totally disabled; 5,804
(B) An individual who is sixty-five years of age or older; 5,806
(C) An individual who is the surviving spouse of a 5,808
deceased person who was permanently and totally disabled or 5,809
133
sixty-five years of age or older and who applied and qualified 5,810
for a reduction in assessable value under this section in the 5,811
year in which he died OF DEATH, provided the surviving spouse is 5,813
at least fifty-nine but not sixty-five or more years of age on 5,815
the date the deceased spouse dies. 5,816
The assessable value of MANUFACTURED HOME TAX ON a 5,818
manufactured OR MOBILE home THAT IS PAID PURSUANT TO DIVISION (C) 5,819
OF SECTION 4503.06 OF THE REVISED CODE AND that is owned and 5,822
occupied as a home by an individual whose domicile is in this
state and to whom this section applies, shall be reduced 5,823
according to the schedule below for any tax year for which the 5,824
owner obtains a certificate of reduction from the county auditor 5,825
under section 4503.067 of the Revised Code, provided such THE 5,826
individual did not acquire ownership from a person, other than 5,827
his THE INDIVIDUAL'S spouse, related by consanguinity or affinity 5,829
for the purpose of qualifying for the reduction in assessable 5,830
value. An owner includes a settlor of a revocable inter vivos 5,831
trust holding the title to a manufactured OR MOBILE home occupied 5,832
by the settlor as of right under the trust. THE REDUCTION SHALL 5,833
EQUAL THE AMOUNT OBTAINED BY MULTIPLYING THE TAX RATE FOR THE TAX 5,834
YEAR FOR WHICH THE CERTIFICATE IS ISSUED BY THE REDUCTION IN 5,835
ASSESSABLE VALUE SHOWN IN THE FOLLOWING SCHEDULE. 5,836
Reduce Assessable Value 5,838
Total Income by the Lesser of: 5,839
Column A Column B 5,840
$10,800 or less $5,000 or seventy-five per cent 5,843
More than $10,800 but not 5,844
more than $15,800 $3,000 or sixty per cent 5,845
More than $15,800 but not 5,846
more than $20,800 $1,000 or twenty-five per cent 5,847
More than $20,800 -0- 5,849
If the owner or the spouse of the owner of a manufactured 5,851
OR MOBILE home is eligible for a homestead exemption on the land 5,852
upon which the manufactured home is located, the reduction in 5,853
134
assessable value to which he THE OWNER OR SPOUSE is entitled 5,854
under this section shall not exceed the difference between the 5,856
reduction in taxable value to which he THE OWNER OR SPOUSE is 5,857
entitled under column A of the above schedule and the amount of 5,858
the reduction in taxable value that was used to compute the
homestead exemption. 5,859
No reduction shall be made on the assessable value of the 5,861
manufactured home of any person convicted of violating division 5,862
(C) or (D) of section 4503.066 of the Revised Code for a period 5,863
of three years following the conviction. 5,864
Sec. 4503.066. (A)(1) To obtain a reduction in the 5,873
assessable value of a manufactured OR MOBILE home under section 5,874
4503.065 of the Revised Code, the owner of a manufactured THE 5,875
home shall file an application with the county auditor of the 5,876
county in which his manufactured THE home is located. An 5,877
application for reduction in assessable value based upon a 5,878
physical disability shall be accompanied by a certificate signed 5,879
by a physician, and an application for reduction in assessable 5,880
value based upon a mental disability shall be accompanied by a 5,881
certificate signed by a physician or psychologist licensed to 5,882
practice in this state. The certificate shall attest to the fact 5,883
that the applicant is permanently and totally disabled, shall be 5,884
in a form that the department of taxation requires, and shall 5,885
include the definition of totally and permanently disabled as set 5,886
forth in section 4503.064 of the Revised Code. An application 5,887
for reduction in assessable value based upon a disability 5,888
certified as permanent and total by a state or federal agency 5,889
having the function of so classifying persons shall be 5,890
accompanied by a certificate from that agency. 5,891
(2) Each application shall constitute a continuing 5,893
application for a reduction in assessable value for each year in 5,894
which the manufactured OR MOBILE home is occupied by the 5,895
applicant and in which the amount of the reduction in assessable 5,896
value to which he is entitled does not exceed either the amount 5,897
135
or per cent of the reduction to which he was entitled for the 5,898
year in which the application was first filed. Failure to 5,899
receive a new application or notification under division (B) of 5,900
this section after a certificate of reduction has been issued 5,901
under section 4503.067 of the Revised Code is prima-facie 5,902
evidence that the original applicant is entitled to the reduction 5,903
in assessable value calculated on the basis of the information 5,904
contained in his THE original application. The original 5,905
application and any subsequent application shall be in the form 5,906
of a signed statement and shall be filed not later than the first 5,907
Monday in June. The statement shall be on a form, devised and 5,908
supplied by the tax commissioner, that shall require no more 5,909
information than is necessary to establish the applicant's 5,910
eligibility for the reduction in assessable value and the amount 5,911
of the reduction to which he THE APPLICANT is entitled. The form 5,912
shall contain a statement that signing such application 5,914
constitutes a delegation of authority by the applicant to the 5,915
county auditor to examine any financial records that relate to 5,916
income earned by the applicant as stated on the application for 5,917
the purpose of determining eligibility under, or possible 5,918
violation of, division (C) or (D) of this section. The form also 5,919
shall contain a statement that conviction of willfully falsifying 5,920
information to obtain a reduction in assessable value or failing 5,921
to comply with division (B) of this section shall result in the 5,922
revocation of the right to the reduction for a period of three 5,923
years.
(3) A late application for a reduction in assessable value 5,925
for the year preceding the year for which an original application 5,926
is filed may be filed with an original application. If the 5,927
auditor determines that the information contained in the late 5,928
application is correct, he THE AUDITOR shall determine both the 5,929
amount of the reduction in assessable value to which the 5,931
applicant would have been entitled for the current tax year had 5,932
his THE application been timely filed and approved in the 5,934
136
preceding year, and the amount the taxes levied under section 5,935
4503.06 of the Revised Code for the current year would have been 5,936
reduced as a result of the reduction in assessable value. When 5,937
an applicant is permanently and totally disabled on the first day 5,938
of January of the year in which he THE APPLICANT files a late 5,939
application, the auditor, in making his THE determination of the 5,941
amounts of the reduction in assessable value and taxes under 5,942
division (A)(3) of this section, is not required to determine 5,943
that the applicant was permanently and totally disabled on the 5,944
first day of January of the preceding year.
The amount of the reduction in taxes pursuant to a late 5,946
application shall be treated as an overpayment of taxes by the 5,947
applicant. The auditor shall credit the amount of the 5,948
overpayment against the amount of the taxes or penalties then due 5,949
from the applicant, and, at the next succeeding settlement, the 5,950
amount of the credit shall be deducted from the amount of any 5,951
taxes or penalties distributable to the county or any taxing unit 5,952
in the county that has received the benefit of the taxes or 5,953
penalties previously overpaid, in proportion to the benefits 5,954
previously received. If, after the credit has been made, there 5,955
remains a balance of the overpayment, or if there are no taxes or 5,956
penalties due from the applicant, the auditor shall refund that 5,957
balance to the applicant by a warrant drawn on the county 5,958
treasurer in favor of the applicant. The treasurer shall pay the 5,959
warrant from the general fund of the county. If there is 5,960
insufficient money in the general fund to make the payment, the 5,961
treasurer shall pay the warrant out of any undivided manufactured 5,962
OR MOBILE home taxes subsequently received by him THE TREASURER 5,963
for distribution to the county or taxing district in the county 5,965
that received the benefit of the overpaid taxes, in proportion to 5,966
the benefits previously received, and the amount paid from the 5,967
undivided funds shall be deducted from the money otherwise 5,968
distributable to the county or taxing district in the county at 5,969
the next or any succeeding distribution. At the next or any 5,970
137
succeeding distribution after making the refund, the treasurer 5,971
shall reimburse the general fund for any payment made from that 5,972
fund by deducting the amount of that payment from the money 5,973
distributable to the county or other taxing unit in the county 5,974
that has received the benefit of the taxes, in proportion to the 5,975
benefits previously received. On the second Monday in September 5,976
of each year, the county auditor shall certify the total amount 5,977
of the reductions in taxes made in the current year under 5,978
division (A)(3) of this section to the tax commissioner who shall 5,979
treat that amount as a reduction in taxes for the current tax 5,980
year and shall make reimbursement to the county of that amount in 5,981
the manner prescribed in section 4503.068 of the Revised Code, 5,982
from moneys appropriated for that purpose. 5,983
(B) If in any year after an application has been filed 5,985
under division (A) of this section the owner no longer qualifies 5,986
for the reduction in assessable value for which he THE OWNER was 5,987
issued a certificate or qualifies for a reduction that is less 5,989
than either the per cent or amount of the reduction to which he 5,990
THE OWNER was entitled in the year the application was filed, the 5,992
owner shall notify the county auditor that he THE OWNER is not 5,993
qualified for a reduction in the assessable value of his 5,995
manufactured THE home or file a new application under division 5,996
(A) of this section.
During January of each year, the county auditor shall 5,998
furnish each person issued a certificate of reduction in value, 5,999
by ordinary mail, a form on which to report any changes in total 6,000
income that would have the effect of increasing or decreasing the 6,001
reduction to which he THE PERSON is entitled, changes in 6,002
ownership of the manufactured home, including changes in or 6,004
revocation of a revocable inter vivos trust, changes in 6,005
disability, and other changes in the information earlier 6,006
furnished the auditor relative to his THE application. The form 6,007
shall be completed and returned to the auditor not later than the 6,009
first Monday in June if the changes would affect the level of 6,010
138
reduction in assessable value.
(C) No person shall knowingly make a false statement for 6,012
the purpose of obtaining a reduction in assessable value under 6,013
section 4503.065 of the Revised Code. 6,014
(D) No person shall knowingly fail to notify the county 6,016
auditor of any change required by division (B) of this section 6,017
that has the effect of maintaining or securing a reduction in 6,018
assessable value of his manufactured THE home in excess of the 6,019
reduction allowed under section 4503.065 of the Revised Code. 6,020
(E) No person shall knowingly make a false statement or 6,022
certification attesting to any person's physical or mental 6,023
condition for purposes of qualifying such person for tax relief 6,024
pursuant to sections 4503.064 to 4503.069 of the Revised Code. 6,025
Sec. 4503.067. (A) At the same time the advance payment 6,034
certificate for the first half of the tax year is issued, the 6,035
county auditor shall issue a certificate of reduction in 6,036
assessable value of a manufactured OR MOBILE home in triplicate 6,037
for each person who has complied with section 4503.066 of the 6,038
Revised Code and been found by the auditor to be entitled to a 6,039
reduction of assessable value for the succeeding tax year. The 6,040
certificate shall set forth the assessable value of the 6,041
manufactured home calculated under section 4503.06 of the Revised 6,042
Code and the amount of the reduction in assessable value of the 6,043
manufactured home calculated under section 4503.065 of the 6,044
Revised Code. Upon issuance of the certificate, the auditor 6,045
shall reduce the assessable value of the manufactured home for 6,046
the succeeding tax year by the required amount and forward one 6,047
copy of the certificate to the county treasurer. The auditor 6,048
shall retain the original and forward the remaining copy to the 6,049
recipient with the advance payment certificate submitted pursuant 6,050
to section 4503.061 of the Revised Code. 6,051
(B) If the application or a continuing application is not 6,053
approved, the auditor shall notify the applicant of the reasons 6,054
for denial no later than the first Monday in October. If a 6,055
139
person believes that his THE PERSON'S application for reduction 6,056
in assessable value of a manufactured home has been improperly 6,060
denied or is for less than that to which he THE PERSON is 6,061
entitled, he THE PERSON may file an appeal with the county board 6,063
of revision no later than the thirty-first day of January of the 6,064
following calendar year. The appeal shall be treated in the same 6,065
manner as a complaint relating to the valuation or assessment of 6,066
real property under Chapter 5715. of the Revised Code. 6,067
Sec. 4503.19. Upon the filing of an application for 6,076
registration and the payment of the tax therefor, the registrar 6,077
of motor vehicles or a deputy registrar shall determine whether 6,078
the owner has previously been issued license plates for the motor 6,079
vehicle described in the application. If no license plates have 6,080
previously been issued to the owner for that motor vehicle, the 6,081
registrar or deputy registrar shall assign to the motor vehicle a 6,082
distinctive number and issue and deliver to the owner in such 6,083
manner as the registrar may select a certificate of registration, 6,084
in such form as the registrar shall prescribe, and, except as 6,086
otherwise provided in this section, two license plates, 6,087
duplicates of each other, and a validation sticker, or a 6,088
validation sticker alone, to be attached to the number plates as 6,089
provided in section 4503.191 of the Revised Code. The registrar 6,091
or deputy registrar also shall charge the owner any fees required 6,092
under division (C) of section 4503.10 of the Revised Code. 6,093
Trailers, manufactured homes, MOBILE HOMES, semitrailers, the 6,094
manufacturer thereof, the dealer, or in transit companies 6,095
therein, shall be issued one license plate only and one 6,096
validation sticker, or a validation sticker alone, which license 6,097
plate and validation sticker shall be displayed only on the rear 6,098
of such vehicles. A commercial tractor that does not receive an 6,099
apportioned license plate under the international registration 6,100
plan shall be issued two license plates and one validation 6,101
sticker, which validation sticker shall be displayed on the front 6,102
of the commercial tractor. An apportioned vehicle receiving an 6,103
140
apportioned license plate under the international registration 6,105
plan shall be issued one license plate only and one validation 6,106
sticker, or a validation sticker alone; the license plate shall 6,107
be displayed only on the front of a semitractor and on the rear 6,108
of all other vehicles. School buses shall not be issued license 6,109
plates, but shall bear identifying numbers in the manner 6,110
prescribed by section 4511.764 of the Revised Code. The 6,111
certificate of registration and license plates and validation 6,112
stickers, or validation stickers alone, shall be issued and 6,113
delivered to the owner in person or by mail. Chauffeured 6,114
limousines shall be issued license plates, a validation sticker, 6,115
and a livery sticker as provided in section 4503.24 of the 6,116
Revised Code. In the event of the loss, mutilation, or 6,117
destruction of any certificate of registration, or of any license 6,118
plates or validation stickers, or in the event the owner chooses 6,119
to replace license plates previously issued for a motor vehicle,
or the registration certificate and license plates have been 6,120
impounded as provided by division (F)(1) of section 4507.02 and 6,121
division (A)(2) of section 4507.16 of the Revised Code, the owner 6,122
of a motor vehicle, or manufacturer or dealer, may obtain from 6,123
the registrar, or from a deputy registrar if authorized by the 6,124
registrar, a duplicate thereof or new license plates bearing a 6,125
different number, if the registrar considers it advisable, upon 6,127
filing an application prescribed by the registrar, and upon 6,128
paying a fee of one dollar for such certificate of registration, 6,129
a fee of five dollars for each set of two license plates, or 6,130
three dollars for each single license plate or validation 6,131
sticker. In addition, each applicant for a replacement
certificate of registration, license plate, or validation sticker 6,133
shall pay the fees provided in divisions (C) and (D) of section 6,134
4503.10 of the Revised Code.
Additionally, the registrar and each deputy registrar who 6,136
either issues license plates and a validation sticker for use on 6,137
any vehicle other than a commercial tractor, semitrailer, or 6,139
141
apportioned vehicle, or who issues a validation sticker alone for 6,140
use on such a vehicle and the owner has changed the owner's 6,141
county of residence since the owner last was issued county 6,142
identification stickers, also shall issue and deliver to the 6,143
owner either one or two county identification stickers, as 6,144
appropriate, which shall be attached to the license plates in a 6,146
manner prescribed by the director of public safety. The county 6,147
identification stickers shall prominently identify by name or 6,148
number the county in which the owner of the vehicle resides at 6,149
the time of registration. 6,150
Sec. 4503.21. No person who is the owner or operator of a 6,159
motor vehicle shall fail to display in plain view on the front 6,160
and rear of the motor vehicle the distinctive number and 6,161
registration mark, including any county identification sticker 6,162
and any validation sticker issued under sections 4503.19 and 6,163
4503.191 of the Revised Code, furnished by the director of public 6,164
safety, except that a manufacturer of motor vehicles or dealer 6,165
therein, the holder of an in transit permit, and the owner or 6,166
operator of a motorcycle, motorized bicycle, manufactured home, 6,167
MOBILE HOME, trailer, or semitrailer shall display on the rear 6,168
only. A motor vehicle that is issued two license plates shall 6,169
display the validation sticker only on the rear license plate, 6,170
except that a commercial tractor that does not receive an 6,171
apportioned license plate under the international registration 6,172
plan shall display the validation sticker on the front of the 6,173
commercial tractor. An apportioned vehicle receiving an 6,175
apportioned license plate under the international registration 6,176
plan shall display the license plate only on the front of a 6,177
commercial tractor and on the rear of all other vehicles. All 6,179
license plates shall be securely fastened so as not to swing, and 6,180
shall not be covered by any material that obstructs their 6,181
visibility.
No person to whom a temporary license placard or windshield 6,183
sticker has been issued for the use of a motor vehicle under 6,184
142
section 4503.182 of the Revised Code, and no operator of that 6,186
motor vehicle, shall fail to display the temporary license 6,187
placard in plain view from the rear of the vehicle either in the 6,188
rear window or on an external rear surface of the motor vehicle, 6,189
or fail to display the windshield sticker in plain view on the 6,191
rear window of the motor vehicle. No temporary license placard 6,192
or windshield sticker shall be covered by any material that 6,193
obstructs its visibility.
Sec. 4503.99. (A) Whoever violates section 4503.05, 6,202
4503.11, or 4503.12, division (A) of section 4503.182, section 6,203
4503.28, 4503.44, 4503.46, or 4503.47, or division (C), (D), or 6,204
(E) of section 4503.066 of the Revised Code is guilty of a 6,205
misdemeanor of the fourth degree.
(B) Whoever violates DIVISION (H)(4) OF section 4503.061, 6,207
OR SECTION 4503.19, 4503.21, or 4503.34 of the Revised Code is 6,209
guilty of a minor misdemeanor.
(C) Whoever violates division (B) of section 4503.182 of 6,211
the Revised Code is guilty of a misdemeanor of the first degree. 6,212
(D) Whoever violates division (A) of section 4503.236 of 6,214
the Revised Code is guilty of a misdemeanor of the second degree. 6,215
(E) Whoever violates section 4503.30, division (B) of 6,217
section 4503.301, or section 4503.32 of the Revised Code is 6,219
guilty of a misdemeanor of the third degree. 6,220
(F)(1) Whoever violates division (B) of section 4503.033 6,222
of the Revised Code shall be fined one thousand dollars. 6,224
(2) Whoever violates division (C) of section 4503.033 of 6,226
the Revised Code shall be fined ten thousand dollars. 6,227
Sec. 4505.01. (A) As used in this chapter: 6,236
(1) "Lien" includes, unless the context requires a 6,238
different meaning, a security interest in a motor vehicle. 6,239
(2) "Motor vehicle" includes manufactured homes and, 6,241
MOBILE HOMES, recreational vehicles, and trailers and 6,244
semitrailers whose weight exceeds four thousand pounds.
(B) The various certificates, applications, and 6,246
143
assignments necessary to provide certificates of title for 6,247
manufactured homes or, MOBILE HOMES, recreational vehicles, and 6,249
trailers and semitrailers whose weight exceeds four thousand
pounds, shall be made upon forms prescribed by the registrar of 6,250
motor vehicles.
Sec. 4505.06. (A) Application for a certificate of title 6,259
shall be made upon a form prescribed by the registrar of motor 6,260
vehicles, and shall be sworn to before a notary public or other 6,261
officer empowered to administer oaths. The application shall be 6,262
filed with the clerk of the court of common pleas of the county 6,263
in which the applicant resides if the applicant is a resident of 6,264
this state or, if not a resident, in the county in which the 6,265
transaction is consummated. The application shall be accompanied 6,266
by the fee prescribed in section 4505.09 of the Revised Code; and 6,267
if a certificate of title previously has been issued for the 6,268
motor vehicle in this state, it shall be accompanied by that 6,269
certificate of title duly assigned, unless otherwise provided in 6,270
this chapter. If a certificate of title previously has not been 6,271
issued for the motor vehicle in this state, the application, 6,272
unless otherwise provided in this chapter, shall be accompanied 6,273
by a manufacturer's or importer's certificate or by a certificate 6,274
of title, bill of sale, or other evidence of ownership required 6,276
by the law of another state from which the motor vehicle was 6,277
brought into this state. If the application refers to a motor 6,278
vehicle last previously registered in another state, the 6,279
application also shall be accompanied by the physical inspection 6,280
certificate required by section 4505.061 of the Revised Code. If 6,281
the application is made by two persons regarding a motor vehicle 6,282
in which they wish to establish joint ownership with right of 6,283
survivorship they may do so as provided in section 2106.17 of the 6,284
Revised Code. The clerk shall retain the evidence of title 6,285
presented by the applicant and on which the certificate of title 6,286
is issued. The clerk shall use reasonable diligence in 6,287
ascertaining whether or not the facts in the application are true 6,288
144
by checking the application and documents accompanying it with 6,289
the records of motor vehicles in the clerk's office; if satisfied 6,290
that the applicant is the owner of the motor vehicle and that the 6,291
application is in the proper form, the clerk, within five 6,292
business days after the application is filed, shall issue a
certificate of title over the clerk's signature and sealed with 6,294
the clerk's seal. For purposes of the transfer of a certificate
of title, if the clerk is satisfied that the secured party has 6,295
duly discharged a lien notation, but has not canceled the lien 6,296
notation with the clerk of the county of origin, the clerk may 6,297
cancel the lien notation on the automated title processing system 6,298
and notify the clerk of the county of origin. 6,299
In the case of the sale of a motor vehicle by a dealer or a 6,301
manufactured home broker to a general buyer or user, the 6,302
certificate of title shall be obtained in the name of the buyer 6,303
by the dealer or the manufactured home broker upon application 6,304
signed by the buyer, and shall be issued within five business 6,305
days after the application for title is filed with the clerk. 6,306
In all other cases, except as provided in division (D)(2) 6,308
of section 4505.11 of the Revised Code, such certificates shall 6,309
be obtained by the buyer. In all cases of transfer of a motor 6,311
vehicle, the application for certificate of title shall be filed 6,312
within thirty days after the assignment or delivery of the motor 6,313
vehicle. If an application for a certificate of title is not 6,314
filed within that period, the clerk shall collect a fee of five 6,315
dollars for the issuance of the certificate, except that no such 6,316
fee shall be required from a motor vehicle salvage dealer, as 6,317
defined in division (A) of section 4738.01 of the Revised Code, 6,318
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 6,319
established by this chapter, and shall be retained by the clerk. 6,320
The registrar shall provide, on the certificate of title form 6,321
prescribed by section 4505.07 of the Revised Code, language 6,322
necessary to give evidence of the date on which the assignment or 6,323
145
delivery of the motor vehicle was made. 6,324
(B) The clerk, except as provided in this section, shall 6,326
refuse to accept for filing any application for a certificate of 6,327
title and shall refuse to issue a certificate of title unless the 6,328
dealer or manufactured home broker or the applicant, in cases in 6,329
which the certificate shall be obtained by the buyer, submits 6,330
with the application payment of the tax levied by or pursuant to 6,331
Chapters 5739. and 5741. of the Revised Code. Upon payment of 6,332
the tax in accordance with division (E) of this section, the 6,333
clerk shall issue a receipt prescribed by the registrar and 6,334
agreed upon by the tax commissioner showing payment of the tax or 6,335
a receipt issued by the commissioner showing the payment of the 6,336
tax. When submitting payment of the tax to the clerk, a dealer 6,337
shall retain any discount to which the dealer is entitled under 6,338
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 6,340
the clerk may retain a poundage fee of one and one one-hundredth 6,341
per cent, which shall be paid into the certificate of title 6,342
administration fund created by section 325.33 of the Revised 6,344
Code.
In the case of casual sales of motor vehicles, as defined 6,346
in section 4517.01 of the Revised Code, the price for the purpose 6,348
of determining the tax shall be the purchase price on the 6,349
assigned certificate of title executed by the seller and filed 6,350
with the clerk by the buyer on a form to be prescribed by the 6,351
registrar, which shall be prima-facie evidence of the amount for 6,352
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 6,354
title that the odometer reflects mileage in excess of the 6,355
designed mechanical limit of the odometer, the clerk shall enter 6,356
the phrase "exceeds mechanical limits" following the mileage 6,357
designation. If the transferor indicates on the certificate of 6,358
title that the odometer reading is not the actual mileage, the 6,359
clerk shall enter the phrase "nonactual: warning - odometer 6,361
146
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 6,363
the transferor, but is not liable for any errors or omissions of 6,364
the clerk or those of the clerk's deputies in the performance of 6,365
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 6,367
transferor shall swear to the true selling price and, except as 6,368
provided in this division, the true odometer reading of the motor 6,369
vehicle. The registrar may prescribe an affidavit in which the 6,370
seller and buyer provide information pertaining to the odometer 6,371
reading of the motor vehicle in addition to that required by this 6,372
section, as such information may be required by the United States 6,373
secretary of transportation by rule prescribed under authority of 6,374
subchapter IV of the "Motor Vehicle Information and Cost Savings 6,375
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 6,376
(2) Division (C)(1) of this section does not require the 6,379
giving of information concerning the odometer and odometer 6,380
reading of a motor vehicle when ownership of a motor vehicle is 6,381
being transferred as a result of a bequest, under the laws of 6,382
intestate succession, to a surviving spouse pursuant to section 6,383
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 6,384
connection with the creation of a security interest. 6,385
(D) When the transfer to the applicant was made in some 6,387
other state or in interstate commerce, the clerk, except as 6,388
provided in this section, shall refuse to issue any certificate 6,389
of title unless the tax imposed by or pursuant to Chapter 5741. 6,391
of the Revised Code has been paid as evidenced by a receipt 6,392
issued by the tax commissioner, or unless the applicant submits 6,393
with the application payment of the tax. Upon payment of the tax 6,394
in accordance with division (E) of this section, the clerk shall 6,395
issue a receipt prescribed by the registrar and agreed upon by 6,397
the tax commissioner, showing payment of the tax. For receiving 6,398
and disbursing such taxes paid to the clerk, the clerk may retain 6,399
a poundage fee of one per cent. When the vendor is not regularly 6,400
147
engaged in the business of selling motor vehicles, the vendor 6,402
shall not be required to purchase a vendor's license or make 6,403
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 6,405
or by certified check, draft, or money order payable to the clerk 6,406
and submitted with an application for a certificate of title 6,408
under division (B) or (D) of this section. The clerk also may 6,409
accept payment of the tax by corporate, business, or personal 6,410
check, credit card, electronic transfer or wire transfer, debit 6,411
card, or any other accepted form of payment made payable to the 6,412
clerk. The clerk may require bonds, guarantees, or letters of 6,413
credit to ensure the collection of corporate, business, or 6,414
personal checks. Any service fee charged by a third party to a 6,415
clerk for the use of any form of payment may be paid by the clerk 6,416
from the certificate of title administration fund created in 6,417
section 325.33 of the Revised Code, or may be assessed by the 6,418
clerk upon the applicant as an additional fee. Upon collection, 6,419
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 6,420
The clerk shall make a good faith effort to collect any 6,422
payment of taxes due but not made because the payment was 6,423
returned or dishonored, but the clerk is not personally liable 6,424
for the payment of uncollected taxes or uncollected fees. The 6,425
clerk shall notify the tax commissioner of any such payment of 6,426
taxes that is due but not made and shall furnish such information 6,427
to the commissioner as the commissioner requires. The clerk 6,428
shall deduct the amount of taxes due but not paid from the 6,429
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 6,430
may collect taxes due by assessment in the manner provided in 6,431
section 5739.13 of the Revised Code.
Any person who presents payment that is returned or 6,433
dishonored for any reason is liable to the clerk for payment of a 6,434
penalty over and above the amount of the taxes due. The clerk 6,435
148
shall determine the amount of the penalty, which shall be no 6,436
greater than that amount necessary to compensate the clerk for 6,437
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 6,438
remedies and procedures provided in this section are in addition 6,439
to any other available civil or criminal remedies. Subsequently 6,440
collected penalties, poundage, and title fees, less any title fee 6,442
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 6,443
administration fund. Subsequently collected taxes, less 6,444
poundage, shall be sent by the clerk to the treasurer of state at 6,445
the next scheduled periodic remittance of tax payments, with such 6,446
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 6,447
(F) In the following cases, the clerk shall accept for 6,449
filing such application and shall issue a certificate of title 6,450
without requiring payment or evidence of payment of the tax: 6,451
(1) When the purchaser is this state or any of its 6,453
political subdivisions, a church, or an organization whose 6,454
purchases are exempted by section 5739.02 of the Revised Code; 6,455
(2) When the transaction in this state is not a retail 6,457
sale as defined by section 5739.01 of the Revised Code; 6,458
(3) When the purchase is outside this state or in 6,460
interstate commerce and the purpose of the purchaser is not to 6,461
use, store, or consume within the meaning of section 5741.01 of 6,462
the Revised Code; 6,463
(4) When the purchaser is the federal government; 6,465
(5) When the motor vehicle was purchased outside this 6,467
state for use outside this state; 6,468
(6) When the motor vehicle is purchased by a nonresident 6,470
of this state for immediate removal from this state, and will be 6,471
permanently titled and registered in another state, as provided 6,472
by division (B)(23) of section 5739.02 of the Revised Code, and 6,473
upon presentation of a copy of the affidavit provided by that 6,474
149
section, and a copy of the exemption certificate provided by 6,475
section 5739.03 of the Revised Code. 6,476
The clerk shall forward all payments of taxes, less 6,478
poundage fee, to the treasurer of state in a manner to be 6,479
prescribed by the tax commissioner and shall furnish such 6,480
information to the commissioner as the commissioner requires. 6,481
(G) An application, as prescribed by the registrar and 6,484
agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The 6,485
application shall contain the following notice in bold lettering: 6,486
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 6,487
are required by law to state the true selling price. A false 6,488
statement is in violation of section 2921.13 of the Revised Code 6,490
and is punishable by six months imprisonment or a fine of up to 6,491
one thousand dollars, or both. All transfers are audited by the 6,492
department of taxation. The seller and buyer must provide any 6,493
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 6,494
(H) THE CLERK SHALL ACCEPT FOR FILING, PURSUANT TO CHAPTER 6,497
5739. OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 6,499
TITLE FOR A MANUFACTURED HOME OR MOBILE HOME WITHOUT REQUIRING 6,500
PAYMENT OF ANY TAX PURSUANT TO SECTION 5739.02, 5741.021, 6,501
5741.022, OR 5741.023 OF THE REVISED CODE, OR A RECEIPT ISSUED BY 6,502
THE COMMISSIONER SHOWING PAYMENT OF THE TAX. THE COMMISSIONER 6,503
SHALL ADMINISTER ANY TAX ON A MANUFACTURED OR MOBILE HOME 6,504
PURSUANT TO CHAPTERS 5739. AND 5741. OF THE REVISED CODE. 6,506
Sec. 4505.08. (A) The clerk of the court of common pleas 6,515
shall issue certificates of title in duplicate. One copy shall 6,516
be retained and filed by the clerk in the clerk's office. The 6,518
clerk shall sign and affix the clerk's seal to the original 6,519
certificate of title and, if there are no liens on the motor 6,521
vehicle, shall deliver the certificate to the applicant or the 6,522
selling dealer. If there are one or more liens on the motor 6,524
vehicle, the certificate of title shall be delivered to the 6,525
150
holder of the first lien or the selling dealer, who shall deliver
the certificate of title to the holder of the first lien. 6,526
The registrar of motor vehicles shall prescribe a uniform 6,528
method of numbering certificates of title, and such numbering 6,529
shall be in such manner that the county of issuance is indicated. 6,530
The clerk shall assign numbers to certificates of title in the 6,531
manner prescribed by the registrar. The clerk shall file all 6,532
certificates of title according to regulations to be prescribed 6,533
by the registrar, and the clerk shall maintain in the clerk's 6,534
office indexes for the certificates of title. 6,536
The clerk need not retain on file any current certificates 6,539
of title, current duplicate certificates of title, current 6,540
memorandum certificates of title, or current salvage certificates 6,541
of title, or supporting evidence thereof covering any motor 6,542
vehicle or manufactured OR MOBILE home for a period longer than 6,543
seven years after the date of its filing; thereafter the same may 6,544
be destroyed. The clerk need not retain on file any inactive 6,546
records including certificates of title, duplicate certificates 6,547
of title, memorandum certificates of title, or supporting 6,548
evidence thereof covering any motor vehicle or manufactured OR 6,549
MOBILE home for a period longer than five years after the date of 6,551
its filing; thereafter, the same may be destroyed. The clerk
shall retain the active index and all active records in the data 6,552
base of the computer in the clerk's office, and shall retain in 6,553
the data base a record and index of all inactive titles for ten 6,555
years, AND A RECORD AND INDEX OF ALL INACTIVE TITLES FOR 6,556
MANUFACTURED AND MOBILE HOMES FOR THIRTY YEARS. If the clerk 6,557
provides a written copy of any information contained in the data 6,558
base, the copy shall be considered the original for purposes of 6,559
the clerk certifying the record of such information for use in
any legal proceeding. 6,560
(B)(1) If the clerk issues a certificate of title for a 6,562
motor vehicle that was last previously registered in another 6,563
state, the clerk shall record verbatim, where practicable, in the 6,565
151
space on the title described in division (B)(19) of section 6,566
4505.07 of the Revised Code, the words that appear as a notation 6,567
to the vehicle on the title issued by the previous state. These 6,568
notations may include, but are not limited to, words to the 6,569
effect that the vehicle was considered or was categorized by the 6,570
state in which it was last previously registered to be a law 6,571
enforcement vehicle, a taxicab, or was once in a flood. 6,572
(2) If the clerk, while issuing a certificate of title for 6,574
a motor vehicle that was last previously registered in another 6,575
state, receives information from the automated title processing 6,576
system indicating that a title to the vehicle previously was 6,577
issued by this state and that the previous title contained 6,578
notations that appeared in the space described in division 6,579
(B)(19) or (20) of section 4505.07 of the Revised Code, the clerk 6,580
shall enter the notations that appeared on the previous 6,581
certificate of title issued by this state on the new certificate 6,582
of title in the space described in division (B)(19) or (20) of 6,583
section 4505.07 of the Revised Code, irrespective of whether the 6,584
notations appear on the certificate of title issued by the state 6,585
in which the vehicle was last previously registered. 6,586
(3) If the clerk, while issuing a certificate of title for 6,588
a motor vehicle that was last previously registered in another 6,589
state, receives information from the automated title processing 6,590
system indicating that the vehicle was previously issued a title 6,591
by this state and that the previous title bore the notation 6,593
"REBUILT SALVAGE" as required by division (E) of section 4505.11
of the Revised Code, or the previous title to the vehicle issued 6,594
by this state was a salvage certificate of title, the clerk shall 6,595
cause the certificate of title the clerk issues to bear the 6,596
notation "REBUILT SALVAGE" in the location prescribed by the 6,597
registrar pursuant to that division. 6,598
(C) When the clerk issues a certificate of title for a 6,600
motor vehicle that was last previously registered in this state 6,601
and was a law enforcement vehicle, a taxicab, or was once in a 6,602
152
flood, the clerk shall record that information in the space on 6,603
the title described in division (B)(20) of section 4505.07 of the 6,604
Revised Code. The registrar, by rule, may prescribe any 6,605
additional uses of or happenings to a motor vehicle that the
registrar has reason to believe should be noted on the 6,606
certificate of title as provided in this division. 6,607
(D) The clerk shall use reasonable care in recording or 6,609
entering onto titles the clerk issues any notation and 6,610
information the clerk is required by divisions (B) and (C) of 6,612
this section to record or enter and in causing the titles the 6,613
clerk issues to bear any notation required by those divisions, 6,614
but the clerk is not liable for any of the clerk's errors or 6,615
omissions or those of the clerk's deputies, or the automated 6,616
title processing system, in the performance of the duties imposed 6,617
on the clerk by this section. 6,618
(E) The clerk may issue a duplicate title, when duly 6,620
applied for, of any title that has been destroyed as herein 6,621
provided.
Sec. 4505.11. (A) Each owner of a motor vehicle and each 6,630
person mentioned as owner in the last certificate of title, when 6,631
the motor vehicle is dismantled, destroyed, or changed in such 6,632
manner that it loses its character as a motor vehicle, or changed 6,633
in such manner that it is not the motor vehicle described in the 6,634
certificate of title, shall surrender the certificate of title to 6,636
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 6,638
holders of any liens noted thereon, shall enter a cancellation 6,639
upon the clerk's records and shall notify the registrar of motor 6,640
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 6,642
manner prescribed by this section, the clerk and the registrar of 6,644
motor vehicles may cancel and destroy all certificates and all 6,645
memorandum certificates in that chain of title. 6,646
(B) Where an Ohio certificate of title or salvage 6,648
153
certificate of title to a motor vehicle is assigned to a salvage 6,649
dealer, the dealer is not required to obtain an Ohio certificate 6,651
of title or a salvage certificate of title to the motor vehicle 6,652
in the dealer's own name if the dealer dismantles or destroys the 6,653
motor vehicle, indicates the number of the dealer's motor vehicle 6,654
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 6,656
the face of the certificate of title or salvage certificate of 6,657
title, and surrenders the certificate of title or salvage 6,658
certificate of title to the clerk of the court of common pleas as 6,659
provided in division (A) of this section. If the salvage dealer 6,660
retains the motor vehicle for resale, the dealer shall make 6,661
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 6,662
of this section. 6,663
(C)(1) When an insurance company declares it economically 6,665
impractical to repair such a motor vehicle and has paid an agreed 6,666
price for the purchase of the motor vehicle to any insured or 6,667
claimant owner, the insurance company shall receive the 6,668
certificate of title and the motor vehicle and proceed as 6,669
follows. Within thirty days the insurance company shall deliver 6,670
the certificate of title to the clerk of the court of common 6,671
pleas and shall make application for a salvage certificate of 6,672
title. The clerk shall issue the salvage certificate of title on 6,673
a form, prescribed by the registrar, that shall be easily 6,675
distinguishable from the original certificate of title and shall 6,676
bear the same number and information as the original certificate 6,677
of title. Except as provided in division (C)(2) of this section, 6,678
the salvage certificate of title shall be assigned by the 6,679
insurance company to a salvage dealer or any other person for use 6,680
as evidence of ownership upon the sale or other disposition of 6,681
the motor vehicle, and the salvage certificate of title shall be 6,682
transferrable to any other person. The clerk shall charge a fee 6,683
of four dollars for the cost of processing each salvage 6,684
certificate of title. 6,685
154
(2) If an insurance company considers a motor vehicle as 6,687
described in division (C)(1) of this section to be impossible to 6,688
restore for highway operation, the insurance company may assign 6,689
the certificate of title to the motor vehicle to a salvage dealer 6,690
or scrap metal processing facility and send the assigned 6,691
certificate of title to the clerk of the court of common pleas of 6,692
the county in which the salvage dealer or scrap metal processing 6,693
facility is located. The insurance company shall mark the face 6,694
of the certificate of title "FOR DESTRUCTION" and shall deliver a 6,695
photocopy of the certificate of title to the salvage dealer or 6,696
scrap metal processing facility for its records. 6,697
(3) If an insurance company declares it economically 6,699
impractical to repair a motor vehicle, agrees to pay to the 6,700
insured or claimant owner an amount in settlement of a claim 6,701
against a policy of motor vehicle insurance covering the motor 6,702
vehicle, and agrees to permit the insured or claimant owner to 6,703
retain possession of the motor vehicle, the insurance company 6,704
shall not pay the insured or claimant owner any amount in 6,705
settlement of the insurance claim until the owner obtains a 6,706
salvage certificate of title to the vehicle and furnishes a copy 6,707
of the salvage certificate of title to the insurance company. 6,708
(D) When a self-insured organization, rental or leasing 6,710
company, or secured creditor becomes the owner of a motor vehicle 6,711
that is burned, damaged, or dismantled and is determined to be 6,712
economically impractical to repair, the self-insured 6,713
organization, rental or leasing company, or secured creditor 6,714
shall do one of the following: 6,715
(1) Mark the face of the certificate of title to the motor 6,717
vehicle "FOR DESTRUCTION" and surrender the certificate of title 6,718
to the clerk of the court of common pleas for cancellation as 6,719
described in division (A) of this section. The self-insured 6,720
organization, rental or leasing company, or secured creditor 6,721
thereupon shall deliver the motor vehicle, together with a 6,722
photocopy of the certificate of title, to a salvage dealer or 6,723
155
scrap metal processing facility and shall cause the motor vehicle 6,724
to be dismantled, flattened, crushed, or destroyed. 6,725
(2) Obtain a salvage certificate of title to the motor 6,727
vehicle in the name of the self-insured organization, rental or 6,728
leasing company, or secured creditor, as provided in division 6,729
(C)(1) of this section, and then sell or otherwise dispose of the 6,730
motor vehicle. If the motor vehicle is sold, the self-insured 6,731
organization, rental or leasing company, or secured creditor 6,732
shall obtain a salvage certificate of title to the motor vehicle 6,733
in the name of the purchaser from the clerk of the court of 6,734
common pleas of the county in which the purchaser resides. 6,735
(E) If a motor vehicle titled with a salvage certificate 6,737
of title is restored for operation upon the highways, application 6,738
shall be made to the clerk of the court of common pleas for a 6,739
certificate of title. Upon inspection by the state highway 6,740
patrol, which shall include establishing proof of ownership and 6,741
an inspection of the motor number and vehicle identification 6,742
number of the motor vehicle and of documentation or receipts for 6,743
the materials used in restoration by the owner of the motor 6,744
vehicle being inspected, which documentation or receipts shall be 6,745
presented at the time of inspection, the clerk, upon surrender of 6,746
the salvage certificate of title, shall issue a certificate of 6,747
title for a fee prescribed by the registrar. The certificate of 6,748
title shall be in the same form as the original certificate of 6,749
title, shall bear the same number as the salvage certificate of 6,750
title and the original certificate of title, and shall bear the 6,751
words "REBUILT SALVAGE" in black boldface letters on its face. 6,752
Every subsequent certificate of title, memorandum certificate of 6,753
title, or duplicate certificate of title issued for the motor 6,755
vehicle also shall bear the words "REBUILT SALVAGE" in black 6,757
boldface letters on its face. The exact location on the face of 6,758
the certificate of title of the words "REBUILT SALVAGE" shall be 6,759
determined by the registrar, who shall develop an automated 6,760
procedure within the automated title processing system to comply 6,761
156
with this division. The clerk shall use reasonable care in 6,762
performing the duties imposed on the clerk by this division in 6,763
issuing a certificate of title pursuant to this division, but the 6,765
clerk is not liable for any of the clerk's errors or omissions or 6,766
those of the clerk's deputies, or the automated title processing 6,768
system in the performance of those duties. A fee of forty 6,769
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 6,770
and thereafter shall be assessed by the state highway patrol for 6,771
each inspection made pursuant to this division and shall be 6,772
deposited into the state highway safety fund established by 6,773
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 6,775
state a motor vehicle, title to which is evidenced by a salvage 6,776
certificate of title, except to deliver the motor vehicle 6,777
pursuant to an appointment for an inspection under this section. 6,778
(G) No motor vehicle the certificate of title to which has 6,780
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 6,781
court of common pleas shall be used for anything except parts and 6,782
scrap metal. 6,783
(H)(1) EXCEPT AS OTHERWISE PROVIDED IN THIS DIVISION, AN 6,786
OWNER OF A MANUFACTURED OR MOBILE HOME THAT WILL BE TAXED AS REAL 6,787
PROPERTY PURSUANT TO DIVISION (B) OF SECTION 4503.06 OF THE 6,789
REVISED CODE, SHALL SURRENDER THE CERTIFICATE OF TITLE TO THE 6,791
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT AS PROVIDED IN 6,792
DIVISION (A) OF THIS SECTION. AN OWNER WHOSE HOME QUALIFIES FOR 6,794
REAL PROPERTY TAXATION UNDER DIVISION (B)(1) OF SECTION 4503.06 6,796
OF THE REVISED CODE SHALL SURRENDER THE CERTIFICATE WITHIN 6,798
FIFTEEN DAYS AFTER THE HOME MEETS THE CONDITIONS SPECIFIED IN 6,799
THAT DIVISION.
(2) IF THE CERTIFICATE OF TITLE FOR A MANUFACTURED OR 6,801
MOBILE HOME THAT IS TO BE TAXED AS REAL PROPERTY IS HELD BY A 6,802
LIENHOLDER, THE LIENHOLDER SHALL, PURSUANT TO DIVISION (A) OF 6,804
THIS SECTION, SURRENDER THE CERTIFICATE OF TITLE TO THE CLERK OF 6,805
THE COURT OF COMMON PLEAS THAT ISSUED IT. THE LIENHOLDER SHALL 6,806
157
SURRENDER THE CERTIFICATE WITHIN THIRTY DAYS AFTER BOTH OF THE 6,807
FOLLOWING HAVE OCCURRED: 6,808
(a) THE HOMEOWNER HAS PROVIDED WRITTEN NOTICE TO THE 6,811
LIENHOLDER REQUESTING THAT THE CERTIFICATE OF TITLE BE
SURRENDERED TO THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED 6,812
IT; 6,813
(b) THE HOMEOWNER HAS EITHER PAID THE LIENHOLDER THE 6,816
REMAINING BALANCE OWED TO THE LIENHOLDER, OR, WITH THE
LIENHOLDER'S CONSENT, EXECUTED AND DELIVERED TO THE LIENHOLDER A 6,818
MORTGAGE ON THE HOME AND LAND ON WHICH THE HOME IS SITED IN THE 6,819
AMOUNT OF THE REMAINING BALANCE OWED TO THE LIENHOLDER. 6,820
(3) UPON THE SURRENDER OF A CERTIFICATE OF TITLE, THE 6,822
CLERK OF THE COURT SHALL INACTIVATE IT AND RETAIN IT FOR A PERIOD 6,823
OF THIRTY YEARS. 6,824
Sec. 4505.20. (A) Notwithstanding division (B) of section 6,831
4505.18 or any other provision of Chapter 4505. or 4517. of the 6,832
Revised Code, a secured party may designate any dealer to 6,833
display, display for sale, or sell a manufactured OR MOBILE home 6,834
if the manufactured home has come into the possession of that 6,835
secured party by a default in the terms of a security instrument 6,836
and the certificate of title remains in the name and possession 6,837
of the secured party. 6,838
(B) Notwithstanding division (B) of section 4505.18 or any 6,840
other provision of Chapter 4505. or 4517. of the Revised Code, 6,841
the owner of a recreational vehicle or a secured party of a 6,842
recreational vehicle who has come into possession of the vehicle 6,843
by a default in the terms of a security instrument, may designate 6,844
any dealer to display, display for sale, or sell the vehicle 6,845
while the certificate of title remains in the possession of the 6,846
owner or secured party. No dealer may display or offer for sale 6,847
more than five recreational vehicles at any time under this 6,848
division. No dealer may display or offer for sale a recreational 6,849
vehicle under this division unless the dealer maintains insurance 6,850
or the bond of a surety company authorized to transact business 6,851
158
within this state in an amount sufficient to satisfy the fair 6,852
market value of the vehicle. 6,853
(C) The registrar of motor vehicles may adopt rules in 6,855
accordance with Chapter 119. of the Revised Code prescribing the 6,856
maximum number of manufactured OR MOBILE homes that have come 6,857
into the possession of a secured party by a default in the terms 6,858
of a security instrument that any dealer may display or offer for 6,859
sale at any time. The registrar may adopt other reasonable rules 6,860
regarding the resale of such manufactured homes, MOBILE HOMES, 6,862
and recreational vehicles that he THE REGISTRAR considers 6,863
necessary.
(D) The secured party or owner shall provide the dealer 6,865
with written authorization to display, display for sale, or sell 6,867
the manufactured home, MOBILE HOME, or recreational vehicle. The 6,868
dealer shall show and explain the written authorization to any 6,869
prospective purchaser. The written authorization shall contain 6,870
the vehicle identification number, make, model, year of 6,871
manufacture, and physical description of the manufactured home, 6,872
MOBILE HOME, or recreational vehicle that is provided to the 6,874
dealer.
(E) As used in this section, "dealer" means a new motor 6,876
vehicle dealer that is licensed under Chapter 4517. of the 6,879
Revised Code.
Sec. 4511.701. No person shall occupy any travel trailer 6,888
or nonself-propelled manufactured OR MOBILE home while it is 6,890
being used as a conveyance upon a street or highway. 6,891
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 6,900
the Revised Code: 6,901
(A) "Persons" includes individuals, firms, partnerships, 6,903
associations, joint stock companies, corporations, and any 6,904
combinations of individuals. 6,905
(B) "Motor vehicle" means motor vehicle as defined in 6,907
section 4501.01 of the Revised Code. 6,908
(C) "New motor vehicle" means a motor vehicle, the legal 6,910
159
title to which has never been transferred by a manufacturer, 6,911
remanufacturer, distributor, or dealer to an ultimate purchaser. 6,912
(D) "Ultimate purchaser" means, with respect to any new 6,914
motor vehicle, the first person, other than a dealer purchasing 6,915
in the capacity of a dealer, who in good faith purchases such new 6,917
motor vehicle for purposes other than resale. 6,918
(E) "Business" includes any activities engaged in by any 6,920
person for the object of gain, benefit, or advantage either 6,921
direct or indirect. 6,922
(F) "Engaging in business" means commencing, conducting, 6,924
or continuing in business, or liquidating a business when the 6,925
liquidator thereof holds self out to be conducting such business; 6,928
making a casual sale or otherwise making transfers in the 6,929
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 6,930
the transferor's assets is not engaging in business. 6,931
(G) "Retail sale" or "sale at retail" means the act or 6,933
attempted act of selling, bartering, exchanging, or otherwise 6,934
disposing of a motor vehicle to an ultimate purchaser for use as 6,935
a consumer. 6,936
(H) "Retail installment contract" includes any contract in 6,938
the form of a note, chattel mortgage, conditional sales contract, 6,939
lease, agreement, or other instrument payable in one or more 6,940
installments over a period of time and arising out of the retail 6,941
sale of a motor vehicle. 6,942
(I) "Farm machinery" means all machines and tools used in 6,944
the production, harvesting, and care of farm products. 6,945
(J) "Dealer" or "motor vehicle dealer" means any new motor 6,947
vehicle dealer, any motor vehicle leasing dealer, and any used 6,948
motor vehicle dealer. 6,949
(K) "New motor vehicle dealer" means any person engaged in 6,951
the business of selling at retail, displaying, offering for sale, 6,952
or dealing in new motor vehicles pursuant to a contract or 6,953
agreement entered into with the manufacturer, remanufacturer, or 6,954
160
distributor of the motor vehicles. 6,955
(L) "Used motor vehicle dealer" means any person engaged 6,957
in the business of selling, displaying, offering for sale, or 6,958
dealing in used motor vehicles, at retail or wholesale, but does 6,959
not mean any new motor vehicle dealer selling, displaying, 6,960
offering for sale, or dealing in used motor vehicles incidentally 6,961
to engaging in the business of selling, displaying, offering for 6,962
sale, or dealing in new motor vehicles, any person engaged in the 6,963
business of dismantling, salvaging, or rebuilding motor vehicles 6,964
by means of using used parts, or any public officer performing 6,965
official duties. 6,966
(M) "Motor vehicle leasing dealer" means any person 6,968
engaged in the business of regularly making available, offering 6,969
to make available, or arranging for another person to use a motor 6,970
vehicle pursuant to a bailment, lease, or other contractual 6,971
arrangement under which a charge is made for its use at a 6,972
periodic rate for a term of thirty days or more, and title to the 6,973
motor vehicle is in a person other than the user, but does not 6,974
mean a manufacturer or its affiliate leasing to its employees or 6,975
to dealers. 6,976
(N) "Salesperson" means any person employed by a dealer or 6,978
manufactured home broker to sell, display, and offer for sale, or 6,979
deal in motor vehicles for a commission, compensation, or other 6,981
valuable consideration, but does not mean any public officer 6,982
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 6,984
a person other than a new motor vehicle dealer, used motor 6,985
vehicle dealer, motor vehicle salvage dealer, as defined in 6,986
division (A) of section 4738.01 of the Revised Code, salesperson, 6,987
motor vehicle auction owner, manufacturer, or distributor acting 6,988
in the capacity of a dealer, salesperson, auction owner, 6,989
manufacturer, or distributor, to a person who purchases the motor 6,990
vehicle for use as a consumer. 6,991
(P) "Motor vehicle show" means a display of current models 6,993
161
of motor vehicles whereby the primary purpose is the exhibition 6,994
of competitive makes and models in order to provide the general 6,995
public the opportunity to review and inspect various makes and 6,996
models of motor vehicles at a single location. 6,997
(Q) "Motor vehicle auction owner" means any person who is 6,999
engaged wholly or in part in the business of auctioning motor 7,000
vehicles. 7,001
(R) "Manufacturer" means a person who manufactures, 7,003
assembles, or imports motor vehicles, including motor homes, but 7,004
does not mean a person who only assembles or installs a body, 7,005
special equipment unit, finishing trim, or accessories on a motor 7,006
vehicle chassis supplied by a manufacturer or distributor. 7,007
(S) "Tent-type fold out camping trailer" means any vehicle 7,009
intended to be used, when stationary, as a temporary shelter with 7,010
living and sleeping facilities, and which is subject to the 7,011
following properties and limitations: 7,012
(1) A minimum of twenty-five per cent of the fold out 7,014
portion of the top and sidewalls combined must be constructed of 7,015
canvas, vinyl, or other fabric, and form an integral part of the 7,016
shelter. 7,017
(2) When folded, the unit must not exceed: 7,019
(a) Fifteen feet in length, exclusive of bumper and 7,021
tongue; 7,022
(b) Sixty inches in height from the point of contact with 7,024
the ground; 7,025
(c) Eight feet in width; 7,027
(d) One ton gross weight at time of sale. 7,029
(T) "Distributor" means any person authorized by a motor 7,031
vehicle manufacturer to distribute new motor vehicles to licensed 7,032
new motor vehicle dealers, but does not mean a person who only 7,033
assembles or installs a body, special equipment unit, finishing 7,034
trim, or accessories on a motor vehicle chassis supplied by a 7,035
manufacturer or distributor. 7,036
(U) "Flea market" means a market place, other than a 7,038
162
dealer's location licensed under this chapter, where a space or 7,039
location is provided for a fee or compensation to a seller to 7,040
exhibit and offer for sale or trade, motor vehicles to the 7,041
general public. 7,042
(V) "Franchise" means any written agreement, contract, or 7,044
understanding between any motor vehicle manufacturer or 7,045
remanufacturer engaged in commerce and any motor vehicle dealer, 7,046
which purports to fix the legal rights and liabilities of the 7,047
parties to such agreement, contract, or understanding. 7,048
(W) "Franchisee" means a person who receives new motor 7,050
vehicles from the franchisor under a franchise agreement and who 7,051
offers, sells, and provides service for such new motor vehicles 7,052
to the general public. 7,053
(X) "Franchisor" means a new motor vehicle manufacturer, 7,055
remanufacturer, or distributor who supplies new motor vehicles 7,056
under a franchise agreement to a franchisee. 7,057
(Y) "Dealer organization" means a state or local trade 7,059
association the membership of which is comprised predominantly of 7,060
new motor vehicle dealers. 7,061
(Z) "Factory representative" means a representative 7,063
employed by a manufacturer, remanufacturer, or by a factory 7,064
branch primarily for the purpose of promoting the sale of its 7,065
motor vehicles, parts, or accessories to dealers or for 7,066
supervising or contacting its dealers or prospective dealers. 7,067
(AA) "Administrative or executive management" means those 7,069
individuals who are not subject to federal wage and hour laws. 7,070
(BB) "Good faith" means honesty in the conduct or 7,072
transaction concerned and the observance of reasonable commercial 7,073
standards of fair dealing in the trade as is defined in division 7,074
(S) of section 1301.01 of the Revised Code, including, but not 7,075
limited to, the duty to act in a fair and equitable manner so as 7,076
to guarantee freedom from coercion, intimidation, or threats of 7,077
coercion or intimidation; provided however, that recommendation, 7,078
endorsement, exposition, persuasion, urging, or argument shall 7,079
163
not be considered to constitute a lack of good faith. 7,080
(CC) "Coerce" means to compel or attempt to compel by 7,082
failing to act in good faith or by threat of economic harm, 7,083
breach of contract, or other adverse consequences. Coerce does 7,084
not mean to argue, urge, recommend, or persuade. 7,085
(DD) "Relevant market area" means any area within a radius 7,087
of ten miles from the site of a potential new dealership, except 7,088
that for manufactured home or recreational vehicle dealerships 7,089
the radius shall be twenty-five miles. 7,090
(EE) "Wholesale" or "at wholesale" means the act or 7,092
attempted act of selling, bartering, exchanging, or otherwise 7,093
disposing of a motor vehicle to a transferee for the purpose of 7,094
resale and not for ultimate consumption by that transferee. 7,095
(FF) "Motor vehicle wholesaler" means any person licensed 7,097
as a dealer under the laws of another state and engaged in the 7,099
business of selling, displaying, or offering for sale used motor 7,100
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 7,101
(GG) "Remanufacturer" means a person who assembles or 7,103
installs passenger seating, walls, a roof elevation, or a body 7,104
extension on a conversion van with the motor vehicle chassis 7,105
supplied by a manufacturer or distributor, a person who modifies 7,107
a truck chassis supplied by a manufacturer or distributor for use 7,108
as a public safety or public service vehicle, or a person who 7,109
modifies a motor vehicle chassis supplied by a manufacturer or 7,110
distributor for use as a limousine or hearse, but does not mean 7,111
either of the following:
(1) A person who assembles or installs passenger seating, 7,113
walls, a roof elevation, or a body extension on a manufactured 7,114
home as defined in division (C)(4) OF SECTION 3781.06 OF THE 7,115
REVISED CODE, A MOBILE HOME AS DEFINED IN DIVISION (O) and 7,118
referred to in division (B) of section 4501.01 of the Revised 7,119
Code, or a recreational vehicle as defined in division (Q) and 7,120
referred to in division (B) of section 4501.01 of the Revised 7,121
164
Code;
(2) A person who assembles or installs special equipment 7,123
or accessories for handicapped persons, as defined in section 7,124
4503.44 of the Revised Code, upon a motor vehicle chassis 7,125
supplied by a manufacturer or distributor. 7,126
For the purposes of division (GG) of this section, "public 7,128
safety vehicle or public service vehicle" means a fire truck, 7,129
ambulance, school bus, street sweeper, garbage packing truck, or 7,130
cement mixer, or a mobile self-contained facility vehicle. 7,131
For the purposes of division (GG) of this section, 7,133
"limousine" means a motor vehicle, designed only for the purpose 7,134
of carrying nine or fewer passengers, that a person modifies by 7,135
cutting the original chassis, lengthening the wheelbase by forty 7,136
inches or more, and reinforcing the chassis in such a way that 7,138
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 7,139
deemed to be a remanufacturer who produces limousines unless the 7,140
person has a written agreement with the manufacturer of the 7,141
chassis the person utilizes to produce the limousines to complete 7,142
properly the remanufacture of the chassis into limousines. 7,143
For the purposes of division (GG) of this section, "hearse" 7,146
means a motor vehicle, designed only for the purpose of 7,147
transporting a single casket, that is equipped with a compartment 7,148
designed specifically to carry a single casket that a person 7,149
modifies by cutting the original chassis, lengthening the 7,150
wheelbase by ten inches or more, and reinforcing the chassis in 7,151
such a way that all modifications comply with all applicable 7,152
federal motor vehicle safety standards. No person shall qualify 7,153
as or be deemed to be a remanufacturer who produces hearses 7,154
unless the person has a written agreement with the manufacturer 7,155
of the chassis the person utilizes to produce the hearses to 7,156
complete properly the remanufacture of the chassis into hearses. 7,157
For the purposes of division (GG) of this section, "mobile 7,160
self-contained facility vehicle" means a mobile classroom 7,161
165
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 7,162
testing laboratory, and mobile display vehicle, each of which is 7,163
designed for purposes other than for passenger transportation and 7,165
other than the transportation or displacement of cargo, freight, 7,166
materials, or merchandise. A vehicle is remanufactured into a 7,167
mobile self-contained facility vehicle in part by the addition of 7,168
insulation to the body shell, and installation of all of the 7,169
following: a generator, electrical wiring, plumbing, holding 7,170
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 7,171
(HH) "Operating as a new motor vehicle dealership" means 7,173
engaging in activities such as displaying, offering for sale, and 7,174
selling new motor vehicles at retail, operating a service 7,175
facility to perform repairs and maintenance on motor vehicles, 7,176
offering for sale and selling motor vehicle parts at retail, and 7,177
conducting all other acts that are usual and customary to the 7,178
operation of a new motor vehicle dealership. For the purposes of 7,179
this chapter only, possession of either a valid new motor vehicle 7,180
dealer franchise agreement or a new motor vehicle dealers 7,181
license, or both of these items, is not evidence that a person is 7,182
operating as a new motor vehicle dealership. 7,183
(II) "Manufactured home broker" means any person acting as 7,185
a selling agent on behalf of an owner of a manufactured home that 7,186
is subject to taxation under section 4503.06 of the Revised Code. 7,187
Sec. 4517.03. (A) A place of business that is used for 7,196
selling, displaying, offering for sale, or dealing in motor 7,197
vehicles shall be considered as used exclusively for those 7,198
purposes even though snowmobiles, all purpose vehicles, or farm 7,199
machinery is sold or displayed there, or if repair, accessory, 7,200
gasoline and oil, storage, parts, service, or paint departments 7,202
are maintained there, or such products or services are provided 7,203
there, if the departments are operated or the products or 7,205
services are provided for the business of selling, displaying, 7,206
offering for sale, or dealing in motor vehicles. Places of 7,207
166
business or departments in a place of business used to dismantle, 7,208
salvage, or rebuild motor vehicles by means of using used parts, 7,209
are not considered as being maintained for the purpose of 7,210
assisting or furthering the selling, displaying, offering for 7,211
sale, or dealing in motor vehicles. A place of business shall be 7,213
considered as used exclusively for selling, displaying, offering 7,214
for sale, or dealing in motor vehicles even though a business 7,215
owned by a motor vehicle leasing dealer as defined in section 7,217
4517.01 of the Revised Code or a motor vehicle renting dealer as 7,220
defined in section 4549.65 of the Revised Code is located at the 7,223
place of business. 7,224
(B) No new motor vehicle dealer shall sell, display, offer 7,226
for sale, or deal in motor vehicles at any place except an 7,227
established place of business that is used exclusively for the 7,228
purpose of selling, displaying, offering for sale, or dealing in 7,229
motor vehicles and has. THE PLACE OF BUSINESS SHALL HAVE space, 7,231
under roof, for the display of at least one new motor vehicle and 7,232
facilities and space therewith for the inspection, servicing, and 7,233
repair of at least one motor vehicle; except that a new motor 7,234
vehicle dealer selling manufactured OR MOBILE homes is exempt 7,235
from the requirement that a place of business have space, under 7,236
roof, for the display of at least one new motor vehicle and 7,237
facilities and space therewith for the inspection, servicing, and 7,238
repair of at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 7,240
shall be construed as prohibiting the sale of a manufactured OR 7,241
MOBILE home located in a manufactured home park by a licensed 7,242
motor vehicle dealer who is the owner of the manufactured home 7,243
park.
(C) No used motor vehicle dealer shall sell, display, 7,245
offer for sale, or deal in motor vehicles at any place except an 7,246
established place of business that is used exclusively for the 7,247
purpose of selling, displaying, offering for sale, or dealing in 7,248
motor vehicles. 7,249
167
(D) No motor vehicle leasing dealer shall make a motor 7,251
vehicle available for use by another, in the manner described in 7,252
division (M) of section 4517.01 of the Revised Code, at any place 7,253
except an established place of business that is used for leasing 7,254
motor vehicles; except that a motor vehicle leasing dealer who is 7,255
also a new motor vehicle dealer or used motor vehicle dealer may 7,256
lease motor vehicles at the same place of business at which the 7,257
dealer sells, offers for sale, or deals in new or used motor 7,258
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 7,260
renting dealer as defined in section 4549.65 of the Revised Code 7,261
shall sell a motor vehicle within ninety days after a certificate 7,262
of title to the motor vehicle is issued to the dealer, except 7,263
when a salvage certificate of title is issued to replace the 7,264
original certificate of title. 7,265
(F) No distributor shall distribute new motor vehicles to 7,267
new motor vehicle dealers at any place except an established 7,268
place of business that is used exclusively for the purpose of 7,269
distributing new motor vehicles to new motor vehicle dealers; 7,270
except that a distributor who is also a new motor vehicle dealer 7,271
may distribute new motor vehicles at the same place of business 7,272
at which the distributor sells, displays, offers for sale, or 7,273
deals in new motor vehicles. 7,275
(G) No person, firm, or corporation that sells, displays, 7,277
or offers for sale tent-type fold out camping trailers is subject 7,278
to the requirement that the person's, firm's, or corporation's 7,279
place of business be used exclusively for the purpose of selling, 7,281
displaying, offering for sale, or dealing in motor vehicles. No 7,282
person, firm, or corporation that sells, displays, or offers for 7,283
sale tent-type fold-out camping trailers, trailers, or 7,284
semitrailers is subject to the requirement that the person's, 7,285
firm's, or corporation's place of business have space, under 7,286
roof, for the display of at least one new motor vehicle and 7,287
facilities and space therewith for the inspection, servicing, and 7,288
168
repair of at least one motor vehicle.
(H) No manufactured OR MOBILE home broker shall engage in 7,290
the business of brokering manufactured homes at any place except 7,291
an established place of business that is used exclusively for the 7,292
purpose of brokering manufactured homes. 7,293
(I) Nothing in this section shall be construed to prohibit 7,295
persons licensed under this chapter from making sales calls. 7,296
Sec. 4517.30. The motor vehicle dealers board shall 7,305
consist of eleven members. The registrar of motor vehicles or 7,306
his THE REGISTRAR'S designee shall be a member of the board, and 7,307
the other ten members shall be appointed by the governor with the 7,309
advice and consent of the senate. Not more than five of the ten 7,310
members other than the registrar shall be of any one political 7,311
party, and of the ten: 7,312
(A) Three shall represent the public and shall not have 7,314
engaged in the business of selling motor vehicles at retail in 7,315
this state; 7,316
(B) Five shall have been engaged in the business of 7,318
selling motor vehicles at retail in this state for at least five 7,319
years and have been engaged in such business within two years 7,320
prior to the date of their appointment. Of these five: 7,321
(1) Three shall have been engaged in the sale of new motor 7,323
vehicles; 7,324
(2) One shall have been engaged in the business of selling 7,326
manufactured homes, MOBILE HOMES, or recreational vehicles at 7,327
retail; 7,328
(3) One shall have been engaged in the sale of used motor 7,330
vehicles. 7,331
(C) Two shall have been engaged in the leasing of motor 7,333
vehicles. 7,334
Terms of office of the ten members appointed by the 7,336
governor shall be for three years, commencing on the fifth day of 7,337
October and ending on the fourth day of October. Each member 7,338
shall hold office from the date of his THE MEMBER'S appointment 7,339
169
until the end of the term for which he THE MEMBER was appointed. 7,341
Any member appointed to fill a vacancy occurring prior to the 7,343
expiration of the term for which his THE MEMBER'S predecessor was 7,344
appointed shall hold office for the remainder of such term. Any 7,346
appointed member shall continue in office subsequent to the 7,347
expiration date of his THE MEMBER'S term until his A successor 7,349
takes office, or until a period of sixty days has elapsed, 7,350
whichever occurs first. Annually the board shall organize by 7,351
selecting from its members a president. Each appointed member of 7,352
the board shall receive an amount fixed in accordance with 7,353
division (J) of section 124.15 of the Revised Code, and shall be 7,354
reimbursed for the actual and necessary expenses incurred in the 7,355
discharge of his THE MEMBER'S official duties. 7,356
Sec. 4703.18. (A) No person shall enter upon the practice 7,365
of architecture or hold himself or herself forth as an architect 7,366
or registered architect, unless the person has complied with 7,367
sections 4703.01 to 4703.19 of the Revised Code and is the holder 7,369
of a certificate of qualification to practice architecture issued 7,370
or renewed and registered under those sections. 7,371
(B) Sections 4703.01 to 4703.19 of the Revised Code do not 7,373
prevent persons other than architects from filing applications 7,374
for building permits or obtaining those permits. 7,375
(C) Sections 4703.01 to 4703.19 of the Revised Code do not 7,378
prevent persons other than architects from preparing plans, 7,379
drawings, specifications, or data, filing applications for 7,380
building permits, or obtaining those permits for buildings or
structures subject to the requirements of section 3781.181 of the 7,381
Revised Code, exempted from the requirements of sections 3781.06 7,382
to 3781.18 and 3791.04 of the Revised Code, or erected as 7,383
industrialized one-, two-, or three-family units or structures 7,385
within the meaning of the term "industrialized unit" as provided 7,386
in section 3781.10 3781.06 of the Revised Code.
(D) Sections 4703.01 to 4703.19 of the Revised Code do not 7,388
prevent persons other than architects from preparing drawings or 7,390
170
data, from filing applications for building permits, or from 7,391
obtaining those permits for the installation of replacement 7,392
equipment or systems that are similar in type or capacity to the 7,393
equipment or systems being replaced, and for any improvement, 7,394
alteration, repair, painting, decorating, or other modification 7,395
of any buildings or structures subject to sections 3781.06 to
3781.18 and 3791.04 of the Revised Code where the building 7,396
official determines that no plans or specifications are required 7,398
for approval.
(E) Sections 4703.01 to 4703.19 of the Revised Code do not 7,400
exclude a registered professional engineer from architectural 7,401
practice that may be incident to the practice of his or her 7,402
engineering profession or exclude a registered architect from 7,404
engineering practice that may be incident to the practice of 7,405
architecture.
(F) Sections 4703.01 to 4703.19 of the Revised Code do not 7,407
prevent a firm, partnership, association, limited liability 7,408
company, or corporation of architects registered under those 7,409
sections from providing architectural services and do not prevent 7,410
an individual registered as a landscape architect under sections 7,411
4703.30 to 4703.49 of the Revised Code or as a professional 7,412
engineer under sections Chapter 4733. of the Revised Code from 7,414
being a member of a firm, partnership, association, limited
liability company, or corporation of that type, but a member of 7,415
that type shall not engage in the practice of architecture or 7,416
hold himself or herself forth as an architect contrary to 7,417
sections 4703.01 to 4703.19 of the Revised Code and shall not 7,418
practice a profession in which the person is not licensed. 7,419
(G) A firm, partnership, association, limited liability 7,421
company, or corporation may provide architectural services in 7,422
this state as long as the services are provided only through 7,423
natural persons registered to provide those services in this 7,424
state, subject to the exemptions in section 4703.17 of the 7,425
Revised Code and subject otherwise to the requirements of 7,426
171
sections 4703.01 to 4703.19 of the Revised Code. 7,427
(H) No firm, partnership, association, limited liability 7,429
company, or corporation, except a corporation that was granted a 7,430
charter prior to August 7, 1943, to engage in providing 7,431
architectural services or that was otherwise lawfully providing 7,432
architectural services prior to November 15, 1982, shall provide 7,433
architectural services, hold itself out to the public as 7,434
providing architectural services, or use a name including the 7,435
word "architect" or any modification or derivation of the word, 7,436
unless the firm, partnership, association, limited liability 7,437
company, or corporation files all information required to be 7,438
filed under this section with the state board of examiners of 7,439
architects and otherwise complies with all requirements of 7,440
sections 4703.01 to 4703.19 of the Revised Code. A nonprofit 7,441
membership corporation may use a name including the word 7,442
"architect" or any modification or derivation of the word without 7,443
complying with this section. 7,444
(I) A corporation may be organized under Chapter 1701. of 7,446
the Revised Code, a professional association may be organized 7,447
under Chapter 1785. of the Revised Code, or a limited liability 7,448
company may be formed under Chapter 1705. of the Revised Code for 7,449
the purpose of providing professional engineering, surveying, 7,450
architectural, or landscape architectural services, or any 7,451
combination of those services. A corporation organized under 7,452
Chapter 1701. of the Revised Code for the purpose of providing 7,453
those services also may be organized for any other purpose in 7,454
accordance with that chapter. 7,455
(J) No firm, partnership, association, limited liability 7,457
company, or corporation shall provide or offer to provide 7,458
architectural services in this state unless more than fifty per 7,459
cent of the partners, members, or shareholders, more than fifty 7,460
per cent of the directors in the case of a corporation or 7,461
professional association, and more than fifty per cent of the 7,462
managers in the case of a limited liability company the 7,463
172
management of which is not reserved to its members, are 7,464
professional engineers, surveyors, architects, or landscape 7,465
architects or a combination of those professions, who are 7,466
registered in this state and who own more than fifty per cent of 7,467
the interests in the firm, partnership, association, limited 7,468
liability company, or corporation; unless the requirements of 7,469
this division and of section 1785.02 of the Revised Code are 7,470
satisfied with respect to any professional association organized 7,471
under Chapter 1785. of the Revised Code; or unless the 7,472
requirements of this division and of Chapter 1705. of the Revised 7,473
Code are satisfied with respect to a limited liability company 7,474
formed under that chapter. 7,475
(K) Each firm, partnership, association, limited liability 7,477
company, or corporation through which architectural services are 7,478
offered or provided in this state shall designate one or more 7,479
partners, managers, members, officers, or directors as being in 7,480
responsible charge of the professional architectural activities 7,481
and decisions, and those designated persons shall be registered 7,482
in this state. In the case of a corporation holding a 7,483
certificate of authorization provided for in division (L) of this 7,484
section, at least one of the persons so designated shall be a 7,485
director of the corporation. Each firm, partnership, 7,486
association, limited liability company, or corporation of that 7,487
type shall annually file with the state board of examiners of 7,488
architects the name and address of each partner, manager, 7,489
officer, director, member, or shareholder, and each firm, 7,490
partnership, association, limited liability company, or 7,491
corporation of that type shall annually file with the board the 7,492
name and address of all persons designated as being in 7,493
responsible charge of the professional architectural activities 7,494
and decisions and any other information the board may require. 7,495
If there is a change in any such person in the interval between 7,496
filings, the change shall be filed with the board in the manner 7,497
and within the time that the board determines. 7,498
173
(L) No corporation organized under Chapter 1701. of the 7,500
Revised Code shall engage in providing architectural services in 7,501
this state without obtaining a certificate of authorization from 7,502
the state board of examiners of architects. A corporation 7,503
desiring a certificate of authorization shall file with the board 7,504
a copy of its articles of incorporation and a listing on the form 7,505
that the board directs of the names and addresses of all 7,506
officers, directors, and shareholders of the corporation, the 7,507
names and addresses of any individuals providing professional 7,508
services on behalf of the corporation who are registered to 7,509
practice architecture in this state, and any other information 7,510
the board requires. If all requirements of sections 4703.01 to 7,511
4703.19 of the Revised Code are met, the board may issue a 7,512
certificate of authorization to the corporation. No certificate 7,513
of authorization shall be issued unless persons owning more than 7,514
fifty per cent of the corporation's shares and more than fifty 7,515
per cent of the interests in the corporation are professional 7,516
engineers, surveyors, architects, or landscape architects, or a 7,517
combination of those professions, who are registered in this 7,518
state. Any corporation that holds a certificate of authorization 7,519
under this section and otherwise meets the requirements of 7,520
sections 4703.01 to 4703.19 of the Revised Code may be organized 7,521
for any purposes for which corporations may be organized under 7,522
Chapter 1701. of the Revised Code and shall not be limited to the 7,523
purposes of providing professional engineering, surveying, 7,524
architectural, or landscape architectural services or any 7,525
combination of those professions. The board, by rules adopted in 7,526
accordance with Chapter 119. of the Revised Code, may require any 7,527
firm, partnership, association, or limited liability company not 7,528
organized under Chapter 1701. of the Revised Code that provides 7,529
architectural services to obtain a certificate of authorization. 7,530
If the board so requires, no firm, partnership, association, or 7,531
limited liability company shall engage in providing architectural 7,532
services without obtaining the certificate and complying with the 7,533
174
rules. 7,534
(M) This section does not modify any law applicable to the 7,536
relationship between a person furnishing a professional service 7,537
and a person receiving that service, including liability arising 7,538
out of that service. 7,539
(N) Nothing in this section shall restrict or limit in any 7,541
manner the authority or duty of the state board of examiners of 7,542
architects with respect to natural persons providing professional 7,543
services or any law or rule pertaining to standards of 7,544
professional conduct. 7,545
Sec. 4733.18. (A) The state board of registration for 7,554
professional engineers and surveyors may issue temporary 7,555
certification to individuals under the following conditions and 7,556
qualifications: 7,557
(1) A person not a resident of and having no established 7,559
place of business in this state, practicing or offering to 7,560
practice the profession of engineering or surveying in Ohio, when 7,561
such practice does not exceed sixty continuous calendar days in 7,562
any calendar year; provided such person is legally qualified by 7,563
registration to practice the said profession in the person's own 7,565
state in which the requirements and qualifications for obtaining 7,566
a certificate of registration are not lower than those specified 7,567
in this chapter. The board shall establish the fee for a 7,568
temporary certificate of registration issued under division 7,569
(A)(1) of this section. 7,570
(2) A person not a resident of and having no established 7,572
place of business in this state, or who has recently become a 7,573
resident thereof, practicing or offering to practice herein for 7,574
more than sixty days in any calendar year the profession of 7,575
engineering or surveying, if the person has filed with the state 7,577
board of registration for professional engineers and surveyors an 7,578
application for a certificate of registration and has paid the 7,579
required fee, such temporary certificate of registration to 7,580
continue only for such time as the board requires for the 7,581
175
consideration of the application for registration; provided such 7,582
a person is legally qualified to practice that profession in the 7,584
person's own state in which the requirements and qualifications
for obtaining a certificate of registration are not lower than 7,585
those specified in sections 4733.01 to 4733.23 of the Revised 7,586
Code;
(B) The following persons are exempt from sections 4733.01 7,588
to 4733.21 of the Revised Code: 7,589
(1) An employee or a subordinate of a person holding a 7,591
certificate of registration or an employee of a person holding 7,592
temporary certification under division (A)(1) of this section or 7,593
exempted from registration by division (A)(2) of this section; 7,594
provided the employee's or subordinate's duties do not include 7,596
responsible charge of engineering or surveying work; 7,597
(2) Officers and employees of the government of the United 7,599
States while engaged within this state in the practice of 7,600
engineering or surveying, for that government; 7,601
(3) An engineer engaged solely as an officer of a 7,603
privately owned public utility. 7,604
(4) This chapter does not require registration for the 7,606
purpose of practicing professional engineering, or professional 7,607
surveying by an individual, firm, or corporation on property 7,608
owned or leased by that individual, firm, or corporation unless 7,609
the same involves the public welfare or the safeguarding of life, 7,610
health or property or for the performance of engineering or 7,611
surveying which relates solely to the design or fabrication of 7,612
manufactured products. 7,613
(C) Nothing in this chapter prevents persons other than 7,615
engineers from preparing plans, drawings, specifications, or 7,616
data, from filing applications for building permits, or from 7,617
obtaining those permits for buildings or structures that are 7,618
exempted from the requirements of sections 3781.06 to 3781.18 and 7,619
3791.04 of the Revised Code, that are subject to the requirements 7,620
of section 3781.181 of the Revised Code, that are erected as 7,621
176
one-, two-, or three-family units or structures within the 7,623
meaning of the term "industrialized unit" as provided in section 7,624
3781.10 3781.06 of the Revised Code.
(D) Nothing in this chapter prevents persons other than 7,626
engineers from preparing drawings or data, from filing 7,627
applications for building permits, or from obtaining those 7,628
permits for the installation of replacement equipment or systems 7,629
that are similar in type or capacity to the equipment or systems 7,630
being replaced, and for any improvement, alteration, repair, 7,631
painting, decorating, or other modification of any buildings or 7,632
structures subject to sections 3781.06 to 3781.18 and 3791.04 of 7,633
the Revised Code where the building official determines that no
plans or specifications are required for approval. 7,634
Sec. 4905.90. As used in sections 4905.90 to 4905.96 of 7,643
the Revised Code: 7,644
(A) "Contiguous property" includes, but is not limited to, 7,646
a manufactured home park as defined in section 3733.01 of the 7,647
Revised Code; a public or publicly subsidized housing project; an 7,648
apartment complex; a condominium complex; a college or 7,649
university; an office complex; a shopping center; a hotel; an 7,650
industrial park; and a race track. 7,651
(B) "Gas" means: 7,653
(1) Natural gas, synthetic natural gas, or a mixture of 7,655
those gases; 7,656
(2) Petroleum gas when used in the transmission or 7,658
distribution system of a natural gas or gas company. 7,659
(C) "Gathering lines" and the "gathering of gas" have the 7,661
same meaning as in the Natural Gas Pipeline Safety Act and the 7,662
rules adopted by the United States department of transportation 7,663
pursuant to the Natural Gas Pipeline Safety Act, including 49 7,664
C.F.R. part 192, as amended. 7,665
(D) "Intrastate pipe-line transportation" has the same 7,667
meaning as in 82 Stat. 720 (1968), 49 U.S.C.A. App. 1671, as 7,668
amended, but excludes the gathering of gas exempted by the 7,669
177
Natural Gas Pipeline Safety Act. 7,670
(E) "Master-meter system" means a pipe-line system that 7,672
distributes gas within a contiguous property for which the system 7,673
operator purchases gas for resale to consumers, including 7,674
tenants. Such pipe-line system supplies consumers who purchase 7,675
the gas directly through a meter, or by paying rent, or by other 7,676
means. The term includes a master-meter system as defined in 49 7,677
C.F.R. 191.3, as amended. The term excludes a pipeline within a 7,678
manufactured home, MOBILE HOME, or a building. 7,679
(F) "Natural Gas Pipeline Safety Act" means the "Natural 7,681
Gas Pipeline Safety Act of 1968," 82 Stat. 720, 49 U.S.C.A. App. 7,682
1671 et seq., as amended. 7,683
(G) "Operator" means any of the following: 7,685
(1) A gas company or natural gas company as defined in 7,687
section 4905.03 of the Revised Code, except that division (A)(6) 7,688
of that section does not authorize the public utilities 7,689
commission to relieve any producer of gas, as a gas company or 7,690
natural gas company, of compliance with sections 4905.90 to 7,691
4905.96 of the Revised Code or the pipe-line safety code created 7,692
under section 4905.91 of the Revised Code; 7,693
(2) A pipe-line company, as defined in section 4905.03 of 7,695
the Revised Code, when engaged in the business of transporting 7,696
gas by pipeline; 7,697
(3) A public utility that is excepted from the definition 7,699
of "public utility" under division (B) or (C) of section 4905.02 7,700
of the Revised Code, when engaged in supplying or transporting 7,701
gas by pipeline within this state; 7,702
(4) Any person that owns, operates, manages, controls, or 7,704
leases any of the following: 7,705
(a) Intrastate pipe-line transportation facilities within 7,707
this state; 7,708
(b) Gas gathering lines within this state which are not 7,710
exempted by the Natural Gas Pipeline Safety Act; 7,711
(c) A master-meter system within this state. 7,713
178
"Operator" does not include an ultimate consumer who owns a 7,715
service line, as defined in 49 C.F.R. 192.3, as amended, on the 7,716
real property of that ultimate consumer. 7,717
(H) "Operator of a master-meter system" means a person 7,719
described under division (F)(4)(c) of this section. An operator 7,720
of a master-meter system is not a public utility under section 7,721
4905.02 or a gas or natural gas company under section 4905.03 of 7,722
the Revised Code. 7,723
(I) "Person" means: 7,725
(1) In addition to those defined in division (C) of 7,727
section 1.59 of the Revised Code, a joint venture or a municipal 7,728
corporation; 7,729
(2) Any trustee, receiver, assignee, or personal 7,731
representative of persons defined in division (H)(1) of this 7,732
section. 7,733
(J) "Safety audit" means the public utilities commission's 7,735
audit of the premises, pipe-line facilities, and the records, 7,736
maps, and other relevant documents of a master-meter system to 7,737
determine the operator's compliance with sections 4905.90 to 7,738
4905.96 of the Revised Code and the pipe-line safety code. 7,739
(K) "Safety inspection" means any inspection, survey, or 7,741
testing of a master-meter system which is authorized or required 7,742
by sections 4905.90 to 4905.96 of the Revised Code and the 7,743
pipe-line safety code. The term includes, but is not limited to, 7,744
leak surveys, inspection of regulators and critical valves, and 7,745
monitoring of cathodic protection systems, where applicable. 7,746
(L) "Safety-related condition" means any safety-related 7,748
condition defined in 49 C.F.R. 191.23, as amended. 7,749
(M) "Synthetic natural gas" means gas formed from 7,751
feedstocks other than natural gas, including coal, oil, or 7,752
naphtha. 7,753
(N) "Total Mcfs of gas it supplied or delivered" means the 7,755
sum of the following volumes of gas that an operator supplied or 7,756
delivered, measured in units per one thousand cubic feet: 7,757
179
(1) Residential sales; 7,759
(2) Commercial and industrial sales; 7,761
(3) Other sales to public authorities; 7,763
(4) Interdepartmental sales; 7,765
(5) Sales for resale; 7,767
(6) Transportation of gas. 7,769
Sec. 5117.01. (A) As used in this chapter: 7,778
(1) "Credit" means the credit on utility heating bills 7,780
granted under division (A) of section 5117.09 of the Revised 7,781
Code. 7,782
(2) "Current monthly bill" means the amount charged for 7,784
energy consumed in the most recent monthly billing period and 7,785
does not include any past due balance. 7,786
(3) "Current total income" means the adjusted gross income 7,788
of the head of household and his THE PERSON'S spouse for the 7,790
six-month period beginning the first day of January and ending 7,791
the thirtieth day of June of the year in which an application is 7,792
made, as determined under the "Internal Revenue Code of 1954," 7,793
68A Stat. 3, 26 U.S.C. 1, as amended, minus the amount of 7,794
disability benefits included in adjusted gross income but not to 7,795
exceed twenty-six hundred dollars, plus old age and survivors 7,796
benefits received pursuant to the "Social Security Act," 7,797
retirement, pension, annuity, or other retirement payments or 7,798
benefits not included in federal adjusted gross income; payments 7,799
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 7,800
45 U.S.C. 228, and interest on federal, state, and local 7,801
government obligations. Disability benefits paid by the veterans 7,802
administration or a branch of the armed forces of the United 7,803
States on account of an injury or disability are not included in 7,804
current total income. 7,805
(4) "Energy company" means every retail propane dealer 7,807
that distributes propane by pipeline, and every electric light, 7,808
rural electric, gas, or natural gas company. 7,809
(5) "Energy dealer" means every retail dealer of fuel oil, 7,811
180
propane, coal, wood, and kerosene. 7,812
(6) "Head of household" means a person who occupies a 7,814
household as his THE PERSON'S homestead and who is financially 7,815
responsible for its other occupants, if any, or the spouse of 7,817
such a person if both occupy the same household. No person is a 7,818
head of household if he THE PERSON occupies a household for the 7,819
taxable year prior to the year in which an application is filed 7,821
and was claimed as a dependent on the federal income tax return 7,822
of another occupant of the same household and was not the 7,823
taxpayer's spouse or if he THE PERSON could have been claimed if 7,825
such a return had been filed for such year and was not the other 7,826
occupant's spouse.
(7) "Household" means a ANY dwelling, a unit, INCLUDING A 7,829
UNIT in a multiple unit dwelling, or a manufactured home, OR A 7,831
MOBILE HOME, to which utility heating services or energy 7,833
commodities are provided.
(8) "Payment" means the one hundred twenty-five-dollar 7,835
payment provided under division (A) of section 5117.10 of the 7,836
Revised Code. 7,837
(9) "Permanently and totally disabled" refers to a person 7,839
who has, on the first day of July of the year an application is 7,840
made, some impairment in body or mind that makes him THE PERSON 7,841
unfit to work at any substantially remunerative employment that 7,843
he THE PERSON would otherwise be reasonably able to perform and 7,845
that will, with reasonable probability, continue for an 7,846
indefinite period of at least twelve months without any present 7,847
indication of recovery therefrom, or who has been certified as 7,848
permanently and totally disabled by a state or federal agency 7,849
having the function of so classifying persons. 7,850
(10) "Sixty-five years of age or older" refers to a person 7,852
who has attained age sixty-four prior to the first day of January 7,853
of the year of application for reduction in utility charges. 7,854
(11) "Total income" means the adjusted gross income of the 7,856
head of household and his THE PERSON'S spouse for the year 7,858
181
preceding the year in which an application is made, as determined 7,859
under the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 7,860
1, as amended, minus the amount of disability benefits included 7,861
in adjusted gross income but not to exceed fifty-two hundred 7,862
dollars, plus old age and survivors benefits received pursuant to 7,863
the "Social Security Act," retirement, pension, annuity, or other 7,864
retirement payments or benefits not included in federal adjusted 7,865
gross income; payments received pursuant to the "Railroad 7,866
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and interest on 7,867
federal, state, and local government obligations. Disability 7,868
benefits paid by the veteran's administration or a branch of the 7,869
armed forces of the United States on account of an injury or 7,870
disability shall not be included in total income. 7,871
(B) As used in sections 5117.01 to 5117.12 of the Revised 7,873
Code: 7,874
(1) "Applicant" means any person who has submitted an 7,876
application under division (C) of section 5117.03 of the Revised 7,877
Code. 7,878
(2) "Application" means the application in section 5117.03 7,880
of the Revised Code. 7,881
(3) "Program" means the Ohio energy credit program 7,883
established under sections 5117.01 to 5117.12 of the Revised 7,884
Code. 7,885
(4) "Purchased power costs" means charges for the costs of 7,887
power purchased by an electric light company under Chapters 4905. 7,888
and 4909. of the Revised Code and includes charges resulting from 7,889
the exchange of electric power. 7,890
Sec. 5701.02. As used in Title LVII of the Revised Code: 7,899
(A) "Real property," "realty," and "land" include land 7,901
itself, whether laid out in town lots or otherwise, all growing 7,902
crops, including deciduous and evergreen trees, plants, and 7,903
shrubs, with all things contained therein, and, unless otherwise 7,904
specified in section 5701.03 of the Revised Code, all buildings, 7,905
structures, improvements, and fixtures of whatever kind on the 7,906
182
land, and all rights and privileges belonging or appertaining 7,907
thereto. 7,908
(B) "Building" means a permanent fabrication or 7,910
construction, attached or affixed to land, consisting of 7,911
foundations, walls, columns, girders, beams, floors, and a roof, 7,912
or some combination of these elemental parts, that is intended as 7,913
a habitation or shelter for people or animals or a shelter for 7,914
tangible personal property, and that has structural integrity 7,915
independent of the tangible personal property, if any, it is 7,916
designed to shelter. "BUILDING" INCLUDES A MOBILE HOME AS 7,917
DEFINED IN DIVISION (O) OF SECTION 4501.01 OF THE REVISED CODE 7,922
AND A MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 7,924
3781.06 OF THE REVISED CODE, IF THE HOME MEETS BOTH OF THE 7,925
FOLLOWING CONDITIONS:
(1) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 7,927
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED CODE 7,930
AND IS LOCATED ON LAND OWNED BY THE OWNER OF THE HOME. 7,931
(2) THE CERTIFICATE OF TITLE FOR THE HOME HAS BEEN 7,933
INACTIVATED BY THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED 7,934
IT PURSUANT TO SECTION 4505.11 OF THE REVISED CODE. 7,935
(C) "Fixture" means an item of tangible personal property 7,937
that has become permanently attached or affixed to the land or to 7,938
a building, structure, or improvement, and that primarily 7,939
benefits the realty and not the business, if any, conducted by 7,940
the occupant on the premises. 7,941
(D) "Improvement" means, with respect to a building or 7,943
structure, a permanent addition, enlargement, or alteration that, 7,944
had it been constructed at the same time as the building or 7,945
structure, would have been considered a part of the building or 7,946
structure. 7,947
(E) "Structure" means a permanent fabrication or 7,949
construction, other than a building, that is attached or affixed 7,950
to land, and that increases or enhances utilization or enjoyment 7,951
of the land. "Structure" includes, but is not limited to, 7,952
183
bridges, trestles, dams, storage silos for agricultural products, 7,953
fences, and walls. 7,954
Sec. 5715.39. The tax commissioner may remit real property 7,963
taxes, MANUFACTURED HOME TAXES, penalties, and interest found by 7,964
the commissioner to have been illegally assessed. The 7,966
commissioner also may remit any penalty charged against any real 7,967
property OR MANUFACTURED OR MOBILE HOME that was the subject of 7,968
an application for exemption from taxation under section 5715.27 7,969
of the Revised Code if the commissioner determines that the 7,970
applicant requested such exemption in good faith. The 7,971
commissioner shall include notice of the remission in the 7,972
commissioner's certification to the county auditor required under 7,973
that section. 7,974
The commissioner, on application by a taxpayer, shall remit 7,976
a penalty for late payment of any real property taxes OR 7,977
MANUFACTURED HOME TAXES when: 7,978
(A) The taxpayer could not make timely payment of the tax 7,980
because of the negligence or error of the auditor or treasurer in 7,981
the performance of a statutory duty relating to the levy or 7,982
collection of such tax. 7,983
(B) In cases other than those described in division (A) of 7,985
this section, the taxpayer failed to receive a tax bill or a 7,986
correct tax bill, and the taxpayer made a good faith effort to 7,987
obtain such bill within thirty days after the last day for 7,988
payment of the tax. 7,989
(C) The tax was not timely paid because of the death or 7,991
serious injury of the taxpayer, or the taxpayer's confinement in 7,993
a hospital within sixty days preceding the last day for payment
of the tax if, in any case, the tax was subsequently paid within 7,994
sixty days after the last day for payment of such tax. 7,995
(D) The taxpayer demonstrates to the satisfaction of the 7,997
commissioner that the full payment was properly deposited in the 7,998
mail in sufficient time for the envelope to be postmarked by the 7,999
United States postal service on or before the last day for 8,001
184
payment of such tax. A private meter postmark on an envelope is
not a valid postmark for purposes of establishing the date of 8,002
payment of such tax. 8,003
The commissioner shall consider the application, determine 8,005
whether the penalty should be remitted, and certify the 8,006
determination to the taxpayer, to the county treasurer, and to 8,008
the county auditor, who shall correct the tax list and duplicate
accordingly. 8,009
This section shall not provide to the taxpayer any remedy 8,011
with respect to any matter that the taxpayer may be authorized to 8,013
complain of under sections 4503.06, 5715.19, 5717.02, and 5727.47 8,014
of the Revised Code.
Applications for remission, and documents of any kind 8,016
related to those applications, filed with the tax commissioner 8,017
under this section, are public records within the meaning of 8,018
section 149.43 of the Revised Code, unless otherwise excepted 8,019
under that section. 8,020
Sec. 5728.01. As used in sections 5728.02 to 5728.14, 8,029
inclusive, of the Revised Code: 8,030
(A) "Motor vehicle" means everything on wheels which is 8,032
self-propelled, other than by muscular power or power collected 8,033
from electric trolley wires and other than vehicles or machinery 8,034
not designed for or employed in general highway transportation, 8,035
used to transport or propel property over a public highway. 8,036
(B) "Commercial car" means any motor vehicle used for 8,038
transporting property, wholly on its own structure on a public 8,039
highway. 8,040
(C) "Commercial tractor" means any motor vehicle designed 8,042
and used to propel or draw a trailer or semi-trailer or both on a 8,043
public highway without having any provision for carrying loads 8,044
independently of such trailer or semi-trailer. 8,045
(D) "Trailer" means everything on wheels which is not 8,047
self-propelled, except vehicles or machinery not designed for or 8,048
employed in general highway transportation and except vehicles 8,049
185
whose total weight excluding load is less than three thousand 8,050
pounds, used for carrying property wholly on its own structure 8,051
and for being drawn by a motor vehicle on a public highway, 8,052
including any such vehicle when formed by or operated as a 8,053
combination of a semi-trailer and a vehicle of the dolly type 8,054
such as that commonly known as a trailer dolly, except a 8,055
manufactured home. "TRAILER" DOES NOT INCLUDE MANUFACTURED HOMES 8,057
AS DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED
CODE OR MOBILE HOMES AS DEFINED IN DIVISION (O) OF SECTION 8,058
4501.01 OF THE REVISED CODE.
(E) "Semi-trailer" means everything on wheels which is not 8,060
self-propelled, except vehicles or machinery not designed for or 8,061
employed in general highway transportation and except vehicles 8,062
whose total weight excluding load is less than three thousand 8,063
pounds, designed and used for carrying property on a public 8,064
highway when being propelled or drawn by a commercial tractor 8,065
when part of its own weight or the weight of its load, or both, 8,066
rest upon and is carried by a commercial tractor. 8,067
(F) "Commercial tandem" means any commercial car and 8,069
trailer or any commercial tractor, semi-trailer, and trailer when 8,070
fastened together and used as one unit. 8,071
(G) "Commercial tractor combination" means any commercial 8,073
tractor and semi-trailer when fastened together and used as one 8,074
unit. 8,075
(H) "Axle" means two or more load carrying wheels mounted 8,077
in a single transverse vertical plane. 8,078
(I) "Public highway" means any highway, road, or street 8,080
dedicated to public use except a highway under the control and 8,081
jurisdiction of the Ohio turnpike commission created by the 8,082
provisions of section 5537.02 of the Revised Code. 8,083
Sec. 5739.02. For the purpose of providing revenue with 8,092
which to meet the needs of the state, for the use of the general 8,093
revenue fund of the state, for the purpose of securing a thorough 8,094
and efficient system of common schools throughout the state, for 8,095
186
the purpose of affording revenues, in addition to those from 8,096
general property taxes, permitted under constitutional 8,097
limitations, and from other sources, for the support of local 8,098
governmental functions, and for the purpose of reimbursing the 8,099
state for the expense of administering this chapter, an excise 8,100
tax is hereby levied on each retail sale made in this state. 8,101
(A) The tax shall be collected pursuant to the schedules 8,103
in section 5739.025 of the Revised Code. 8,104
The tax applies and is collectible when the sale is made, 8,106
regardless of the time when the price is paid or delivered. 8,107
In the case of a sale, the price of which consists in whole 8,109
or in part of rentals for the use of the thing transferred, the 8,110
tax, as regards such rentals, shall be measured by the 8,111
installments thereof. 8,112
In the case of a sale of a service defined under division 8,114
(MM) or (NN) of section 5739.01 of the Revised Code, the price of 8,115
which consists in whole or in part of a membership for the 8,116
receipt of the benefit of the service, the tax applicable to the 8,117
sale shall be measured by the installments thereof. 8,118
(B) The tax does not apply to the following: 8,120
(1) Sales to the state or any of its political 8,122
subdivisions, or to any other state or its political subdivisions 8,123
if the laws of that state exempt from taxation sales made to this 8,124
state and its political subdivisions; 8,125
(2) Sales of food for human consumption off the premises 8,127
where sold; 8,128
(3) Sales of food sold to students only in a cafeteria, 8,130
dormitory, fraternity, or sorority maintained in a private, 8,131
public, or parochial school, college, or university; 8,132
(4) Sales of newspapers, and of magazine subscriptions 8,134
shipped by second class mail, and sales or transfers of magazines 8,135
distributed as controlled circulation publications; 8,136
(5) The furnishing, preparing, or serving of meals without 8,138
charge by an employer to an employee provided the employer 8,139
187
records the meals as part compensation for services performed or 8,140
work done; 8,141
(6) Sales of motor fuel upon receipt, use, distribution, 8,144
or sale of which in this state a tax is imposed by the law of 8,145
this state, but this exemption shall not apply to the sale of 8,146
motor fuel on which a refund of the tax is allowable under 8,147
section 5735.14 of the Revised Code; and the tax commissioner may 8,148
deduct the amount of tax levied by this section applicable to the 8,149
price of motor fuel when granting a refund of motor fuel tax 8,150
pursuant to section 5735.14 of the Revised Code and shall cause 8,151
the amount deducted to be paid into the general revenue fund of 8,152
this state;
(7) Sales of natural gas by a natural gas company, of 8,154
electricity by an electric company, of water by a water-works 8,155
company, or of steam by a heating company, if in each case the 8,156
thing sold is delivered to consumers through wires, pipes, or 8,157
conduits, and all sales of communications services by a telephone 8,158
or telegraph company, all terms as defined in section 5727.01 of 8,159
the Revised Code; 8,160
(8) Casual sales by a person, or auctioneer employed 8,162
directly by the person to conduct such sales, except as to such 8,164
sales of motor vehicles, watercraft or outboard motors required 8,165
to be titled under section 1548.06 of the Revised Code, 8,166
watercraft documented with the United States coast guard, 8,167
snowmobiles, AND all-purpose vehicles as defined in section 8,168
4519.01 of the Revised Code, and manufactured homes; 8,169
(9) Sales of services or tangible personal property, other 8,171
than motor vehicles, MOBILE HOMES, and manufactured homes, by 8,173
churches or by nonprofit organizations operated exclusively for
charitable purposes as defined in division (B)(12) of this 8,175
section, provided that the number of days on which such tangible 8,176
personal property or services, other than items never subject to 8,177
the tax, are sold does not exceed six in any calendar year. If 8,178
the number of days on which such sales are made exceeds six in 8,179
188
any calendar year, the church or organization shall be considered 8,180
to be engaged in business and all subsequent sales by it shall be 8,181
subject to the tax. In counting the number of days, all sales by 8,182
groups within a church or within an organization shall be 8,183
considered to be sales of that church or organization, except 8,184
that sales made by separate student clubs and other groups of 8,185
students of a primary or secondary school, and sales made by a 8,186
parent-teacher association, booster group, or similar 8,187
organization that raises money to support or fund curricular or 8,188
extracurricular activities of a primary or secondary school, 8,189
shall not be considered to be sales of such school, and sales by 8,190
each such club, group, association, or organization shall be 8,191
counted separately for purposes of the six-day limitation. This 8,192
division does not apply to sales by a noncommercial educational 8,193
radio or television broadcasting station. 8,194
(10) Sales not within the taxing power of this state under 8,196
the Constitution of the United States; 8,197
(11) The transportation of persons or property, unless the 8,199
transportation is by a private investigation and security 8,200
service; 8,201
(12) Sales of tangible personal property or services to 8,203
churches, to organizations exempt from taxation under section 8,204
501(c)(3) of the Internal Revenue Code of 1986, and to any other 8,205
nonprofit organizations operated exclusively for charitable 8,206
purposes in this state, no part of the net income of which inures 8,207
to the benefit of any private shareholder or individual, and no 8,208
substantial part of the activities of which consists of carrying 8,209
on propaganda or otherwise attempting to influence legislation; 8,210
sales to offices administering one or more homes for the aged or 8,211
one or more hospital facilities exempt under section 140.08 of 8,212
the Revised Code; and sales to organizations described in 8,213
division (D) of section 5709.12 of the Revised Code. 8,214
"Charitable purposes" means the relief of poverty; the 8,216
improvement of health through the alleviation of illness, 8,217
189
disease, or injury; the operation of an organization exclusively 8,219
for the provision of professional, laundry, printing, and 8,220
purchasing services to hospitals or charitable institutions; the 8,222
operation of a home for the aged, as defined in section 5701.13 8,223
of the Revised Code; the operation of a radio or television 8,224
broadcasting station that is licensed by the federal 8,225
communications commission as a noncommercial educational radio or 8,226
television station; the operation of a nonprofit animal adoption 8,228
service or a county humane society; the promotion of education by 8,229
an institution of learning that maintains a faculty of qualified 8,230
instructors, teaches regular continuous courses of study, and
confers a recognized diploma upon completion of a specific 8,231
curriculum; the operation of a parent teacher association, 8,232
booster group, or similar organization primarily engaged in the 8,233
promotion and support of the curricular or extracurricular 8,234
activities of a primary or secondary school; the operation of a 8,235
community or area center in which presentations in music, 8,236
dramatics, the arts, and related fields are made in order to 8,237
foster public interest and education therein; the production of 8,238
performances in music, dramatics, and the arts; or the promotion 8,240
of education by an organization engaged in carrying on research
in, or the dissemination of, scientific and technological 8,241
knowledge and information primarily for the public. 8,242
Nothing in this division shall be deemed to exempt sales to 8,244
any organization for use in the operation or carrying on of a 8,245
trade or business, or sales to a home for the aged for use in the 8,246
operation of independent living facilities as defined in division 8,247
(A) of section 5709.12 of the Revised Code. 8,248
(13) Building and construction materials and services sold 8,250
to construction contractors for incorporation into a structure or 8,251
improvement to real property under a construction contract with 8,252
this state or a political subdivision thereof, or with the United 8,253
States government or any of its agencies; building and 8,254
construction materials and services sold to construction 8,255
190
contractors for incorporation into a structure or improvement to 8,256
real property that are accepted for ownership by this state or 8,258
any of its political subdivisions, or by the United States 8,259
government or any of its agencies at the time of completion of 8,260
such structures or improvements; building and construction 8,261
materials sold to construction contractors for incorporation into 8,262
a horticulture structure or livestock structure for a person 8,263
engaged in the business of horticulture or producing livestock; 8,264
building materials and services sold to a construction contractor 8,265
for incorporation into a house of public worship or religious 8,266
education, or a building used exclusively for charitable purposes 8,267
under a construction contract with an organization whose purpose 8,268
is as described in division (B)(12) of this section; building and 8,269
construction materials sold for incorporation into the original 8,270
construction of a sports facility under section 307.696 of the 8,271
Revised Code; and building and construction materials and 8,272
services sold to a construction contractor for incorporation into 8,273
real property outside this state if such materials and services, 8,274
when sold to a construction contractor in the state in which the 8,275
real property is located for incorporation into real property in 8,276
that state, would be exempt from a tax on sales levied by that 8,277
state; 8,278
(14) Sales of ships or vessels or rail rolling stock used 8,280
or to be used principally in interstate or foreign commerce, and 8,281
repairs, alterations, fuel, and lubricants for such ships or 8,282
vessels or rail rolling stock; 8,283
(15) Sales to persons engaged in any of the activities 8,285
mentioned in division (E)(2) or (9) of section 5739.01 of the 8,286
Revised Code, to persons engaged in making retail sales, or to 8,287
persons who purchase for sale from a manufacturer tangible 8,288
personal property that was produced by the manufacturer in 8,289
accordance with specific designs provided by the purchaser, of 8,290
packages, including material and parts for packages, and of 8,291
machinery, equipment, and material for use primarily in packaging 8,292
191
tangible personal property produced for sale by or on the order 8,293
of the person doing the packaging, or sold at retail. "Packages" 8,294
includes bags, baskets, cartons, crates, boxes, cans, bottles, 8,295
bindings, wrappings, and other similar devices and containers, 8,296
and "packaging" means placing therein. 8,297
(16) Sales of food to persons using food stamp coupons to 8,299
purchase the food. As used in division (B)(16) of this section, 8,300
"food" has the same meaning as in the "Food Stamp Act of 1977," 8,301
91 Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations 8,302
adopted pursuant to that act. 8,303
(17) Sales to persons engaged in farming, agriculture, 8,305
horticulture, or floriculture, of tangible personal property for 8,306
use or consumption directly in the production by farming, 8,307
agriculture, horticulture, or floriculture of other tangible 8,308
personal property for use or consumption directly in the 8,309
production of tangible personal property for sale by farming, 8,310
agriculture, horticulture, or floriculture; or material and parts 8,311
for incorporation into any such tangible personal property for 8,312
use or consumption in production; and of tangible personal 8,313
property for such use or consumption in the conditioning or 8,314
holding of products produced by and for such use, consumption, or 8,315
sale by persons engaged in farming, agriculture, horticulture, or 8,316
floriculture, except where such property is incorporated into 8,317
real property; 8,318
(18) Sales of drugs dispensed by a registered pharmacist 8,320
upon the order of a practitioner licensed to prescribe, dispense, 8,321
and administer drugs to a human being in the course of the 8,322
professional practice; insulin as recognized in the official 8,323
United States pharmacopoeia; urine and blood testing materials 8,324
when used by diabetics or persons with hypoglycemia to test for 8,325
glucose or acetone; hypodermic syringes and needles when used by 8,326
diabetics for insulin injections; epoetin alfa when purchased for 8,327
use in the treatment of persons with end-stage renal disease; 8,328
hospital beds when purchased for use by persons with medical 8,330
192
problems for medical purposes; and oxygen and oxygen-dispensing 8,331
equipment when purchased for use by persons with medical problems 8,332
for medical purposes;
(19) Sales of artificial limbs or portion thereof, breast 8,334
prostheses, and other prosthetic devices for humans; braces or 8,335
other devices for supporting weakened or nonfunctioning parts of 8,336
the human body; wheelchairs; devices used to lift wheelchairs 8,337
into motor vehicles and parts and accessories to such devices; 8,338
crutches or other devices to aid human perambulation; and items 8,339
of tangible personal property used to supplement impaired 8,340
functions of the human body such as respiration, hearing, or 8,341
elimination. No exemption under this division shall be allowed 8,342
for nonprescription drugs, medicines, or remedies; items or 8,343
devices used to supplement vision; items or devices whose 8,344
function is solely or primarily cosmetic; or physical fitness 8,345
equipment. This division does not apply to sales to a physician 8,346
or medical facility for use in the treatment of a patient. 8,347
(20) Sales of emergency and fire protection vehicles and 8,349
equipment to nonprofit organizations for use solely in providing 8,350
fire protection and emergency services for political subdivisions 8,351
of the state; 8,352
(21) Sales of tangible personal property manufactured in 8,354
this state, if sold by the manufacturer in this state to a 8,355
retailer for use in the retail business of the retailer outside 8,356
of this state and if possession is taken from the manufacturer by 8,358
the purchaser within this state for the sole purpose of 8,359
immediately removing the same from this state in a vehicle owned 8,360
by the purchaser;
(22) Sales of services provided by the state or any of its 8,362
political subdivisions, agencies, instrumentalities, 8,363
institutions, or authorities, or by governmental entities of the 8,364
state or any of its political subdivisions, agencies, 8,365
instrumentalities, institutions, or authorities; 8,366
(23) Sales of motor vehicles to nonresidents of this state 8,368
193
upon the presentation of an affidavit executed in this state by 8,369
the nonresident purchaser affirming that the purchaser is a 8,370
nonresident of this state, that possession of the motor vehicle 8,371
is taken in this state for the sole purpose of immediately 8,372
removing it from this state, that the motor vehicle will be 8,373
permanently titled and registered in another state, and that the 8,374
motor vehicle will not be used in this state; 8,375
(24) Sales to persons engaged in the preparation of eggs 8,377
for sale of tangible personal property used or consumed directly 8,378
in such preparation, including such tangible personal property 8,379
used for cleaning, sanitizing, preserving, grading, sorting, and 8,380
classifying by size; packages, including material and parts for 8,381
packages, and machinery, equipment, and material for use in 8,382
packaging eggs for sale; and handling and transportation 8,383
equipment and parts therefor, except motor vehicles licensed to 8,384
operate on public highways, used in intraplant or interplant 8,385
transfers or shipment of eggs in the process of preparation for 8,386
sale, when the plant or plants within or between which such 8,387
transfers or shipments occur are operated by the same person. 8,388
"Packages" includes containers, cases, baskets, flats, fillers, 8,389
filler flats, cartons, closure materials, labels, and labeling 8,390
materials, and "packaging" means placing therein. 8,391
(25)(a) Sales of water to a consumer for residential use, 8,393
except the sale of bottled water, distilled water, mineral water, 8,394
carbonated water, or ice; 8,395
(b) Sales of water by a nonprofit corporation engaged 8,397
exclusively in the treatment, distribution, and sale of water to 8,398
consumers, if such water is delivered to consumers through pipes 8,399
or tubing. 8,400
(26) Fees charged for inspection or reinspection of motor 8,402
vehicles under section 3704.14 of the Revised Code; 8,403
(27) Sales of solar, wind, or hydrothermal energy systems 8,405
that meet the guidelines established under division (B) of 8,406
section 1551.20 of the Revised Code, components of such systems 8,407
194
that are identified under division (B) or (D) of that section, or 8,408
charges for the installation of such systems or components, made 8,409
during the period from August 14, 1979, through December 31, 8,410
1985; 8,411
(28) Sales to persons licensed to conduct a food service 8,413
operation pursuant to section 3732.03 of the Revised Code, of 8,414
tangible personal property primarily used directly for the 8,415
following:
(a) To prepare food for human consumption for sale; 8,417
(b) To preserve food that has been or will be prepared for 8,420
human consumption for sale by the food service operator, not
including tangible personal property used to display food for 8,421
selection by the consumer; 8,422
(c) To clean tangible personal property used to prepare or 8,424
serve food for human consumption for sale. 8,425
(29) Sales of animals by nonprofit animal adoption 8,427
services or county humane societies; 8,428
(30) Sales of services to a corporation described in 8,430
division (A) of section 5709.72 of the Revised Code, and sales of 8,431
tangible personal property that qualifies for exemption from 8,432
taxation under section 5709.72 of the Revised Code; 8,433
(31) Sales and installation of agricultural land tile, as 8,435
defined in division (B)(5)(a) of section 5739.01 of the Revised 8,436
Code; 8,437
(32) Sales and erection or installation of portable grain 8,439
bins, as defined in division (B)(5)(b) of section 5739.01 of the 8,440
Revised Code; 8,441
(33) The sale, lease, repair, and maintenance of; parts 8,443
for; or items attached to or incorporated in motor vehicles that 8,444
are primarily used for transporting tangible personal property by 8,445
a person engaged in highway transportation for hire; 8,446
(34) Sales to the state headquarters of any veterans' 8,448
organization in Ohio that is either incorporated and issued a 8,449
charter by the congress of the United States or is recognized by 8,450
195
the United States veterans administration, for use by the 8,451
headquarters; 8,452
(35) Sales to a telecommunications service vendor of 8,454
tangible personal property and services used directly and 8,455
primarily in transmitting, receiving, switching, or recording any 8,456
interactive, two-way electromagnetic communications, including 8,457
voice, image, data, and information, through the use of any 8,458
medium, including, but not limited to, poles, wires, cables, 8,459
switching equipment, computers, and record storage devices and 8,460
media, and component parts for the tangible personal property. 8,461
The exemption provided in division (B)(35) of this section shall 8,462
be in lieu of all other exceptions under division (E)(2) of 8,463
section 5739.01 of the Revised Code to which a telecommunications 8,464
service vendor may otherwise be entitled based upon the use of 8,465
the thing purchased in providing the telecommunications service. 8,466
(36) Sales of investment metal bullion and investment 8,468
coins. "Investment metal bullion" means any elementary precious 8,469
metal that has been put through a process of smelting or 8,470
refining, including, but not limited to, gold, silver, platinum, 8,471
and palladium, and which is in such state or condition that its 8,472
value depends upon its content and not upon its form. 8,473
"Investment metal bullion" does not include fabricated precious 8,474
metal that has been processed or manufactured for one or more 8,476
specific and customary industrial, professional, or artistic 8,477
uses. "Investment coins" means numismatic coins or other forms 8,478
of money and legal tender manufactured of gold, silver, platinum, 8,479
palladium, or other metal under the laws of the United States or 8,480
any foreign nation with a fair market value greater than any 8,481
statutory or nominal value of such coins. 8,482
(37)(a) Sales where the purpose of the consumer is to use 8,484
or consume the things transferred in making retail sales and 8,485
consisting of newspaper inserts, catalogues, coupons, flyers, 8,486
gift certificates, or other advertising material that prices and 8,488
describes tangible personal property offered for retail sale. 8,489
196
(b) Sales to direct marketing vendors of preliminary 8,491
materials such as photographs, artwork, and typesetting that will 8,492
be used in printing advertising material; of printed matter that 8,493
offers free merchandise or chances to win sweepstake prizes and 8,494
that is mailed to potential customers with advertising material 8,495
described in division (B)(37)(a) of this section; and of 8,496
equipment such as telephones, computers, facsimile machines, and 8,497
similar tangible personal property primarily used to accept 8,498
orders for direct marketing retail sales. 8,499
(c) Sales of automatic food vending machines that preserve 8,501
food with a shelf life of forty-five days or less by 8,502
refrigeration and dispense it to the consumer. 8,503
For purposes of division (B)(37) of this section, "direct 8,505
marketing" means the method of selling where consumers order 8,506
tangible personal property by United States mail, delivery 8,507
service, or telecommunication and the vendor delivers or ships 8,508
the tangible personal property sold to the consumer from a 8,509
warehouse, catalogue distribution center, or similar fulfillment 8,510
facility by means of the United States mail, delivery service, or 8,511
common carrier. 8,512
(38) Sales to a person engaged in the business of 8,514
horticulture or producing livestock of materials to be 8,515
incorporated into a horticulture structure or livestock 8,516
structure; 8,517
(39) The sale of a motor vehicle that is used exclusively 8,519
for a vanpool ridesharing arrangement to persons participating in 8,520
the vanpool ridesharing arrangement when the vendor is selling 8,521
the vehicle pursuant to a contract between the vendor and the 8,522
department of transportation;
(40) Sales of personal computers, computer monitors, 8,524
computer keyboards, modems, and other peripheral computer 8,525
equipment to an individual who is licensed or certified to teach 8,526
in an elementary or a secondary school in this state for use by 8,527
that individual in preparation for teaching elementary or
197
secondary school students; 8,528
(41) Sales to a professional racing team of any of the 8,530
following: 8,531
(a) Motor racing vehicles; 8,533
(b) Repair services for motor racing vehicles; 8,536
(c) Items of property that are attached to or incorporated 8,539
in motor racing vehicles, including engines, chassis, and all 8,540
other components of the vehicles, and all spare, replacement, and 8,541
rebuilt parts or components of the vehicles; except not including 8,542
tires, consumable fluids, paint, and accessories consisting of 8,543
instrumentation sensors and related items added to the vehicle to 8,544
collect and transmit data by means of telemetry and other forms 8,545
of communication.
(42) SALES OF MANUFACTURED AND MOBILE HOMES THAT HAVE 8,547
ACQUIRED SITUS IN THIS STATE, AS DEFINED IN DIVISION (OO) OF 8,548
SECTION 4501.01 OF THE REVISED CODE. 8,549
For the purpose of the proper administration of this 8,551
chapter, and to prevent the evasion of the tax, it is presumed 8,552
that all sales made in this state are subject to the tax until 8,553
the contrary is established. 8,554
As used in this section, except in division (B)(16) of this 8,556
section, "food" includes cereals and cereal products, milk and 8,557
milk products including ice cream, meat and meat products, fish 8,558
and fish products, eggs and egg products, vegetables and 8,559
vegetable products, fruits, fruit products, and pure fruit 8,560
juices, condiments, sugar and sugar products, coffee and coffee 8,561
substitutes, tea, and cocoa and cocoa products. It does not 8,562
include: spirituous or malt liquors; soft drinks; sodas and 8,563
beverages that are ordinarily dispensed at bars and soda 8,564
fountains or in connection therewith, other than coffee, tea, and 8,565
cocoa; root beer and root beer extracts; malt and malt extracts; 8,566
mineral oils, cod liver oils, and halibut liver oil; medicines, 8,567
including tonics, vitamin preparations, and other products sold 8,568
primarily for their medicinal properties; and water, including 8,569
198
mineral, bottled, and carbonated waters, and ice. 8,570
(C) The levy of an excise tax on transactions by which 8,572
lodging by a hotel is or is to be furnished to transient guests 8,573
pursuant to this section and division (B) of section 5739.01 of 8,574
the Revised Code does not prevent any of the following: 8,575
(1) A municipal corporation or township from levying an 8,577
excise tax for any lawful purpose not to exceed three per cent on 8,578
transactions by which lodging by a hotel is or is to be furnished 8,579
to transient guests in addition to the tax levied by this 8,580
section. If a municipal corporation or township repeals a tax 8,581
imposed under division (C)(1) of this section and a county in 8,582
which the municipal corporation or township has territory has a 8,583
tax imposed under division (C) of section 5739.024 of the Revised 8,584
Code in effect, the municipal corporation or township may not 8,585
reimpose its tax as long as that county tax remains in effect. A 8,586
municipal corporation or township in which a tax is levied under 8,587
division (B)(2) of section 351.021 of the Revised Code may not 8,588
increase the rate of its tax levied under division (C)(1) of this 8,589
section to any rate that would cause the total taxes levied under 8,590
both of those divisions to exceed three per cent on any lodging 8,591
transaction within the municipal corporation or township. 8,592
(2) A municipal corporation or a township from levying an 8,594
additional excise tax not to exceed three per cent on such 8,595
transactions pursuant to division (B) of section 5739.024 of the 8,596
Revised Code. Such tax is in addition to any tax imposed under 8,597
division (C)(1) of this section. 8,598
(3) A county from levying an excise tax pursuant to 8,600
division (A) of section 5739.024 of the Revised Code. 8,601
(4) A county from levying an excise tax not to exceed 8,603
three per cent of such transactions pursuant to division (C) of 8,604
section 5739.024 of the Revised Code. Such a tax is in addition 8,605
to any tax imposed under division (C)(3) of this section. 8,606
(5) A convention facilities authority, as defined in 8,608
division (A) of section 351.01 of the Revised Code, from levying 8,609
199
the excise taxes provided for in division (B) of section 351.021 8,610
of the Revised Code. 8,611
(6) A county from levying an excise tax not to exceed one 8,613
and one-half per cent of such transactions pursuant to division 8,614
(D) of section 5739.024 of the Revised Code. Such tax is in 8,615
addition to any tax imposed under division (C)(3) or (4) of this 8,616
section. 8,617
(7) A county from levying an excise tax not to exceed one 8,619
and one-half per cent of such transactions pursuant to division 8,620
(E) of section 5739.024 of the Revised Code. Such a tax is in 8,621
addition to any tax imposed under division (C)(3), (4), or (6) of 8,622
this section. 8,623
(D) The levy of this tax on retail sales of recreation and 8,625
sports club service shall not prevent a municipal corporation 8,626
from levying any tax on recreation and sports club dues or on any 8,627
income generated by recreation and sports club dues. 8,628
Sec. 5739.0210. (A) AS USED IN THIS SECTION AND SECTION 8,631
5739.02 OF THE REVISED CODE:
(1) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 8,633
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE AND 8,636
INCLUDES ALL SKIRTING, AWNINGS, INTERIOR CABINETRY, AND OTHER 8,637
ACCESSORIES AND ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND 8,638
INCORPORATED AS PART OF THE HOME, BUT DOES NOT INCLUDE ANY 8,639
FURNITURE NOT PERMANENTLY AFFIXED TO THE HOME. 8,640
(2) "MANUFACTURER," "REMANUFACTURER," AND "DISTRIBUTOR" 8,642
MEANS A MANUFACTURER, REMANUFACTURER, OR DISTRIBUTOR OF 8,643
MANUFACTURED HOMES OR MOBILE HOMES. 8,644
(3) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) 8,647
OF SECTION 4501.01 OF THE REVISED CODE AND INCLUDES ALL SKIRTING, 8,649
AWNINGS, INTERIOR CABINETRY, AND OTHER ACCESSORIES AND 8,650
ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND INCORPORATED AS 8,651
PART OF THE HOME, BUT DOES NOT INCLUDE ANY FURNITURE NOT 8,652
PERMANENTLY AFFIXED TO THE HOME. 8,653
(4) "NEW MANUFACTURED HOME" AND "NEW MOBILE HOME" MEANS A 8,655
200
MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH HAS NEVER 8,656
BEEN TRANSFERRED BY A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, 8,657
OR NEW MOTOR VEHICLE DEALER TO A PURCHASER IN THIS STATE WHO IS 8,658
NOT A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR NEW MOTOR 8,659
VEHICLE DEALER. 8,660
(5) "NEW MOTOR VEHICLE DEALER" HAS THE SAME MEANING AS IN 8,662
SECTION 4517.01 OF THE REVISED CODE. 8,664
(6) "USED MANUFACTURED HOME" AND "USED MOBILE HOME" MEANS 8,666
A MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH IS BEING 8,667
TRANSFERRED OR PREVIOUSLY HAS BEEN TRANSFERRED BY AN OWNER OTHER 8,668
THAN A NEW MOTOR VEHICLE DEALER. 8,669
(B) NOTWITHSTANDING THIS CHAPTER OR CHAPTER 5741. OF THE 8,673
REVISED CODE, THE TAX LEVIED UNDER SUCH CHAPTERS ON THE RETAIL 8,675
SALES OF MANUFACTURED HOMES AND MOBILE HOMES SOLD AFTER JANUARY 8,676
1, 1999, SHALL BE REPORTED AND PAID AS PROVIDED IN THIS SECTION. 8,677
FOR PURPOSES OF THIS CHAPTER AND CHAPTER 5741. OF THE REVISED 8,681
CODE, A MANUFACTURED HOME OR A MOBILE HOME SOLD ON OR AFTER 8,683
JANUARY 1, 1999, SHALL NOT BE CONSIDERED A MOTOR VEHICLE. 8,684
(C) THE TRANSFER OF A USED MANUFACTURED HOME OR USED 8,687
MOBILE HOME ON WHICH THE TRANSFER TAX IMPOSED BY SECTION 322.06 8,688
OF THE REVISED CODE HAS BEEN PAID SHALL NOT BE CONSIDERED A SALE 8,691
FOR PURPOSES OF THIS CHAPTER OR CHAPTER 5741. OF THE REVISED CODE 8,694
AND NO TAX REQUIRED BY THIS CHAPTER OR CHAPTER 5741. OF THE 8,696
REVISED CODE SHALL BE PAID ON SUCH TRANSFER. 8,698
(D) NEW MOTOR VEHICLE DEALERS THAT PURCHASE NEW 8,701
MANUFACTURED HOMES OR NEW MOBILE HOMES FROM A MANUFACTURER, 8,702
REMANUFACTURER, DISTRIBUTOR, OR ANOTHER DEALER SHALL NOT PAY THE 8,703
TAX IMPOSED BY THIS CHAPTER TO THE SELLER OR VENDOR AT THE TIME 8,704
OF PURCHASE.
(E) WHEN A NEW MOTOR VEHICLE DEALER SELLS A NEW 8,707
MANUFACTURED HOME OR NEW MOBILE HOME TO A PURCHASER, OTHER THAN 8,708
ANOTHER NEW MOTOR VEHICLE DEALER PURCHASING SUCH HOME FOR 8,709
SUBSEQUENT SALE BY THE DEALER, THE NEW MOTOR VEHICLE DEALER SHALL 8,710
BE THE CONSUMER OF SUCH SALE AND SHALL REMIT THE TAX REQUIRED BY 8,711
201
THIS CHAPTER AND CHAPTER 5741. OF THE REVISED CODE. THE PRICE ON 8,714
WHICH THE TAX SHALL BE PAID IS THE AGGREGATE VALUE IN MONEY OF 8,715
ANYTHING PREVIOUSLY PAID OR DELIVERED, OR PROMISED TO BE PAID OR 8,716
DELIVERED, BY THE NEW MOTOR VEHICLE DEALER FOR THAT DEALER'S 8,717
PREVIOUS PURCHASE OF THE NEW MANUFACTURED OR MOBILE HOME FROM A 8,718
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 8,719
VEHICLE DEALER. THE TAX APPLIES AND SHALL BE PAID BY THE DEALER 8,720
ON THE DATE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS 8,721
DELIVERED TO THE PURCHASER, THE DATE THE PURCHASER REMITS THE 8,722
FULL PRICE FOR THE MANUFACTURED HOME OR NEW MOBILE HOME TO THE 8,723
DEALER, OR, IN THE CASE OF A DEALER-FINANCED TRANSACTION, THE 8,724
DATE THE PURCHASER COMPLETELY EXECUTES THE FINANCING FOR THE NEW 8,725
MANUFACTURED HOME OR NEW MOBILE HOME, WHICHEVER DATE OCCURS 8,726
FIRST. THE TAX SHALL BE PAID AT THE RATE IN EFFECT IN THE COUNTY 8,728
WHERE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS TO BE 8,729
TITLED TO THE PURCHASER.
(F) A NEW MOTOR VEHICLE DEALER SHALL NOT CHARGE A TAX 8,732
UNDER THIS CHAPTER OR CHAPTER 5741. OF THE REVISED CODE TO THE 8,735
PURCHASER OF A NEW MANUFACTURED HOME OR A NEW MOBILE HOME, BUT 8,736
MAY PASS THE TAX THROUGH TO THE PURCHASER AS PART OF THE DEALER'S 8,737
COST OF THE NEW MANUFACTURED HOME OR NEW MOBILE HOME. 8,738
(G) A PERSON PERFORMING REPAIRS OR IMPROVEMENTS TO A 8,741
MANUFACTURED HOME OR A MOBILE HOME SHALL BE CONSIDERED THE 8,742
CONSUMER OF ALL PROPERTY USED IN THE PERFORMANCE OF THE REPAIRS 8,743
OR IMPROVEMENTS AND SHALL NOT BE CONSIDERED TO BE MAKING SALES OF 8,744
THE REPAIRS OR IMPROVEMENTS. 8,745
Sec. 5741.02. (A) For the use of the general revenue fund 8,754
of the state, an excise tax is hereby levied on the storage, use, 8,755
or other consumption in this state of tangible personal property 8,756
or the benefit realized in this state of any service provided. 8,757
The tax shall be collected pursuant to the schedules in section 8,758
5739.025 of the Revised Code. 8,759
(B) Each consumer, storing, using, or otherwise consuming 8,761
in this state tangible personal property or realizing in this 8,762
202
state the benefit of any service provided, shall be liable for 8,763
the tax, and such liability shall not be extinguished until the 8,764
tax has been paid to this state; provided, that the consumer 8,765
shall be relieved from further liability for the tax if the tax 8,766
has been paid to a seller in accordance with section 5741.04 of 8,767
the Revised Code or prepaid by the seller in accordance with 8,768
section 5741.06 of the Revised Code. 8,769
(C) The tax does not apply to the storage, use, or 8,771
consumption in this state of the following described tangible 8,772
personal property or services, nor to the storage, use, or 8,773
consumption or benefit in this state of tangible personal 8,774
property or services purchased under the following described 8,775
circumstances: 8,776
(1) When the sale of property or service in this state is 8,778
subject to the excise tax imposed by sections 5739.01 to 5739.31 8,779
of the Revised Code, provided said tax has been paid; 8,780
(2) Except as provided in division (D) of this section, 8,782
tangible personal property or services, the acquisition of which, 8,783
if made in Ohio, would be a sale not subject to the tax imposed 8,784
by sections 5739.01 to 5739.31 of the Revised Code; 8,785
(3) Property or services, the storage, use, or other 8,787
consumption of or benefit from which this state is prohibited 8,788
from taxing by the constitution CONSTITUTION of the United 8,790
States, laws of the United States, or the constitution 8,791
CONSTITUTION of this state. This exemption shall not exempt from 8,793
the application of the tax imposed by this section the storage, 8,794
use, or consumption of tangible personal property which THAT was 8,795
purchased in interstate commerce, but which THAT has come to rest 8,796
in this state, provided that fuel to be used or transported in 8,798
carrying on interstate commerce which THAT is stopped within this 8,799
state pending transfer from one conveyance to another is exempt 8,800
from the excise tax imposed by this section and section 5739.02 8,801
of the Revised Code;
(4) Transient use of tangible personal property in this 8,803
203
state by a nonresident tourist or vacationer, or a non-business 8,804
use within this state by a nonresident of this state, if the 8,805
property so used was purchased outside this state for use outside 8,806
this state and is not required to be registered or licensed under 8,807
the laws of this state; 8,808
(5) Tangible personal property or services rendered upon 8,810
which taxes have been paid to another jurisdiction to the extent 8,811
of the amount of the tax paid to such other jurisdiction. Where 8,812
the amount of the tax imposed by this section and imposed 8,813
pursuant to section 5741.021, 5741.022, or 5741.023 of the 8,814
Revised Code exceeds the amount paid to another jurisdiction, the 8,815
difference shall be allocated between the tax imposed by this 8,816
section and any tax imposed by a county or a transit authority 8,817
pursuant to section 5741.021, 5741.022, or 5741.023 of the 8,818
Revised Code, in proportion to the respective rates of such 8,819
taxes. 8,820
As used in this subdivision, "taxes paid to another 8,822
jurisdiction" means the total amount of retail sales or use tax 8,823
or similar tax based upon the sale, purchase, or use of tangible 8,824
personal property or services rendered legally, levied by and 8,825
paid to another state or political subdivision thereof, or to the 8,826
District of Columbia, where the payment of such tax does not 8,827
entitle the taxpayer to any refund or credit for such payment. 8,828
(6) THE TRANSFER OF A USED MANUFACTURED HOME OR USED 8,830
MOBILE HOME, AS DEFINED BY SECTION 5739.0210 OF THE REVISED CODE, 8,831
ON WHICH THE TRANSFER TAX IMPOSED BY SECTION 322.06 OF THE 8,832
REVISED CODE HAS BEEN PAID.
(D) The tax applies to the storage, use, or other 8,834
consumption in this state of tangible personal property or 8,835
services, the acquisition of which at the time of sale was 8,836
excepted under division (E)(1) of section 5739.01 of the Revised 8,837
Code from the tax imposed by section 5739.02 of the Revised Code, 8,838
but which has subsequently been temporarily or permanently 8,839
stored, used, or otherwise consumed in a taxable manner. 8,840
204
(E) For the purpose of the proper administration of 8,842
sections 5741.01 to 5741.22 of the Revised Code, and to prevent 8,843
the evasion of the tax hereby levied, it shall be presumed that 8,844
any use, storage, or other consumption of tangible personal 8,845
property in this state is subject to the tax until the contrary 8,846
is established. 8,847
Section 2. That existing sections 303.21, 305.31, 319.202, 8,849
319.302, 319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 8,850
322.03, 322.05, 322.99, 323.151, 323.152, 323.153, 323.154, 8,851
323.155, 323.156, 323.31, 325.31, 519.21, 1151.349, 1345.71, 8,852
1506.01, 1521.01, 1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 8,853
3733.025, 3733.06, 3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 8,854
3781.10, 3781.181, 3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 8,855
4503.061, 4503.062, 4503.063, 4503.064, 4503.065, 4503.066, 8,856
4503.067, 4503.19, 4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 8,857
4505.11, 4505.20, 4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 8,858
4733.18, 4905.90, 5117.01, 5701.02, 5715.39, 5728.01, 5739.02, 8,859
and 5741.02 of the Revised Code are hereby repealed. 8,861
Section 3. Section 305.31 of the Revised Code is presented 8,864
in this act as a composite of the section as amended by both Am. 8,866
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 8,869
letters. Section 319.302 of the Revised Code is presented in 8,870
this act as a composite of the section as amended by both Sub. 8,872
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 8,874
letters. Section 3781.10 of the Revised Code is presented in 8,875
this act as a composite of the section as amended by both Sub. 8,876
H.B. 231 and Am. Sub. S.B. 162 of the 121st General Assembly, 8,878
with the new language of neither of the acts shown in capital 8,879
letters. This is in recognition of the principle stated in 8,880
division (B) of section 1.52 of the Revised Code that such 8,881
amendments are to be harmonized where not substantively 8,882
irreconcilable and constitutes a legislative finding that such is 8,883
205
the resulting version in effect prior to the effective date of
this act. 8,884