As Passed by the House 1
122nd General Assembly 4
Regular Session Am. Sub. S. B. No. 142 5
1997-1998 6
SENATORS B. JOHNSON-BLESSING-WHITE-GARDNER-WATTS-FINAN- 8
REPRESENTATIVES THOMAS-CORBIN-JOLIVETTE-BRITTON-GRENDELL- 9
BENDER-OPFER-VESPER-GARCIA-FORD-TAYLOR-CALLENDER- 10
OGG-PRINGLE-JOHNSON-MOTTL-HOUSEHOLDER-BOYD- 11
PADGETT-TERWILLEGER-ROMAN-KRUPINSKI-METZGER- 12
HARRIS-OLMAN-YOUNG-REID-STAPLETON- CATES-NETZLEY-HEALY 14
_________________________________________________________________ 16
A B I L L
To amend sections 303.21, 305.31, 319.202, 319.302, 18
319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 19
322.03, 322.05, 322.99, 323.151, 323.152, 20
323.153, 323.154, 323.155, 323.156, 323.31, 21
325.31, 519.21, 1151.349, 1345.71, 1506.01, 22
1521.01, 1923.01, 3733.01, 3733.02, 3733.021, 23
3733.022, 3733.025, 3733.06, 3733.101, 3733.11, 24
3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 25
3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 27
4503.061, 4503.062, 4503.063, 4503.064, 4503.065,
4503.066, 4503.067, 4503.19, 4503.21, 4503.99, 29
4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 30
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 31
4733.18, 4905.90, 5117.01, 5701.02, 5715.39,
5728.01, 5739.02, and 5741.02 and to enact 32
sections 303.212, 322.06, 519.212, 3781.184, and 33
5739.0210 of the Revised Code to revise the sales 34
and use taxes applicable to manufactured homes, 35
require that all manufactured and mobile homes 36
pay either a real property tax or a manufactured 37
home tax, and make various other changes relative 38
to the taxation of manufactured and mobile homes;
to clarify that state and local building codes do 40
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not govern manufactured homes, but that all
manufactured homes must be built pursuant to 41
federal standards and carry a permanent tag to 42
indicate compliance; to require that manufactured 43
homes that meet specified appearance criteria and 44
are permanently sited be treated as single-family 45
homes for zoning purposes if they meet all local
zoning requirements that do not conflict with 46
roof pitch and federal construction standards; 47
and to make various other changes in the law
concerning manufactured and mobile homes. 48
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 50
Section 1. That sections 303.21, 305.31, 319.202, 319.302, 52
319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 322.03, 322.05, 53
322.99, 323.151, 323.152, 323.153, 323.154, 323.155, 323.156, 54
323.31, 325.31, 519.21, 1151.349, 1345.71, 1506.01, 1521.01, 55
1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 3733.025, 3733.06, 56
3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 57
3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 4503.061, 4503.062, 58
4503.063, 4503.064, 4503.065, 4503.066, 4503.067, 4503.19, 59
4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 60
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 61
5117.01, 5701.02, 5715.39, 5728.01, 5739.02, and 5741.02 be 62
amended and sections 303.212, 322.06, 519.212, 3781.184, and 63
5739.0210 of the Revised Code be enacted to read as follows: 68
Sec. 303.21. (A) Except as otherwise provided in division 77
(B) of this section, sections 303.01 to 303.25 of the Revised 78
Code do not confer any power on any county rural zoning 79
commission, board of county commissioners, or board of zoning 80
appeals to prohibit the use of any land for agricultural purposes 81
or the construction or use of buildings or structures incident to 82
the use for agricultural purposes of the land on which such 83
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buildings or structures are located, and no zoning certificate 84
shall be required for any such building or structure. 85
(B) A county zoning resolution, or an amendment to such 87
resolution, may in any platted subdivision approved under section 88
711.05, 711.09, or 711.10 of the Revised Code, or in any area 89
consisting of fifteen or more lots approved under section 711.131 90
of the Revised Code that are contiguous to one another, or some 91
of which are contiguous to one another and adjacent to one side 92
of a dedicated public road, and the balance of which are 93
contiguous to one another and adjacent to the opposite side of 94
the same dedicated public road regulate: 95
(1) Agriculture on lots of one acre or less; 97
(2) Buildings or structures incident to the use of land 99
for agricultural purposes on lots greater than one acre but not 100
greater than five acres by: set back building lines; height; and 101
size; 102
(3) Dairying and animal and poultry husbandry on lots 104
greater than one acre but not greater than five acres when at 105
least thirty-five per cent of the lots in the subdivision are 106
developed with at least one building, structure, or improvement 107
that is subject to real property taxation or that is subject to 108
the tax on manufactured AND MOBILE homes under section 4503.06 of 109
the Revised Code. After thirty-five per cent of the lots are so 110
developed, dairying and animal and poultry husbandry shall be 111
considered nonconforming use of land and buildings or structures 112
pursuant to section 303.19 of the Revised Code. 113
Division (B) of this section confers no power on any county 115
rural zoning commission, board of county commissioners, or board 116
of zoning appeals to regulate agriculture, buildings or 117
structures, and dairying and animal and poultry husbandry on lots 118
greater than five acres. 119
(C) Such sections confer no power on any board of county 121
commissioners, county rural zoning commission, or board of zoning 122
appeals to prohibit in a district zoned for agricultural, 123
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industrial, residential, or commercial uses, the use of any land 124
for a farm market where fifty per cent or more of the gross 125
income received from the market is derived from produce raised on 126
farms owned or operated by the market operator in a normal crop 127
year. However, a board of county commissioners, as provided in 128
section 303.02 of the Revised Code, may regulate such factors 129
pertaining to farm markets as size of the structure, size of 130
parking areas that may be required, set back building lines, and 131
egress or ingress, where such regulation is necessary to protect 132
the public health and safety. 133
Sec. 303.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 136
THIS SECTION, SECTIONS 303.01 TO 303.25 OF THE REVISED CODE DO 138
NOT CONFER ON ANY COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 139
COMMISSIONERS, OR BOARD OF ZONING APPEALS THE AUTHORITY TO 140
PROHIBIT OR RESTRICT THE LOCATION OF A PERMANENTLY SITED
MANUFACTURED HOME, AS DEFINED IN DIVISION (C)(6) OF SECTION 142
3781.06 OF THE REVISED CODE, IN ANY DISTRICT OR ZONE IN WHICH A 144
SINGLE-FAMILY HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 147
AUTHORITY OF A COUNTY RURAL ZONING COMMISSION, BOARD OF COUNTY 148
COMMISSIONERS, OR BOARD OF ZONING APPEALS TO DO EITHER OF THE
FOLLOWING: 149
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 152
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 153
ALL SINGLE-FAMILY RESIDENCES IN THE DISTRICT OR ZONE IN WHICH THE 154
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 155
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 156
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 157
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 158
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 160
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 162
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 163
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 164
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 165
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HOMES.
(C) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 168
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 169
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 170
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 172
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 174
HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 176
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 177
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 178
RESTRICTIVE COVENANT IN A DEED. 179
Sec. 305.31. The procedure for submitting to a referendum 189
any resolution adopted by a board of county commissioners 190
pursuant to division (D)(1) of section 307.697, section 322.02, 193
322.06, 324.02, division (B)(1) of section 4301.421, section
4504.02, 5739.021, 5739.026, 5741.021, 5741.023, or division 195
(C)(1) of section 5743.024 of the Revised Code or rule adopted 196
pursuant to section 307.79 of the Revised Code shall be as 197
prescribed by this section. 198
When EXCEPT AS OTHERWISE PROVIDED IN THIS PARAGRAPH, WHEN a 200
petition, signed by ten per cent of the number of electors who 202
voted for governor at the most recent general election for the 203
office of governor in the county, is filed with the county 204
auditor within thirty days after the date such resolution is 205
passed or rule is adopted by the board of county commissioners, 206
or is filed within forty-five days after the resolution is 207
passed, in the case of a resolution adopted pursuant to section 208
5739.021 of the Revised Code that is passed within one year after 209
a resolution adopted pursuant to that section has been rejected 210
or repealed by the electors, requesting that such resolution be 211
submitted to the electors of such county for their approval or 212
rejection, such county auditor shall, after ten days following 213
the filing of the petition, and not later than four p.m. of the 214
seventy-fifth day before the day of election, transmit a 215
certified copy of the text of the resolution or rule to the board 216
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of elections. In the case of a petition requesting that a
resolution adopted under division (D)(1) of section 307.697, 217
division (B)(1) of section 4301.421, or division (C)(1) of 218
section 5743.024 of the Revised Code be submitted to electors for 220
their approval or rejection, the petition must be signed by seven 221
per cent of the number of electors who voted for governor at the 222
next preceding MOST RECENT election for the office of governor in 223
the county. The county auditor shall transmit the petition to 225
the board together with the certified copy of the resolution or 226
rule. The board shall examine all signatures on the petition to 227
determine the number of electors of the county who signed the 228
petition. The board shall return the petition to the auditor 229
within ten days after receiving it, together with a statement 230
attesting to the number of such electors who signed the petition. 231
The board shall submit the resolution or rule to the electors of 232
the county, for their approval or rejection, at the succeeding 233
general election held in the county in any year, or on the day of 234
the succeeding primary election held in the county in 235
even-numbered years, occurring subsequent to seventy-five days 236
after the auditor certifies the sufficiency and validity of the 237
petition to the board of elections.
No resolution shall go into effect until approved by the 239
majority of those voting upon it. However, a rule shall take 240
effect and remain in effect unless and until a majority of the 241
electors voting on the question of repeal approve the repeal. 242
Sections 305.31 to 305.41 of the Revised Code do not prevent a 243
county, after the passage of any resolution or adoption of any 244
rule, from proceeding at once to give any notice or make any 245
publication required by the resolution or rule. 246
The board of county commissioners shall make available to 248
any person, upon request, a certified copy of any resolution or 249
rule subject to the procedure for submitting a referendum under 250
sections 305.31 to 305.42 of the Revised Code beginning on the 251
date the resolution or rule is adopted by the board. The board 252
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may charge a fee for the cost of copying the resolution or rule. 253
As used in this section, "certified copy" means a copy 255
containing a written statement attesting that it is a true and 256
exact reproduction of the original resolution or rule. 257
Sec. 319.202. Before the county auditor indorses any real 266
property conveyance OR MANUFACTURED OR MOBILE HOME CONVEYANCE 267
presented to him THE AUDITOR pursuant to section 319.20 of the 269
Revised Code OR REGISTERS ANY MANUFACTURED OR MOBILE HOME
CONVEYANCE PURSUANT TO SECTION 4503.061 OF THE REVISED CODE, the 272
grantee or his THE GRANTEE'S representative shall submit in 273
triplicate a statement, prescribed by the tax commissioner, and 274
other information as the county auditor may require, declaring 275
the value of real property OR MANUFACTURED OR MOBILE HOME 276
conveyed, except that when the transfer is exempt under division 277
(F)(3) of section 319.54 of the Revised Code only a statement of 278
the reason for the exemption shall be required. Each statement 279
submitted under this section shall contain the information 280
required under divisions (A) and (B) of this section. 281
(A) Each statement submitted under this section shall 283
either: 284
(1) Contain an affirmation by the grantee that the grantor 286
has been asked by the grantee or his THE GRANTEE'S representative 288
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property OR THE 290
CURRENT OR FOLLOWING YEAR'S TAXES ON THE MANUFACTURED OR MOBILE 291
HOME conveyed will be reduced under division (A) of section 292
323.152 of the Revised Code and that the grantor indicated that 293
to the best of his THE GRANTOR'S knowledge the taxes will not be 294
so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 296
stating: 297
(a) To the best of the grantor's knowledge the real 299
property OR THE MANUFACTURED OR MOBILE HOME that is the subject 300
of the conveyance is eligible for and will receive a reduction in 302
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taxes for or payable in the current year under division (A) of 303
section 323.152 of the Revised Code and that the reduction or 304
reductions will be reflected in the grantee's taxes; 305
(b) The estimated amount of such reductions that will be 307
reflected in the grantee's taxes; 308
(c) That the grantor and the grantee have considered and 310
accounted for the total estimated amount of such reductions to 311
the satisfaction of both the grantee and the grantor. The 312
auditor shall indorse the instrument, return it to the grantee or 313
his THE GRANTEE'S representative, and provide a copy of the 314
indorsed instrument to the grantor or his THE GRANTOR'S 316
representative.
(B) Each statement submitted under this section shall 318
either: 319
(1) Contain an affirmation by the grantee that the grantor 321
has been asked by the grantee or his THE GRANTEE'S representative 323
whether to the best of the grantor's knowledge the real property 324
conveyed qualified for the current agricultural use valuation 325
under section 5713.30 of the Revised Code either for the 326
preceding or the current year and that the grantor indicated that 327
to the best of his THE GRANTOR'S knowledge the property conveyed 328
was not so qualified; or 329
(2) Be accompanied by a sworn or affirmed instrument 331
stating: 332
(a) To the best of the grantor's knowledge the real 334
property conveyed was qualified for the current agricultural use 335
valuation under section 5713.30 of the Revised Code either for 336
the preceding or the current year; 337
(b) To the extent that the property will not continue to 339
qualify for the current agricultural use valuation either for the 340
current or the succeeding year, that the property will be subject 341
to a recoupment charge equal to the tax savings in accordance 342
with section 5713.34 of the Revised Code; 343
(c) That the grantor and the grantee have considered and 345
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accounted for the total estimated amount of such recoupment, if 346
any, to the satisfaction of both the grantee and the grantor. 347
The auditor shall indorse the instrument, forward it to the 348
grantee or his THE GRANTEE'S representative, and provide a copy 349
of the indorsed instrument to the grantor or his THE GRANTOR'S 351
representative.
(C) The grantor shall pay the fee required by division 353
(F)(3) of section 319.54 of the Revised Code; and, in the event 354
the board of county commissioners of the county has levied a real 355
property OR A MANUFACTURED HOME transfer tax pursuant to Chapter 356
322. of the Revised Code, the amount required by the real 358
property OR MANUFACTURED HOME transfer tax so levied. If the 359
conveyance is exempt from the fee provided for in division (F)(3) 362
of section 319.54 of the Revised Code and the tax, if any, levied 363
pursuant to Chapter 322. of the Revised Code, the reason for such 364
exemption shall be shown on the statement. "Value" means, in the 365
case of any deed OR CERTIFICATE OF TITLE not a gift in whole or 367
part, the amount of the full consideration therefor, paid or to 368
be paid for the real estate OR MANUFACTURED OR MOBILE HOME 369
described in the deed OR TITLE, including the amount of any 372
mortgage or vendor's lien thereon. If property sold under a land 373
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 374
least twelve months prior to the date of conveyance, "value" 375
means the unpaid balance owed to the seller under the contract at 377
the time of the conveyance, but the statement shall set forth the 378
amount paid under such contract prior to the date of conveyance. 379
In the case of a gift in whole or part, "value" means the 380
estimated price the real estate OR MANUFACTURED OR MOBILE HOME 382
described in the deed OR CERTIFICATE OF TITLE would bring in the 384
open market and under the then existing and prevailing market 385
conditions in a sale between a willing seller and a willing 386
buyer, both conversant with the property and with prevailing 387
general price levels. No person shall willfully falsify the 388
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value of property conveyed. 389
(D) The auditor shall indorse each conveyance on its face 391
to indicate the amount of the conveyance fee and compliance with 392
this section. The auditor shall retain the original copy of the 393
statement of value, forward to the tax commissioner one copy on 394
which shall be noted the most recent assessed value of the 395
property, and furnish one copy to the grantee or his THE 396
GRANTEE'S representative. 397
(E) In order to achieve uniform administration and 399
collection of the real property transfer fee required by division 400
(F)(3) of section 319.54 of the Revised Code, the tax 401
commissioner shall adopt and promulgate rules for the 402
administration and enforcement of the levy and collection of such 403
fee. 404
Sec. 319.302. After complying with section 319.301 of the 413
Revised Code, the county auditor shall reduce the remaining sums 415
to be levied against each parcel of real property listed on the 416
general tax list and duplicate of real and public utility 417
property for the current tax year, AND AGAINST EACH MANUFACTURED 418
AND MOBILE HOME THAT IS TAXED PURSUANT TO DIVISION (D)(2) OF 421
SECTION 4503.06 OF THE REVISED CODE AND THAT IS ON THE 423
MANUFACTURED HOME TAX LIST FOR THE CURRENT TAX YEAR, by ten per 424
cent. Except as otherwise provided in sections 323.152, and 426
323.158, 505.06, and 715.263 of the Revised Code, the amount of 429
the taxes remaining after such reduction shall be the real and 430
public utility property taxes charged and payable on such, AND 431
THE MANUFACTURED HOME TAX CHARGED AND PAYABLE, ON EACH property 432
and shall be the amounts certified to the county treasurer for 433
collection. Upon receipt of the tax duplicate, the treasurer 434
shall certify to the tax commissioner the total amount by which 435
such taxes were reduced under this section, as shown on the 436
duplicate. Such reduction shall not directly or indirectly
affect the determination of the principal amount of notes that 437
may be issued in anticipation of any tax levies or the amount of 438
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bonds or notes for any planned improvements. If after 439
application of sections 5705.31 and 5705.32 of the Revised Code 440
and other applicable provisions of law, including division (F) of 441
section 321.24 of the Revised Code, there would be insufficient 442
funds for payment of debt charges on bonds or notes payable from 443
taxes reduced by this section, the reduction of taxes provided 444
for in this section shall be adjusted to the extent necessary to 445
provide funds from such taxes. 446
Sec. 319.54. (A) On all moneys collected by the county 455
treasurer on any tax duplicate of the county, other than estate 456
tax duplicates, and on all moneys received as advance payments of 457
personal property and classified property taxes, the county 458
auditor, on settlement with the treasurer and tax commissioner, 459
on or before the date prescribed by law for such settlement or 460
any lawful extension of such date, shall be allowed as 461
compensation for his THE COUNTY AUDITOR'S services the following 462
percentages: 463
(1) On the first one hundred thousand dollars, two and 465
one-half per cent; 466
(2) On the next two million dollars, eight thousand three 468
hundred eighteen ten-thousandths of one per cent; 469
(3) On the next two million dollars, six thousand six 471
hundred fifty-five ten-thousandths of one per cent; 472
(4) On all further sums, one thousand six hundred 474
sixty-three ten-thousandths of one per cent. 475
If any settlement is not made on or before the date 477
prescribed by law for such settlement or any lawful extension of 478
such date, the aggregate compensation allowed to the auditor 479
shall be reduced one per cent for each day such settlement is 480
delayed after the prescribed date. No penalty shall apply if the 481
auditor and treasurer grant all requests for advances up to 482
ninety per cent of the settlement pursuant to section 321.34 of 483
the Revised Code. The compensation allowed in accordance with 484
this section on settlements made before the dates prescribed by 485
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law, or the reduced compensation allowed in accordance with this 486
section on settlements made after the date prescribed by law or 487
any lawful extension of such date, shall be apportioned ratably 488
by the auditor and deducted from the shares or portions of the 489
revenue payable to the state as well as to the county, townships, 490
municipal corporations, and school districts. 491
(B) From all moneys collected by the county treasurer on 493
any tax duplicate of the county, other than estate tax 494
duplicates, and on all moneys received as advance payments of 495
personal property and classified property taxes, there shall be 496
paid into the county treasury to the credit of the real estate 497
assessment fund created by section 325.31 of the Revised Code, an 498
amount to be determined by the county auditor, which shall not 499
exceed the following percentages: 500
(1) On the first one hundred thousand dollars, three and 502
one-half per cent; 503
(2) On the next three million dollars, one and 505
three-eighths per cent; 506
(3) On the next three million dollars, one per cent; 508
(4) On all further sums not exceeding one hundred fifty 510
million dollars, three-quarters of one per cent; 511
(5) On amounts exceeding one hundred fifty million 513
dollars, six-tenths of one per cent. 514
Such compensation shall be apportioned ratably by the 516
auditor and deducted from the shares or portions of the revenue 517
payable to the state as well as to the county, townships, 518
municipal corporations, and school districts. 519
(C) Each county auditor shall receive four per cent of the 521
amount of tax collected and paid into the county treasury, on 522
property omitted and placed by him THE COUNTY AUDITOR on the tax 523
duplicate. 524
(D) On all estate tax moneys collected by the county 526
treasurer, the county auditor, on settlement semiannually with 527
the tax commissioner, shall be allowed, as compensation for his 528
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THE AUDITOR'S services under Chapter 5731. of the Revised Code, 530
the following percentages: 531
(1) Four per cent on the first one hundred thousand 533
dollars; 534
(2) One-half of one per cent on all additional sums. 536
Such percentages shall be computed upon the amount 538
collected and reported at each semiannual settlement, and shall 539
be for the use of the general fund of the county. 540
(E) On all cigarette license moneys collected by the 542
county treasurer, the county auditor, on settlement semiannually 543
with the treasurer, shall be allowed as compensation for his THE 544
AUDITOR'S services in the issuing of such licenses one-half of 546
one per cent of such moneys, to be apportioned ratably and 547
deducted from the shares of the revenue payable to the county and 548
subdivisions, for the use of the general fund of the county. 549
(F) The county auditor shall charge and receive fees as 551
follows: 552
(1) For deeds of land sold for taxes to be paid by the 554
purchaser, five dollars; 555
(2) For the transfer or entry of land, lot, or part of 557
lot, to be paid by the person requiring it, fifty cents for each 558
transfer; 559
(3) For receiving statements of value and administering 561
section 319.202 of the Revised Code, one dollar, or ten cents per 562
hundred dollars for each one hundred dollars, or fraction of one 563
hundred dollars, WHICHEVER IS GREATER, of the value of THE real 565
property TRANSFERRED OR THE USED MANUFACTURED HOME OR USED MOBILE 566
HOME, AS DEFINED IN DIVISION (B)(5) OF SECTION 5739.0210 OF THE 567
REVISED CODE, transferred, whichever is greater, except no fee 568
shall be charged when the transfer is made: 569
(a) To or from the United States, this state, or any 571
instrumentality, agency, or political subdivision of the United 572
States or this state; 573
(b) Solely in order to provide or release security for a 575
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debt or obligation; 576
(c) To confirm or correct a deed previously executed and 578
recorded; 579
(d) To evidence a gift, in trust or otherwise and whether 581
revocable or irrevocable, between husband and wife, or parent and 582
child or the spouse of either; 583
(e) On sale for delinquent taxes or assessments; 585
(f) Pursuant to court order, to the extent that such 587
transfer is not the result of a sale effected or completed 588
pursuant to such order; 589
(g) Pursuant to a reorganization of corporations or 591
unincorporated associations or pursuant to the dissolution of a 592
corporation, to the extent that the corporation conveys the 593
property to a stockholder as a distribution in kind of the 594
corporation's assets in exchange for the stockholder's shares in 595
the dissolved corporation; 596
(h) By a subsidiary corporation to its parent corporation 598
for no consideration, nominal consideration, or in sole 599
consideration of the cancellation or surrender of the 600
subsidiary's stock; 601
(i) By lease, whether or not it extends to mineral or 603
mineral rights, unless the lease is for a term of years renewable 604
forever; 605
(j) When the value of the real property OR THE 607
MANUFACTURED OR MOBILE HOME or THE VALUE OF THE interest in real 608
property THAT IS conveyed does not exceed one hundred dollars; 609
(k) Of an occupied residential property, INCLUDING A 611
MANUFACTURED OR MOBILE HOME, being transferred to the builder of 612
a new residence OR TO THE DEALER OF A NEW MANUFACTURED OR MOBILE 613
HOME when the former residence is traded as part of the 614
consideration for the new residence OR NEW MANUFACTURED OR MOBILE 615
HOME;
(l) To a grantee other than a dealer in real property OR 617
IN MANUFACTURED OR MOBILE HOMES, solely for the purpose of, and 618
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as a step in, the prompt sale of the real property OR 619
MANUFACTURED OR MOBILE HOME to others;
(m) To or from a person when no money or other valuable 621
and tangible consideration readily convertible into money is paid 622
or to be paid for the real estate OR MANUFACTURED OR MOBILE HOME 623
and the transaction is not a gift; 625
(n) Pursuant to division (B) of section 317.22, or to 627
section 2113.61 of the Revised Code, between spouses or to a 628
surviving spouse pursuant to section 5302.17 of the Revised Code 629
as it existed prior to April 4, 1985, between persons pursuant to 630
section 5302.17 or 5302.18 of the Revised Code on or after April 631
4, 1985, to a person who is a surviving, survivorship tenant 632
pursuant to section 5302.17 of the Revised Code on or after April 633
4, 1985, or pursuant to section 5309.45 of the Revised Code; 634
(o) To a trustee acting on behalf of minor children of the 636
deceased; 637
(p) Of an easement or right-of-way when the value of the 639
interest conveyed does not exceed one thousand dollars; 640
(q) Of property sold to a surviving spouse pursuant to 642
section 2106.16 of the Revised Code; 643
(r) To or from an organization exempt from federal income 645
taxation under section 501(c)(3) of the "Internal Revenue Code of 646
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 647
transfer is without consideration and is in furtherance of the 648
charitable or public purposes of such organization; 649
(s) Among the heirs at law or devisees, including a 651
surviving spouse, of a common decedent, when no consideration in 652
money is paid or to be paid for the real property OR MANUFACTURED 653
OR MOBILE HOME; 654
(t) To a trustee of a trust, when the grantor of the trust 656
has reserved an unlimited power to revoke the trust; 657
(u) To the grantor of a trust by a trustee of the trust, 659
when the transfer is made to the grantor pursuant to the exercise 660
of the grantor's power to revoke the trust or to withdraw trust 661
16
assets;
(v) To the beneficiaries of a trust if the fee was paid on 663
the transfer from the grantor of the trust to the trustee or if 664
the transfer is made pursuant to trust provisions which became 665
irrevocable at the death of the grantor; 666
(w) To a corporation for incorporation into a sports 668
facility constructed pursuant to section 307.696 of the Revised 669
Code. 670
The auditor shall compute and collect the fee. The auditor 672
shall maintain a numbered receipt system, as prescribed by the 673
tax commissioner, and use such receipt system to provide a 674
receipt to each person paying a fee. The auditor shall deposit 675
the receipts of the fees on conveyances in the county treasury 676
daily to the credit of the general fund of the county. 677
The real property transfer fee provided for in division 679
(F)(3) of this section shall be applicable to any conveyance of 680
real property presented to the auditor on or after January 1, 681
1968, regardless of its time of execution or delivery. 682
Sec. 321.261. Five per cent of all delinquent real 691
property, personal property, and manufactured AND MOBILE home 692
taxes and assessments collected by the county treasurer shall be 693
deposited in the delinquent tax and assessment collection fund, 694
which shall be created in the county treasury. The moneys in the 695
fund, one-half of which shall be appropriated by the board of 696
county commissioners to the treasurer and one-half of which shall 697
be appropriated to the county prosecuting attorney, shall be used 698
solely in connection with the collection of delinquent real 699
property, personal property, and manufactured AND MOBILE home 700
taxes and assessments. 701
Annually by the first day of December, the treasurer and 703
the prosecuting attorney each shall submit a report to the board 704
regarding the use of the moneys appropriated to their respective 705
offices from the delinquent tax and assessment collection fund. 706
Each report shall specify the amount appropriated to the office 707
17
during the current calendar year, an estimate of the amount so 708
appropriated that will be expended by the end of the year, a 709
summary of how the amount appropriated has been expended in 710
connection with delinquent tax collection activities, and an 711
estimate of the amount that will be credited to the fund during 712
the ensuing calendar year. 713
Sec. 321.45. (A) As used in this section: 722
(1) "Taxpayer" means any person in whose name a parcel of 724
property OR MANUFACTURED OR MOBILE HOME is listed on the tax 725
duplicate.
(2) "Prepayment" means any amount given to the county 727
treasurer by a taxpayer under this section for the treasurer to 728
apply as payment of the taxpayer's total taxes due in accordance 729
with this section. 730
(3) "Taxes IN THE CASE OF A PARCEL OF PROPERTY OR A 732
MANUFACTURED OR MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, 733
"TAXES," "delinquent taxes," and "current taxes" have the same 735
meanings as in section 323.01 of the Revised Code. IN THE CASE
OF A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME 736
TAX LIST, "TAXES" MEANS MANUFACTURED HOME TAXES LEVIED PURSUANT 737
TO SECTION 4503.06 OF THE REVISED CODE. 738
(4) "Duplicate" means the treasurer's duplicate of real 740
and public utility property AND THE MANUFACTURED HOME TAX LIST. 741
(5) "Total IN THE CASE OF A PARCEL OF PROPERTY OR A 743
MANUFACTURED OR MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, 744
"TOTAL taxes due" means all delinquent taxes and that portion of 746
current taxes that, in order to avoid a penalty, are required to 747
be paid by the next date that is the last date on which an 748
installment of taxes may be paid without penalty. IN THE CASE OF
A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME TAX 749
LIST, "TOTAL TAXES DUE" MEANS ALL TAXES LEVIED AND DUE UNDER 750
SECTION 4503.06 OF THE REVISED CODE, INCLUDING ANY PENALTY. 751
(B)(1) A county treasurer may enter into a written 753
agreement with any taxpayer, upon mutually agreed on terms and 755
18
conditions, under which both of the following occur: 756
(a) The taxpayer agrees to tender prepayments of taxes on 758
a parcel of property OR MANUFACTURED OR MOBILE HOME listed on the 760
tax duplicate in the name of the taxpayer;
(b) The treasurer agrees to accept the prepayments and 762
hold them either in an escrow fund or a separate depository 763
account until the last day that an installment of current taxes 764
may be paid without penalty, at which time the treasurer further 767
agrees to apply, in payment of the total taxes due on the parcel 768
OR THE MANUFACTURED OR MOBILE HOME, an amount of the prepayments 770
that equals the total taxes due on the parcel OR THE MANUFACTURED 771
OR MOBILE HOME. If a discount is not given under division (B)(2) 773
of this section, any earnings on prepayments in an escrow fund or 774
depository account shall be paid to the credit of a special 775
interest account to be used by the treasurer only for the payment 776
of the expenses incurred in establishing and administering the 777
system for collecting prepayments under division (B)(1) of this 779
section.
(2) In addition to providing for the items enumerated in 781
division (B)(1) of this section, the agreement may provide for 782
the treasurer to invest prepayments held in the escrow fund or 783
depository account, subject to Chapter 135. of the Revised Code, 784
and apply the investment earnings thereon, after deducting an 785
amount to pay the expenses incurred by the treasurer in 786
establishing and administering the prepayment system, as a 787
discount against the total taxes due of each taxpayer entering 788
into such an agreement. The balance applied to the discounts 789
shall be apportioned among taxpayers in such a manner that the 790
discount credited to a taxpayer for each parcel of property OR 791
MANUFACTURED OR MOBILE HOME for which taxes are prepaid is 793
commensurate with the amount of current taxes due and the length 794
of time current taxes are held in escrow. Discounts accruing to 795
prepayments made for a tax year shall be applied against total 796
taxes due for the ensuing tax year. No discount shall be 797
19
apportioned to a taxpayer who fails to pay the total taxes due or 798
fails to make prepayments pursuant to the terms of the agreement. 799
(C) A prepayment accepted by a treasurer under an 801
agreement under division (B) of this section does not constitute 802
a payment of taxes until it is applied toward the payment of 803
taxes as provided in this section. A separate prepayment 804
agreement is required for each parcel of property OR MANUFACTURED 805
OR MOBILE HOME, except that a taxpayer who makes prepayments on 806
more than one parcel OR MANUFACTURED OR MOBILE HOME may enter 807
into a single agreement covering all of the parcels OR 809
MANUFACTURED OR MOBILE HOMES. The single agreement shall specify 810
the manner in which each prepayment shall be apportioned among 811
the parcels OR MANUFACTURED OR MOBILE HOMES. The treasurer shall 813
keep a separate record for each parcel OR MANUFACTURED OR MOBILE 814
HOME showing the date and amount of each prepayment. 815
(D) No treasurer shall fail to apply prepayments toward 817
the payment of taxes as required pursuant to an agreement entered 818
into under division (B) of this section; however, the total 819
amount of prepayments shall equal or exceed the total taxes due, 820
less any discount applied for a previous period under division 821
(B)(2) of this section. 822
(E) The treasurer shall give each person who makes a tax 824
prepayment in person at the office of the county treasurer a 825
receipt in the form that the prepayment agreement requires. The 826
treasurer shall give a receipt to a person who makes a tax 827
prepayment to the treasurer by mail only if the taxpayer encloses 828
with the prepayment an addressed envelope with sufficient 829
postage, in which case the treasurer shall insert a receipt for 830
the prepayment in that envelope and deposit it in the mail. The 831
treasurer may refund any amount tendered as a prepayment if the 832
taxpayer so requests and files with the treasurer an affidavit 833
and the supporting documents the treasurer requires providing 834
that the taxpayer no longer owns the property. The request for 835
the refund shall be made prior to the date of the mailing of a 836
20
tax bill and escrow statement to the taxpayer. If a taxpayer who 837
has entered into a prepayment agreement pursuant to this section 838
dies before the last day on which an installment of current taxes 839
may be paid without penalty, the treasurer may refund the amount 840
of any prepayments made by that taxpayer to the executor or 841
administrator of the taxpayer's estate. 842
(F) If the treasurer has received any prepayments from a 844
taxpayer, the treasurer shall add to the tax bill required by 845
section 323.13 of the Revised Code a tax escrow statement that 846
shall specify the total amount of prepayments received by the 847
treasurer on or before the date the statement was prepared, the 848
balance of total taxes due for which no prepayment has been 849
received, the amount of any discount to be applied to total taxes 850
due, and the date the statement was prepared. 851
(G) If the total amount of a taxpayer's prepayments to the 853
treasurer made on or before the final date an installment of 854
taxes may be paid without penalty do not equal or exceed the 855
total taxes due on that date, the taxpayer is not relieved of any 856
late penalty or interest otherwise due pursuant to section 857
323.121 of the Revised Code. If the treasurer fails to apply 858
prepayments received by the treasurer's office in accordance with 860
the terms of an agreement and the total amount of the taxpayer's 861
prepayments equals or exceeds the total taxes due, the taxpayer 862
is relieved of any late penalty or interest imposed under section 863
323.121 of the Revised Code. 864
(H) The office of the county treasurer shall bear all of 866
the costs of establishing and administering a system for 867
collecting prepayments as permitted by this section. 868
(I) Before the county treasurer commences a prepayment 870
system, the tax commissioner shall approve all procedures and 871
forms to be used in the system. 872
(J) The treasurer may enter into any agreements necessary 874
to enable the taxpayer to make prepayments of taxes to the office 875
of the treasurer through the electronic transfer of funds from an 876
21
account in the name of the taxpayer at a financial institution. 877
Sec. 322.01. As used in sections 322.01 to 322.05 of the 886
Revised Code: 887
(A) "Value" means, in the case of any deed not a gift in 889
whole or part, the amount of the full consideration therefor, 890
paid or to be paid for the real estate described in the deed, 891
including the amount of any liens thereon, with the following 892
exceptions: 893
(1) The amount owed on a debt secured by a mortgage which 895
has been of record at least twelve months prior to the date of 896
the conveyance and which is assumed by the purchaser; 897
(2) The difference between the full amount of 899
consideration and the unpaid balance owed to the seller at the 900
time of the conveyance of property to a third party under a land 901
installment contract that has been of record at least twelve 902
months prior to the date of conveyance. 903
In (B) "VALUE" MEANS, IN THE CASE OF A MANUFACTURED OR 906
MOBILE HOME THAT IS NOT A GIFT IN WHOLE OR IN PART, THE AMOUNT OF 907
THE FULL CONSIDERATION PAID OR TO BE PAID FOR THE HOME, INCLUDING 908
THE AMOUNTS OF ANY LIENS THEREON. 909
(C) "VALUE" MEANS, IN the case of a gift in whole or part, 911
the estimated price the real estate described in the deed, OR THE 913
MANUFACTURED OR MOBILE HOME, would bring in the open market and 915
under the then existing and prevailing market conditions in a 916
sale between a willing seller and a willing buyer, both 917
conversant with the property and with prevailing general price 918
levels.
(B)(D) "Deed" means any deed, instrument, or writing by 921
which any real property or any interest in real property is 922
granted, assigned, transferred, or otherwise conveyed except that 923
it does not include any deed, instrument, or writing which 924
grants, assigns, transfers, or otherwise conveys any real 925
property or interests in real property exempted from the fee 926
required by division (F)(3) of section 319.54 of the Revised 927
22
Code.
(E) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 930
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 933
(F) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) 936
OF SECTION 4501.01 OF THE REVISED CODE. 938
Sec. 322.02. (A) For the purpose of paying the costs of 947
enforcing and administering the tax and providing additional 948
general revenue for the county, any county may levy and collect a 949
tax to be known as the real property transfer tax on each deed 950
conveying real property or any interest in real property located 951
wholly or partially within the boundaries of such county at a 952
rate not to exceed thirty cents per hundred dollars for each one 953
hundred dollars or fraction thereof of the value of the real 954
property or interest in real property located within the 955
boundaries of the county granted, assigned, transferred, or 956
otherwise conveyed by such deed. Such tax shall be levied 957
pursuant to a resolution adopted by the board of county 958
commissioners of such county and shall be levied at a uniform 959
rate upon all deeds as defined in division (B)(D) of section 961
322.01 of the Revised Code. Prior to the adoption of any such 962
resolution, the board of county commissioners shall conduct two 963
public hearings thereon, the second hearing to be not less than 964
three nor more than ten days after the first. Notice of the 965
date, time, and place of such hearings shall be given by 966
publication in a newspaper of general circulation in the county 967
once a week on the same day of the week for two consecutive 968
weeks, the second publication being not less than ten nor more 969
than thirty days prior to the first hearing. Such tax shall be 970
levied upon the grantor named in the deed and shall be paid by 971
the grantor for the use of the county to the county auditor at 972
the time of the delivery of the deed as provided in section 973
319.202 of the Revised Code and prior to the presentation of the 974
deed to the recorder of the county for recording. 975
(B) No resolution levying a real property transfer tax 977
23
pursuant to this section of the Revised Code OR A MANUFACTURED 980
HOME TRANSFER TAX PURSUANT TO SECTION 322.06 OF THE REVISED CODE
shall be effective sooner than thirty days following its adoption 982
and such resolution is subject to a referendum as provided in 983
sections 305.31 to 305.41 of the Revised Code, unless such 984
resolution is adopted as an emergency measure necessary for the 985
immediate preservation of the public peace, health, or safety, in 986
which case it shall go into immediate effect. Such emergency 987
measure must receive an affirmative vote of all of the members of 988
the board of commissioners, and shall state the reasons for such 989
necessity. A resolution may direct the board of elections to 990
submit the question of levying the tax to the electors of the 991
county at the next primary or general election in the county 992
occurring not less than seventy-five days after such resolution 993
is certified to the board. No such resolution shall go into 994
effect unless approved by a majority of those voting upon it. 995
No real property transfer tax levied pursuant to this 997
section shall be applicable with respect to the conveyance of 998
real property unless such conveyance takes place on or after 999
January 1, 1968. 1,000
Sec. 322.021. The question of a repeal of a county 1,009
permissive tax adopted as an emergency measure pursuant to 1,010
DIVISION (B) OF section 322.02 of the Revised Code may be 1,011
initiated by filing with the board of elections of the county not 1,013
less than seventy-five days before the general election in any 1,014
year a petition requesting that an election be held on such 1,015
question. Such petition shall be signed by qualified electors 1,016
residing in the county equal in number to ten per cent of those 1,017
voting for governor at the most recent gubernatorial election. 1,018
After determination by it that such petition is valid, the 1,020
board of elections shall submit the question to the electors of 1,021
the county at the next general election. The election shall be 1,022
conducted, canvassed, and certified in the same manner as regular 1,023
elections for county offices in the county. Notice of the 1,024
24
election shall be published in a newspaper of general circulation 1,025
in the district once a week for four consecutive weeks prior to 1,026
the election, stating the purpose, time, and place of the 1,027
election. The form of the ballot cast at such election shall be 1,028
prescribed by the secretary of state. The question covered by 1,029
such petition shall be submitted as a separate proposition, but 1,030
it may be printed on the same ballot with any other proposition 1,031
submitted at the same election other than the election of 1,032
officers. If a majority of the qualified electors voting on the 1,033
question of repeal approve the repeal, the result of the election 1,034
shall be certified immediately after the canvass by the board of 1,035
elections to the county commissioners, who shall thereupon, after 1,036
the current year, cease to levy the tax. 1,037
Sec. 322.03. The funds collected by a county levying a 1,046
real property transfer tax OR A MANUFACTURED HOME TRANSFER TAX 1,047
pursuant to sections 322.01 to 322.05, inclusive, 322.06 of the 1,048
Revised Code shall be allocated and disbursed as follows: 1,049
(A) First, for payment of the costs incurred by the county 1,051
in the administration and enforcement of the tax; 1,052
(B) The balance remaining after payment of the expenses 1,054
referred to in division (A) of this section shall be deposited in 1,055
the county general fund to be expended for any purpose for which 1,056
general fund moneys of the county may be used, including the 1,057
acquisition or construction of permanent improvements, or in the 1,058
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 1,059
construction of permanent improvements. The amounts to be 1,060
deposited in each of such funds shall be determined by the board 1,061
of county commissioners.
Sec. 322.05. The levy of any excise, income, property, or 1,070
real property, OR MANUFACTURED HOME transfer tax or fee by the 1,071
state or by any political subdivision thereof shall not be 1,073
construed as preempting the power of a county to levy a real
property OR MANUFACTURED HOME transfer tax pursuant to sections 1,074
25
322.01 to 322.05, inclusive, 322.06 of the Revised Code. 1,076
Sec. 322.06. (A) FOR THE PURPOSE OF PAYING THE COSTS OF 1,079
ENFORCING AND ADMINISTERING THE TAX AND PROVIDING ADDITIONAL 1,080
GENERAL REVENUE FOR THE COUNTY, ANY COUNTY MAY LEVY AND COLLECT A 1,081
TAX TO BE KNOWN AS THE MANUFACTURED HOME TRANSFER TAX ON EACH 1,082
CERTIFICATE OF TITLE THAT CONVEYS, BY RESALE ON OR AFTER JANUARY 1,083
1, 2000, A USED MANUFACTURED HOME OR USED MOBILE HOME, AS DEFINED 1,084
IN DIVISION (A)(6) OF SECTION 5739.0210 OF THE REVISED CODE, 1,085
LOCATED WHOLLY OR PARTIALLY WITHIN THE BOUNDARIES OF THE COUNTY. 1,087
(B) THE TAX SHALL BE ASSESSED AT A RATE EQUAL TO THE REAL 1,090
PROPERTY TRANSFER TAX RATE OF THE COUNTY AS ADOPTED AND LEVIED BY 1,091
THE COUNTY PURSUANT TO SECTION 322.02 OF THE REVISED CODE. 1,093
(C) THE MANUFACTURED HOME TRANSFER TAX SHALL BE LEVIED AT 1,096
A UNIFORM RATE PURSUANT TO A RESOLUTION ADOPTED BY THE BOARD OF 1,097
COUNTY COMMISSIONERS OF THE COUNTY IN THE MANNER PRESCRIBED BY 1,098
DIVISION (A) OF SECTION 322.02 OF THE REVISED CODE. 1,100
(D) THE TAX SHALL BE LEVIED UPON THE GRANTOR NAMED ON THE 1,103
CERTIFICATE OF TITLE AND PAID TO THE AUDITOR OF THE COUNTY IN 1,104
WHICH THE HOME IS LOCATED AT THE TIME OF THE DELIVERY OF THE 1,105
CERTIFICATE OF TITLE AND SHALL BE FOR THE USE OF THE COUNTY. 1,106
Sec. 322.99. Whoever violates section 322.02 OR 322.06 of 1,115
the Revised Code shall be fined not less than one hundred nor 1,117
more than one thousand dollars, or imprisoned not more than six 1,118
months, or both.
Sec. 323.151. As used in sections 323.151 to 323.157 of 1,128
the Revised Code: 1,129
(A) "Homestead" means a dwelling or, INCLUDING a unit in a 1,132
multiple-unit dwelling or condominium AND A MANUFACTURED HOME OR
MOBILE HOME TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 1,133
SECTION 4503.06 OF THE REVISED CODE, owned and occupied as a home 1,136
by an individual whose domicile is in this state and who has not 1,137
acquired ownership from a person, other than his THE INDIVIDUAL'S 1,138
spouse, related by consanguinity or affinity for the purpose of 1,139
qualifying for the real property tax reduction provided in 1,140
26
section 323.152 of the Revised Code. The homestead shall include 1,141
so much of the land surrounding it, not exceeding one acre, as is 1,142
reasonably necessary for the use of the dwelling or unit as a 1,143
home. An owner includes a holder of one of the several estates 1,145
in fee, a vendee in possession under a purchase agreement or a 1,147
land contract, a mortgagor, a life tenant, one or more tenants 1,148
with a right of survivorship, tenants in common, and a settlor of 1,149
a revocable inter vivos trust holding the title to a homestead 1,150
occupied by the settlor as of right under the trust. The tax 1,151
commissioner shall adopt rules for the uniform classification and 1,152
valuation of real property or portions of real property as 1,153
homesteads. 1,154
(B) "Sixty-five years of age or older" means a person who 1,156
has attained age sixty-four prior to the first day of January of 1,157
the year of application for reduction in real estate taxes. 1,158
(C) "Total income" means the adjusted gross income of the 1,160
owner and his THE OWNER'S spouse for the year preceding the year 1,161
in which application for a reduction in taxes is made, as 1,163
determined under the "Internal Revenue Code of 1986," 100 Stat. 1,164
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 1,165
(1) Subtract the amount of disability benefits included in 1,167
adjusted gross income but not to exceed fifty-two hundred 1,168
dollars, except subtract the entire amount of disability benefits 1,169
included in adjusted gross income that are paid by the veteran's 1,170
VETERANS administration or a branch of the armed forces of the 1,172
United States on account of an injury or disability; 1,173
(2) Add old age and survivors benefits received pursuant 1,175
to the "Social Security Act" that are not included in adjusted 1,176
gross income; 1,177
(3) Add retirement, pension, annuity, or other retirement 1,179
payments or benefits not included in adjusted gross income; 1,180
(4) Add tier I and tier II railroad retirement benefits 1,182
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 1,183
45 U.S.C.A. 228; 1,184
27
(5) Add interest on federal, state, and local government 1,186
obligations. 1,187
(D) "Old age and survivors benefits received pursuant to 1,189
the 'Social Security Act'" or "tier I railroad retirement 1,190
benefits received pursuant to the 'Railroad Retirement Act'" 1,191
means: 1,192
(1) For those persons receiving the homestead exemption 1,194
for the first time for tax years 1976 and earlier, old age 1,195
benefits payable under the social security or railroad retirement 1,196
laws in effect on December 31, 1975, except in those cases where 1,197
a change in social security or railroad retirement benefits would 1,198
result in a reduction in income. 1,199
(2) For those persons receiving the homestead exemption 1,201
for the first time for tax years 1977 and thereafter, old age 1,202
benefits payable under the social security or railroad retirement 1,203
laws in effect on the last day of the calendar year prior to the 1,204
year for which the homestead exemption is first received, or, if 1,205
no such benefits are payable that year, old age benefits payable 1,206
the first succeeding year in which old age benefits under the 1,207
social security or railroad retirement laws are payable, except 1,208
in those cases where a change in social security or railroad 1,209
retirement benefits results in a reduction in income. 1,210
(3) The lesser of: 1,212
(a) Survivors benefits payable under the social security 1,214
or railroad retirement laws in effect on the last day of the 1,215
calendar year prior to the year for which the homestead exemption 1,216
is first received, or, if no such benefits are payable that year, 1,217
survivors benefits payable the first succeeding year in which 1,218
survivors benefits are payable; or 1,219
(b) Old age benefits of the deceased spouse, as determined 1,221
under division (D)(1) or (2) of this section, upon which the 1,222
surviving spouse's survivors benefits are based under the social 1,223
security or railroad retirement laws, except in those cases where 1,224
a change in benefits would cause a reduction in income. 1,225
28
Survivors benefits are those described in division 1,227
(D)(3)(b) of this section only if the deceased spouse received 1,228
old age benefits in the year in which the deceased died. If the 1,229
deceased spouse did not receive old age benefits in the year in 1,230
which the deceased spouse died, then survivors benefits are those 1,231
described in division (D)(3)(a) of this section. 1,232
(E) "Permanently and totally disabled" means a person who 1,234
has, on the first day of January of the year of application for 1,235
reduction in real estate taxes, some impairment in body or mind 1,236
that makes him THE PERSON unfit to work at any substantially 1,237
remunerative employment which he THE PERSON is reasonably able to 1,239
perform and which will, with reasonable probability, continue for 1,241
an indefinite period of at least twelve months without any 1,242
present indication of recovery therefrom or has been certified as 1,243
permanently and totally disabled by a state or federal agency 1,244
having the function of so classifying persons. 1,245
Sec. 323.152. In addition to the reduction in taxes 1,254
required under section 319.302 of the Revised Code, taxes shall 1,255
be reduced as follows: 1,256
(A) This division applies to any of the following: 1,258
(1) A person who is permanently and totally disabled; 1,260
(2) A person who is sixty-five years of age or older; 1,262
(3) A person who is the surviving spouse of a deceased 1,264
person who was permanently and totally disabled or sixty-five 1,265
years of age or older and who applied and qualified for a 1,266
reduction in taxes under this division in the year in which he 1,267
died OF DEATH, provided the surviving spouse is at least 1,268
fifty-nine but not sixty-five or more years of age on the date 1,270
the deceased spouse dies. 1,271
Real property taxes on a homestead owned and occupied by a 1,273
person to whom this division applies shall be further reduced for 1,274
each year for which the owner obtains a certificate of reduction 1,275
from the county auditor under section 323.154 of the Revised 1,276
Code. The reduction shall equal the amount obtained by 1,277
29
multiplying the tax rate for the tax year for which the 1,278
certificate is issued by the reduction in taxable value shown in 1,279
the following schedule: 1,280
Reduce Taxable Value 1,282
Total Income by the Lesser of: 1,284
$10,800 or less $5,000 or seventy-five per cent 1,287
More than $10,800 but not $3,000 or sixty per cent 1,289
more than $15,800
More than $15,800 but not $1,000 or twenty-five per cent 1,291
more than $20,800
More than $20,800 1,293
-0-
(B) Real property taxes on any homestead, AND MANUFACTURED 1,295
HOME TAXES ON ANY MANUFACTURED OR MOBILE HOME ON WHICH A 1,296
MANUFACTURED HOME TAX IS ASSESSED PURSUANT TO DIVISION (D)(2) OF 1,297
SECTION 4503.06 OF THE REVISED CODE, shall be reduced for each 1,298
year for which the owner obtains a certificate of reduction from 1,300
the county auditor under section 323.154 of the Revised Code. 1,301
The amount of the reduction shall equal one-fourth of the amount 1,302
by which the taxes charged and payable on the homestead OR THE 1,303
MANUFACTURED OR MOBILE HOME are reduced for such year under 1,304
section 319.302 of the Revised Code. 1,305
The reductions granted by this section do not apply to 1,307
special assessments or respread of assessments levied against the 1,308
homestead, and if there is a transfer of ownership subsequent to 1,309
the filing of an application for a reduction in taxes, such 1,310
reductions are not forfeited for such year by virtue of such 1,311
transfer. 1,312
The reductions in taxable value referred to in this section 1,314
shall be applied solely as a factor for the purpose of computing 1,315
the reduction of taxes under this section and shall not affect 1,316
the total value of property in any subdivision or taxing district 1,317
as listed and assessed for taxation on the tax lists and 1,318
duplicates, or any direct or indirect limitations on indebtedness 1,319
30
of a subdivision or taxing district. If after application of 1,320
sections 5705.31 and 5705.32 of the Revised Code, including the 1,321
allocation of all levies within the ten-mill limitation to debt 1,322
charges to the extent therein provided, there would be 1,323
insufficient funds for payment of debt charges not provided for 1,324
by levies in excess of the ten-mill limitation, the reduction of 1,325
taxes provided for in sections 323.151 to 323.157 of the Revised 1,326
Code, shall be proportionately adjusted to the extent necessary 1,327
to provide such funds from levies within the ten-mill limitation. 1,328
No reduction shall be made on the taxes due on the 1,330
homestead of any person convicted of violating division (C) or 1,331
(D) of section 323.153 of the Revised Code for a period of three 1,332
years following the conviction. 1,333
Sec. 323.153. (A) To obtain a reduction in real property 1,344
taxes under division (A) or (B) of section 323.152 of the Revised 1,345
Code OR IN MANUFACTURED HOME TAXES UNDER DIVISION (B) OF SECTION 1,346
323.152 OF THE REVISED CODE, the owner shall file an application 1,347
with the county auditor of the county in which his THE OWNER'S 1,348
homestead is located.
(1) An application for reduction based upon a physical 1,350
disability shall be accompanied by a certificate signed by a 1,351
physician, and an application for reduction based upon a mental 1,352
disability shall be accompanied by a certificate signed by a 1,353
physician or psychologist licensed to practice in this state, 1,354
attesting to the fact that the applicant is permanently and 1,355
totally disabled. The certificate shall be in a form that the 1,356
tax commissioner requires and shall include the definition of 1,357
permanently and totally disabled as set forth in section 323.151 1,358
of the Revised Code. An application for reduction based upon a 1,359
disability certified as permanent and total by a state or federal 1,360
agency having the function of so classifying persons shall be 1,361
accompanied by a certificate from that agency. Such an 1,362
application constitutes a continuing application for a reduction 1,363
in taxes for each year in which the dwelling is the applicant's 1,364
31
homestead and the amount of the reduction in taxable value to 1,365
which he THE APPLICANT is entitled does not exceed either the 1,366
amount or percentage of the reduction to which he THE APPLICANT 1,368
was entitled for the year in which the application was first 1,370
filed.
(2) An application for a reduction in taxes under division 1,372
(B) of section 323.152 of the Revised Code shall be filed only if 1,373
the homestead OR MANUFACTURED OR MOBILE HOME was transferred in 1,374
the preceding year or did not qualify for and receive the 1,376
reduction in taxes under that division for the preceding tax 1,377
year. Such an application constitutes a continuing application 1,378
for a reduction in taxes for each year in which the dwelling is 1,379
the applicant's homestead.
(3) Failure to receive a new application filed under 1,381
division (A)(1) or (2) or notification under division (C) of this 1,382
section after a certificate of reduction has been issued under 1,383
section 323.154 of the Revised Code is prima-facie evidence that 1,384
the original applicant is entitled to the reduction in taxes 1,385
calculated on the basis of the information contained in his THE 1,387
original application. The original application and any
subsequent application, including any late application, shall be 1,388
in the form of a signed statement and shall be filed after the 1,389
first Monday in January and not later than the first Monday in 1,390
June. THE ORIGINAL APPLICATION AND ANY SUBSEQUENT APPLICATION 1,391
FOR A REDUCTION IN REAL PROPERTY TAXES SHALL BE FILED IN THE YEAR 1,393
FOR WHICH THE REDUCTION IS SOUGHT. THE ORIGINAL APPLICATION AND 1,394
ANY SUBSEQUENT APPLICATION FOR A REDUCTION IN MANUFACTURED HOME 1,395
TAXES SHALL BE FILED IN THE YEAR PRECEDING THE YEAR FOR WHICH THE 1,396
REDUCTION IS SOUGHT. The statement shall be on a form, devised 1,397
and supplied by the tax commissioner, which shall require no more 1,398
information than is necessary to establish the applicant's 1,399
eligibility for the reduction in taxes and the amount of the 1,400
reduction and shall include an affirmation by the applicant that 1,401
ownership of the homestead was not acquired from a person, other 1,402
32
than his THE APPLICANT'S spouse, related to the owner by 1,404
consanguinity or affinity for the purpose of qualifying for the 1,405
real property OR MANUFACTURED HOME tax reduction provided for in 1,406
division (A) or (B) of section 323.152 of the Revised Code. The 1,407
form shall contain a statement that conviction of willfully 1,408
falsifying information to obtain a reduction in taxes or failing 1,409
to comply with division (C) of this section results in the 1,410
revocation of the right to the reduction for a period of three 1,411
years. In the case of an application for a reduction in taxes 1,412
under division (A) of section 323.152 of the Revised Code, the 1,413
form shall contain a statement that signing the application 1,414
constitutes a delegation of authority by the applicant to the 1,415
county auditor to examine any financial records relating to 1,416
income earned by the applicant as stated on the application for 1,417
the purpose of determining possible violation of division (D) or 1,418
(E) of this section. 1,419
(B) A late application for a tax reduction for the year 1,421
preceding the year in which an original application is filed, OR 1,422
FOR A REDUCTION IN MANUFACTURED HOME TAXES FOR THE YEAR IN WHICH 1,423
AN ORIGINAL APPLICATION IS FILED, may be filed with the original 1,424
application. If the auditor determines the information contained 1,426
in the late application is correct, he THE AUDITOR shall 1,427
determine the amount of the reduction in taxes to which the 1,428
applicant would have been entitled for the preceding tax year had 1,429
his THE APPLICANT'S application been timely filed and approved in 1,431
that year.
The amount of such reduction shall be treated by the 1,433
auditor as an overpayment of taxes by the applicant and shall be 1,434
refunded in the manner prescribed in section 5715.22 of the 1,435
Revised Code for making refunds of overpayments. On the first 1,436
day of July of each year, the county auditor shall certify the 1,437
total amount of the reductions in taxes made in the current year 1,438
under this division to the tax commissioner, who shall treat the 1,439
full amount thereof as a reduction in taxes for the preceding tax 1,440
33
year and shall make reimbursement to the county therefor in the 1,441
manner prescribed by section 323.156 of the Revised Code, from 1,442
money appropriated for that purpose. 1,443
(C) If, in any year after an application has been filed 1,445
under division (A) of this section, the owner does not qualify 1,446
for a reduction in taxes on the homestead OR ON THE MANUFACTURED 1,447
OR MOBILE HOME set forth on such application, or qualifies for a 1,449
reduction in taxes that is to be based upon a reduction in 1,450
taxable value less than either the percentage or amount of the 1,451
reduction in taxable value to which he THE OWNER was entitled in 1,452
the year the application was filed, the owner shall notify the 1,453
county auditor that he THE OWNER is not qualified for a reduction 1,454
in taxes or file a new application under division (A) of this 1,455
section.
Each year during January, the county auditor shall furnish 1,457
by ordinary mail a continuing application to each person issued a 1,458
certificate of reduction under section 323.154 of the Revised 1,459
Code with respect to a reduction in taxes under division (A) of 1,460
section 323.152 of the Revised Code. The continuing application 1,461
shall be used to report changes in total income that would have 1,462
the effect of increasing or decreasing the reduction in taxable 1,463
value to which the owner is entitled, changes in ownership of the 1,464
homestead, including changes in or revocation of a revocable 1,465
inter vivos trust, changes in disability, and other changes in 1,466
the information earlier furnished the auditor relative to his THE 1,468
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,469
in June; provided, that if such changes do not affect the status 1,470
of the homestead exemption or the amount of the reduction to 1,471
which the owner is entitled under division (A) of section 323.152 1,472
of the Revised Code, the application does not need to be 1,473
returned. 1,474
Each year during February, the county auditor shall furnish 1,476
by ordinary mail an original application to the owner, as of the 1,477
34
first day of January of that year, of a homestead OR A 1,478
MANUFACTURED OR MOBILE HOME that transferred during the preceding 1,479
calendar year and that qualified for and received a reduction in 1,481
taxes under division (B) of section 323.152 of the Revised Code 1,482
for the preceding tax year. In order to receive the reduction 1,483
under that division, the owner shall file the application with 1,484
the county auditor not later than the first Monday in June. If 1,485
the application is not timely filed, the auditor shall not grant 1,486
a reduction in taxes for the homestead for the current year, and 1,487
shall notify the owner that the reduction in taxes has not been 1,488
granted, in the same manner prescribed under section 323.154 of 1,489
the Revised Code for notification of denial of an application. 1,490
Failure of an owner to receive an application under this 1,491
paragraph does not excuse the failure of the owner to file an 1,492
original application.
(D) No person shall knowingly make a false statement for 1,494
the purpose of obtaining a reduction in his THE PERSON'S real 1,495
property OR MANUFACTURED HOME taxes under section 323.152 of the 1,497
Revised Code.
(E) No person shall knowingly fail to notify the county 1,499
auditor of changes required by division (C) of this section which 1,500
have the effect of maintaining or securing a reduction in taxable 1,501
value of homestead property or a reduction in taxes in excess of 1,502
the reduction allowed under section 323.152 of the Revised Code. 1,503
(F) No person shall knowingly make a false statement or 1,505
certification attesting to any person's physical or mental 1,506
condition for purposes of qualifying such person for tax relief 1,507
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,508
Sec. 323.154. On or before the day the COUNTY auditor has 1,518
completed the duties imposed by sections 319.30 to 319.302 of the 1,519
Revised Code, he THE AUDITOR shall issue a certificate of 1,521
reduction in taxes in triplicate for each person who has complied
with section 323.153 of the Revised Code and whose homestead OR 1,522
MANUFACTURED OR MOBILE HOME the auditor finds is entitled to a 1,524
35
reduction in real property OR MANUFACTURED HOME taxes for that 1,525
year under section 323.152 of the Revised Code. In the case of a 1,526
homestead entitled to a reduction under division (A) of that 1,527
section, the certificate shall state the taxable value of the 1,528
homestead on the first day of January of that year, the amount of 1,529
the reduction in taxable value and the total reduction in taxes 1,530
for that year under that section, the tax rate that is applicable 1,531
against such homestead for that year, and any other information 1,532
the tax commissioner requires. In the case of a homestead OR A 1,533
MANUFACTURED OR MOBILE HOME entitled to a reduction under 1,534
division (B) of that section, the certificate shall state the 1,536
total amount of the reduction in taxes for that year under that 1,537
section and any other information the tax commissioner requires. 1,538
The certificate for reduction in taxes shall be on a form 1,539
approved by the commissioner. Upon issuance of such a 1,540
certificate, the county auditor shall forward one copy and the 1,541
original to the county treasurer and retain one copy. The county 1,542
auditor shall also record the amount of reduction in taxes in the 1,543
appropriate column on the general tax list and duplicate of real 1,544
and public utility property AND ON THE MANUFACTURED HOME TAX 1,545
LIST.
If an application, late application, or continuing 1,547
application is not approved, or if the county auditor otherwise 1,548
determines that a homestead OR A MANUFACTURED OR MOBILE HOME does 1,549
not qualify for a reduction in taxes under division (A) or (B) of 1,551
section 323.152 of the Revised Code, the auditor shall notify the 1,552
applicant of the reasons for denial not later than the first 1,553
Monday in October. If a person AN APPLICANT believes that his 1,554
THE application for reduction has been improperly denied or that 1,556
the reduction is for less than that to which he THE APPLICANT is 1,557
entitled, he THE APPLICANT may file an appeal with the county 1,558
board of revision not later than the date of closing of the 1,559
collection for the first half of real and public utility property 1,560
taxes OR MANUFACTURED HOME TAXES. The appeal shall be treated in 1,562
36
the same manner as a complaint relating to the valuation or 1,563
assessment of real property under Chapter 5715. of the Revised 1,564
Code.
Sec. 323.155. The county treasurer shall retain the 1,573
original certificate of reduction in taxes and forward the copy 1,574
to the person to whom the certificate is issued along with the 1,575
tax bill submitted pursuant to section 323.13 of the Revised Code 1,576
OR THE ADVANCE PAYMENT CERTIFICATE SUBMITTED PURSUANT TO SECTION 1,577
4503.061 OF THE REVISED CODE. Such tax bill shall indicate the
net amount of taxes due following the reductions in taxes under 1,579
sections 319.301, 319.302, and 323.152 of the Revised Code. 1,580
Any reduction in taxes under this section shall be 1,582
disregarded as income or resources in determining eligibility for 1,583
any program or calculating any payment under Title LI of the 1,584
Revised Code.
Sec. 323.156. Within thirty days after a settlement of 1,593
taxes under divisions (A) and (C) of section 321.24 of the 1,594
Revised Code, the county treasurer shall certify to the tax 1,595
commissioner one-half of the total amount of taxes ON REAL 1,596
PROPERTY that were reduced pursuant to section 323.152 of the 1,597
Revised Code for the preceding tax year, AND ONE-HALF OF THE 1,598
TOTAL AMOUNT OF TAXES ON MANUFACTURED AND MOBILE HOMES THAT WERE 1,600
REDUCED PURSUANT TO DIVISION (B) OF SECTION 323.152 OF THE 1,602
REVISED CODE FOR THE CURRENT TAX YEAR, as evidenced by the 1,604
certificates of reduction and the tax duplicate certified to him 1,605
THE COUNTY TREASURER by the county auditor. The commissioner, 1,606
within thirty days of the receipt of such certification, shall 1,608
provide for payment to the county treasurer, from the general 1,609
revenue fund, of the amount certified, which shall be credited 1,610
upon receipt to the county's undivided income tax fund, and an 1,611
amount equal to two per cent of the amount by which taxes were 1,612
reduced, which shall be credited upon receipt to the county 1,613
general fund as a payment, in addition to the fees and charges 1,614
authorized by sections 319.54 and 321.26 of the Revised Code, to 1,615
37
the county auditor and treasurer for the costs of administering 1,616
the exemption provided under sections 323.151 to 323.157 of the 1,617
Revised Code.
Immediately upon receipt of funds into the county undivided 1,619
income tax fund under this section, the auditor shall distribute 1,620
the full amount thereof among the taxing districts in the county 1,621
as though the total had been paid as taxes by each person for 1,622
whom taxes were reduced under sections 323.151 to 323.157 of the 1,623
Revised Code. 1,624
Sec. 323.31. (A) Delinquent taxes charged against any 1,633
entry of real property, OR CHARGED AGAINST A MANUFACTURED OR 1,634
MOBILE HOME PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF THE 1,635
REVISED CODE, may be paid pursuant to this division by the person 1,637
who owns the real property OR MANUFACTURED OR MOBILE HOME or is a 1,638
vendee in possession under a purchase agreement or land contract 1,639
after entering into a written undertaking with the county 1,640
treasurer in a form prescribed or approved by the tax 1,641
commissioner. The undertaking may be entered into at any time 1,642
prior to the commencement of foreclosure proceedings by the 1,643
county treasurer and the county prosecuting attorney pursuant to 1,645
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 1,646
commencement of foreclosure proceedings by a private attorney 1,647
pursuant to section 5721.37 of the Revised Code, or the 1,648
commencement of foreclosure and forfeiture proceedings pursuant 1,649
to section 5721.14 of the Revised Code. A duplicate copy of each 1,650
such undertaking shall be filed with the county auditor, who 1,651
shall attach the copy to the delinquent land tax certificate or, 1,653
delinquent vacant land tax certificate, OR THE DELINQUENT 1,654
MANUFACTURED HOME TAX LIST, or who shall enter an asterisk in the 1,656
margin next to the entry for the tract or lot on the master list 1,657
of delinquent tracts or, master list of delinquent vacant tracts, 1,659
OR NEXT TO THE ENTRY FOR THE HOME ON THE DELINQUENT MANUFACTURED 1,660
HOME TAX LIST, prior to filing it with the prosecuting attorney 1,661
38
under section 5721.13 of the Revised Code, OR, IN THE CASE OF THE 1,662
DELINQUENT MANUFACTURED HOME TAX LIST, PRIOR TO FILING IT WITH 1,663
THE COUNTY RECORDER UNDER DIVISION (H)(2) OF SECTION 4503.06 OF 1,665
THE REVISED CODE. If the undertaking is entered into after the 1,666
certificate or the master list has been filed with the 1,667
prosecuting attorney, the treasurer shall file the duplicate copy 1,668
with the prosecuting attorney. A duplicate copy of each such 1,669
undertaking shall be mailed by first class mail to each 1,670
certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in section 5721.30 of 1,672
the Revised Code, is the subject of the undertaking. 1,674
An undertaking entered into under this division shall 1,676
provide for the payment of delinquent taxes in installments over 1,677
a period not to exceed five years beginning on the earliest date 1,678
delinquent taxes that are the subject of the undertaking were 1,679
included in a certification under section 5721.011 OR UNDER 1,680
DIVISION (H)(2) OF SECTION 4503.06 of the Revised Code; however, 1,682
a person entering into an undertaking who owns and occupies 1,683
residential real property may request, and the treasurer shall 1,686
allow, an undertaking providing for payment in installments over 1,688
a period of no fewer than two years beginning on that date. 1,689
For each undertaking, the county treasurer shall determine 1,692
and shall specify in the undertaking the number of installments, 1,693
the amount of each installment, and the schedule for payment of 1,694
the installments. Each installment payment shall be apportioned 1,695
among the several funds for which taxes have been assessed and 1,696
shall be applied to the items of taxes charged in the order in 1,697
which they became due. 1,698
When an installment payment is not received by the 1,700
treasurer when due or any current taxes charged against the 1,701
property become delinquent, the undertaking becomes void unless 1,702
the treasurer permits a new undertaking to be entered into; if 1,703
the treasurer does not permit a new undertaking to be entered 1,704
into, the treasurer shall certify to the auditor that the 1,705
39
undertaking has become void. A new undertaking entered into 1,706
under this paragraph shall provide for payment of the outstanding 1,707
balance of delinquent taxes over a period that, when added to the 1,708
periods of any previous undertakings that had elapsed prior to 1,709
their becoming void, does not exceed ten years. 1,710
Upon receipt of such a certification, the auditor shall 1,712
destroy the duplicate copy of the undertaking. If such copy has 1,714
been filed with the prosecuting attorney, the auditor immediately 1,715
shall deliver the certification to the prosecuting attorney, who 1,716
shall attach it to the appropriate certificate and the duplicate 1,717
copy of the voided undertaking or strike through the asterisk 1,718
entered in the margin of the master list next to the entry for 1,719
the tract or lot that is the subject of the voided undertaking. 1,720
The prosecuting attorney then shall institute a proceeding to 1,721
foreclose the lien of the state in accordance with section 323.25 1,722
or 5721.18 of the Revised Code or, in the case of delinquent 1,723
vacant land, shall institute a foreclosure proceeding in 1,724
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,725
a foreclosure and forfeiture proceeding in accordance with 1,726
section 5721.14 of the Revised Code. 1,727
After a tax certificate has been sold respecting a 1,729
delinquent parcel under section 5721.32 or 5721.33 of the Revised 1,730
Code, a written undertaking may not be entered into under this 1,731
section to pay the delinquent amounts. To pay the delinquency in
installments, the owner or other person seeking to redeem the 1,732
parcel shall enter into a redemption payment plan under division 1,733
(C) of section 5721.38 of the Revised Code. 1,734
(B) Within ten days after the date prescribed by section 1,736
323.12 or 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 of the 1,738
Revised Code for payment of the first half installment of the 1,739
current taxes, any person failing to pay the amount required by 1,740
such date, with the consent of the treasurer, may enter into a 1,741
written undertaking with the treasurer, in a form prescribed by 1,742
the tax commissioner, to pay all current taxes pursuant to this 1,743
40
division. The agreement shall provide for the entire amount of 1,744
such taxes to be paid in three or fewer installments before the 1,745
date set by section 323.12 or 323.17 OR DIVISION (F)(1) OF 1,746
SECTION 4503.06 of the Revised Code for the payment of the second 1,747
installment of such taxes. Each payment made under this division 1,748
shall be not less than one-third of the total amount of the 1,749
current taxes, unless the collection of a particular tax has been 1,750
legally enjoined, or unless at any scheduled payment date less 1,751
than one-third of the total amount remains unpaid, in which case 1,752
the total balance shall be paid. 1,753
If a payment is not received by the treasurer when due 1,755
under the terms of an undertaking made under this division, the 1,756
treasurer may permit the taxpayer to make the payment at a later 1,757
date, provided the payment is received before the date set by 1,758
section 323.12 or 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 of 1,760
the Revised Code for the payment of the second installment of 1,761
current taxes. If the total taxes arranged to be paid pursuant 1,762
to such an undertaking are not received before such date, the 1,763
undertaking shall become void and the treasurer shall proceed to 1,764
collect all unpaid taxes then due by any other means provided by 1,765
law.
(C) A certificate holder, as defined in section 5721.30 of 1,767
the Revised Code, may also pay all of any delinquent taxes, 1,768
assessments, penalties, interest, and charges on the related 1,769
certificate parcel, as defined in section 5721.30 of the Revised 1,770
Code, the lien against which has not been transferred by the sale 1,771
of a tax certificate, as defined in section 5721.30 of the 1,772
Revised Code, and the amount of the payment shall constitute a 1,774
separate lien against the certificate parcel which THAT shall be 1,775
evidenced by the issuance by the treasurer to the certificate 1,776
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 1,777
paid on the related certificate parcel. The amount of the 1,779
payment as set forth in the tax certificate shall earn interest 1,780
41
at the rate of eighteen per cent per year. If there are multiple 1,781
certificate holders with respect to a certificate parcel, the 1,782
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 1,783
right shall be exercised, if at all, within one hundred eighty 1,784
days after such taxes become delinquent. 1,785
Sec. 325.31. (A) On the first business day of each month, 1,794
and at the end of the officer's term of office, each officer 1,795
named in section 325.27 of the Revised Code shall pay into the 1,796
county treasury, to the credit of the general county fund, on the 1,797
warrant of the county auditor, all fees, costs, penalties, 1,798
percentages, allowances, and perquisites collected by his THE 1,799
OFFICER'S office during the preceding month or part thereof for 1,800
official services, except the fees allowed the county auditor by 1,801
division (B) of section 319.54 of the Revised Code, which shall 1,802
be paid into the county treasury to the credit of the real estate 1,803
assessment fund hereby created. 1,804
(B) Moneys to the credit of the real estate assessment 1,806
fund may be expended, upon appropriation by the board of county 1,807
commissioners, for the purpose of defraying the cost incurred by 1,809
the county auditor in assessing real estate pursuant to Chapter 1,810
5713. of the Revised Code AND MANUFACTURED AND MOBILE HOMES
PURSUANT TO CHAPTER 4503. OF THE REVISED CODE, and, at the county 1,811
auditor's discretion, the expenses incurred by the county board 1,813
of revision under Chapter 5715. of the Revised Code. Any 1,814
expenditures made from the real estate assessment fund shall 1,815
comply with rules that the tax commissioner adopts under division 1,816
(O) of section 5703.05 of the Revised Code. Those rules shall 1,817
include a requirement that a copy of any appraisal plans, 1,818
progress of work reports, contracts, or other documents required 1,819
to be filed with the tax commissioner shall be filed also with 1,820
the board of county commissioners.
The board of county commissioners shall not transfer moneys 1,822
required to be deposited in the real estate assessment fund to 1,823
42
any other fund. Following an assessment of real property 1,824
pursuant to Chapter 5713. of the Revised Code, OR AN ASSESSMENT 1,825
OF A MANUFACTURED OR MOBILE HOME PURSUANT TO CHAPTER 4503. OF THE 1,827
REVISED CODE, any moneys not expended for the purpose of 1,828
defraying the cost incurred in assessing real estate OR 1,829
MANUFACTURED OR MOBILE HOMES or for the purpose of defraying the 1,830
expenses of the county board of revision, and thereby remaining 1,831
to the credit of the real estate assessment fund, shall be 1,832
apportioned ratably and distributed to those taxing authorities 1,833
that contributed to the fund. However, no such distribution 1,834
shall be made if the amount of such unexpended moneys remaining 1,835
to the credit of the real estate assessment fund does not exceed 1,836
five thousand dollars.
(C) None of the officers named in section 325.27 of the 1,838
Revised Code shall collect any fees from the county. Each of 1,839
such officers shall, at the end of each calendar year, make and 1,840
file a sworn statement with the board of county commissioners of 1,841
all such fees, costs, penalties, percentages, allowances, and 1,842
perquisites which have been due in the officer's office and 1,843
unpaid for more than one year prior to the date such statement is 1,844
required to be made. 1,845
Sec. 519.21. (A) Except as otherwise provided in division 1,854
(B) of this section, sections 519.02 to 519.25 of the Revised 1,855
Code confer no power on any township zoning commission, board of 1,856
township trustees, or board of zoning appeals to prohibit the use 1,857
of any land for agricultural purposes or the construction or use 1,858
of buildings or structures incident to the use for agricultural 1,859
purposes of the land on which such buildings or structures are 1,860
located, including buildings or structures that are used 1,861
primarily for vinting and selling wine and that are located on 1,862
land any part of which is used for viticulture, and no zoning 1,863
certificate shall be required for any such building or structure. 1,864
(B) A township zoning resolution, or an amendment to such 1,866
resolution, may in any platted subdivision approved under section 1,867
43
711.05, 711.09, or 711.10 of the Revised Code, or in any area 1,868
consisting of fifteen or more lots approved under section 711.131 1,869
of the Revised Code that are contiguous to one another, or some 1,870
of which are contiguous to one another and adjacent to one side 1,871
of a dedicated public road, and the balance of which are 1,872
contiguous to one another and adjacent to the opposite side of 1,873
the same dedicated public road regulate: 1,874
(1) Agriculture on lots of one acre or less; 1,876
(2) Buildings or structures incident to the use of land 1,878
for agricultural purposes on lots greater than one acre but not 1,879
greater than five acres by: set back building lines; height; and 1,880
size; 1,881
(3) Dairying and animal and poultry husbandry on lots 1,883
greater than one acre but not greater than five acres when at 1,884
least thirty-five per cent of the lots in the subdivision are 1,885
developed with at least one building, structure, or improvement 1,886
that is subject to real property taxation or that is subject to 1,887
the tax on manufactured AND MOBILE homes under section 4503.06 of 1,888
the Revised Code. After thirty-five per cent of the lots are so 1,889
developed, dairying and animal and poultry husbandry shall be 1,890
considered nonconforming use of land and buildings or structures 1,891
pursuant to section 519.19 of the Revised Code. 1,892
Division (B) of this section confers no power on any 1,894
township zoning commission, board of township trustees, or board 1,895
of zoning appeals to regulate agriculture, buildings or 1,896
structures, and dairying and animal and poultry husbandry on lots 1,897
greater than five acres. 1,898
(C) Such sections confer no power on any township zoning 1,900
commission, board of township trustees, or board of zoning 1,901
appeals to prohibit in a district zoned for agricultural, 1,902
industrial, residential, or commercial uses, the use of any land 1,903
for a farm market where fifty per cent or more of the gross 1,904
income received from the market is derived from produce raised on 1,905
farms owned or operated by the market operator in a normal crop 1,906
44
year. However, a board of township trustees, as provided in 1,907
section 519.02 of the Revised Code, may regulate such factors 1,908
pertaining to farm markets as size of the structure, size of 1,909
parking areas that may be required, set back building lines, and 1,910
egress or ingress, where such regulation is necessary to protect 1,911
the public health and safety. 1,912
Sec. 519.212. (A) EXCEPT AS PROVIDED IN DIVISION (B) OF 1,915
THIS SECTION, SECTIONS 519.01 TO 519.25 OF THE REVISED CODE DO 1,917
NOT CONFER ON ANY TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,918
TRUSTEES, OR BOARD OF ZONING APPEALS THE AUTHORITY TO PROHIBIT OR 1,919
RESTRICT THE LOCATION OF A PERMANENTLY SITED MANUFACTURED HOME, 1,920
AS DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE REVISED 1,922
CODE, IN ANY DISTRICT OR ZONE IN WHICH A SINGLE-FAMILY HOME IS 1,923
PERMITTED.
(B) DIVISION (A) OF THIS SECTION DOES NOT LIMIT THE 1,926
AUTHORITY OF A TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP 1,927
TRUSTEES, OR BOARD OF ZONING APPEALS TO DO EITHER OF THE 1,929
FOLLOWING:
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 1,931
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 1,933
ALL SINGLE-FAMILY RESIDENCES IN A DISTRICT OR ZONE IN WHICH THE
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 1,934
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 1,936
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 1,937
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 1,938
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 1,940
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 1,942
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 1,943
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 1,944
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 1,945
HOMES.
(C) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 1,948
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 1,949
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 1,950
45
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 1,952
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 1,954
HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 1,956
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 1,957
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 1,958
RESTRICTIVE COVENANT IN A DEED. 1,959
Sec. 1151.349. (A) As used in this section: 1,968
(1) A "net lease" is a lease under which a savings and 1,970
loan association, directly or indirectly, will not be obligated 1,971
to: 1,972
(a) Service, repair, or maintain the leased property 1,974
during the lease term; 1,975
(b) Purchase parts and accessories for the leased 1,977
property; however, improvements and additions to the leased 1,978
property may be leased to the lessee upon its request in 1,979
accordance with the full-payout requirements of this section; 1,980
(c) Furnish replacement or substitute property while the 1,982
leased property is being serviced; 1,983
(d) Purchase insurance for the lessee, unless he THE 1,985
LESSEE has failed to purchase or maintain insurance required by 1,986
contract;
(e) Renew any license or registration for the property 1,988
unless such action is necessary to protect the association's 1,989
interest as an owner or financer of the property. 1,990
(2) A "full-payout lease" is one from which the lessor can 1,992
reasonably expect to realize a return of its full investment in 1,993
the leased property plus the estimated cost of financing the 1,994
property over the term of the lease derived from: 1,995
(a) Rentals; 1,997
(b) Estimated tax benefits; and 1,999
(c) The estimated residual value of the proerty PROPERTY 2,001
when the initial term of the lease expires. However, no more 2,002
than twenty per cent of the return may be realized from the 2,003
residual value. Both the estimated residual value of the 2,004
46
property and that portion of the estimated residual value relied 2,005
upon by the lessor to satisfy the requirements of a full-payout 2,006
lease must be reasonable so that realization of the lessor's full 2,007
investment, plus the cost of financing the property, primarily 2,008
depends on the credit-worthiness of the lessee, and not on the 2,009
residual market value of the leased item. The maximum term of a 2,010
full-payout lease shall be forty years. 2,011
(B) In addition to the provisions of Chapter 1151. of the 2,013
Revised Code regarding lending, a savings and loan association 2,014
may also engage in leasing activities that are the functional 2,015
equivalent of lending, subject to the following conditions. An 2,016
association may: 2,017
(1) Become the legal or beneficial owner of tangible 2,019
personal property or real property for the purpose of leasing 2,020
such property; or 2,021
(2) Obtain an assignment of a lessor's interest in a lease 2,023
of such property; and 2,024
(3) Incur obligations incidental to its position as the 2,026
owner and lessor of the leased property, provided the lease is a 2,027
net, full-payout lease representing a noncancelable obligation of 2,028
the lessee. At the expiration of the lease the association shall 2,029
liquidate, or release on a net basis, all interest in the 2,030
property as soon as practicable. 2,031
(C) If an association believes that there has been an 2,033
unanticipated change in conditions which threatens its financial 2,034
position by significantly increasing its exposure to loss, 2,035
divisions (A) and (B) of this section do not prevent the 2,036
association: 2,037
(1) As owner and lessor under a net, full-payout lease, 2,039
from taking reasonable and appropriate action to salvage or 2,040
protect the value of the property or its interests arising under 2,041
the lease; or 2,042
(2) As assignee of a lessor's interest in a lease, from 2,044
becoming owner and lessor of the leased property pursuant to its 2,045
47
contractual right, or from taking any reasonable and appropriate 2,046
action to salvage or protect the value of the property or its 2,047
interests arising under the lease; or 2,048
(3) From including any additional provisions or agreements 2,050
in a lease, to protect its financial position or investment in 2,051
the circumstances set forth in divisions (C)(1) and (2) of this 2,052
section. 2,053
(D) A lease of tangible personal property made to a 2,055
natural person for personal, family, or household purposes 2,056
pursuant to this section is subject to all limitations applicable 2,057
to the amount of an association's investment in consumer loans. A 2,059
lease made for commercial, corporate, business, or agricultural
purposes pursuant to this section is subject to all limitations 2,060
applicable to the amount of an association's investment in 2,061
commercial loans. A lease of residential or nonresidential real 2,062
property made pursuant to this section is subject to all 2,063
limitations applicable to the amount of an association's 2,064
investment in real estate loans. 2,065
(E) In addition to the authority set forth in division (A) 2,067
of this section, an association may also invest up to ten per 2,068
cent of its assets in tangible personal property including, 2,069
without limitation, vehicles, manufactured homes, MOBILE HOMES, 2,070
machinery, equipment, or furniture for rental. The estimated 2,072
residual value at the expiration of the initial term of the lease 2,073
shall not exceed seventy per cent of the lessor's acquisition 2,074
cost.
Sec. 1345.71. As used in sections 1345.71 to 1345.77 of 2,083
the Revised Code: 2,084
(A) "Consumer" means the purchaser, other than for 2,086
purposes of resale, of a motor vehicle, any person to whom the 2,087
motor vehicle is transferred during the duration of the express 2,088
warranty that is applicable to the motor vehicle, and any other 2,089
person who is entitled by the terms of the warranty to enforce 2,090
the warranty. 2,091
48
(B) "Manufacturer" and "distributor" have the same 2,093
meanings as in section 4517.01 of the Revised Code, and 2,094
manufacturer includes a remanufacturer as defined in that 2,095
section. 2,096
(C) "Express warranty" and "warranty" mean the written 2,098
warranty of the manufacturer or distributor of a new motor 2,099
vehicle concerning the condition and fitness for use of the 2,100
vehicle, including any terms or conditions precedent to the 2,101
enforcement of obligations under that warranty. 2,102
(D) "Motor vehicle" means any passenger car or 2,104
noncommercial motor vehicle as defined in section 4501.01 of the 2,105
Revised Code, or those parts of any motor home, as defined in 2,106
section 4501.01 of the Revised Code, that are not part of the 2,107
permanently installed facilities for cold storage, cooking and 2,108
consuming of food, and for sleeping, but does not mean any 2,109
manufactured MOBILE home as defined in division (O) of section 2,110
4501.01 of the Revised Code or, recreational vehicle as defined 2,111
in division (Q) of that section, OR MANUFACTURED HOME AS DEFINED 2,112
IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 2,113
(E) "Nonconformity" means any defect or condition which 2,115
substantially impairs the use, value, or safety of a motor 2,116
vehicle and does not conform to the express warranty of the 2,117
manufacturer or distributor. 2,118
(F) "Full purchase price" means the contract price for the 2,120
motor vehicle, including charges for transportation, 2,121
dealer-installed accessories, dealer services, dealer preparation 2,122
and delivery and collateral charges; all finance, credit 2,123
insurance, warranty and service contract charges incurred by the 2,124
buyer; and all sales tax, license and registration fees, and 2,125
other government charges. 2,126
Sec. 1506.01. As used in this chapter: 2,135
(A) "Coastal area" means the waters of Lake Erie, the 2,137
islands in the lake, and the lands under and adjacent to the 2,138
lake, including transitional areas, wetlands, and beaches. The 2,139
49
coastal area extends in Lake Erie to the international boundary 2,140
line between the United States and Canada and landward only to 2,141
the extent necessary to include shorelands, the uses of which 2,142
have a direct and significant impact on coastal waters as 2,143
determined by the director of natural resources. 2,144
(B) "Coastal management program" means the comprehensive 2,146
action of the state and its political subdivisions cooperatively 2,147
to preserve, protect, develop, restore, or enhance the resources 2,148
of the coastal area and to ensure wise use of the land and water 2,149
resources of the coastal area, giving attention to natural, 2,150
cultural, historic, and aesthetic values; agricultural, 2,151
recreational, energy, and economic needs; and the national 2,152
interest. "Coastal management program" includes the 2,153
establishment of objectives, policies, standards, and criteria 2,154
concerning, without limitation, protection of air, water, 2,155
wildlife, rare and endangered species, wetlands and natural 2,156
areas, and other natural resources in the coastal area; 2,157
management of coastal development and redevelopment; preservation 2,158
and restoration of historic, cultural, and aesthetic coastal 2,159
features; and public access to the coastal area for recreation 2,160
purposes. 2,161
(C) "Coastal management program document" means a 2,163
comprehensive statement consisting of, without limitation, text, 2,164
maps, and illustrations that is adopted by the director in 2,165
accordance with this chapter, describes the objectives, policies, 2,166
standards, and criteria of the coastal management program for 2,167
guiding public and private uses of lands and waters in the 2,168
coastal area, lists the governmental agencies, including, without 2,169
limitation, state agencies, involved in implementing the coastal 2,170
management program, describes their applicable policies and 2,171
programs, and cites the statutes and rules under which they may 2,172
adopt and implement those policies and programs. 2,173
(D) "Person" means any agency of this state, any political 2,175
subdivision of this state or of the United States, and any legal 2,176
50
entity defined as a person under section 1.59 of the Revised 2,177
Code. 2,178
(E) "Director" means the director of natural resources or 2,180
the director's designee. 2,181
(F) "Permanent structure" means any residential, 2,183
commercial, industrial, institutional, or agricultural building, 2,184
any manufactured MOBILE home as defined in DIVISION (O) OF 2,186
section 4501.01 of the Revised Code, ANY MANUFACTURED HOME AS 2,187
DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED 2,188
CODE, and any septic system that receives sewage from a 2,189
single-family, two-family, or three-family dwelling, but does not 2,190
include any recreational vehicle as defined in section 4501.01 of 2,191
the Revised Code. 2,192
(G) "State agency" or "agency of the state" has the same 2,194
meaning as "agency" as defined in section 111.15 of the Revised 2,195
Code. 2,196
(H) "Coastal flood hazard area" means any territory within 2,198
the coastal area that has been identified as a flood hazard area 2,199
under the "Flood Disaster Protection Act of 1973," 87 Stat. 975, 2,200
42 U.S.C.A. 4002, as amended. 2,201
(I) "Coastal erosion area" means any territory included in 2,204
Lake Erie coastal erosion areas identified by the director under 2,206
section 1506.06 of the Revised Code.
Sec. 1521.01. As used in sections 1521.01 to 1521.05 and 2,215
1521.13 to 1521.18 of the Revised Code: 2,216
(A) "Consumptive use," "diversion," "Lake Erie drainage 2,218
basin," "other great lakes states and provinces," "water 2,219
resources," and "waters of the state" have the same meanings as 2,220
in section 1501.30 of the Revised Code. 2,221
(B) "Well" means any excavation, regardless of design or 2,223
method of construction, created for any of the following 2,224
purposes: 2,225
(1) Removing ground water from or recharging water into an 2,227
aquifer, excluding subsurface drainage systems installed to 2,228
51
enhance agricultural crop production or urban or suburban 2,229
landscape management or to control seepage in dams, dikes, and 2,230
levees; 2,231
(2) Determining the quantity, quality, level, or movement 2,233
of ground water in or the stratigraphy of an aquifer, excluding 2,234
borings for instrumentation in dams, dikes, levees, or highway 2,235
embankments; 2,236
(3) Removing or exchanging heat from ground water, 2,238
excluding horizontal trenches that are installed for water source 2,239
heat pump systems. 2,240
(C) "Aquifer" means a consolidated or unconsolidated 2,242
geologic formation or series of formations that are hydraulically 2,243
interconnected and that have the ability to receive, store, or 2,244
transmit water. 2,245
(D) "Ground water" means all water occurring in an 2,247
aquifer. 2,248
(E) "Ground water stress area" means a definable 2,250
geographic area in which ground water quantity is being affected 2,251
by human activity or natural forces to the extent that continuous 2,252
availability of supply is jeopardized by withdrawals. 2,253
(F) "Person" has the same meaning as in section 1.59 of 2,255
the Revised Code and also includes the United States, the state, 2,256
any political subdivision of the state, and any department, 2,257
division, board, commission, agency, or instrumentality of the 2,258
United States, the state, or a political subdivision of the 2,259
state. 2,260
(G) "State agency" or "agency of the state" has the same 2,262
meaning as "agency" in section 111.15 of the Revised Code. 2,263
(H) "Development" means any manmade ARTIFICIAL change to 2,265
improved or unimproved real estate, including the construction of 2,267
buildings and other structures, any substantial improvement of a 2,268
structure, and mining, dredging, filling, grading, paving, 2,269
excavating, and drilling operations. 2,270
(I) "Floodplain" means the area adjoining any river, 2,272
52
stream, watercourse, or lake that has been or may be covered by 2,273
flood water. 2,274
(J) "Floodplain management" means the implementation of an 2,276
overall program of corrective and preventive measures for 2,277
reducing flood damage, including the collection and dissemination 2,278
of flood information, construction of flood control works, 2,279
nonstructural flood damage reduction techniques, and adoption of 2,280
rules, ordinances, or resolutions governing development in 2,281
floodplains. 2,282
(K) "One-hundred-year flood" means a flood having a one 2,284
per cent chance of being equaled or exceeded in any given year. 2,285
(L) "One-hundred-year floodplain" means that portion of a 2,287
floodplain inundated by a one-hundred-year flood. 2,288
(M) "Structure" means a walled and roofed building, 2,290
including, without limitation, gas or liquid storage tanks, 2,291
MOBILE HOMES, and manufactured homes. 2,293
(N) "Substantial improvement" means any reconstruction, 2,295
rehabilitation, addition, or other improvement of a structure, 2,296
the cost of which equals or exceeds fifty per cent of the market 2,297
value of the structure before the start of construction of the 2,298
improvement. "Substantial improvement" includes repairs to 2,299
structures that have incurred substantial damage regardless of 2,300
the actual repair work performed. "Substantial improvement" does 2,301
not include either of the following: 2,302
(1) Any project for the improvement of a structure to 2,304
correct existing violations of state or local health, sanitary, 2,305
or safety code specifications that have been identified by the 2,306
state or local code enforcement official having jurisdiction and 2,307
that are the minimum necessary to ensure safe living conditions; 2,308
(2) Any alteration of a AN historic structure designated 2,310
or listed pursuant to federal or state law, provided that the 2,311
alteration will not preclude the structure's continued listing or 2,312
designation as a AN historic structure. 2,313
Sec. 1923.01. (A) As provided in this chapter, any judge 2,322
53
of a county or municipal court or a court of common pleas, within 2,323
his THE JUDGE'S proper area of jurisdiction, may inquire about 2,324
persons who make unlawful and forcible entry into lands or 2,326
tenements and detain them, and about persons who make a lawful 2,327
and peaceable entry into lands or tenements and hold them 2,328
unlawfully and by force. If, upon such inquiry, it is found that 2,329
an unlawful and forcible entry has been made and the lands or 2,330
tenements are detained, or that, after a lawful entry, lands or 2,331
tenements are held unlawfully and by force, a judge shall cause 2,332
the plaintiff in an action under this chapter to have restitution 2,333
of the lands or tenements. 2,334
(B) An action shall be brought under this chapter within 2,336
two years after the cause of action accrues. 2,337
(C) As used in this chapter: 2,339
(1) "Tenant" means a person who is entitled under a rental 2,341
agreement to the use or occupancy of premises, other than 2,342
premises located in a manufactured home park as defined in 2,343
section 3733.01 of the Revised Code, to the exclusion of others. 2,344
(2) "Landlord" means the owner, lessor, or sublessor of 2,346
premises, his THE agent, or any person authorized by him THE 2,348
LANDLORD AUTHORIZES to manage premises or to receive rent from a 2,349
tenant under a rental agreement, except, if required by the facts 2,350
of the action to which the term is applied, "landlord" means a 2,351
park operator.
(3) "Park operator," "manufactured home," "MOBILE HOME," 2,353
"MANUFACTURED HOME PARK," and "resident" have the same meanings 2,355
as in section 3733.01 of the Revised Code.
(4) "Residential premises" has the same meaning as in 2,357
section 5321.01 of the Revised Code, except, if required by the 2,358
facts of the action to which the term is applied, "residential 2,359
premises" has the same meaning as in section 3733.01 of the 2,360
Revised Code. 2,361
(5) "Rental agreement" means any agreement or lease, 2,363
written or oral, that establishes or modifies the terms, 2,364
54
conditions, rules, or any other provisions concerning the use or 2,365
occupancy of premises by one of the parties to the agreement or 2,366
lease, except that "rental agreement," as used in division 2,367
(A)(11) of section 1923.02 of the Revised Code and where the 2,368
context requires as used in this chapter, means a rental 2,369
agreement as defined in division (D) of section 5322.01 of the 2,370
Revised Code. 2,371
(6) "Controlled substance" has the same meaning as in 2,373
section 3719.01 of the Revised Code. 2,374
Sec. 3733.01. As used in this chapter: 2,383
(A) "Manufactured home park" means any tract of land upon 2,385
which three or more manufactured OR MOBILE homes used for 2,386
habitation are parked, either free of charge or for revenue 2,387
purposes, and includes any roadway, building, structure, vehicle, 2,388
or enclosure used or intended for use as a part of the facilities 2,389
of the park. A tract of land that is subdivided and the 2,390
individual lots are not for rent or rented, but are for sale or 2,391
sold for the purpose of installation of manufactured homes on the 2,392
lots is not a manufactured home park even though three or more 2,393
manufactured homes are parked thereon if the roadways are 2,394
dedicated to the local government authority. "MANUFACTURED 2,395
"Manufactured home park" does not include any OF THE 2,397
FOLLOWING:
(1) A tract of land used solely for the storage or display 2,400
for sale of manufactured OR MOBILE homes or solely as a temporary 2,401
park-camp.;
(2) A TRACT OF LAND THAT IS SUBDIVIDED AND THE INDIVIDUAL 2,404
LOTS ARE FOR SALE OR SOLD FOR THE PURPOSE OF INSTALLATION OF 2,405
MANUFACTURED OR MOBILE HOMES USED FOR HABITATION AND THE ROADWAYS 2,406
ARE DEDICATED TO THE LOCAL GOVERNMENT AUTHORITY; 2,407
(3) A TRACT OF LAND WITHIN AN AREA THAT IS SUBJECT TO 2,409
LOCAL ZONING AUTHORITY AND SUBDIVISION REQUIREMENTS AND IS 2,410
SUBDIVIDED, AND THE INDIVIDUAL LOTS ARE FOR SALE OR SOLD FOR THE 2,411
PURPOSE OF INSTALLATION OF MANUFACTURED OR MOBILE HOMES FOR 2,412
55
HABITATION. 2,413
(B) "Recreational vehicle park" means any tract of land 2,415
used for parking five or more self-contained recreational 2,416
vehicles and includes any roadway, building, structure, vehicle, 2,417
or enclosure used or intended for use as part of the park 2,418
facilities and any tract of land that is subdivided for lease or 2,419
other contract of the individual lots for the express or implied 2,420
purpose of placing self-contained recreational vehicles for 2,421
recreation, vacation, or business purposes. 2,422
"Recreational vehicle park" does not include any tract of 2,424
land used solely for the storage or display for sale of 2,425
self-contained recreational vehicles or solely as a temporary 2,426
park-camp. 2,427
(C) "Portable camping units" means dependent recreational 2,429
vehicles, tents, portable sleeping equipment, and similar camping 2,430
equipment used for travel, recreation, vacation, or business 2,431
purposes.
(D) "Manufactured home" HAS THE MEANING SET FORTH IN 2,433
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, AND 2,435
"MOBILE HOME" and "recreational vehicle" have the meanings set 2,437
forth in section 4501.01 of the Revised Code.
(E) "Self-contained recreational vehicle" means a 2,439
recreational vehicle that can operate independent of connections 2,440
to sewer and water and has plumbing fixtures or appliances all of 2,441
which are connected to sewage holding tanks located within the 2,442
vehicle. 2,443
(F) "Dependent recreational vehicle" means a recreational 2,445
vehicle other than a self-contained recreational vehicle. 2,446
(G) "Recreation camp" means any tract of land upon which 2,448
five or more portable camping units are placed and includes any 2,449
roadway, building, structure, vehicle, or enclosure used or 2,450
intended for use as a part of the facilities of the camp. A 2,451
tract of land that is subdivided for lease or other contract of 2,452
the individual lots is a recreation camp if five or more portable 2,453
56
camping units are placed on it for recreation, vacation, or 2,454
business purposes.
"Recreation camp" does not include any tract of land used 2,456
solely for the storage or display for sale of dependent 2,457
recreational vehicles or solely as a temporary park-camp. 2,458
(H) "Combined park-camp" means any tract of land upon 2,460
which a combination of five or more self-contained recreational 2,461
vehicles or portable camping units are placed and includes any 2,462
roadway, building, structure, vehicle, or enclosure used or 2,463
intended for use as part of the park facilities. A tract of land 2,464
that is subdivided for lease or other contract of the individual 2,466
lots is a combined park-camp if a combination of five or more 2,467
recreational vehicles or portable camping units are placed on it 2,468
for recreation, vacation, or business purposes. 2,469
"Combined park-camp" does not include any tract of land 2,471
used solely as a temporary park-camp. 2,472
(I) "Licensor" means either the board of health of a city 2,474
or general health district, or the authority having the duties of 2,475
a board of health in any city as authorized by section 3709.05 of 2,476
the Revised Code, or the director of health, when required under 2,477
division (B) of section 3733.031 of the Revised Code. "Licensor" 2,478
also means an authorized representative of any of those entities 2,479
or of the director. 2,480
(J) "Tenant" means a person who is entitled under a rental 2,482
agreement with a manufactured home park operator to occupy a 2,483
manufactured home park lot and who does not own the manufactured 2,484
home occupying the lot. 2,485
(K) "Owner" means a person who is entitled under a rental 2,487
agreement with a manufactured home park operator to occupy a 2,488
manufactured home park lot and who owns the manufactured home 2,489
occupying the lot. 2,490
(L) "Resident" means a person entitled under a rental 2,492
agreement to the use and occupancy of residential premises to the 2,493
exclusion of others. It includes both tenants and owners. 2,494
57
(M) "Operator" means the person who has responsible charge 2,496
of a manufactured home park, recreational vehicle park, 2,497
recreation camp, combined park-camp, or temporary park-camp and 2,498
who is licensed under sections 3733.01 to 3733.08 of the Revised 2,499
Code. 2,500
(N) "Park operator" means a manufactured home park 2,502
operator. 2,503
(O) "Residential premises" means a lot located within a 2,505
manufactured home park and the grounds, areas, and facilities 2,506
contained within the manufactured home park for the use of 2,507
residents generally or the use of which is promised to a 2,508
resident. 2,509
(P) "Rental agreement" means any agreement or lease, 2,511
written or oral, that establishes or modifies the terms, 2,512
conditions, rules, or any other provisions concerning the use and 2,513
occupancy of residential premises by one of the parties. 2,514
(Q) "Security deposit" means any deposit of money or 2,516
property to secure performance by the resident under a rental 2,517
agreement. 2,518
(R) "Temporary park-camp" means any tract of land used for 2,520
a period not to exceed a total of twenty-one days per calendar 2,521
year for the purpose of parking five or more recreational 2,522
vehicles, dependent recreational vehicles, or portable camping 2,524
units, or any combination thereof, for one or more periods of 2,525
time that do not exceed seven consecutive days or parts thereof. 2,526
(S) "Development" means any artificial change to improved 2,528
or unimproved real estate, including, without limitation, 2,529
buildings or structures, dredging, filling, grading, paving, 2,530
excavation or drilling operations, or storage of equipment or 2,531
materials, and the construction, expansion, or substantial 2,533
alteration of a manufactured home park, recreational vehicle 2,534
park, recreation camp, or combined park-camp, for which plan
review is required under division (A) of section 3733.021 of the 2,536
Revised Code. "Development" does not include the building, 2,537
58
construction, erection, or manufacture of any building to which 2,538
section 3781.06 of the Revised Code is applicable. 2,539
(T) "Flood" or "flooding" means either of the following: 2,541
(1) A general and temporary condition of partial or 2,543
complete inundation of normally dry land areas from any of the 2,544
following: 2,545
(a) The overflow of inland or tidal waters; 2,547
(b) The unusual and rapid accumulation or runoff of 2,549
surface waters from any source; 2,550
(c) Mudslides that are proximately caused by flooding as 2,552
defined in division (T)(1)(b) of this section and that are akin 2,554
to a river of liquid and flowing mud on the surface of normally 2,555
dry land areas, as when earth is carried by a current of water 2,556
and deposited along the path of the current.
(2) The collapse or subsidence of land along the shore of 2,558
a lake or other body of water as a result of erosion or 2,559
undermining that is caused by waves or currents of water 2,560
exceeding anticipated cyclical levels or that is suddenly caused 2,561
by an unusually high water level in a natural body of water, and 2,562
that is accompanied by a severe storm, by an unanticipated force 2,563
of nature, such as a flash flood, by an abnormal tidal surge, or 2,564
by some similarly unusual and unforeseeable event, that results 2,565
in flooding as defined in division (T)(1)(a) of this section. 2,567
(U) "Flood plain" means the area adjoining any river, 2,569
stream, watercourse, or lake that has been or may be covered by 2,570
flood water. 2,571
(V) "One-hundred-year flood" means a flood having a one 2,573
per cent chance of being equaled or exceeded in any given year. 2,574
(W) "One-hundred-year flood plain" means that portion of a 2,577
flood plain inundated by a one-hundred-year flood. 2,578
(X) "Person" has the same meaning as in section 1.59 of 2,580
the Revised Code and also includes this state, any political 2,581
subdivision of this state, and any other state or local body of 2,582
this state. 2,583
59
(Y) "Substantial damage" means damage of any origin 2,585
sustained by a manufactured OR MOBILE home that is situated in a 2,586
manufactured home park located in a flood plain when the cost of 2,587
restoring the manufactured home to its condition before the 2,588
damage occurred will equal or exceed fifty per cent of the market 2,589
value of the manufactured home before the damage occurred. 2,590
(Z) "Substantially alter" means a change in the layout or 2,592
design of a manufactured home park, recreational vehicle park, 2,593
recreation camp, combined park-camp, or temporary park-camp, 2,594
including, without limitation, the movement of utilities or 2,595
changes in established streets, lots, or sites or in other 2,596
facilities. In the case of manufactured home parks located 2,597
within a one-hundred-year flood plain, "substantially alter" also 2,599
includes changes in elevation resulting from the addition of 2,600
fill, grading, or excavation that may affect flood plain 2,601
management. 2,602
(AA) "Tract" means a contiguous area of land that consists 2,604
of one or more parcels, lots, or sites that have been separately 2,605
surveyed regardless of whether the individual parcels, lots, or 2,606
sites have been recorded and regardless of whether the one or 2,607
more parcels, lots, or sites are under common or different 2,608
ownership. 2,609
(BB) "Director of health" means the director of health or 2,611
his THE DIRECTOR'S authorized representative. 2,612
Sec. 3733.02. (A)(1) The public health council, subject 2,621
to Chapter 119. of the Revised Code, shall adopt, and has the 2,622
exclusive power to adopt, rules of uniform application throughout 2,623
the state governing the review of plans, issuance of flood plain 2,624
management permits, and issuance of licenses for manufactured 2,625
home parks; the location, layout, DENSITY, construction, 2,626
drainage, sanitation, safety, and operation of those parks; 2,628
blocking and tiedowns of MOBILE AND manufactured homes in those 2,629
parks; and notices of flood events concerning, and flood 2,631
protection at, those parks. The rules pertaining to flood plain 2,632
60
management shall be consistent with and not less stringent than 2,633
the flood plain management criteria of the national flood 2,634
insurance program adopted under the "National Flood Insurance Act 2,635
of 1968," 82 Stat. 572, 42 U.S.C.A. 4001, as amended. The rules 2,636
shall not apply to the construction, erection, or manufacture of 2,637
any building to which section 3781.06 of the Revised Code is 2,638
applicable.
(2) The rules pertaining to manufactured home parks 2,640
constructed after June 30, 1971, shall specify that each home 2,641
must be placed on its lot to provide not less than fifteen feet 2,642
between the side of one home and the side of another home, ten 2,643
feet between the end of one home and the side of another home, 2,644
and five feet between the ends of two homes placed end to end. 2,645
(B) The public health council, subject to Chapter 119. of 2,647
the Revised Code, shall adopt rules of uniform application 2,648
throughout the state governing the review of plans and issuance 2,649
of licenses for and the location, layout, construction, drainage, 2,650
sanitation, safety, and operation of recreational vehicle parks, 2,651
recreation camps, and combined park-camps. The rules shall not 2,652
apply to the construction, erection, or manufacture of any 2,653
building to which section 3781.06 of the Revised Code is 2,654
applicable. 2,655
(C) The public health council, subject to Chapter 119. of 2,657
the Revised Code, shall adopt rules of uniform application 2,658
throughout the state governing the review of plans and issuance 2,659
of licenses for and the layout, sanitation, safety, and operation 2,660
of temporary park-camps. The rules shall not apply to the 2,661
construction, erection, or manufacture of any building to which 2,662
section 3781.06 of the Revised Code is applicable. 2,663
(D) The public health council, in accordance with Chapter 2,665
119. of the Revised Code, shall adopt rules of uniform 2,666
application throughout the state establishing requirements and 2,667
procedures in accordance with which the director of health may 2,668
authorize licensors for the purposes of sections 3733.022 and 2,669
61
3733.025 of the Revised Code. The rules shall include at least 2,670
provisions under which a licensor may enter into contracts for 2,671
the purpose of fulfilling the licensor's responsibilities under 2,672
either or both of those sections. 2,673
Sec. 3733.021. (A) No person shall cause development to 2,682
occur within any portion of a manufactured home park, 2,683
recreational vehicle park, recreation camp, or combined park-camp 2,684
until the plans for the development have been submitted to and 2,685
reviewed and approved by the director of health. This division 2,686
does not require that plans be submitted to the director for 2,687
approval for the replacement of manufactured OR MOBILE homes on 2,688
previously approved lots in a manufactured home park or for the 2,689
replacement of recreational vehicles or portable camping units on 2,690
previously approved sites in a recreational vehicle park, 2,691
recreation camp, or combined park-camp when no development is to 2,692
occur in connection with the replacement. Within thirty days 2,693
after receipt of the plans, all supporting documents and 2,694
materials required to complete the review, and the applicable 2,695
plan review fee established under division (D) of this section, 2,696
the director shall approve or disapprove the plans. 2,697
(B) Any person aggrieved by the director's disapproval of 2,699
a set of plans under division (A) of this section may request a 2,700
hearing on the matter within thirty days after receipt of the 2,701
director's notice of the disapproval. The hearing shall be held 2,702
in accordance with Chapter 119. of the Revised Code. Thereafter, 2,703
the disapproval may be appealed in the manner provided in section 2,704
119.12 of the Revised Code. 2,705
(C) The director shall establish a system by which 2,707
development occurring within a manufactured home park, 2,708
recreational vehicle park, recreation camp, or combined park-camp 2,709
is inspected or verified in accordance with rules adopted under 2,710
division (A) or (B), as appropriate, of section 3733.02 of the 2,711
Revised Code to ensure that the development complies with the 2,712
plans approved under division (A) of this section. 2,713
62
(D) The public health council shall establish fees for 2,715
reviewing plans under division (A) of this section and conducting 2,716
inspections under division (C) of this section. 2,717
(E) The director shall charge the appropriate fees 2,719
established under division (D) of this section for reviewing 2,720
plans under division (A) of this section and conducting 2,721
inspections under division (C) of this section. All such plan 2,722
review and inspection fees received by the director shall be 2,723
transmitted to the treasurer of state and shall be credited to 2,724
the general operations fund created in section 3701.83 of the 2,725
Revised Code. Moneys so credited to the fund shall be used only 2,726
for the purpose of administering and enforcing sections 3733.01 2,727
to 3733.08 of the Revised Code and rules adopted under those 2,728
sections. 2,729
(F) Plan approvals issued under this section do not 2,731
constitute an exemption from the land use and building 2,732
requirements of the political subdivision in which the 2,733
manufactured home park, recreational vehicle park, recreation 2,734
camp, or combined park-camp is or is to be located. 2,735
Sec. 3733.022. (A) No person shall cause development to 2,744
occur or cause the replacement of a MOBILE OR manufactured home 2,745
within any portion of a manufactured home park that is located 2,746
within a one-hundred-year flood plain unless the person first 2,747
obtains a permit from the director of health or a licensor 2,749
authorized by the director. If the development for which a 2,750
permit is required under this division is to occur on a lot where 2,751
a MOBILE OR manufactured home is or is to be located, the owner 2,752
of the manufactured home and the operator of the manufactured 2,753
home park shall jointly obtain the permit. Each of the persons 2,754
to whom a permit is jointly issued is responsible for compliance 2,755
with the provisions of the approved permit that are applicable to 2,757
that person.
The director or a licensor authorized by the director shall 2,759
disapprove an application for a permit required under this 2,760
63
division unless the director or the licensor finds that the 2,761
proposed development or replacement of a MOBILE OR manufactured 2,762
home complies with the rules adopted under division (A) of 2,763
section 3733.02 of the Revised Code. No permit is required under 2,764
this division for the construction, erection, or manufacture of 2,765
any building to which section 3781.06 of the Revised Code 2,766
applies.
The director or a licensor authorized by the director may 2,768
suspend or revoke a permit issued under this division for failure 2,769
to comply with the rules adopted under division (A) of section 2,770
3733.02 of the Revised Code pertaining to flood plain management 2,771
or for failure to comply with the approved permit. 2,772
Any person aggrieved by the disapproval, suspension, or 2,774
revocation of a permit under this division by the director or by 2,775
a licensor authorized by the director may request a hearing on 2,776
the matter within thirty days after receipt of the notice of the 2,777
disapproval, suspension, or revocation. The hearing shall be 2,778
held in accordance with Chapter 119. of the Revised Code. 2,779
Thereafter, an appeal of the disapproval, suspension, or 2,780
revocation may be taken in the manner provided in section 119.12 2,781
of the Revised Code. 2,782
(B) The public health council shall establish fees for the 2,784
issuance of permits under division (A) of this section and for 2,785
necessary inspections conducted to determine compliance with 2,786
those permits. 2,787
(C) The director or a licensor authorized by the director 2,789
shall charge the appropriate fee established under division (B) 2,790
of this section for the issuance of a permit under division (A) 2,791
of this section or for conducting any necessary inspection to 2,792
determine compliance with the permit. If the director issues 2,793
such a permit or conducts such an inspection, the fee for the 2,794
permit or inspection shall be transmitted to the treasurer of 2,795
state and shall be credited to the general operations fund 2,796
created in section 3701.83 of the Revised Code. Moneys so 2,797
64
credited to the fund shall be used by the director only for the 2,798
purpose of administering and enforcing sections 3733.01 to 2,799
3733.08 of the Revised Code and rules adopted under those 2,800
sections. If the licensor is a board of health, the permit or 2,801
inspection fee shall be deposited to the credit of the special 2,802
fund of the health district created in section 3733.04 of the 2,803
Revised Code and shall be used only for the purpose set forth in 2,804
that section. 2,805
Sec. 3733.025. (A) If a MOBILE OR manufactured home that 2,814
is located in a flood plain is substantially damaged, the owner 2,816
of the manufactured home shall make all alterations, repairs, or 2,817
changes to the manufactured home, and the operator of the 2,818
manufactured home park shall make all alterations, repairs, or 2,819
changes to the lot on which the manufactured home is located, 2,820
that are necessary to ensure compliance with the flood plain 2,821
management rules adopted under division (A) of section 3733.02 of 2,822
the Revised Code. Such alterations, repairs, or changes may 2,823
include, without limitation, removal of the manufactured home or 2,824
other structures.
No person shall fail to comply with this division. 2,826
(B) No person shall cause to be performed any alteration, 2,828
repair, or change required by division (A) of this section unless 2,829
the person first obtains a permit from the director of health or 2,830
a licensor authorized by the director. The owner of the 2,831
manufactured home and the operator of the manufactured home park 2,832
shall jointly obtain the permit required by this division. Each 2,833
of the persons to whom a permit is jointly issued is responsible 2,834
for compliance with the provisions of the approved permit that 2,835
are applicable to that person. 2,836
The director or a licensor authorized by the director shall 2,838
disapprove an application for a permit required under this 2,839
division unless the director or the licensor finds that the 2,840
proposed alteration, repair, or change complies with the rules 2,841
adopted under division (A) of section 3733.02 of the Revised 2,842
65
Code. No permit is required under this division for the 2,843
construction, erection, or manufacture of any building to which 2,844
section 3781.06 of the Revised Code applies. 2,845
The director or a licensor authorized by the director may 2,847
suspend or revoke a permit issued under this division for failure 2,848
to comply with the rules adopted under division (A) of section 2,849
3733.02 of the Revised Code pertaining to flood plain management 2,850
or for failure to comply with the approved permit. 2,851
Any person aggrieved by the disapproval, suspension, or 2,853
revocation of a permit under this division by the director or by 2,854
a licensor authorized by the director may request a hearing on 2,855
the matter within thirty days after receipt of the notice of the 2,856
disapproval, suspension, or revocation. The hearing shall be 2,857
held in accordance with Chapter 119. of the Revised Code. 2,858
Thereafter, an appeal of the disapproval, suspension, or 2,859
revocation may be taken in the manner provided in section 119.12 2,860
of the Revised Code and for necessary inspections conducted to 2,861
determine compliance with those permits. 2,862
(C) The public health council shall establish fees for the 2,864
issuance of permits under division (B) of this section and for 2,865
necessary inspections conducted to determine compliance with 2,866
those permits. 2,867
(D) The director or a licensor authorized by the director 2,869
shall charge the appropriate fee established under division (C) 2,870
of this section for the issuance of a permit under division (B) 2,871
of this section or for conducting any necessary inspection to 2,872
determine compliance with the permit. If the director issues 2,873
such a permit or conducts such an inspection, the fee for the 2,874
permit or inspection shall be transmitted to the treasurer of 2,875
state and shall be credited to the general operations fund 2,876
created in section 3701.83 of the Revised Code. Moneys so 2,877
credited to the fund shall be used by the director only for the 2,878
purpose of administering and enforcing sections 3733.01 to 2,879
3733.08 of the Revised Code and rules adopted under those 2,880
66
sections. If the licensor is a board of health, the permit or 2,881
inspection fee shall be deposited to the credit of the special 2,882
fund of the health district created in section 3733.04 of the 2,883
Revised Code and shall be used only for the purpose set forth in 2,884
that section. 2,885
Sec. 3733.06. (A) Upon a license being issued under 2,894
sections 3733.03 to 3733.05 of the Revised Code, any operator 2,896
shall have the right to rent or use each lot or camping space for 2,897
the parking or placement of a manufactured home, MOBILE HOME, 2,898
recreational vehicle, or portable camping facility to be used for 2,899
human habitation without interruption for any period coextensive 2,900
with any license or consecutive licenses issued under sections 2,901
3733.03 to 3733.05 of the Revised Code. 2,902
(B) NO OPERATOR OF A MANUFACTURED HOME PARK SHALL SELL 2,904
INDIVIDUAL LOTS IN A PARK FOR EIGHT YEARS FOLLOWING THE ISSUANCE 2,905
OF THE INITIAL LICENSE FOR THE PARK UNLESS, AT THE TIME OF SALE, 2,907
THE PARK FULFILLS ALL PLATTING AND SUBDIVISION REQUIREMENTS 2,908
ESTABLISHED BY THE POLITICAL SUBDIVISION IN WHICH THE PARK IS 2,909
LOCATED, OR THE POLITICAL SUBDIVISION HAS ENTERED INTO AN
AGREEMENT WITH THE OPERATOR REGARDING PLATTING AND SUBDIVISION 2,910
REQUIREMENTS AND THE OPERATOR HAS FULFILLED THE TERMS OF THAT 2,911
AGREEMENT.
Sec. 3733.101. (A) A resident who is a party to a rental 2,919
agreement shall: 2,920
(1) Keep that part of the premises that he THE RESIDENT 2,922
occupies and uses safe and sanitary; 2,924
(2) Dispose of all rubbish, garbage, and other waste in a 2,926
clean, safe, and sanitary manner; 2,927
(3) Comply with the requirements imposed on residents by 2,929
all applicable state and local housing, health, and safety codes, 2,930
rules of the public health council, and rules of the manufactured 2,931
home park; 2,932
(4) Personally refrain, and forbid any other person who is 2,934
on the premises with his THE RESIDENT'S permission, from 2,935
67
intentionally or negligently destroying, defacing, damaging, or 2,937
removing any fixture, appliance, or other part of the residential 2,938
premises;
(5) Conduct himself SELF and require other persons on the 2,940
premises with his THE RESIDENT'S consent to conduct themselves in 2,942
a manner that will not disturb his THE RESIDENT'S neighbors' 2,943
peaceful enjoyment of the manufactured home park. 2,945
(B) The resident shall not unreasonably withhold consent 2,947
for the park operator to enter the manufactured home to inspect 2,948
utility connections, or enter onto the premises in order to 2,949
inspect the premises, make ordinary, necessary, or agreed 2,950
repairs, decorations, alterations, or improvements, deliver 2,951
parcels which are too large for the resident's mail facilities, 2,952
or supply necessary or agreed services. 2,953
(C) If the resident violates any provision of this 2,955
section, the park operator may recover any actual damages which 2,956
result from the violation and reasonable attorneys' fees. This 2,957
remedy is in addition to any right of the park operator to 2,958
terminate the rental agreement, to maintain an action for the 2,959
possession of the premises, or injunctive relief to compel access 2,960
under division (B) of this section. 2,961
Sec. 3733.11. (A)(1) The park operator shall offer each 2,971
manufactured home owner a written rental agreement for a 2,972
manufactured home park lot for a term of one year or more that 2,973
contains terms essentially the same as any alternative 2,974
month-to-month rental agreement offered to current and 2,975
prospective tenants and owners. The park operator shall offer 2,976
the minimum one-year rental agreement to the owner prior to 2,977
installation of the owner's manufactured home in the manufactured 2,978
home park or, if the owner's manufactured home is in the 2,979
manufactured home park, prior to the expiration of the owner's 2,980
existing rental agreement. 2,981
(2) The park operator shall deliver the offer to the owner 2,983
by certified mail, return receipt requested, or in person. If 2,984
68
the park operator delivers the offer to the owner in person, the 2,985
owner shall complete a return showing receipt of the offer. If 2,986
the owner does not accept the offer, the park operator is 2,987
discharged from any obligation to make any further such offers. 2,988
If the owner accepts the offer, the park operator shall, at the 2,989
expiration of each successive rental agreement, offer the owner 2,990
another rental agreement, for a term that is mutually agreed 2,991
upon, and that contains terms essentially the same as the 2,992
alternative month-to-month agreement. The park operator shall 2,993
deliver subsequent rental offers in the same manner as the first 2,994
rental offer. If the park operator sells the manufactured home 2,995
park to another manufactured home park operator, the purchaser is 2,996
bound by the rental agreements entered into by his predecessor. 2,997
(3) If the park operator sells the manufactured home park 2,999
for a use other than as a manufactured home park, the park 3,000
operator shall give each tenant and owner a written notification 3,001
by certified mail, return receipt requested, or by handing it to 3,002
the tenant or owner in person. If the park operator delivers the 3,003
notification in person, the recipient shall complete a return 3,004
showing receipt of the notification. This notification shall 3,005
contain notice of the sale of the manufactured home park, and 3,006
notice of the date by which the tenant or owner shall vacate. The 3,008
date by which the tenant shall vacate shall be at least one
hundred twenty days after receipt of the written notification, 3,009
and the date by which the owner shall vacate shall be at least 3,010
one hundred eighty days after receipt of the written 3,011
notification. 3,012
(B) A park operator shall fully disclose in writing all 3,014
fees, charges, assessments, including rental fee FEES, and rules 3,015
prior to a tenant or owner executing a rental agreement and 3,017
assuming occupancy in the manufactured home park. No fees, 3,018
charges, assessments, or rental fees so disclosed may be 3,019
increased nor rules changed by a park operator without specifying 3,020
the date of implementation of the changed fees, charges, 3,021
69
assessments, rental fees, or rules, which date shall be not less 3,022
than thirty days after written notice of the change and its 3,023
effective date to all tenants or owners in the manufactured home 3,024
park, and no fee, charge, assessment, or rental fee shall be 3,025
increased during the term of any tenant's or owner's rental 3,026
agreement. Failure on the part of the park operator to fully 3,027
disclose all fees, charges, or assessments shall prevent the park 3,028
operator from collecting the undisclosed fees, charges, or 3,029
assessments. If a tenant or owner refuses to pay any undisclosed 3,030
fees, charges, or assessments, the refusal shall not be used by 3,031
the park operator as a cause for eviction in any court. 3,032
(C) A park operator shall promulgate rules governing the 3,034
rental or occupancy of a LOT IN THE manufactured home lot PARK. 3,035
The rules shall not be unreasonable, arbitrary, or capricious. A 3,037
copy of the rules and any amendments to them shall be delivered 3,038
by the park operator to the tenant or owner prior to his signing 3,039
the rental agreement. A copy of the rules and any amendments to 3,040
them shall be posted in a conspicuous place upon the manufactured 3,041
home park grounds. 3,042
(D) No park operator shall require a an owner to purchase 3,044
from the park operator any personal property. The park operator 3,045
may determine by rule the style or quality of skirting, equipment 3,046
for tying down manufactured homes, manufactured OR MOBILE home 3,047
accessories, or other equipment to be purchased by an owner from 3,049
a vendor of the owner's choosing, provided that the equipment is 3,050
readily available to the owner. Any such equipment shall be 3,051
installed in accordance with the manufactured home park rules. 3,052
(E) No park operator shall charge any owner who chooses to 3,054
install an electric or gas appliance in his manufactured A home 3,055
an additional fee solely on the basis of the installation, unless 3,056
the installation is performed by the park operator at the request 3,057
of the owner, nor shall the park operator restrict the 3,058
installation, service, or maintenance of the appliance, restrict 3,059
the ingress or egress of repairmen REPAIRPERSONS to the 3,060
70
manufactured home park for the purpose of installation, service, 3,062
or maintenance of the appliance, nor restrict the making of any 3,063
interior improvement in a manufactured home, if the installation 3,064
or improvement is in compliance with applicable building codes 3,065
and other provisions of law and if adequate utility services are 3,066
available for the installation or improvement. 3,067
(F) No park operator shall require a tenant to lease or an 3,069
owner to purchase a manufactured OR MOBILE home from the park 3,070
operator or any specific person as a condition of or prerequisite 3,071
to entering into a rental agreement. 3,072
(G) No park operator shall require an owner to use the 3,074
services of the park operator or any other specific person for 3,075
installation of the manufactured OR MOBILE home on THE 3,076
residential premises or for the performance of any service. 3,077
(H) No park operator shall: 3,079
(1) Deny any owner the right to sell his THE OWNER'S 3,081
manufactured home within the manufactured home park if the owner 3,083
gives the park operator ten days' notice of his THE intention to 3,084
sell his manufactured THE home; 3,086
(2) Require the owner to remove the manufactured home from 3,088
the manufactured home park solely on the basis of the sale of the 3,089
manufactured home; 3,090
(3) Unreasonably refuse to enter into a rental agreement 3,092
with a purchaser of a manufactured home located within his THE 3,093
OPERATOR'S manufactured home park; 3,095
(4) Charge any tenant or owner any fee, charge, or 3,097
assessment, including a rental fee, that is not set forth in the 3,098
rental agreement or, if the rental agreement is oral, is not set 3,099
forth in a written disclosure given to the tenant or owner prior 3,100
to his THE TENANT OR OWNER entering into a rental agreement; 3,101
(5) Charge any owner any fee, charge, or assessment 3,103
because of the transfer of ownership of any manufactured A home 3,104
or because a manufactured home is moved out of or into the 3,105
manufactured home park, except a charge for the actual costs and 3,106
71
expenses that are incurred by the park operator in moving the 3,107
manufactured home out of or into the manufactured home park, or 3,108
in installing the manufactured home in the manufactured home park 3,109
and that have not been reimbursed by another tenant or owner. 3,110
(I) If the park operator violates any provision of 3,112
divisions (A) to (H) of this section, the tenant or owner may 3,113
recover actual damages resulting from the violation, and, if he 3,114
THE TENANT OR OWNER obtains a judgment, reasonable attorneys' 3,116
fees, or terminate the rental agreement. 3,117
(J) No rental agreement shall require a tenant or owner to 3,119
sell, lease, or sublet his THE TENANT'S OR OWNER'S interest in 3,120
the rental agreement or the manufactured OR MOBILE home that is 3,122
or will be located on the lot that is the subject of the rental 3,123
agreement to any specific person or through any specific person 3,124
as his THE PERSON'S agent.
(K) No park operator shall enter into a rental agreement 3,126
with the owner of a manufactured OR MOBILE home for the use of 3,127
residential premises, if the rental agreement requires the owner 3,128
of the manufactured home, as a condition to his THE OWNER'S 3,129
renting, occupying, or remaining on the residential premises, to 3,131
pay the park operator or any other person specified in the rental 3,132
agreement a fee or any sum of money based on the sale of the 3,133
manufactured home, unless the owner of the trailer or 3,134
manufactured home uses the park operator or other person as his 3,135
THE OWNER'S agent in the sale of the manufactured home. 3,137
(L) A park operator and a tenant or owner may include in a 3,139
rental agreement any terms and conditions, including any term 3,140
relating to rent, the duration of an agreement, and any other 3,141
provisions governing the rights and obligations of the parties 3,142
that are not inconsistent with or prohibited by sections 3733.09 3,143
to 3733.20 of the Revised Code or any other rule of law. 3,144
(M) Notwithstanding any other provision of the Revised 3,146
Code, the owner of a manufactured OR MOBILE home that was 3,147
previously titled by a dealer may utilize the services of a 3,148
72
manufactured home dealer licensed under Chapter 4517. of the 3,149
Revised Code or a person properly licensed under Chapter 4735. of 3,150
the Revised Code to sell or lease the manufactured home. 3,151
Sec. 3733.19. (A) Every written rental agreement for 3,160
residential premises shall contain the name and address of the 3,161
owner of the residential premises and the name and address of the 3,162
owner's agent, if any. If the owner or the owner's agent is a 3,163
corporation, partnership, limited partnership, association, 3,164
trust, or other entity, the address shall be the principal place 3,165
of business in the county in which the residential premises are 3,166
situated or if there is no place of business in such county then 3,167
its principal place of business in this state, and shall include 3,168
the name of the person in charge thereof. 3,169
(B) If the rental agreement is oral, the park operator, at 3,171
the commencement of the term of occupancy, shall deliver to the 3,172
resident a written notice containing the information required in 3,173
division (A) of this section. 3,174
(C) If the park operator fails to provide the notice of 3,176
the name and address of the owner and owner's agent, if any, as 3,177
required under division (A) or (B) of this section, the notices 3,178
to the park operator required under division (A) of sections 3,179
3733.12 and 3733.121 of the Revised Code are waived by the park 3,180
operator and his THE OPERATOR'S agent. 3,181
(D) Every written rental agreement for residential 3,183
premises shall contain the following notice in ten-point boldface 3,184
type: 3,185
"YOUR RIGHTS AS A RESIDENT AND YOUR MANUFACTURED HOME PARK 3,187
OPERATOR'S RIGHTS ARE PROTECTED BY SECTIONS 3733.09 TO 3733.20 OF 3,188
THE REVISED CODE, WHICH REGULATE MANUFACTURED HOME RENTAL 3,190
AGREEMENTS IN MANUFACTURED HOME PARKS."
If the rental agreement is oral, the park operator, at the 3,192
commencement of the term of occupancy, shall deliver the notice 3,193
to the resident in writing. 3,194
Sec. 3781.06. (A)(1) Any building which THAT may be used 3,204
73
as a place of resort, assembly, education, entertainment, 3,205
lodging, dwelling, trade, manufacture, repair, storage, traffic, 3,206
or occupancy by the public, and all other buildings or parts and 3,207
appurtenances thereof erected within this state, shall be so 3,208
constructed, erected, equipped, and maintained that they shall be 3,209
safe and sanitary for their intended use and occupancy, except 3,210
that sections 3781.06 to 3781.18 and 3791.04 of the Revised Code 3,211
shall be considered as model provisions with no force and effect 3,212
when applied to single-family, two-family, and three-family 3,213
dwelling houses, and accessory structures incidental to those 3,214
dwelling houses, which THAT have not been constructed or erected 3,215
as industrialized one-family, two-family, or three-family units 3,217
or structures within the meaning of the term "industrialized 3,218
unit" as provided in DIVISION (C)(3) OF THIS section 3781.10 of 3,219
the Revised Code, except where the context specifies mandatory 3,220
applicability. 3,221
(2) NOTHING IN SECTIONS 3781.06 TO 3781.18 AND 3791.04 OF 3,223
THE REVISED CODE SHALL BE CONSTRUED TO LIMIT THE POWER OF THE 3,225
PUBLIC HEALTH COUNCIL TO ADOPT RULES OF UNIFORM APPLICATION 3,226
GOVERNING MANUFACTURED HOME PARKS PURSUANT TO SECTION 3733.02 OF 3,227
THE REVISED CODE.
(B) Sections 3781.06 to 3781.18 and 3791.04 of the Revised 3,229
Code shall not apply to either of the following: 3,230
(1) Buildings or structures which THAT are incident to the 3,232
use for agricultural purposes of the land on which such buildings 3,234
or structures are located, provided such buildings or structures 3,235
are not used in the business of retail trade. For purposes of 3,236
this division, a building or structure is not considered used in 3,238
the business of retail trade if fifty per cent or more of the
gross income received from sales of products in the building or 3,239
structure by the owner or operator is from sales of products 3,240
produced or raised in a normal crop year on farms owned or 3,241
operated by the seller. 3,242
(2) Existing single-family, two-family, and three-family 3,245
74
detached dwelling houses for which applications have been 3,246
submitted to the director of human services pursuant to section 3,247
5104.03 of the Revised Code for the purposes of operating type A 3,248
family day-care homes as defined in section 5104.01 of the 3,249
Revised Code.
(C) As used in sections 3781.06 to 3781.18 and 3791.04 of 3,251
the Revised Code:
(1) "Agricultural purposes" include agriculture, farming, 3,253
dairying, pasturage, apiculture, horticulture, floriculture, 3,254
viticulture, ornamental horticulture, olericulture, pomiculture, 3,255
and animal and poultry husbandry;. 3,256
(2) "A building" is BUILDING" MEANS any structure 3,258
consisting of foundations, walls, columns, girders, beams, 3,259
floors, and roof, or a combination of any number of these parts, 3,260
with or without other parts or appurtenances. 3,261
A building is considered safe when (3) "INDUSTRIALIZED 3,263
UNIT" MEANS A BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION 3,265
FABRICATED IN AN OFF-SITE FACILITY, THAT IS SUBSTANTIALLY 3,266
SELF-SUFFICIENT AS A UNIT OR AS PART OF A GREATER STRUCTURE, AND 3,267
THAT REQUIRES TRANSPORTATION TO THE SITE OF INTENDED USE. 3,268
"INDUSTRIALIZED UNIT" INCLUDES UNITS INSTALLED ON THE SITE AS 3,269
INDEPENDENT UNITS, AS PART OF A GROUP OF UNITS, OR INCORPORATED 3,270
WITH STANDARD CONSTRUCTION METHODS TO FORM A COMPLETED STRUCTURAL 3,271
ENTITY. "INDUSTRIALIZED UNIT" DOES NOT INCLUDE A MANUFACTURED 3,272
HOME AS DEFINED BY DIVISION (C)(4) OF THIS SECTION OR A MOBILE 3,273
HOME AS DEFINED BY DIVISION (O) OF SECTION 4501.01 OF THE REVISED 3,276
CODE. 3,277
(4) "MANUFACTURED HOME" MEANS A BUILDING UNIT OR ASSEMBLY 3,280
OF CLOSED CONSTRUCTION THAT IS FABRICATED IN AN OFF-SITE FACILITY 3,281
AND CONSTRUCTED IN CONFORMANCE WITH THE FEDERAL CONSTRUCTION AND 3,282
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,283
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,286
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,290
U.S.C.A. 5401, 5403, AND THAT HAS A PERMANENT LABEL OR TAG 3,292
75
AFFIXED TO IT, AS SPECIFIED IN 42 U.S.C.A. 5415, CERTIFYING 3,293
COMPLIANCE WITH ALL APPLICABLE FEDERAL CONSTRUCTION AND SAFETY 3,295
STANDARDS.
(5) "PERMANENT FOUNDATION" MEANS PERMANENT MASONRY, 3,298
CONCRETE, OR A LOCALLY APPROVED FOOTING OR FOUNDATION, TO WHICH A 3,299
MANUFACTURED OR MOBILE HOME MAY BE AFFIXED. 3,300
(6) "PERMANENTLY SITED MANUFACTURED HOME" MEANS A 3,303
MANUFACTURED HOME THAT MEETS ALL OF THE FOLLOWING CRITERIA: 3,304
(a) THE STRUCTURE IS AFFIXED TO A PERMANENT FOUNDATION AND 3,307
IS CONNECTED TO APPROPRIATE FACILITIES;
(b) THE STRUCTURE, EXCLUDING ANY ADDITION, HAS A WIDTH OF 3,309
AT LEAST TWENTY-TWO FEET AT ONE POINT, A LENGTH OF AT LEAST 3,311
TWENTY-TWO FEET AT ONE POINT, AND A TOTAL LIVING AREA, EXCLUDING 3,312
GARAGES, PORCHES, OR ATTACHMENTS, OF AT LEAST NINE HUNDRED SQUARE 3,313
FEET;
(c) THE STRUCTURE HAS A MINIMUM 3:12 RESIDENTIAL ROOF 3,315
PITCH, CONVENTIONAL RESIDENTIAL SIDING, AND A SIX-INCH MINIMUM 3,317
EAVE OVERHANG, INCLUDING APPROPRIATE GUTTERING; 3,318
(d) THE STRUCTURE WAS MANUFACTURED AFTER JANUARY 1, 1995; 3,321
(e) THE STRUCTURE IS NOT LOCATED IN A MANUFACTURED HOME 3,323
PARK AS DEFINED BY SECTION 3733.01 OF THE REVISED CODE. 3,324
(7) "SAFE," WITH RESPECT TO A BUILDING, MEANS IT IS free 3,327
from danger or hazard to the life, safety, health, or welfare of 3,328
persons occupying or frequenting it, or of the public and from 3,329
danger of settlement, movement, disintegration, or collapse, 3,330
whether such danger arises from the methods or materials of its 3,331
construction or from equipment installed therein, for the purpose 3,332
of lighting, heating, the transmission or utilization of electric 3,333
current, or from its location or otherwise. 3,334
A building is sanitary when (8) "SANITARY," WITH RESPECT 3,336
TO A BUILDING, MEANS it is free from danger or hazard to the 3,338
health of persons occupying or frequenting it or to that of the 3,339
public, if such danger arises from the method or materials of its 3,340
construction or from any equipment installed therein, for the 3,341
76
purpose of lighting, heating, ventilating, or plumbing. 3,342
Sec. 3781.07. There is hereby established in the 3,351
department of commerce a board of building standards consisting 3,354
of ten members appointed by the governor with the advice and 3,355
consent of the senate. The board shall appoint a secretary who 3,357
shall serve in the unclassified civil service for a term of six 3,358
years at a salary fixed pursuant to Chapter 124. of the Revised 3,359
Code. The board may employ additional staff in the classified 3,360
civil service. The secretary may be removed by the board under 3,361
the rules the board adopts. Terms of office shall be for four
years, commencing on the fourteenth day of October and ending on 3,363
the thirteenth day of October. Each member shall hold office 3,364
from the date of his appointment until the end of the term for 3,365
which he THE MEMBER was appointed. Any member appointed to fill 3,367
a vacancy occurring prior to the expiration of the term for which 3,368
his THE MEMBER'S predecessor was appointed shall hold office for 3,370
the remainder of such term. Any member shall continue in office 3,371
subsequent to the expiration date of his THE MEMBER'S term until 3,372
his THE MEMBER'S successor takes office, or until a period of 3,374
sixty days has elapsed, whichever occurs first. One of the 3,375
members appointed to the board shall be an attorney at law, 3,377
admitted to the bar of this state; two shall be registered 3,378
architects; two shall be professional engineers, one in the field 3,379
of mechanical and one in the field of structural engineering, 3,380
each of whom shall be duly licensed to practice his SUCH 3,381
profession in this state; one shall be a person of recognized 3,382
ability, broad training, and fifteen years experience in problems 3,383
and practice incidental to the construction and equipment of 3,384
buildings specified in section 3781.06 of the Revised Code; one 3,385
shall be a person with recognized ability and experience in the 3,386
manufacture and construction of industrialized units as defined 3,387
in section 3781.10 3781.06 of the Revised Code; one shall be a 3,388
member of the fire service with recognized ability and broad 3,390
training in the field of fire protection and suppression; one 3,391
77
shall be a person with at least ten years of experience and 3,392
recognized expertise in building codes and standards and the 3,393
manufacture of construction materials; and one shall be a general 3,395
contractor with experience in residential and commercial
construction. Each member of the board, not otherwise required 3,396
to take an oath of office, shall take the oath prescribed by the 3,397
constitution. Each member shall receive as compensation an 3,399
amount fixed pursuant to division (J) of section 124.15 of the 3,400
Revised Code, and shall receive his actual and necessary expenses 3,401
in the performance of his official duties. The amount of such 3,402
expenses shall be certified by the secretary of the board and 3,403
paid in the same manner as the expenses of employees of the 3,404
department of commerce are paid. 3,405
Sec. 3781.10. The board of building standards shall: 3,414
(A) Formulate and adopt rules governing the erection, 3,416
construction, repair, alteration, and maintenance of all 3,417
buildings or classes of buildings specified in section 3781.06 of 3,418
the Revised Code, including land area incidental thereto, the 3,419
construction of industrialized units, the installation of 3,420
equipment, and the standards or requirements for materials to be 3,421
used in connection therewith. The standards shall relate to the 3,422
conservation of energy in and to the safety and sanitation of 3,423
such buildings. The rules shall be the lawful minimum 3,424
requirements specified for such buildings or industrialized 3,425
units, except that no rule, except as provided in division (C) of 3,426
section 3781.108 of the Revised Code, which specifies a higher 3,427
requirement than is imposed by any section of the Revised Code 3,428
shall be enforceable; the rules shall be acceptable as complete 3,429
lawful alternatives to the requirements specified for such 3,430
buildings or industrialized units in any section of the Revised 3,431
Code; and the board shall on its own motion, or on application 3,432
made under sections 3781.12 and 3781.13 of the Revised Code, 3,433
formulate, propose, adopt, modify, amend, or repeal the rules to 3,434
the extent necessary or desirable to effectuate the purposes of 3,435
78
sections 3781.06 to 3781.18 of the Revised Code. 3,436
(B) Formulate and report to the general assembly such 3,438
amendments in existing statutes relating to the purposes declared 3,439
in section 3781.06 of the Revised Code as public health and 3,440
safety and the development of the arts require and such 3,441
additional legislation as it recommends with a view to carrying 3,442
out fully, in statutory form, the purposes declared in such 3,443
section; and prepare and submit to the general assembly a summary 3,444
report of the number, nature, and disposition of the petitions 3,445
filed under sections 3781.13 and 3781.14 of the Revised Code; 3,446
(C) Determine by rule, on its own motion or on application 3,448
made under sections 3781.12 and 3781.13 of the Revised Code, and 3,449
after thorough testing and evaluation that any particular 3,450
fixture, device, material, process of manufacture, manufactured 3,451
unit or component, method of manufacture, system, or method of 3,452
construction, complies with performance standards adopted 3,453
pursuant to section 3781.11 of the Revised Code, having regard to 3,454
its adaptability for safe and sanitary erection, use, or 3,455
construction, to that described in any section of the Revised 3,456
Code, wherever the use of a fixture, device, material, method of 3,457
manufacture, system, or method of construction which is described 3,458
in such section of the Revised Code, is permitted by law; and on 3,459
like application amend or annul any such rule or issue an 3,460
authorization for the use of a new material or manufactured unit; 3,461
and no department, officer, board, or commission of the state 3,462
other than the board of building standards or the board of 3,463
building appeals shall permit the use of any fixture, device, 3,464
material, method of manufacture, newly designed product, system, 3,465
or method of construction at variance with what is described in 3,466
any rule adopted or authorization issued by the board of building 3,467
standards or in any section of the Revised Code. Nothing in this 3,468
section shall be construed as requiring approval, by rule, of 3,469
plans for an industrialized unit that conforms with the rules 3,470
adopted by the board of building standards pursuant to section 3,471
79
3781.11 of the Revised Code. 3,472
(D) Recommend to the bureau of workers' compensation, the 3,474
director of commerce, or any other department, officer, board, or 3,476
commission of the state, and to legislative authorities and
building departments of counties, townships, and municipal 3,477
corporations, the making, amending, fixing, or ordaining by such 3,478
appropriate action as such state, county, township, or municipal 3,479
authorities may be empowered by law or the constitution to take, 3,480
of such rules, codes, or standards as shall tend to carry out the 3,481
purposes declared in section 3781.06 of the Revised Code, with a 3,482
view to securing uniformity of state administrative ruling; and 3,483
local legislation and administrative action; 3,484
(E) Certify municipal, township, and county building 3,486
departments to exercise enforcement authority, to accept and 3,487
approve plans and specifications, and to make inspections, 3,488
pursuant to sections 3781.03 and 3791.04 of the Revised Code. 3,489
The board also shall certify personnel of municipal, 3,491
township, and county building departments, and persons and 3,492
employees of persons, firms, or corporations as described in 3,493
divisions (E)(1) and (2) of this section, to exercise enforcement 3,494
authority, to accept and approve plans and specifications, and to 3,495
make inspections, pursuant to sections 3781.03 and 3791.04 of the 3,496
Revised Code. The board shall specify, in rules adopted pursuant 3,497
to Chapter 119. of the Revised Code, the requirements that shall 3,498
be satisfied for certification purposes, which requirements shall 3,499
be consistent with this division. Except as otherwise provided 3,500
in this division, the requirements shall include, but are not 3,501
limited to, the satisfactory completion of an initial examination 3,502
and, in order to remain certified, the completion of a specified 3,503
number of hours of continuing building code education within each 3,504
three-year period following the date of certification. In 3,505
adopting the requirements, the board shall not specify less than 3,506
thirty hours of continuing building code education within a 3,507
three-year period; shall provide that continuing education 3,509
80
credits, and certification issued, by the council of American 3,510
building officials, national model code organizations, and 3,511
agencies or entities recognized by the board, are acceptable for 3,512
purposes of this division; and shall specify requirements that 3,513
are compatible, to the extent possible, with requirements 3,514
established by the council of American building officials and 3,515
national model code organizations. The board shall establish and 3,516
collect a certification and renewal fee for building department 3,517
personnel, and persons and employees of persons, firms, or 3,518
corporations as described in divisions (E)(1) and (2) of this 3,519
section, certified pursuant to this division. 3,520
All individuals certified pursuant to this division shall 3,522
complete the number of hours of continuing building code 3,523
education that the board requires or, for failure to do so, 3,524
forfeit their certifications. 3,525
This division does not require or authorize the 3,527
certification by the board of personnel of municipal, township, 3,528
and county building departments, and persons and employees of 3,529
persons, firms, or corporations as described in divisions (E)(1) 3,530
and (2) of this section, whose responsibilities do not include 3,531
the exercise of enforcement authority, the approval of plans and 3,532
specifications, or the making of inspections, under the Ohio 3,533
building code. 3,534
(1) Enforcement authority for approval of plans and 3,536
specifications may be exercised, and plans and specifications may 3,537
be approved, on behalf of a municipal corporation, township, or 3,538
county, by any of the following who are certified by the board of 3,539
building standards: 3,540
(a) Officers or employees of the municipal corporation, 3,542
township, or county; 3,543
(b) Persons, or employees of persons, firms, or 3,545
corporations, when such persons, firms, or corporations are under 3,546
contract to furnish architectural or engineering services to the 3,547
municipal corporation, township, or county, and such authority is 3,548
81
exercised pursuant to such contract; 3,549
(c) Officers or employees of any other municipal 3,551
corporation, township, county, health district, or other 3,552
political subdivision, or persons or employees of persons, firms, 3,553
or corporations under contract with the same pursuant to division 3,554
(E)(1)(b) of this section, when such other municipal corporation, 3,555
township, county, health district, or other political subdivision 3,556
is under contract to furnish architectural or engineering 3,557
services to the municipal corporation, township, or county, and 3,558
such authority is exercised pursuant to such contract. 3,559
(2) Enforcement authority for inspections may be 3,561
exercised, and inspections may be made, on behalf of a municipal 3,562
corporation, township, or county, by any of the following who are 3,563
certified by the board of building standards: 3,564
(a) Officers or employees of the municipal corporation, 3,566
township, or county; 3,567
(b) Persons, or employees of persons, firms, or 3,569
corporations, when such persons, firms, or corporations are under 3,570
contract to furnish inspection services to the municipal 3,571
corporation, township, or county, and such authority is exercised 3,572
pursuant to such contract; 3,573
(c) Officers or employees of any other municipal 3,575
corporation, township, county, health district, or other 3,576
political subdivision under contract to furnish inspection 3,577
services to the municipal corporation, township, or county, when 3,578
such authority is exercised pursuant to such contract. 3,579
(3) Municipal, township, and county building departments 3,581
shall have jurisdiction within the meaning of sections 3781.03 3,582
and 3791.04 of the Revised Code, only with respect to the types 3,583
of buildings and subject matters as to which they have been 3,584
certified under this section and as to which such certification 3,585
remains in effect. 3,586
(4) Such certification shall be upon application by the 3,588
municipal corporation, the board of township trustees, or the 3,589
82
board of county commissioners and approval of such application by 3,590
the board of building standards. Such application shall set 3,591
forth: 3,592
(a) The types of building occupancies as to which the 3,594
certification is requested; 3,595
(b) The number and qualifications of the staff composing 3,597
the building department; 3,598
(c) The names, addresses, and qualifications of persons, 3,600
firms, or corporations contracting to furnish work or services 3,601
pursuant to divisions (E)(1)(b) and (2)(b) of this section; 3,602
(d) The names of other municipal corporations, townships, 3,604
counties, health districts, or other political subdivisions 3,605
contracting to furnish work or services pursuant to divisions 3,606
(E)(1)(c) and (2)(c) of this section; 3,607
(e) The proposed budget for the operation of such 3,609
department. 3,610
(5) The board of building standards shall adopt rules 3,612
governing: 3,613
(a) The certification of building department personnel and 3,615
of those persons and employees of persons, firms, or corporations 3,616
exercising authority pursuant to divisions (E)(1) and (2) of this 3,617
section. Any employee of the department or person who contracts 3,618
for services with the department is disqualified from performing 3,619
services for the department when the same would require the 3,620
employee or person to pass upon, inspect, or otherwise exercise 3,622
any authority given by the Ohio building code over any labor, 3,623
material, or equipment furnished by the employee or person for 3,624
the construction, alteration, or maintenance of a building or the 3,626
preparation of working drawings or specifications for work within 3,627
the jurisdictional area of the department. The department shall 3,628
provide other similarly qualified personnel to enforce the 3,629
requirements of the Ohio building code as it pertains to such 3,630
work.
(b) The minimum services to be provided by a certified 3,632
83
building department. 3,633
(6) Such certification may be revoked or suspended with 3,635
respect to any or all of the building occupancies to which it 3,636
relates on petition to the board of building standards by any 3,637
person affected by such enforcement or approval of plans, or by 3,638
the board on its own motion. Hearings shall be held and appeals 3,639
permitted on any such proceedings for certification or for 3,640
revocation or suspension of certification in the same manner as 3,641
provided in section 3781.101 of the Revised Code for other 3,642
proceedings of the board of building standards. 3,643
(7) Upon certification, and until such authority is 3,645
revoked, county and township building departments shall enforce 3,646
such rules over those occupancies listed in the application 3,647
without regard to limitation upon the authority of boards of 3,648
county commissioners under Chapter 307. of the Revised Code or 3,649
boards of township trustees under Chapter 505. of the Revised 3,650
Code. 3,651
(F) Conduct such hearings, in addition to those required 3,653
by sections 3781.06 to 3781.18 and 3791.04 of the Revised Code, 3,654
and make such investigations and tests, and require from other 3,655
state departments, officers, boards, and commissions such 3,656
information as the board considers necessary or desirable in 3,657
order to assist it in the discharge of any duty or in the 3,658
exercise of any power mentioned in this section or in sections 3,659
3781.06 to 3781.18 and 3791.04 of the Revised Code; 3,660
(G) Formulate rules and establish reasonable fees for the 3,662
review of all applications submitted where the applicant applies 3,663
for authority to use a new material, assembly, or product of a 3,664
manufacturing process. The fee established shall bear some 3,665
reasonable relationship to the cost of such review or testing of 3,666
the materials, assembly, or products submitted and notification 3,667
of approval or disapproval as provided in section 3781.12 of the 3,668
Revised Code. 3,669
(H) Compile and publish, in the form of a model code, 3,671
84
rules pertaining to one-family, two-family, and three-family 3,672
dwelling houses which THAT any municipal corporation, township, 3,673
or county may incorporate into its building code; 3,675
(I) Cooperate with the director of human services when the 3,677
director promulgates rules pursuant to section 5104.05 of the 3,678
Revised Code regarding safety and sanitation in type A family 3,679
day-care homes; 3,680
(J) Adopt rules to implement the requirements of section 3,682
3781.108 of the Revised Code. 3,683
As used in sections 3781.10 to 3781.18 and 3791.04 to 3,685
3791.07 of the Revised Code, "industrialized unit" means an 3,686
assembly of materials or products comprising all or part of a 3,687
total structure which, when constructed, is self-sufficient or 3,688
substantially self-sufficient, and when installed constitutes the 3,689
structure or part of a structure, except for preparations for its 3,690
placement. 3,691
Sec. 3781.181. (A) The board of building standards shall 3,700
adopt rules, in accordance with Chapter 119. of the Revised Code, 3,701
establishing standards required by section 3781.10 of the Revised 3,702
Code relating to the conservation of energy, and establishing 3,703
standards relating to the conservation of energy for all newly 3,704
constructed one-family, two-family, and three-family dwellings. 3,705
As used in this section and section 3781.182 of the Revised 3,707
Code, a building or dwelling shall be deemed "newly constructed" 3,708
if erection of the building or dwelling commenced after the 3,709
effective date of the rules adopted pursuant to this section and 3,710
the building or dwelling had never been occupied or used for its 3,711
intended purpose at the time of the completion of construction. 3,712
Architectural designs which THAT were not in violation of 3,714
any rules of the board in effect on January 1, 1977, shall not be 3,715
prohibited under any rules adopted by the board pursuant to this 3,716
section. 3,717
(B) Rules adopted pursuant to this section shall be 3,719
reviewed annually by the board and the board shall determine 3,720
85
whether new technology has been developed in the field of energy 3,721
conservation during the preceding year which render its rules 3,722
obsolete or inadequate. If the board finds that new advances in 3,723
technology have made its rules obsolete or inadequate, it shall 3,724
amend the rules. The board shall report to the general assembly 3,725
annually concerning its review of its rules and the current state 3,726
of the art in the area of conservation of energy in buildings. 3,727
(C) RULES ADOPTED PURSUANT TO THIS SECTION SHALL SPECIFY 3,730
THAT A MANUFACTURED HOME THAT COMPLIES WITH THE FEDERAL ENERGY 3,731
STANDARDS SET FORTH IN 24 C.F.R. 3280 COMPLIES WITH THE ENERGY 3,733
REQUIREMENTS FOR ONE-FAMILY, TWO-FAMILY, AND THREE-FAMILY 3,734
DWELLINGS ESTABLISHED PURSUANT TO THIS SECTION. 3,735
Sec. 3781.184. (A) EVERY MANUFACTURED HOME, AS DEFINED IN 3,738
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE, SHALL BE 3,740
CONSTRUCTED IN ACCORDANCE WITH THE FEDERAL CONSTRUCTION AND 3,741
SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF HOUSING AND 3,742
URBAN DEVELOPMENT PURSUANT TO THE "MANUFACTURED HOUSING 3,745
CONSTRUCTION AND SAFETY STANDARDS ACT OF 1974," 88 STAT. 700, 42 3,748
U.S.C.A. 5401, 5403. THE FEDERAL STANDARDS SHALL BE THE 3,750
EXCLUSIVE CONSTRUCTION AND SAFETY STANDARDS IN THIS STATE AND 3,752
NEITHER THE STATE NOR ANY POLITICAL SUBDIVISION OF THE STATE MAY 3,753
ESTABLISH ANY OTHER STANDARD GOVERNING THE CONSTRUCTION OF
MANUFACTURED HOMES. 3,754
(B) EVERY MANUFACTURED HOME CONSTRUCTED IN ACCORDANCE WITH 3,757
THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) OF THIS SECTION, 3,758
SHALL HAVE A PERMANENT LABEL OR TAG AFFIXED TO IT, AS SPECIFIED 3,759
IN 42 U.S.C.A. 5415, CERTIFYING COMPLIANCE WITH THE FEDERAL 3,760
CONSTRUCTION AND SAFETY STANDARDS. 3,761
(C)(1) EVERY MANUFACTURED HOME THAT IS CONSTRUCTED IN 3,764
ACCORDANCE WITH THE FEDERAL STANDARDS SPECIFIED IN DIVISION (A) 3,765
OF THIS SECTION AND IS A PERMANENTLY SITED MANUFACTURED HOME AS 3,766
DEFINED IN DIVISION (C)(6) OF SECTION 3781.06 OF THE REVISED CODE 3,768
SHALL BE A PERMITTED USE IN ANY DISTRICT OR ZONE IN WHICH A 3,769
POLITICAL SUBDIVISION PERMITS SINGLE-FAMILY HOMES, AND NO 3,770
86
POLITICAL SUBDIVISION MAY PROHIBIT OR RESTRICT THE LOCATION OF A 3,771
PERMANENTLY SITED MANUFACTURED HOME IN ANY ZONE OR DISTRICT IN 3,772
WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(2) THIS DIVISION DOES NOT LIMIT THE AUTHORITY OF A 3,774
POLITICAL SUBDIVISION TO DO EITHER OF THE FOLLOWING: 3,775
(a) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME 3,778
COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY IMPOSED ON 3,779
ALL SINGLE-FAMILY RESIDENCES WITHIN THE DISTRICT OR ZONE IN WHICH
THE PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED, 3,781
EXCEPT REQUIREMENTS THAT SPECIFY A MINIMUM ROOF PITCH AND 3,782
REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS ESTABLISHED 3,783
PURSUANT TO THE "MANUFACTURED HOUSING CONSTRUCTION AND SAFETY 3,784
STANDARDS ACT OF 1974," 88 STAT. 700, 42 U.S.C.A. 5401; 3,785
(b) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL 3,787
TRAILERS, PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE 3,788
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, AND MANUFACTURED 3,789
HOMES THAT DO NOT QUALIFY AS PERMANENTLY SITED MANUFACTURED 3,790
HOMES.
(D) THIS SECTION DOES NOT PROHIBIT A PRIVATE LANDOWNER 3,793
FROM INCORPORATING A RESTRICTIVE COVENANT IN A DEED, PROHIBITING 3,794
THE INCLUSION ON THE CONVEYED LAND OF MANUFACTURED HOMES, AS 3,795
DEFINED IN DIVISION (C)(4) OR (6) OF SECTION 3781.06 OF THE 3,797
REVISED CODE, OR OF TRAVEL TRAILERS, PARK TRAILERS, AND MOBILE 3,799
HOMES, AS DEFINED IN SECTION 4501.01 OF THE REVISED CODE. THIS 3,801
DIVISION DOES NOT CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE 3,802
LEGAL RIGHT FOR A PRIVATE LANDOWNER TO INCORPORATE SUCH A 3,803
RESTRICTIVE COVENANT IN A DEED. 3,804
Sec. 3791.04. (A) Before beginning the construction, 3,813
erection, or manufacture of any building to which section 3781.06 3,814
of the Revised Code is applicable, including all industrialized 3,815
units, the owner thereof, in addition to any other submission of 3,816
plans or drawings, specifications, and data required by law, 3,817
shall submit the plans or drawings, specifications, and data 3,818
prepared for the construction, erection, and equipment thereof, 3,819
87
or the alteration thereof or addition thereto, which plans or 3,820
drawings, and specifications shall indicate thereon the portions 3,821
that have been approved pursuant to section 3781.12 of the 3,822
Revised Code, for which no further approval shall be required, to 3,823
the municipal, township, or county building department having 3,824
jurisdiction if such department has been certified as provided in 3,825
division (E) of section 3781.10 of the Revised Code, and if there 3,826
is no certified municipal, township, or county building 3,827
department, to the superintendent of the division of industrial 3,828
compliance, for approval.
The seal of an architect registered under Chapter 4703. of 3,831
the Revised Code or an engineer registered under Chapter 4733. of 3,832
the Revised Code shall be required for any plans, drawings,
specifications, or data submitted for approval, unless the plans, 3,834
drawings, specifications, or data may be prepared by persons 3,835
other than registered architects pursuant to division (C) or (D)
of section 4703.18 of the Revised Code, or by persons other than 3,836
registered engineers pursuant to division (C) or (D) of section 3,837
4733.18 of the Revised Code. 3,838
No seal shall be required for any plans, drawings, 3,840
specifications, or data submitted for approval for any buildings 3,841
or structures subject to the requirements of section 3781.181 of 3,842
the Revised Code, exempt from the requirements of sections 3,843
3781.06 to 3781.18 and 3791.04 of the Revised Code, or erected as 3,844
industrialized one-, two-, or three-family units or structures 3,845
within the meaning of "industrialized unit" as defined in section 3,846
3781.10 3781.06 of the Revised Code. 3,847
No seal shall be required for the installation of 3,849
replacement equipment or systems that are similar in type or 3,850
capacity to the equipment or systems being replaced. No seal 3,851
shall be required for approval for any new construction, 3,852
improvement, alteration, repair, painting, decorating, or other 3,853
modification of any buildings or structures subject to sections 3,854
3781.06 to 3781.18 and 3791.04 of the Revised Code if the 3,855
88
proposed work does not involve technical design analysis, as 3,856
defined by rule adopted by the board of building standards. 3,857
(B) No owner shall proceed with the construction, 3,859
erection, alteration, or equipment of any such building until 3,860
such plans or drawings, specifications, and data have been so 3,861
approved, or the industrialized unit inspected at the point of 3,862
origin. No plans or specifications shall be approved or 3,863
inspection approval given unless the building represented thereby 3,864
would, if constructed, repaired, erected, or equipped according 3,865
to the same, comply with Chapters 3781. and 3791. of the Revised 3,866
Code and any rule made under such chapters. 3,867
(C) The approval of plans or drawings and specifications 3,869
or data pursuant to this section is invalid if construction, 3,870
erection, alteration, or other work upon the building has not 3,871
commenced within twelve months of the approval of the plans or 3,872
drawings and specifications. One extension shall be granted for 3,873
an additional twelve-month period if requested by the owner at 3,874
least ten days in advance of the expiration of the permit and 3,875
upon payment of a fee not to exceed one hundred dollars. If in 3,876
the course of construction, work is delayed or suspended for more 3,877
than six months, the approval of plans or drawings and 3,878
specifications or data is invalid. Two extensions shall be 3,879
granted for six months each if requested by the owner at least 3,880
ten days in advance of the expiration of the permit and upon 3,881
payment of a fee for each extension of not more than one hundred 3,882
dollars. Before any work may continue on the construction, 3,883
erection, alteration, or equipment of any building for which the 3,884
approval is invalid, the owner of the building shall resubmit the 3,885
plans or drawings and specifications for approval pursuant to 3,886
this section. 3,887
(D) Subject to section 3791.042 of the Revised Code, the 3,889
board of building standards or the legislative authority of a 3,890
municipal corporation, township, or county, by rule, may regulate 3,891
the requirements for the submission of plans and specifications 3,892
89
to the respective enforcing departments and for the processing of 3,893
the same by such departments. The board of building standards or 3,894
the legislative authority of a municipal corporation, township, 3,895
or county may adopt rules to provide for the approval, subject to 3,896
section 3791.042 of the Revised Code, by the department having 3,897
jurisdiction of the plans for construction of a foundation or any 3,898
other part of a building or structure before the complete plans 3,899
and specifications for the entire building or structure have been 3,900
submitted. When any plans are approved by the department having 3,901
jurisdiction, the structure and every particular thereof 3,902
represented by those plans and disclosed therein shall, in the 3,903
absence of fraud or a serious safety or sanitation hazard, be 3,904
conclusively presumed to comply with Chapters 3781. and 3791. of 3,905
the Revised Code and any rule issued pursuant thereto, if 3,906
constructed, altered, or repaired in accordance with those plans 3,907
and any such rule in effect at the time of approval. 3,908
(E) The approval of plans and specifications, including 3,910
inspection of the industrialized units, under this section is a 3,911
"license" and the failure to approve such plans or specifications 3,912
as submitted or to inspect the unit at the point of origin within 3,913
thirty days after the plans or specifications are filed, or the 3,914
request for inspection of the industrialized unit is made, or the 3,915
disapproval of such plans and specifications, or the refusal to 3,916
approve such industrialized unit, following inspection at the 3,917
point of origin is "an adjudication order denying the issuance of 3,918
a license" requiring an "adjudication hearing" as provided by 3,919
sections 119.07 to 119.13 of the Revised Code and as modified by 3,920
sections 3781.031 and 3781.19 of the Revised Code. An 3,921
adjudication order denying the issuance of a license shall 3,922
specify the reasons for such denial. 3,923
(F) The board of building standards shall not require the 3,925
submission of site preparation plans or plot plans to the 3,926
division of industrial compliance in situations where 3,927
industrialized units are used exclusively as one-, two-, or 3,928
90
three-family dwellings. 3,929
(G) Notwithstanding any procedures established by the 3,931
board, the agency having jurisdiction, if it objects to any 3,932
portion of the plans or specifications, upon the request of the 3,933
owner or representative of the owner, may issue conditional 3,934
approval to proceed with construction up to the point where there 3,935
is objection. Approval shall be issued only when the objection 3,936
results from conflicting interpretations of the rules of the 3,937
board of building standards rather than the application of 3,938
specific technical requirements of the rules. Approval shall not 3,939
be issued where the correction of the objection would cause 3,940
extensive changes in the building design or construction. The 3,941
giving of conditional approval is a "conditional license" to 3,942
proceed with construction up to the point where construction or 3,943
materials objected to by the agency are to be incorporated into 3,944
the building. No construction shall proceed beyond this point 3,945
without the prior approval of the agency or another agency which 3,946
conducts an adjudication hearing relative to the objection. The 3,947
agency having jurisdiction shall specify its objections to the 3,948
plans or specifications, which is an "adjudication order denying 3,949
the issuance of a license" and may be appealed pursuant to 3,950
sections 119.07 to 119.13 of the Revised Code and as modified by 3,951
sections 3781.031 and 3781.19 of the Revised Code. 3,952
(H) A certified municipal, township, or county building 3,954
department having jurisdiction, or the superintendent of the 3,955
division of industrial compliance, as appropriate, shall review 3,956
any plans, drawings, specifications, or data described in this 3,957
section that are submitted to it or to the superintendent. 3,958
(I) No owner or persons having control as an officer, or 3,960
as a member of a board or committee, or otherwise, of a building 3,961
to which section 3781.06 of the Revised Code is applicable, and 3,962
no architect, designer, engineer, builder, contractor, 3,963
subcontractor, or any officer or employee of a municipal, 3,964
township, or county building inspection department shall violate 3,965
91
this section. 3,966
(J) Whoever violates this section shall be fined not more 3,968
than five hundred dollars. 3,969
Sec. 4501.01. As used in this chapter and Chapters 4503., 3,978
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 3,979
Revised Code, and in the penal laws, except as otherwise 3,980
provided: 3,981
(A) "Vehicles" means everything on wheels or runners, 3,983
including motorized bicycles, but does not mean vehicles that are 3,984
operated exclusively on rails or tracks or from overhead electric 3,985
trolley wires and vehicles that belong to any police department, 3,986
municipal fire department, or volunteer fire department, or that 3,987
are used by such a department in the discharge of its functions. 3,988
(B) "Motor vehicle" means any vehicle, including 3,990
manufactured MOBILE homes and recreational vehicles, that is 3,991
propelled or drawn by power other than muscular power or power 3,993
collected from overhead electric trolley wires, except. "MOTOR 3,994
VEHICLE" DOES NOT INCLUDE motorized bicycles, road rollers, 3,996
traction engines, power shovels, power cranes, and other
equipment used in construction work and not designed for or 3,997
employed in general highway transportation, well-drilling 3,998
machinery, ditch-digging machinery, farm machinery, trailers that 3,999
are used to transport agricultural produce or agricultural 4,000
production materials between a local place of storage or supply 4,001
and the farm when drawn or towed on a public road or highway at a 4,002
speed of twenty-five miles per hour or less, threshing machinery, 4,003
hay-baling machinery, corn sheller, hammermill and agricultural 4,004
tractors, machinery used in the production of horticultural, 4,005
agricultural, and vegetable products, and trailers that are 4,006
designed and used exclusively to transport a boat between a place 4,007
of storage and a marina, or in and around a marina, when drawn or 4,008
towed on a public road or highway for a distance of no more than 4,009
ten miles and at a speed of twenty-five miles per hour or less. 4,010
(C) "Agricultural tractor" and "traction engine" mean any 4,012
92
self-propelling vehicle that is designed or used for drawing 4,013
other vehicles or wheeled machinery, but has no provisions for 4,014
carrying loads independently of such other vehicles, and that is 4,015
used principally for agricultural purposes. 4,016
(D) "Commercial tractor," except as defined in division 4,018
(C) of this section, means any motor vehicle that has motive 4,019
power and either is designed or used for drawing other motor 4,020
vehicles, or is designed or used for drawing another motor 4,022
vehicle while carrying a portion of the other motor vehicle or 4,023
its load, or both.
(E) "Passenger car" means any motor vehicle that is 4,025
designed and used for carrying not more than nine persons and 4,026
includes any motor vehicle that is designed and used for carrying 4,027
not more than fifteen persons in a ridesharing arrangement. 4,028
(F) "Collector's vehicle" means any motor vehicle or 4,030
agricultural tractor or traction engine that is of special 4,031
interest, that has a fair market value of one hundred dollars or 4,032
more, whether operable or not, and that is owned, operated, 4,033
collected, preserved, restored, maintained, or used essentially 4,034
as a collector's item, leisure pursuit, or investment, but not as 4,035
the owner's principal means of transportation. "Licensed 4,036
collector's vehicle" means a collector's vehicle, other than an 4,037
agricultural tractor or traction engine, that displays current, 4,038
valid license tags issued under section 4503.45 of the Revised 4,039
Code, or a similar type of motor vehicle that displays current, 4,040
valid license tags issued under substantially equivalent 4,041
provisions in the laws of other states. 4,042
(G) "Historical motor vehicle" means any motor vehicle 4,044
that is over twenty-five years old and is owned solely as a 4,045
collector's item and for participation in club activities, 4,046
exhibitions, tours, parades, and similar uses, but that in no 4,047
event is used for general transportation. 4,048
(H) "Noncommercial motor vehicle" means any motor vehicle, 4,050
including a farm truck as defined in section 4503.04 of the 4,051
93
Revised Code, that is designed by the manufacturer to carry a 4,052
load of no more than one ton and is used exclusively for purposes 4,053
other than engaging in business for profit. 4,054
(I) "Bus" means any motor vehicle that has motor power and 4,057
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 4,058
not more than fifteen passengers in a ridesharing arrangement. 4,059
(J) "Commercial car" means any motor vehicle that has 4,061
motor power and is designed and used for carrying merchandise or 4,062
freight, or that is used as a commercial tractor. 4,063
(K) "Bicycle" means every device, other than a tricycle 4,065
that is designed solely for use as a play vehicle by a child, 4,067
that is propelled solely by human power upon which any person may 4,068
ride, and that has either two tandem wheels, or one wheel in 4,069
front and two wheels in the rear, any of which is more than 4,070
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 4,072
two tandem wheels or one wheel in the front and two wheels in the 4,074
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 4,075
displacement that produces no more than one brake horsepower and 4,076
is capable of propelling the vehicle at a speed of no greater 4,077
than twenty miles per hour on a level surface. 4,078
(M) "Trailer" means any vehicle without motive power that 4,081
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 4,082
includes any such vehicle that is formed by or operated as a 4,083
combination of a semitrailer and a vehicle of the dolly type such 4,084
as that commonly known as a trailer dolly, a vehicle used to 4,085
transport agricultural produce or agricultural production 4,086
materials between a local place of storage or supply and the farm 4,087
when drawn or towed on a public road or highway at a speed 4,088
greater than twenty-five miles per hour, and a vehicle that is 4,089
designed and used exclusively to transport a boat between a place 4,090
94
of storage and a marina, or in and around a marina, when drawn or 4,091
towed on a public road or highway for a distance of more than ten 4,092
miles or at a speed of more than twenty-five miles per hour. 4,093
"Trailer" does not include a manufactured home or travel trailer. 4,094
(N) "Noncommercial trailer" means any trailer, except a 4,096
travel trailer or trailer that is used to transport a boat as 4,097
described in division (B) of this section, but, where applicable, 4,098
includes a vehicle that is used to transport a boat as described 4,099
in division (M) of this section, that has a gross weight of no 4,100
more than three thousand pounds, and that is used exclusively for 4,101
purposes other than engaging in business for a profit. 4,102
(O) "Manufactured MOBILE home" means any nonself-propelled 4,104
vehicle transportable in one or more sections, which, in the 4,105
traveling mode, is eight body feet or more in width or forty A 4,106
BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION THAT IS 4,107
FABRICATED IN AN OFF-SITE FACILITY, IS MORE THAN THIRTY-FIVE body 4,108
feet or more in length or, when erected on site, is three hundred 4,109
twenty or more square feet, and which is built on a permanent 4,110
chassis and designed to be used as a dwelling with or without a 4,111
permanent foundation when connected to the required utilities, 4,112
and includes the plumbing, heating, air conditioning, and 4,113
electrical systems contained therein. Calculations used to 4,114
determine the number of square feet in a structure are based on 4,115
the structure's exterior dimensions measured at the largest 4,116
horizontal projections when erected on site. These dimensions 4,117
include all expandable rooms, cabinets, and other projections 4,118
containing interior space, but do not include bay windows, IS 4,119
TRANSPORTABLE IN ONE OR MORE SECTIONS, AND DOES NOT QUALIFY AS A 4,121
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION
3781.06 OF THE REVISED CODE OR AS AN INDUSTRIALIZED UNIT AS 4,122
DEFINED IN DIVISION (C)(3) OF SECTION 3781.06 OF THE REVISED 4,123
CODE.
(P) "Semitrailer" means any vehicle of the trailer type 4,125
that does not have motive power and is so designed or used with 4,126
95
another and separate motor vehicle that in operation a part of 4,127
its own weight or that of its load, or both, rests upon and is 4,128
carried by the other vehicle furnishing the motive power for 4,129
propelling itself and the vehicle referred to in this division, 4,130
and includes, for the purpose only of registration and taxation 4,131
under those chapters, any vehicle of the dolly type, such as a 4,132
trailer dolly, that is designed or used for the conversion of a 4,133
semitrailer into a trailer. 4,134
(Q) "Recreational vehicle" means a vehicular portable 4,136
structure that is designed and constructed to be used as a 4,137
temporary dwelling for travel, recreational, and vacation uses 4,138
and is classed as follows: 4,139
(1) "Travel trailer" means a nonself-propelled 4,141
recreational vehicle that does not exceed an overall length of 4,142
thirty-five feet, exclusive of bumper and tongue or coupling, and 4,143
CONTAINS LESS THAN THREE HUNDRED TWENTY SQUARE FEET OF SPACE WHEN 4,144
ERECTED ON SITE. "TRAVEL TRAILER" includes a tent-type fold-out 4,146
camping trailer as defined in section 4517.01 of the Revised 4,147
Code.
(2) "Motor home" means a self-propelled recreational 4,149
vehicle that is constructed with permanently installed facilities 4,150
for cold storage, cooking and consuming of food, and for 4,151
sleeping.
(3) "Truck camper" means a nonself-propelled recreational 4,153
vehicle that does not have wheels for road use and is designed to 4,154
be placed upon and attached to a motor vehicle. "Truck camper" 4,155
does not include truck covers that consist of walls and a roof, 4,156
but do not have floors and facilities enabling them to be used as 4,157
a dwelling.
(4) "Fifth wheel trailer" means a vehicle that is of such 4,159
size and weight as to be movable without a special highway 4,160
permit, that has a gross trailer area of four hundred square feet 4,161
or less, that is constructed with a raised forward section that 4,162
allows a bi-level floor plan, and that is designed to be towed by
96
a vehicle equipped with a fifth-wheel hitch ordinarily installed 4,163
in the bed of a truck. 4,164
(5) "Park trailer" means a vehicle that is commonly known 4,166
as a park model recreational vehicle, meets the American national 4,167
standard institute standard A119.5 (1988) for park trailers, is 4,168
built on a single chassis, has a gross trailer area of four 4,169
hundred square feet or less when set up, is designed for seasonal 4,170
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 4,171
(R) "Pneumatic tires" means tires of rubber and fabric or 4,173
tires of similar material, that are inflated with air. 4,174
(S) "Solid tires" means tires of rubber or similar elastic 4,176
material that are not dependent upon confined air for support of 4,177
the load.
(T) "Solid tire vehicle" means any vehicle that is 4,179
equipped with two or more solid tires. 4,180
(U) "Farm machinery" means all machines and tools that are 4,182
used in the production, harvesting, and care of farm products, 4,183
and includes trailers that are used to transport agricultural 4,184
produce or agricultural production materials between a local 4,185
place of storage or supply and the farm when drawn or towed on a 4,186
public road or highway at a speed of twenty-five miles per hour 4,187
or less.
(V) "Owner" includes any person, firm, or corporation 4,189
other than a manufacturer or dealer that has title to a motor 4,190
vehicle, except that in sections 4505.01 to 4505.19 of the 4,191
Revised Code, "owner" includes in addition manufacturers and 4,192
dealers.
(W) "Manufacturer" and "dealer" include all persons, 4,194
firms, and corporations that are regularly engaged in the 4,195
business of manufacturing, selling, displaying, offering for 4,196
sale, or dealing in motor vehicles, at an established place of 4,197
business that is used exclusively for the purpose of 4,198
manufacturing, selling, displaying, offering for sale, or dealing 4,199
97
in motor vehicles. A place of business that is used for 4,200
manufacturing, selling, displaying, offering for sale, or dealing 4,201
in motor vehicles shall be deemed to be used exclusively for 4,202
those purposes even though snowmobiles or all-purpose vehicles 4,203
are sold or displayed for sale thereat, even though farm 4,204
machinery is sold or displayed for sale thereat, or even though 4,205
repair, accessory, gasoline and oil, storage, parts, service, or 4,206
paint departments are maintained thereat, or, in any county 4,207
having a population of less than seventy-five thousand persons at 4,208
the last federal census, even though a department in a place of 4,209
business is used to dismantle, salvage, or rebuild motor vehicles 4,210
by means of used parts, if such departments are operated for the 4,211
purpose of furthering and assisting in the business of 4,212
manufacturing, selling, displaying, offering for sale, or dealing 4,213
in motor vehicles. Places of business or departments in a place 4,214
of business used to dismantle, salvage, or rebuild motor vehicles 4,215
by means of using used parts are not considered as being 4,216
maintained for the purpose of assisting or furthering the 4,217
manufacturing, selling, displaying, and offering for sale or 4,218
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 4,220
a motor vehicle upon the public highways. 4,221
(Y) "Chauffeur" means any operator who operates a motor 4,223
vehicle, other than a taxicab, as an employee for hire; or any 4,224
operator whether or not the owner of a motor vehicle, other than 4,225
a taxicab, who operates such vehicle for transporting, for gain, 4,226
compensation, or profit, either persons or property owned by 4,227
another. Any operator of a motor vehicle who is voluntarily 4,228
involved in a ridesharing arrangement is not considered an 4,229
employee for hire or operating such vehicle for gain, 4,230
compensation, or profit.
(Z) "State" includes the territories and federal districts 4,232
of the United States, and the provinces of Canada. 4,233
(AA) "Public roads and highways" for vehicles includes all 4,235
98
public thoroughfares, bridges, and culverts. 4,236
(BB) "Manufacturer's number" means the manufacturer's 4,238
original serial number that is affixed to or imprinted upon the 4,239
chassis or other part of the motor vehicle. 4,240
(CC) "Motor number" means the manufacturer's original 4,242
number that is affixed to or imprinted upon the engine or motor 4,243
of the vehicle. 4,244
(DD) "Bill of sale" means the written statement or 4,246
document of transfer or conveyance required prior to January 1, 4,247
1938, to be executed and delivered by the corporation, 4,248
partnership, association, or person selling, giving away, 4,249
transferring, or passing title to a motor vehicle. 4,250
(EE) "Distributor" means any person who is authorized by a 4,252
motor vehicle manufacturer to distribute new motor vehicles to 4,253
licensed motor vehicle dealers at an established place of 4,254
business that is used exclusively for the purpose of distributing 4,255
new motor vehicles to licensed motor vehicle dealers, except when 4,256
the distributor also is a new motor vehicle dealer, in which case 4,257
the distributor may distribute at the location of the 4,258
distributor's licensed dealership. 4,259
(FF) "Ridesharing arrangement" means the transportation of 4,261
persons in a motor vehicle where the transportation is incidental 4,263
to another purpose of a volunteer driver and includes ridesharing 4,264
arrangements known as carpools, vanpools, and buspools. 4,265
(GG) "Apportionable vehicle" means any vehicle that is 4,267
used or intended for use in two or more international 4,268
registration plan member jurisdictions that allocate or 4,269
proportionally register vehicles, that is used for the 4,270
transportation of persons for hire or designed, used, or 4,271
maintained primarily for the transportation of property, and that 4,272
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 4,274
excess of twenty-six thousand pounds; 4,275
(2) Is a power unit having three or more axles, regardless 4,277
99
of the gross vehicle weight; 4,278
(3) Is a combination vehicle with a gross vehicle weight 4,280
in excess of twenty-six thousand pounds. 4,281
"Apportionable vehicle" does not include recreational 4,283
vehicles, vehicles displaying restricted plates, city pick-up and 4,284
delivery vehicles, buses used for the transportation of chartered 4,285
parties, or vehicles owned and operated by the United States, 4,286
this state, or any political subdivisions thereof. 4,287
(HH) "Chartered party" means a group of persons who 4,289
contract as a group to acquire the exclusive use of a 4,290
passenger-carrying motor vehicle at a fixed charge for the 4,291
vehicle in accordance with the carrier's tariff, lawfully on file 4,292
with the United States department of transportation, for the 4,294
purpose of group travel to a specified destination or for a 4,295
particular itinerary, either agreed upon in advance or modified 4,296
by the chartered group after having left the place of origin. 4,297
(II) "International registration plan" means a reciprocal 4,299
agreement of member jurisdictions that is endorsed by the 4,300
American association of motor vehicle administrators, and that 4,301
promotes and encourages the fullest possible use of the highway 4,302
system by authorizing apportioned registration of fleets of 4,303
vehicles and recognizing registration of vehicles apportioned in 4,304
member jurisdictions. 4,305
(JJ) "Restricted plate" means a license plate that has a 4,307
restriction of time, geographic area, mileage, or commodity, and 4,308
includes license plates issued to farm trucks under division (K) 4,309
of section 4503.04 of the Revised Code. 4,310
(KK) "Gross vehicle weight," with regard to any commercial 4,312
car, trailer, semitrailer, or bus that is taxed at the rates 4,313
established under section 4503.042 of the Revised Code, means the 4,314
unladen weight of the vehicle fully equipped plus the maximum 4,315
weight of the load to be carried on the vehicle. 4,316
(LL) "Combined gross vehicle weight" with regard to any 4,318
combination of a commercial car, trailer, and semitrailer, that 4,319
100
is taxed at the rates established under section 4503.042 of the 4,320
Revised Code, means the total unladen weight of the combination 4,321
of vehicles fully equipped plus the maximum weight of the load to 4,322
be carried on that combination of vehicles. 4,323
(MM) "Chauffeured limousine" means a motor vehicle that is 4,326
designed to carry nine or fewer passengers and is operated for 4,327
hire on an hourly basis pursuant to a prearranged contract for 4,328
the transportation of passengers on public roads and highways 4,329
along a route under the control of the person hiring the vehicle 4,330
and not over a defined and regular route. "Prearranged contract" 4,331
means an agreement, made in advance of boarding, to provide 4,332
transportation from a specific location in a chauffeured 4,333
limousine at a fixed rate per hour or trip. "Chauffeured 4,334
limousine" does not include any vehicle that is used exclusively 4,335
in the business of funeral directing. 4,336
(NN) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 4,339
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE. 4,340
(OO) "ACQUIRED SITUS," WITH RESPECT TO A MANUFACTURED HOME 4,343
OR A MOBILE HOME, MEANS TO BECOME LOCATED IN THIS STATE PURSUANT 4,344
TO THE ISSUANCE OF A CERTIFICATE OF TITLE FOR THE HOME AND THE 4,345
PLACEMENT OF THE HOME ON REAL PROPERTY, BUT DOES NOT INCLUDE THE 4,346
PLACEMENT OF A MANUFACTURED HOME OR A MOBILE HOME IN THE 4,347
INVENTORY OF A NEW MOTOR VEHICLE DEALER OR THE INVENTORY OF A 4,348
MANUFACTURER, REMANUFACTURER, OR DISTRIBUTOR OF MANUFACTURED OR 4,349
MOBILE HOMES. 4,350
Sec. 4503.04. Until the rates established under section 4,359
4503.042 of the Revised Code for the registration of commercial 4,360
cars, trailers, semitrailers, and buses other than transit buses 4,361
become operative, the rates of the taxes imposed by section 4,362
4503.02 of the Revised Code shall be as follows: 4,363
(A) For motor vehicles having three wheels or less, the 4,365
license tax is: 4,366
(1) For each motorized bicycle, ten dollars; 4,368
(2) For each motorcycle, fourteen dollars. 4,370
101
(B) For each passenger car, twenty dollars; 4,372
(C) For each manufactured home, EACH MOBILE HOME, and each 4,374
travel trailer, ten dollars; 4,376
(D) For each noncommercial motor vehicle designed by the 4,378
manufacturer to carry a load of no more than three-quarters of 4,379
one ton and for each motor home, thirty-five dollars; for each 4,380
noncommercial motor vehicle designed by the manufacturer to carry 4,381
a load of no more than three-quarters of one ton, but not more 4,382
than one ton, seventy dollars; 4,383
(E) For each commercial car and for each trailer or 4,385
semitrailer, except a manufactured OR MOBILE home or 4,386
noncommercial trailer, which shall not be taxed by this division, 4,387
the license tax is fifteen dollars plus: 4,388
(1) Eighty-five cents for each one hundred pounds or part 4,390
thereof for the first two thousand pounds or part thereof of 4,391
weight of vehicle fully equipped; 4,392
(2) One dollar and forty cents for each one hundred pounds 4,394
or part thereof in excess of two thousand pounds up to and 4,395
including three thousand pounds; 4,396
(3) One dollar and ninety cents for each one hundred 4,398
pounds or part thereof in excess of three thousand pounds up to 4,399
and including four thousand pounds; 4,400
(4) Two dollars and twenty cents for each one hundred 4,402
pounds or part thereof in excess of four thousand pounds up to 4,403
and including five thousand pounds; 4,404
(5) Two dollars and forty cents for each one hundred 4,406
pounds or part thereof in excess of five thousand pounds up to 4,407
and including six thousand pounds; 4,408
(6) Two dollars and eighty cents for each one hundred 4,410
pounds or part thereof in excess of six thousand pounds up to and 4,411
including ten thousand pounds; 4,412
(7) Three dollars for each one hundred pounds or part 4,414
thereof in excess of ten thousand pounds up to and including 4,415
twelve thousand pounds; 4,416
102
(8) Three dollars and twenty-five cents for each one 4,418
hundred pounds or part thereof in excess of twelve thousand 4,419
pounds. 4,420
(F) For each noncommercial trailer, the license tax is: 4,422
(1) Eighty-five cents for each one hundred pounds or part 4,424
thereof for the first two thousand pounds or part thereof of 4,425
weight of vehicle fully equipped; 4,426
(2) One dollar and forty cents for each one hundred pounds 4,428
or part thereof in excess of two thousand pounds up to and 4,429
including three thousand pounds. 4,430
(G) Notwithstanding its weight, twelve dollars for any: 4,432
(1) Vehicle equipped, owned, and used by a charitable or 4,434
nonprofit corporation exclusively for the purpose of 4,435
administering chest x-rays or receiving blood donations; 4,436
(2) Van used principally for the transportation of 4,438
handicapped persons that has been modified by being equipped with 4,439
adaptive equipment to facilitate the movement of such persons 4,440
into and out of the van. 4,441
(H) For each bus, except a transit bus, having motor power 4,443
the license tax is: 4,444
(1) Eighty-five cents per one hundred pounds or part 4,446
thereof for the first two thousand pounds or part thereof of 4,447
weight of vehicle fully equipped; 4,448
(2) One dollar and thirty cents for each one hundred 4,450
pounds or part thereof in excess of two thousand pounds up to and 4,451
including three thousand pounds; 4,452
(3) One dollar and eighty cents for each one hundred 4,454
pounds or part thereof in excess of three thousand pounds up to 4,455
and including four thousand pounds; 4,456
(4) Two dollars and ten cents for each one hundred pounds 4,458
or part thereof in excess of four thousand pounds up to and 4,459
including six thousand pounds; 4,460
(5) Two dollars and forty cents for each one hundred 4,462
pounds or part thereof in excess of six thousand pounds up to and 4,463
103
including ten thousand pounds; 4,464
(6) Two dollars and seventy cents for each one hundred 4,466
pounds or part thereof in excess of ten thousand pounds; 4,467
(7) Notwithstanding its weight, twelve dollars for any bus 4,469
used principally for the transportation of handicapped persons or 4,470
persons sixty-five years of age or older; 4,471
(8) Notwithstanding its weight, twenty dollars for any bus 4,473
used principally for the transportation of persons in a 4,474
ridesharing arrangement. 4,475
(I) For each transit bus having motor power the license 4,477
tax is twelve dollars. 4,478
"Transit bus" means either a motor vehicle having a seating 4,480
capacity of more than seven persons which is operated and used by 4,481
any person in the rendition of a public mass transportation 4,482
service primarily in a municipal corporation or municipal 4,483
corporations and provided at least seventy-five per cent of the 4,484
annual mileage of such service and use is within such municipal 4,485
corporation or municipal corporations or a motor vehicle having a 4,486
seating capacity of more than seven persons which is operated 4,487
solely for the transportation of persons associated with a 4,488
charitable or nonprofit corporation, but does not mean any motor 4,489
vehicle having a seating capacity of more than seven persons when 4,490
such vehicle is used in a ridesharing capacity. 4,491
The application for registration of such transit bus shall 4,493
be accompanied by an affidavit prescribed by the registrar of 4,494
motor vehicles and signed by the person or an agent of the firm 4,495
or corporation operating such bus stating that the bus has a 4,496
seating capacity of more than seven persons, and that it is 4,497
either to be operated and used in the rendition of a public mass 4,498
transportation service and that at least seventy-five per cent of 4,499
the annual mileage of such operation and use shall be within one 4,500
or more municipal corporations or that it is to be operated 4,501
solely for the transportation of persons associated with a 4,502
charitable or nonprofit corporation. 4,503
104
The form of the license plate, and the manner of its 4,505
attachment to the vehicle, shall be prescribed by the registrar 4,506
of motor vehicles. 4,507
(J) The minimum tax for any vehicle having motor power 4,509
other than a farm truck, a motorized bicycle, or motorcycle is 4,510
ten dollars and eighty cents, and for each noncommercial trailer, 4,511
five dollars. 4,512
(K)(1) Except as otherwise provided in division (K) of 4,514
this section, for each farm truck, except a noncommercial motor 4,515
vehicle, that is owned, controlled, or operated by one or more 4,516
farmers exclusively in farm use as defined in this section, and 4,517
not for commercial purposes, and provided that at least 4,518
seventy-five per cent of such farm use is by or for the one or 4,519
more owners, controllers, or operators of the farm in the 4,520
operation of which a farm truck is used, the license tax is five 4,521
dollars plus: 4,522
(a) Fifty cents per one hundred pounds or part thereof for 4,524
the first three thousand pounds; 4,525
(b) Seventy cents per one hundred pounds or part thereof 4,527
in excess of three thousand pounds up to and including four 4,528
thousand pounds; 4,529
(c) Ninety cents per one hundred pounds or part thereof in 4,531
excess of four thousand pounds up to and including six thousand 4,532
pounds; 4,533
(d) Two dollars for each one hundred pounds or part 4,535
thereof in excess of six thousand pounds up to and including ten 4,536
thousand pounds; 4,537
(e) Two dollars and twenty-five cents for each one hundred 4,539
pounds or part thereof in excess of ten thousand pounds; 4,540
(f) The minimum license tax for any farm truck shall be 4,542
twelve dollars. 4,543
(2) The owner of a farm truck may register the truck for a 4,545
period of one-half year by paying one-half the registration tax 4,546
imposed on the truck under this chapter and one-half the amount 4,547
105
of any tax imposed on the truck under Chapter 4504. of the 4,548
Revised Code. 4,549
(3) A farm bus may be registered for a period of ninety 4,551
days from the date of issue of the license plates for the bus, 4,552
for a fee of ten dollars, provided such license plates shall not 4,553
be issued for more than any two ninety-day periods in any 4,554
calendar year. Such use does not include the operation of trucks 4,555
by commercial processors of agricultural products. 4,556
(4) License plates for farm trucks and for farm buses 4,558
shall have some distinguishing marks, letters, colors, or other 4,559
characteristics to be determined by the director of public 4,560
safety. 4,561
(5) Every person registering a farm truck or bus under 4,563
this section shall furnish an affidavit certifying that the truck 4,564
or bus licensed to him THAT PERSON is to be so used as to meet 4,565
the requirements necessary for the farm truck or farm bus 4,567
classification. 4,568
Any farmer may use his A truck OWNED BY THE FARMER for 4,570
commercial purposes by paying the difference between the 4,572
commercial truck registration fee and the farm truck registration 4,573
fee for the remaining part of the registration period for which 4,574
the truck is registered. Such remainder shall be calculated from 4,575
the beginning of the semiannual period in which application for 4,576
such commercial license is made. 4,577
Taxes at the rates provided in this section are in lieu of 4,579
all taxes on or with respect to the ownership of such motor 4,580
vehicles, except as provided in section 4503.042 and section 4,581
4503.06 of the Revised Code. 4,582
(L) Other than trucks registered under the international 4,584
registration plan in another jurisdiction and for which this 4,585
state has received an apportioned registration fee, the license 4,586
tax for each truck which is owned, controlled, or operated by a 4,587
nonresident, and licensed in another state, and which is used 4,588
exclusively for the transportation of nonprocessed agricultural 4,589
106
products intrastate, from the place of production to the place of 4,590
processing, is twenty-four dollars. 4,591
"Truck," as used in this division, means any pickup truck, 4,593
straight truck, semitrailer, or trailer other than a travel 4,594
trailer. Nonprocessed agricultural products, as used in this 4,595
division, does not include livestock or grain. 4,596
A license issued under this division shall be issued for a 4,598
period of one hundred thirty days in the same manner in which all 4,599
other licenses are issued under this section, provided that no 4,600
truck shall be so licensed for more than one one hundred 4,601
thirty-day period during any calendar year. 4,602
The license issued pursuant to this division shall consist 4,604
of a windshield decal to be designed by the director of public 4,605
safety. 4,606
Every person registering a truck under this division shall 4,608
furnish an affidavit certifying that the truck licensed to him 4,609
THE PERSON is to be used exclusively for the purposes specified 4,611
in this division. 4,612
(M) Every person registering a motor vehicle as a 4,614
noncommercial motor vehicle as defined in section 4501.01 of the 4,615
Revised Code, or registering a trailer as a noncommercial trailer 4,616
as defined in that section, shall furnish an affidavit certifying 4,617
that the motor vehicle or trailer so licensed to him THE PERSON 4,618
is to be so used as to meet the requirements necessary for the 4,620
noncommercial vehicle classification. 4,621
(N) Every person registering a van or bus as provided in 4,623
divisions (G)(2) and (H)(7) of this section shall furnish a 4,624
notarized statement certifying that the van or bus licensed to 4,625
him THE PERSON is to be used for the purposes specified in those 4,626
divisions. The form of the license plate issued for such motor 4,628
vehicles shall be prescribed by the registrar. 4,629
(O) Every person registering as a passenger car a motor 4,631
vehicle designed and used for carrying more than nine but not 4,632
more than fifteen passengers, and every person registering a bus 4,633
107
as provided in division (H)(8) of this section, shall furnish an 4,634
affidavit certifying that the vehicle so licensed to him THE 4,635
PERSON is to be used in a ridesharing arrangement and that he THE 4,637
PERSON will have in effect whenever the vehicle is used in a 4,639
ridesharing arrangement a policy of liability insurance with 4,640
respect to the motor vehicle in amounts and coverages no less 4,641
than those required by section 4509.79 of the Revised Code. The 4,642
form of the license plate issued for such a motor vehicle shall 4,643
be prescribed by the registrar. 4,644
(P) As used in this section: 4,646
(1) "Van" means any motor vehicle having a single rear 4,648
axle and an enclosed body without a second seat. 4,649
(2) "Handicapped person" means any person who has lost the 4,651
use of one or both legs, or one or both arms, or is blind, deaf, 4,652
or so severely disabled as to be unable to move about without the 4,653
aid of crutches or a wheelchair. 4,654
(3) "Farm truck" means a truck used in the transportation 4,656
from the farm of products of the farm, including livestock and 4,657
its products, poultry and its products, floricultural and 4,658
horticultural products, and in the transportation to the farm of 4,659
supplies for the farm, including tile, fence, and every other 4,660
thing or commodity used in agricultural, floricultural, 4,661
horticultural, livestock, and poultry production and livestock, 4,662
poultry, and other animals and things used for breeding, feeding, 4,663
or other purposes connected with the operation of the farm. 4,664
(4) "Farm bus" means a bus used only for the 4,666
transportation of agricultural employees and used only in the 4,667
transportation of such employees as are necessary in the 4,668
operation of the farm. 4,669
(5) "Farm supplies" includes fuel used exclusively in the 4,671
operation of a farm, including one or more homes located on and 4,672
used in the operation of one or more farms, and furniture and 4,673
other things used in and around such homes. 4,674
Sec. 4503.042. The registrar of motor vehicles shall adopt 4,683
108
rules establishing the date, subsequent to this state's entry 4,684
into membership in the international registration plan, when the 4,685
rates established by this section become operative. 4,686
(A) The rates of the taxes imposed by section 4503.02 of 4,688
the Revised Code are as follows for commercial cars having a 4,689
gross vehicle weight or combined gross vehicle weight of: 4,690
(1) Not more than two thousand pounds, forty-five dollars; 4,692
(2) More than two thousand but not more than six thousand 4,694
pounds, seventy dollars; 4,695
(3) More than six thousand but not more than ten thousand 4,697
pounds, eighty-five dollars; 4,698
(4) More than ten thousand but not more than fourteen 4,700
thousand pounds, one hundred five dollars; 4,701
(5) More than fourteen thousand but not more than eighteen 4,703
thousand pounds, one hundred twenty-five dollars; 4,704
(6) More than eighteen thousand but not more than 4,706
twenty-two thousand pounds, one hundred fifty dollars; 4,707
(7) More than twenty-two thousand but not more than 4,709
twenty-six thousand pounds, one hundred seventy-five dollars; 4,710
(8) More than twenty-six thousand but not more than thirty 4,712
thousand pounds, three hundred fifty-five dollars; 4,713
(9) More than thirty thousand but not more than 4,715
thirty-four thousand pounds, four hundred twenty dollars; 4,716
(10) More than thirty-four thousand but not more than 4,718
thirty-eight thousand pounds, four hundred eighty dollars; 4,719
(11) More than thirty-eight thousand but not more than 4,721
forty-two thousand pounds, five hundred forty dollars; 4,722
(12) More than forty-two thousand but not more than 4,724
forty-six thousand pounds, six hundred dollars; 4,725
(13) More than forty-six thousand but not more than fifty 4,727
thousand pounds, six hundred sixty dollars; 4,728
(14) More than fifty thousand but not more than fifty-four 4,730
thousand pounds, seven hundred twenty-five dollars; 4,731
(15) More than fifty-four thousand but not more than 4,733
109
fifty-eight thousand pounds, seven hundred eighty-five dollars; 4,734
(16) More than fifty-eight thousand but not more than 4,736
sixty-two thousand pounds, eight hundred fifty-five dollars; 4,737
(17) More than sixty-two thousand but not more than 4,739
sixty-six thousand pounds, nine hundred twenty-five dollars; 4,740
(18) More than sixty-six thousand but not more than 4,742
seventy thousand pounds, nine hundred ninety-five dollars; 4,743
(19) More than seventy thousand but not more than 4,745
seventy-four thousand pounds, one thousand eighty dollars; 4,746
(20) More than seventy-four thousand but not more than 4,748
seventy-eight thousand pounds, one thousand two hundred dollars; 4,749
(21) More than seventy-eight thousand pounds, one thousand 4,751
three hundred forty dollars. 4,752
(B) The rates of the taxes imposed by section 4503.02 of 4,754
the Revised Code are as follows for buses having a gross vehicle 4,755
weight or combined gross vehicle weight of: 4,756
(1) Not more than two thousand pounds, ten dollars; 4,758
(2) More than two thousand but not more than six thousand 4,760
pounds, forty dollars; 4,761
(3) More than six thousand but not more than ten thousand 4,763
pounds, one hundred dollars; 4,764
(4) More than ten thousand but not more than fourteen 4,766
thousand pounds, one hundred eighty dollars; 4,767
(5) More than fourteen thousand but not more than eighteen 4,769
thousand pounds, two hundred sixty dollars; 4,770
(6) More than eighteen thousand but not more than 4,772
twenty-two thousand pounds, three hundred forty dollars; 4,773
(7) More than twenty-two thousand but not more than 4,775
twenty-six thousand pounds, four hundred twenty dollars; 4,776
(8) More than twenty-six thousand but not more than thirty 4,778
thousand pounds, five hundred dollars; 4,779
(9) More than thirty thousand but not more than 4,781
thirty-four thousand pounds, five hundred eighty dollars; 4,782
(10) More than thirty-four thousand but not more than 4,784
110
thirty-eight thousand pounds, six hundred sixty dollars; 4,785
(11) More than thirty-eight thousand but not more than 4,787
forty-two thousand pounds, seven hundred forty dollars; 4,788
(12) More than forty-two thousand but not more than 4,790
forty-six thousand pounds, eight hundred twenty dollars; 4,791
(13) More than forty-six thousand but not more than fifty 4,793
thousand pounds, nine hundred forty dollars; 4,794
(14) More than fifty thousand but not more than fifty-four 4,796
thousand pounds, one thousand dollars; 4,797
(15) More than fifty-four thousand but not more than 4,799
fifty-eight thousand pounds, one thousand ninety dollars; 4,800
(16) More than fifty-eight thousand but not more than 4,802
sixty-two thousand pounds, one thousand one hundred eighty 4,803
dollars; 4,804
(17) More than sixty-two thousand but not more than 4,806
sixty-six thousand pounds, one thousand two hundred seventy 4,807
dollars; 4,808
(18) More than sixty-six thousand but not more than 4,810
seventy thousand pounds, one thousand three hundred sixty 4,811
dollars; 4,812
(19) More than seventy thousand but not more than 4,814
seventy-four thousand pounds, one thousand four hundred fifty 4,815
dollars; 4,816
(20) More than seventy-four thousand but not more than 4,818
seventy-eight thousand pounds, one thousand five hundred forty 4,819
dollars; 4,820
(21) More than seventy-eight thousand pounds, one thousand 4,822
six hundred thirty dollars. 4,823
(C) In addition to the license taxes imposed at the rates 4,825
specified in divisions (A) and (B) of this section, an 4,826
administrative fee of two dollars and twenty-five cents, plus an 4,827
appropriate amount to cover the cost of postage, shall be 4,828
collected by the registrar for each international registration 4,829
plan license processed by him THE REGISTRAR. 4,830
111
(D) The rate of the tax for each trailer and semitrailer 4,832
is twenty-five dollars. 4,833
(E) The rates established by this section shall not apply 4,835
to any of the following: 4,836
(1) Vehicles equipped, owned, and used by a charitable or 4,838
nonprofit corporation exclusively for the purpose of 4,839
administering chest x-rays or receiving blood donations; 4,840
(2) Vans used principally for the transportation of 4,842
handicapped persons that have been modified by being equipped 4,843
with adaptive equipment to facilitate the movement of such 4,844
persons into and out of the vans; 4,845
(3) Buses used principally for the transportation of 4,847
handicapped persons or persons sixty-five years of age or older; 4,848
(4) Buses used principally for the transportation of 4,850
persons in a ridesharing arrangement; 4,851
(5) Transit buses having motor power; 4,853
(6) Noncommercial trailers, MOBILE HOMES, or manufactured 4,855
homes. 4,856
Sec. 4503.06. (A) All THE OWNER OF EACH manufactured 4,865
homes OR MOBILE HOME THAT HAS ACQUIRED SITUS in this state on the 4,868
first day of January, except as otherwise provided, are SHALL PAY 4,869
EITHER A REAL PROPERTY TAX PURSUANT TO TITLE LVII OF THE REVISED 4,870
CODE OR A MANUFACTURED HOME TAX PURSUANT TO DIVISION (C) OF THIS 4,873
SECTION.
(B) THE OWNER OF A MANUFACTURED OR MOBILE HOME SHALL PAY 4,876
REAL PROPERTY TAXES IF EITHER OF THE FOLLOWING APPLIES: 4,877
(1) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE 4,879
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED ON OR AFTER 4,881
JANUARY 1, 2000, AND ALL OF THE FOLLOWING APPLY: 4,882
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,885
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,886
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,889
OF THE HOME;
112
(c) THE CERTIFICATE OF TITLE HAS BEEN INACTIVATED BY THE 4,892
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT, PURSUANT TO 4,893
DIVISION (H) OF SECTION 4505.11 OF THE REVISED CODE. 4,894
(2) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE 4,896
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED BEFORE JANUARY 1, 4,898
2000, AND ALL OF THE FOLLOWING APPLY: 4,899
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 4,902
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED 4,903
CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY THE OWNER 4,906
OF THE HOME;
(c) THE OWNER OF THE HOME HAS ELECTED TO HAVE THE HOME 4,909
TAXED AS REAL PROPERTY AND, PURSUANT TO SECTION 4505.11 OF THE 4,910
REVISED CODE, HAS SURRENDERED THE CERTIFICATE OF TITLE TO THE 4,911
AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN WHICH THE 4,913
HOME HAS ITS SITUS, TOGETHER WITH PROOF THAT ALL TAXES HAVE BEEN 4,914
PAID;
(d) THE COUNTY AUDITOR HAS PLACED THE HOME ON THE REAL 4,917
PROPERTY TAX LIST AND DELIVERED THE CERTIFICATE OF TITLE TO THE 4,918
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT AND THE CLERK 4,920
HAS INACTIVATED THE CERTIFICATE.
(C)(1) ANY MOBILE OR MANUFACTURED HOME THAT IS NOT TAXED 4,923
AS REAL PROPERTY AS PROVIDED IN DIVISION (B) OF THIS SECTION IS 4,924
subject to an annual MANUFACTURED HOME tax, payable by the owner, 4,925
for the privilege of using or occupying a manufactured LOCATING 4,926
THE home in this state. The tax as levied in this section is for 4,927
the purpose of supplementing the general revenue funds of the 4,929
local subdivision SUBDIVISIONS in which the manufactured home has 4,930
its situs pursuant to this section.
(B)(2) The year for which the MANUFACTURED HOME tax is 4,933
levied commences on the first day of January and ends on the 4,934
following thirty-first day of December. THE LIEN OF THE STATE 4,935
FOR THE TAX FOR A YEAR SHALL ATTACH ON THE FIRST DAY OF JANUARY 4,937
TO A HOME THAT HAS ACQUIRED SITUS ON THAT DATE. THE LIEN FOR A 4,939
113
HOME THAT HAS NOT ACQUIRED SITUS ON THE FIRST DAY OF JANUARY, BUT 4,940
THAT ACQUIRES SITUS DURING THE YEAR, SHALL ATTACH ON THE NEXT 4,941
FIRST DAY OF JANUARY. THE LIEN SHALL CONTINUE UNTIL THE TAX,
INCLUDING ANY PENALTY, IS PAID. 4,942
(C)(3)(a) The situs of a manufactured OR MOBILE home used 4,944
or occupied LOCATED in this state ON THE FIRST DAY OF JANUARY is 4,946
the local taxing district in which the manufactured home is 4,948
located on the first day of January, except that when a
manufactured home that is not located in this state on the first 4,949
day of January is acquired or first enters this state, then the 4,950
situs of such manufactured home is the local taxing district in 4,951
which such manufactured home is located immediately upon the 4,952
expiration of a thirty-day period commencing with the date of 4,953
acquisition or entrance into this state THAT DATE. 4,954
(b) THE SITUS OF A MANUFACTURED OR MOBILE HOME NOT LOCATED 4,956
IN THIS STATE ON THE FIRST DAY OF JANUARY, BUT LOCATED IN THIS 4,957
STATE SUBSEQUENT TO THAT DATE, IS THE LOCAL TAXING DISTRICT IN 4,958
WHICH THE HOME IS LOCATED THIRTY DAYS AFTER IT IS ACQUIRED OR 4,959
FIRST ENTERS THIS STATE.
(D)(4) The tax is collected by and paid to the county 4,961
treasurer of the county containing the taxing district in which 4,962
the manufactured home has its situs. 4,963
(E)(D) The MANUFACTURED HOME tax shall be computed and 4,965
assessed by the county auditor of the county containing the 4,967
taxing district in which the manufactured home has its situs by 4,968
AS FOLLOWS:
(1) ON A HOME THAT ACQUIRED SITUS IN THIS STATE PRIOR TO 4,970
JANUARY 1, 2000; 4,971
(a) BY multiplying the assessable value of the 4,974
manufactured home, after making any reduction required by section 4,975
4503.065 of the Revised Code, by the tax rate of the taxing 4,976
district in which the manufactured home has its situs, AND 4,977
DEDUCTING FROM THE PRODUCT THUS OBTAINED ANY REDUCTION AUTHORIZED 4,978
UNDER SECTION 4503.065 OF THE REVISED CODE. The tax levied under 4,979
114
this section FORMULA shall not be less than thirty-six dollars, 4,981
unless the manufactured home qualifies for a reduction in 4,983
assessable value under section 4503.065 of the Revised Code, in 4,984
which case there shall be no minimum tax and the tax shall be the 4,985
amount calculated under this division.
(b) The assessable value of the manufactured home shall be 4,987
forty per cent of the amount arrived at by the following 4,988
computation: 4,989
(1)(i) If the cost to the owner, or market value at time 4,991
of purchase, whichever is greater, of the manufactured home 4,992
includes the furnishings and equipment, such cost or market value 4,993
shall be multiplied according to the following schedule: 4,994
For the first calendar year 4,996
in which the manufactured 4,997
home is owned by the 4,998
current owner 80% 4,999
2nd calendar year x 75% 5,000
3rd " x 70% 5,001
4th " x 65% 5,002
5th " x 60% 5,003
6th " x 55% 5,004
7th " x 50% 5,005
8th " x 45% 5,006
9th " x 40% 5,007
10th and each year thereafter 35% 5,008
The first calendar year means any period between the first 5,010
day of January and the thirty-first day of December of the first 5,011
year. 5,012
(2)(ii) If the cost to the owner, or market value at the 5,014
time of purchase, whichever is greater, of the manufactured home 5,016
does not include the furnishings and equipment, such cost or 5,017
market value shall be multiplied according to the following 5,018
schedule:
For the first calendar year 5,020
115
in which the manufactured 5,021
home is owned by the 5,022
current owner 95% 5,023
2nd calendar year x 90% 5,024
3rd " x 85% 5,025
4th " x 80% 5,026
5th " x 75% 5,027
6th " x 70% 5,028
7th " x 65% 5,029
8th " x 60% 5,030
9th " x 55% 5,031
10th and each year thereafter 50% 5,032
The first calendar year means any period between the first 5,034
day of January and the thirty-first day of December of the first 5,035
year. 5,036
(3) When a manufactured home that is not located in this 5,038
state on the first day of January is acquired or first enters 5,039
this state, the assessable value for that year is determined by 5,040
multiplying the assessable value as computed under this section 5,041
by a fraction whose numerator is the number of full months 5,042
remaining to the following thirty-first day of December, 5,043
commencing with the date of acquisition or entrance into this 5,044
state, and whose denominator is twelve. If the minimum tax of 5,045
thirty-six dollars is applicable to a manufactured home not 5,046
located in this state on the first day of January, the tax is 5,047
determined by multiplying three dollars by the number of full 5,048
months remaining to the following thirty-first day of December 5,049
commencing with the date of acquisition or entrance into this 5,050
state. 5,051
(F)(2) ON A HOME IN WHICH OWNERSHIP WAS TRANSFERRED OR 5,053
THAT FIRST ACQUIRED SITUS IN THIS STATE ON OR AFTER JANUARY 1, 5,056
2000:
(a) BY MULTIPLYING THE ASSESSABLE VALUE OF THE HOME BY THE 5,060
EFFECTIVE TAX RATE, AS DEFINED IN SECTION 323.08 OF THE REVISED 5,062
116
CODE, FOR RESIDENTIAL REAL PROPERTY OF THE TAXING DISTRICT IN 5,063
WHICH THE HOME HAS ITS SITUS, AND DEDUCTING FROM THE PRODUCT THUS 5,064
OBTAINED THE REDUCTIONS REQUIRED OR AUTHORIZED UNDER SECTION 5,065
319.302, DIVISION (B) OF SECTION 323.152, OR SECTION 4503.065 OF 5,067
THE REVISED CODE. 5,068
(b) THE ASSESSABLE VALUE OF THE HOME SHALL BE THIRTY-FIVE 5,071
PER CENT OF ITS TRUE VALUE AS DETERMINED UNDER DIVISION (L) OF 5,073
THIS SECTION.
(3) THE AUDITOR SHALL RECORD THE ASSESSABLE VALUE AND THE 5,075
AMOUNT OF TAX ON THE MANUFACTURED OR MOBILE HOME ON THE TAX LIST 5,076
AND DELIVER A COPY OF THE LIST TO THE COUNTY TREASURER. 5,077
(4) AFTER JANUARY 1, 1999, THE OWNER OF A MANUFACTURED OR 5,079
MOBILE HOME TAXED PURSUANT TO DIVISION (D)(1) OF THIS SECTION MAY 5,082
ELECT TO HAVE THE HOME TAXED PURSUANT TO DIVISION (D)(2) OF THIS 5,083
SECTION BY FILING A WRITTEN REQUEST WITH THE COUNTY AUDITOR OF 5,084
THE TAXING DISTRICT IN WHICH THE HOME IS LOCATED. UPON THE 5,085
FILING OF THE REQUEST, THE COUNTY AUDITOR SHALL TAX THE 5,086
MANUFACTURED OR MOBILE HOME PURSUANT TO DIVISION (D)(2) OF THIS 5,088
SECTION COMMENCING IN THE NEXT TAX YEAR. 5,089
(5) A MANUFACTURED OR MOBILE HOME THAT ACQUIRED SITUS IN 5,092
THIS STATE PRIOR TO JANUARY 1, 2000, SHALL BE TAXED PURSUANT TO 5,094
DIVISION (D)(2) OF THIS SECTION IF NO MANUFACTURED HOME TAX HAD 5,095
BEEN PAID FOR THE HOME AND THE HOME WAS NOT EXEMPTED FROM 5,096
TAXATION PURSUANT TO DIVISION (E) OF THIS SECTION FOR THE YEAR 5,098
FOR WHICH THE TAXES WERE NOT PAID.
(E)(1) A manufactured OR MOBILE home is not subject to 5,100
this section when ANY OF THE FOLLOWING APPLIES: 5,101
(1)(a) It is taxable as personal property pursuant to 5,103
section 5709.01 of the Revised Code. A ANY manufactured OR 5,105
MOBILE home that is leased or rented and used as a residence 5,106
shall be subject to this section and shall not be taxable as 5,108
personal property pursuant to section 5709.01 of the Revised 5,109
Code.
(b) IT BEARS A LICENSE PLATE ISSUED BY ANY STATE OTHER 5,111
117
THAN THIS STATE UNLESS THE HOME IS IN THIS STATE IN EXCESS OF AN 5,112
ACCUMULATIVE PERIOD OF THIRTY DAYS IN ANY CALENDAR YEAR. 5,113
(c) THE ANNUAL TAX HAS BEEN PAID ON THE HOME IN THIS STATE 5,115
FOR THE CURRENT YEAR. 5,116
(d) THE TAX COMMISSIONER HAS DETERMINED, PURSUANT TO 5,118
SECTION 5715.27 OF THE REVISED CODE, THAT THE PROPERTY IS EXEMPT 5,119
FROM TAXATION, OR WOULD BE EXEMPT FROM TAXATION UNDER CHAPTER 5,120
5709. OF THE REVISED CODE IF IT WERE CLASSIFIED AS REAL PROPERTY. 5,121
(2) It is a A travel trailer OR PARK TRAILER, as THESE 5,124
TERMS ARE defined in section 4501.01 of the Revised Code and, is 5,125
currently licensed under Chapter 4503. of the Revised Code or NOT 5,127
SUBJECT TO THIS SECTION IF IT IS unused or unoccupied and stored 5,128
at the owner's normal place of residence or at a recognized 5,129
storage facility. Travel trailers that have 5,130
(3) A TRAVEL TRAILER OR PARK TRAILER, AS THESE TERMS ARE 5,132
DEFINED IN SECTION 4501.01 OF THE REVISED CODE, IS SUBJECT TO 5,133
THIS SECTION AND SHALL BE TAXED AS A MANUFACTURED OR MOBILE HOME 5,134
IF IT HAS a situs longer than thirty days in one location and are 5,135
IS connected to existing utilities shall not be considered as 5,137
travel trailers for purposes of this division, except when any, 5,138
UNLESS EITHER of the following applies: 5,139
(a) The situs is in a state facility or a camping or park 5,141
area as defined in division (B), (C), (G), or (H), OR (R) of 5,143
section 3733.01 of the Revised Code; 5,144
(b) The situs is in a camping or park area that is a tract 5,147
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 5,148
individual lots for the express or implied purpose of occupancy 5,149
by either self-contained recreational vehicles as defined in 5,150
division (E) of section 3733.01 of the Revised Code or by 5,151
dependent recreational vehicles as defined in division (F) of 5,152
section 3733.01 of the Revised Code;. 5,153
(c) The travel trailer is stored and not used or occupied 5,155
at the owner's normal place of residence or at a recognized 5,156
118
storage facility. 5,157
(3) It bears a license plate issued by any state other 5,159
than this state unless such manufactured home is in this state in 5,161
excess of an accumulative period of thirty days in any calendar
year. 5,162
(4) The annual tax has been paid on the manufactured home 5,164
in this state for the current year. 5,165
(G)(F) The MANUFACTURED HOME tax is due and payable as 5,167
follows: 5,168
(1) When a manufactured OR MOBILE home has a situs in this 5,170
state, as provided in this section, on the first day of January, 5,171
one-half of the amount of the tax is due and payable on or before 5,172
the thirty-first day of January and the balance is due and 5,173
payable on or before the thirty-first day of July. AT THE OPTION 5,174
OF THE OWNER OF THE HOME, THE TAX FOR THE ENTIRE YEAR MAY BE PAID 5,175
IN FULL ON THE THIRTY-FIRST DAY OF JANUARY. 5,176
(2) When a manufactured OR MOBILE home FIRST acquires a 5,178
situs in this state, as provided in this section, after the first 5,179
day of January and on or prior to the thirty-first day of July, 5,180
the amount of the, NO tax IS due and payable is determined by 5,182
multiplying one-half the annual tax by a fraction whose numerator 5,183
is the number of full months remaining until the thirty-first day 5,184
of July and whose denominator is six FOR THAT YEAR. This tax is 5,185
due and payable immediately upon the expiration of a thirty-day 5,187
period commencing with the date the situs is acquired. The 5,188
balance of the tax is due and payable on or before the 5,189
thirty-first day of December. When a manufactured home acquires 5,190
a situs in this state after the thirty-first day of July and on 5,191
or prior to the thirty-first day of December, the amount of the 5,192
tax due and payable is determined by multiplying one-half the 5,193
annual tax by a fraction whose numerator is the number of full 5,194
months remaining until the thirty-first day of December and whose 5,195
denominator is six. This tax is due and payable immediately upon 5,196
the expiration of a thirty-day period commencing with the date 5,197
119
the situs is acquired.
(H) If the payments of the tax are not made as provided in 5,199
division (G)(1) or (2) of this section, a penalty of five dollars 5,201
or ten per cent of the taxes due, whichever is greater, shall be 5,202
imposed and collected in addition to the tax due and owing. 5,203
(I) If the owner of a manufactured home fails to make 5,205
payment of the tax within the time prescribed by division (G)(1) 5,206
or (2) of this section 5,207
(G)(1) IF ONE-HALF OF THE CURRENT TAXES CHARGED UNDER THIS 5,210
SECTION AGAINST A MANUFACTURED OR MOBILE HOME, TOGETHER WITH THE 5,211
FULL AMOUNT OF ANY DELINQUENT TAXES OR ANY INSTALLMENT THEREOF 5,212
REQUIRED TO BE PAID UNDER A WRITTEN UNDERTAKING, ARE NOT PAID ON 5,213
OR BEFORE THE THIRTY-FIRST DAY OF JANUARY IN THAT YEAR, OR ON OR 5,214
BEFORE THE LAST DAY FOR SUCH PAYMENT AS EXTENDED PURSUANT TO 5,215
SECTION 4503.063 OF THE REVISED CODE, A PENALTY OF TEN PER CENT 5,217
SHALL BE CHARGED AGAINST THE UNPAID BALANCE OF SUCH HALF OF THE 5,218
CURRENT TAXES. IF THE TOTAL AMOUNT OF ALL SUCH TAXES IS NOT PAID 5,220
ON OR BEFORE THE THIRTY-FIRST DAY OF JULY, NEXT THEREAFTER, OR ON 5,221
OR BEFORE THE LAST DAY FOR SUCH PAYMENT AS EXTENDED PURSUANT TO 5,222
SECTION 4503.063 OF THE REVISED CODE, A LIKE PENALTY SHALL BE 5,224
CHARGED ON THE BALANCE OF THE TOTAL AMOUNT OF SUCH UNPAID CURRENT 5,225
TAXES.
(2)(a) ON THE FIRST DAY OF THE MONTH FOLLOWING THE LAST 5,227
DAY THE SECOND INSTALLMENT OF TAXES MAY BE PAID WITHOUT PENALTY, 5,228
INTEREST SHALL BE CHARGED AGAINST AND COMPUTED ON ALL DELINQUENT 5,229
TAXES OTHER THAN THE CURRENT TAXES THAT BECAME DELINQUENT TAXES 5,230
AT THE CLOSE OF THE LAST DAY SUCH SECOND INSTALLMENT COULD BE 5,231
PAID WITHOUT PENALTY. THE CHARGE SHALL BE FOR INTEREST THAT 5,232
ACCRUED DURING THE PERIOD THAT BEGAN ON THE PRECEDING FIRST DAY 5,233
OF DECEMBER AND ENDED ON THE LAST DAY OF THE MONTH THAT INCLUDED 5,234
THE LAST DATE SUCH SECOND INSTALLMENT COULD BE PAID WITHOUT 5,235
PENALTY. THE INTEREST SHALL BE COMPUTED AT THE RATE PER ANNUM 5,236
PRESCRIBED BY SECTION 5703.47 OF THE REVISED CODE AND SHALL BE 5,238
ENTERED AS A SEPARATE ITEM ON THE DELINQUENT MANUFACTURED HOME 5,239
120
TAX LIST COMPILED UNDER DIVISION (H) OF THIS SECTION. 5,241
(b) ON THE FIRST DAY OF DECEMBER, THE INTEREST SHALL BE 5,243
CHARGED AGAINST AND COMPUTED ON ALL DELINQUENT TAXES. THE CHARGE 5,244
SHALL BE FOR INTEREST THAT ACCRUED DURING THE PERIOD THAT BEGAN 5,245
ON THE FIRST DAY OF THE MONTH FOLLOWING THE LAST DATE PRESCRIBED 5,246
FOR THE PAYMENT OF THE SECOND INSTALLMENT OF TAXES IN THE CURRENT 5,247
YEAR AND ENDED ON THE IMMEDIATELY PRECEDING LAST DAY OF NOVEMBER. 5,249
THE INTEREST SHALL BE COMPUTED AT THE RATE PER ANNUM PRESCRIBED 5,250
BY SECTION 5703.47 OF THE REVISED CODE AND SHALL BE ENTERED AS A 5,252
SEPARATE ITEM ON THE DELINQUENT MANUFACTURED HOME TAX LIST.
(c) AFTER A VALID UNDERTAKING HAS BEEN ENTERED INTO FOR 5,254
THE PAYMENT OF ANY DELINQUENT TAXES, NO INTEREST SHALL BE CHARGED 5,255
AGAINST SUCH DELINQUENT TAXES WHILE THE UNDERTAKING REMAINS IN 5,256
EFFECT IN COMPLIANCE WITH SECTION 323.31 OF THE REVISED CODE. IF 5,258
A VALID UNDERTAKING BECOMES VOID, INTEREST SHALL BE CHARGED 5,259
AGAINST THE DELINQUENT TAXES FOR THE PERIODS THAT INTEREST WAS 5,260
NOT PERMITTED TO BE CHARGED WHILE THE UNDERTAKING WAS IN EFFECT. 5,261
THE INTEREST SHALL BE CHARGED ON THE DAY THE UNDERTAKING BECOMES 5,262
VOID AND SHALL EQUAL THE AMOUNT OF INTEREST THAT WOULD HAVE BEEN 5,263
CHARGED AGAINST THE UNPAID DELINQUENT TAXES OUTSTANDING ON THE 5,264
DATES ON WHICH INTEREST WOULD HAVE BEEN CHARGED THEREON UNDER 5,265
DIVISIONS (G)(1) AND (2) OF THIS SECTION HAD THE UNDERTAKING NOT 5,266
BEEN IN EFFECT. 5,267
(3) IF THE FULL AMOUNT OF THE TAXES DUE AT EITHER OF THE 5,269
TIMES PRESCRIBED BY DIVISION (F) OF THIS SECTION IS PAID WITHIN 5,270
TEN DAYS AFTER SUCH TIME, THE COUNTY TREASURER SHALL WAIVE THE 5,271
COLLECTION OF AND THE COUNTY AUDITOR SHALL REMIT ONE-HALF OF THE 5,272
PENALTY PROVIDED FOR IN THIS DIVISION FOR FAILURE TO MAKE THAT 5,273
PAYMENT BY THE PRESCRIBED TIME. 5,274
(4) THE TREASURER SHALL COMPILE AND DELIVER TO THE COUNTY 5,276
AUDITOR A LIST OF ALL TAX PAYMENTS THE TREASURER HAS RECEIVED AS 5,278
PROVIDED IN DIVISION (G)(3) OF THIS SECTION. THE LIST SHALL 5,279
INCLUDE ANY INFORMATION REQUIRED BY THE AUDITOR FOR THE REMISSION 5,280
OF THE PENALTIES WAIVED BY THE TREASURER. THE TAXES SO COLLECTED 5,281
121
SHALL BE INCLUDED IN THE SETTLEMENT NEXT SUCCEEDING THE 5,282
SETTLEMENT THEN IN PROCESS. 5,283
(H)(1) THE COUNTY AUDITOR SHALL COMPILE ANNUALLY A 5,285
"DELINQUENT MANUFACTURED HOME TAX LIST" CONSISTING OF HOMES THE 5,287
COUNTY TREASURER'S RECORDS INDICATE HAVE TAXES THAT WERE NOT PAID 5,288
WITHIN THE TIME PRESCRIBED BY DIVISION (F) OF THIS SECTION, HAVE 5,289
TAXES THAT REMAIN UNPAID FROM PRIOR YEARS, OR HAVE UNPAID TAX 5,290
PENALTIES THAT HAVE BEEN ASSESSED.
(2) ON OR BEFORE THE FIRST DAY OF SEPTEMBER EACH YEAR, THE 5,293
COUNTY AUDITOR SHALL DELIVER A COPY OF THE DELINQUENT 5,294
MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER AND SHALL FILE 5,295
A COPY IN THE OFFICE OF THE COUNTY RECORDER. THE RECORDER SHALL 5,296
KEEP A COPY OF THE LIST, DESIGNATE IT AS THE "MANUFACTURED HOME 5,297
TAX LIEN RECORD," AND INDEX IT UNDER THE NAME OF ANY PERSON 5,298
CHARGED ON IT. THE RECORDER SHALL NOT CHARGE A FEE FOR THE 5,299
SERVICES REQUIRED UNDER THIS SECTION. THE AUDITOR SHALL PUBLISH 5,300
THE DELINQUENT MANUFACTURED HOME TAX LIST IN THE SAME MANNER AS 5,301
DELINQUENT REAL PROPERTY TAX LISTS ARE PUBLISHED. 5,302
(3) THE LIST FILED WITH THE COUNTY RECORDER SHALL 5,304
CONSTITUTE A NOTICE OF LIEN AS OF THE DATE OF FILING. THE STATE 5,305
SHALL HAVE THE FIRST LIEN ON ANY MANUFACTURED OR MOBILE HOME ON 5,306
THE LIST FOR THE AMOUNT OF TAXES AND PENALTIES CHARGED AGAINST 5,308
THE OWNER OF THE HOME UNDER THIS SECTION.
(4) WHEN TAXES AND PENALTIES ARE CHARGED AGAINST A PERSON 5,311
ON THE DELINQUENT MANUFACTURED HOME TAX LIST, the county
treasurer shall, in addition to any other remedy provided by law 5,314
for the collection of taxes and penalties, enforce collection of 5,315
such taxes and penalties by civil action in the name of the 5,316
treasurer against the owner for the recovery of the unpaid taxes 5,317
FOLLOWING THE PROCEDURES FOR THE RECOVERY OF DELINQUENT REAL 5,318
PROPERTY TAXES IN SECTIONS 323.25 TO 323.28 OF THE REVISED CODE. 5,319
THE ACTION MAY BE BROUGHT IN MUNICIPAL OR COUNTY COURT, PROVIDED
THE AMOUNT CHARGED DOES NOT EXCEED THE MONETARY LIMITATIONS FOR 5,322
ORIGINAL JURISDICTION FOR CIVIL ACTIONS IN THOSE COURTS. 5,323
122
It is sufficient, having made proper parties to the suit, 5,325
for the treasurer to allege in his THE TREASURER'S bill of 5,326
particulars or petition that the taxes stand chargeable on the 5,328
books of the county treasurer against such person, that they are 5,329
due and unpaid, and that such person is indebted in the amount of 5,330
taxes appearing to be due the county. The treasurer need not set 5,331
forth any other matter relating thereto. IF IT IS FOUND ON THE 5,333
TRIAL OF THE ACTION THAT THE PERSON IS INDEBTED TO THE STATE, 5,334
JUDGMENT SHALL BE RENDERED IN FAVOR OF THE TREASURER PROSECUTING 5,335
THE ACTION. THE JUDGMENT DEBTOR IS NOT ENTITLED TO THE BENEFIT 5,336
OF ANY LAW FOR STAY OF EXECUTION OR EXEMPTION OF PROPERTY FROM 5,337
LEVY OR SALE ON EXECUTION IN THE ENFORCEMENT OF THE JUDGMENT. 5,338
(J)(I) The total amount of taxes collected shall be 5,340
distributed semiannually at the same time distribution is made of 5,341
real estate and public utility taxes in the following manner: 5,342
four per cent shall be allowed as compensation to the county 5,343
auditor for his THE COUNTY AUDITOR'S service in assessing the 5,344
taxes; two per cent shall be allowed as compensation to the 5,346
county treasurer for the services he THE COUNTY TREASURER renders 5,347
as a result of the tax levied by this section. Such amounts 5,349
shall be paid into the county treasury, to the credit of a 5,350
general THE county GENERAL REVENUE fund, on the warrant of the 5,351
county auditor. FEES TO BE PAID TO THE CREDIT OF THE REAL ESTATE 5,352
ASSESSMENT FUND SHALL BE COLLECTED PURSUANT TO DIVISION (B) OF 5,353
SECTION 319.54 OF THE REVISED CODE AND PAID INTO THE COUNTY 5,354
TREASURY, ON THE WARRANT OF THE COUNTY AUDITOR. The balance of 5,355
the taxes collected shall be distributed among the taxing 5,356
subdivisions of the county in which the taxes are collected and 5,357
paid in the same ratio as real estate and public utility THOSE 5,358
taxes are distributed WERE COLLECTED for the benefit of the 5,359
taxing subdivision. The taxes levied and revenues collected 5,360
under this section shall be in lieu of any general property tax 5,361
and any tax levied with respect to the privilege of using or 5,362
occupying a manufactured home in Ohio except as provided in 5,363
123
sections 4503.04 and 5741.02 of the Revised Code. 5,364
(K)(J) An agreement to purchase or a bill of sale for a 5,366
manufactured home shall show whether or not the furnishings and 5,367
equipment are included in the purchase price. 5,368
(L) Taxes charged on the delinquent lists of the county 5,370
auditor and county treasurer for five consecutive years may be 5,371
removed by the county board of revision in the manner provided in 5,372
section 5719.06 of the Revised Code if the board deems such taxes 5,373
uncollectible 5,374
(K) IF THE COUNTY TREASURER AND THE COUNTY PROSECUTING 5,376
ATTORNEY AGREE THAT AN ITEM CHARGED ON THE DELINQUENT 5,377
MANUFACTURED HOME TAX LIST IS UNCOLLECTIBLE, THEY SHALL CERTIFY 5,378
THAT DETERMINATION AND THE REASONS TO THE COUNTY BOARD OF 5,379
REVISION. IF THE BOARD DETERMINES THE AMOUNT IS UNCOLLECTIBLE, 5,380
IT SHALL CERTIFY ITS DETERMINATION TO THE COUNTY AUDITOR, WHO 5,381
SHALL STRIKE THE ITEM FROM THE LIST. 5,382
(L)(1) THE COUNTY AUDITOR SHALL APPRAISE AT ITS TRUE VALUE 5,385
ANY MANUFACTURED OR MOBILE HOME IN WHICH OWNERSHIP IS TRANSFERRED 5,386
OR WHICH FIRST ACQUIRES SITUS IN THIS STATE ON OR AFTER JANUARY 5,387
1, 2000. THE TRUE VALUE SHALL INCLUDE THE VALUE OF THE HOME, ANY 5,388
ADDITIONS, AND ANY FIXTURES, BUT NOT ANY FURNISHINGS IN THE HOME. 5,389
IN DETERMINING THE TRUE VALUE OF A MANUFACTURED OR MOBILE HOME, 5,390
THE AUDITOR SHALL CONSIDER ALL FACTS AND CIRCUMSTANCES RELATING 5,391
TO THE VALUE OF THE HOME, INCLUDING ITS AGE, ITS CAPACITY TO 5,392
FUNCTION AS A RESIDENCE, ANY OBSOLETE CHARACTERISTICS, AND OTHER 5,393
FACTORS THAT MAY TEND TO PROVE ITS TRUE VALUE. 5,394
(2)(a) IF A MANUFACTURED OR MOBILE HOME HAS BEEN THE 5,397
SUBJECT OF AN ARM'S LENGTH SALE BETWEEN A WILLING SELLER AND A 5,398
WILLING BUYER WITHIN A REASONABLE LENGTH OF TIME PRIOR TO THE
DETERMINATION OF TRUE VALUE, THE AUDITOR SHALL CONSIDER THE SALE 5,399
PRICE OF THE HOME TO BE THE TRUE VALUE FOR TAXATION PURPOSES. 5,400
(b) THE SALE PRICE IN AN ARM'S LENGTH TRANSACTION BETWEEN 5,403
A WILLING SELLER AND A WILLING BUYER SHALL NOT BE CONSIDERED THE 5,404
TRUE VALUE OF THE HOME IF EITHER OF THE FOLLOWING OCCURRED AFTER 5,405
124
THE SALE:
(i) THE HOME HAS LOST VALUE DUE TO A CASUALTY; 5,408
(ii) AN ADDITION OR FIXTURE HAS BEEN ADDED TO THE HOME. 5,411
(3) THE AUDITOR SHALL HAVE EACH HOME VIEWED AND APPRAISED 5,413
AT LEAST ONCE IN EACH SIX-YEAR PERIOD. THE PERSON VIEWING OR 5,414
APPRAISING A HOME MAY ENTER THE HOME TO DETERMINE BY ACTUAL VIEW 5,415
ANY ADDITIONS OR FIXTURES THAT HAVE BEEN ADDED SINCE THE LAST 5,416
APPRAISAL. IN CONDUCTING THE APPRAISALS AND ESTABLISHING THE 5,417
TRUE VALUE, THE AUDITOR SHALL FOLLOW THE PROCEDURES SET FORTH FOR 5,419
APPRAISING REAL PROPERTY IN SECTIONS 5713.01 AND 5713.03 OF THE 5,420
REVISED CODE. 5,421
(4) THE AUDITOR SHALL PLACE THE TRUE VALUE OF EACH HOME ON 5,424
THE MANUFACTURED HOME TAX LIST UPON COMPLETION OF AN APPRAISAL. 5,425
(5)(a) IF THE AUDITOR CHANGES THE TRUE VALUE OF A HOME, 5,428
THE AUDITOR SHALL NOTIFY THE OWNER OF THE HOME IN WRITING,
DELIVERED BY MAIL OR IN PERSON. THE NOTICE SHALL BE GIVEN AT 5,429
LEAST THIRTY DAYS PRIOR TO THE ISSUANCE OF ANY TAX BILL THAT 5,430
REFLECTS THE CHANGE. FAILURE TO RECEIVE THE NOTICE DOES NOT 5,432
INVALIDATE ANY PROCEEDING UNDER THIS SECTION.
(b) ANY OWNER OF A HOME WHO DISAGREES WITH A CHANGE TO THE 5,435
TRUE VALUE OF THE HOME MAY FILE A COMPLAINT WITH THE COUNTY BOARD 5,436
OF REVISION ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH OF THE 5,437
ENSUING TAX YEAR. THE BOARD SHALL HEAR AND INVESTIGATE THE 5,438
COMPLAINT AND MAY TAKE ACTION ON IT AS PROVIDED UNDER SECTIONS 5,439
5715.11 TO 5715.19 OF THE REVISED CODE. 5,441
(c) IF THE COUNTY BOARD OF REVISION DETERMINES, PURSUANT 5,443
TO A COMPLAINT AGAINST THE VALUATION OF A MANUFACTURED OR MOBILE 5,444
HOME FILED UNDER THIS SECTION, THAT THE AMOUNT OF TAXES, 5,445
ASSESSMENTS, OR OTHER CHARGES PAID WAS IN EXCESS OF THE AMOUNT 5,446
DUE BASED ON THE VALUATION AS FINALLY DETERMINED, THEN THE 5,447
OVERPAYMENT SHALL BE REFUNDED IN THE MANNER PRESCRIBED IN SECTION 5,449
5715.22 OF THE REVISED CODE. 5,450
(d) PAYMENT OF ALL OR PART OF A TAX UNDER THIS SECTION FOR 5,453
ANY YEAR FOR WHICH A COMPLAINT IS PENDING BEFORE THE COUNTY BOARD 5,454
125
OF REVISION DOES NOT ABATE THE COMPLAINT OR IN ANY WAY AFFECT THE 5,455
HEARING AND DETERMINATION THEREOF.
(M) IF THE COUNTY AUDITOR DETERMINES THAT ANY TAX, 5,457
ASSESSMENT, CHARGE, OR ANY PART THEREOF HAS BEEN ERRONEOUSLY 5,458
CHARGED AS A RESULT OF A CLERICAL ERROR AS DEFINED IN SECTION 5,459
319.35 OF THE REVISED CODE, THE COUNTY TREASURER AND THE COUNTY 5,461
BOARD OF REVISION SHALL REMOVE THE ERRONEOUS CHARGES ON THE 5,462
MANUFACTURED HOME TAX LIST OR DELINQUENT MANUFACTURED HOME TAX
LIST, AND REFUND ANY ERRONEOUS CHARGES THAT HAVE BEEN COLLECTED, 5,463
WITH INTEREST, IN THE SAME MANNER AS IS PRESCRIBED IN SECTION 5,464
319.36 OF THE REVISED CODE FOR ERRONEOUS CHARGES AGAINST REAL 5,465
PROPERTY. 5,466
Sec. 4503.061. (A) The procedures set forth in this 5,475
division shall be followed in those counties that have adopted a 5,476
permanent manufactured home registration system, as provided in 5,477
division (D) of this section ALL MANUFACTURED AND MOBILE HOMES 5,479
SHALL BE LISTED ON EITHER THE REAL PROPERTY TAX LIST OR THE 5,480
MANUFACTURED HOME TAX LIST OF THE COUNTY IN WHICH THE HOME HAS 5,481
SITUS. EACH OWNER SHALL FOLLOW THE PROCEDURES IN THIS SECTION TO 5,482
IDENTIFY THE HOME TO THE COUNTY AUDITOR OF THE COUNTY CONTAINING 5,483
THE TAXING DISTRICT IN WHICH THE HOME HAS SITUS SO THAT THE 5,484
AUDITOR MAY PLACE THE HOME ON THE APPROPRIATE TAX LIST. 5,485
(B) WHEN A MANUFACTURED OR MOBILE HOME FIRST ACQUIRES 5,488
SITUS IN THIS STATE AND IS SUBJECT TO REAL PROPERTY TAXATION 5,489
PURSUANT TO DIVISION (B)(1) OR (2) OF SECTION 4503.06 OF THE 5,491
REVISED CODE, THE OWNER SHALL PRESENT TO THE AUDITOR OF THE 5,493
COUNTY CONTAINING THE TAXING DISTRICT IN WHICH THE HOME HAS ITS 5,494
SITUS THE CERTIFICATE OF TITLE FOR THE HOME, TOGETHER WITH PROOF 5,496
THAT ALL TAXES DUE HAVE BEEN PAID AND PROOF THAT A RELOCATION 5,497
NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED UNDER THIS SECTION. 5,499
UPON RECEIVING THE CERTIFICATE OF TITLE AND THE REQUIRED PROOFS,
THE AUDITOR SHALL PLACE THE HOME ON THE REAL PROPERTY TAX LIST 5,501
AND PROCEED TO TREAT THE HOME AS OTHER PROPERTIES ON THAT LIST. 5,502
AFTER THE AUDITOR HAS PLACED THE HOME ON THE TAX LIST OF REAL AND 5,504
126
PUBLIC UTILITY PROPERTY, THE AUDITOR SHALL DELIVER THE
CERTIFICATE OF TITLE TO THE CLERK OF THE COURT OF COMMON PLEAS 5,505
THAT ISSUED IT PURSUANT TO 4505.11 OF THE REVISED CODE, AND THE 5,507
CLERK SHALL INACTIVATE THE CERTIFICATE OF TITLE. 5,508
(C)(1) When a manufactured OR MOBILE home SUBJECT TO A 5,510
MANUFACTURED HOME TAX first acquires a situs in any county in 5,511
this state or is relocated to another county and is subject to 5,513
the tax as provided in section 4503.06 of the Revised Code THAT 5,514
HAS ADOPTED A PERMANENT MANUFACTURED HOME REGISTRATION SYSTEM, 5,515
AS PROVIDED IN DIVISION (F) OF THIS SECTION, the owner, WITHIN 5,517
THIRTY DAYS AFTER THE HOME ACQUIRES SITUS UNDER SECTION 4503.06 5,518
OF THE REVISED CODE, shall register the manufactured home with 5,519
the county auditor of the county containing the taxing district 5,520
in which the manufactured home has its situs on or prior to the 5,521
date the tax is due and payable. For the first registration in 5,522
each county of situs, the owner or vendee in possession shall 5,523
present to the county auditor an Ohio certificate of title, 5,524
certified copy of the certificate of title, or memorandum 5,525
certificate of title as such are required by law, and proof, as 5,526
required by the county auditor, that the manufactured home, if it 5,527
HAS PREVIOUSLY BEEN OCCUPIED AND is being relocated in that 5,528
county, has been previously registered, and any THAT ALL taxes 5,530
due after December 31, 1979, during the preceding five years AND 5,532
REQUIRED TO BE PAID UNDER DIVISION (H)(1) OF THIS SECTION BEFORE 5,533
A RELOCATION NOTICE MAY BE ISSUED have been paid. 5,535
Upon the first registration of a manufactured home, the 5,538
county auditor shall issue an advance payment certificate,
stating the amount of annual tax due, to be presented to the 5,539
county treasurer with the payment of the tax that is due, AND 5,540
THAT A RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED BY 5,541
DIVISION (H) OF THIS SECTION. 5,542
(2) When a manufactured OR MOBILE home is registered for 5,544
the first time in a county and when the total tax due has been 5,545
paid as required by division (G)(F) of section 4503.06 of the 5,546
127
Revised Code OR DIVISIONS (E) AND (H) OF THIS SECTION, the county 5,548
treasurer shall note by writing or by a stamp on the certificate 5,549
of title, certified copy of certificate of title, or memorandum 5,550
certificate of title that the manufactured home has been 5,551
registered and that the taxes due, IF ANY, have been paid for the 5,552
PRECEDING FIVE YEARS AND FOR THE current half-year period YEAR. 5,553
The treasurer shall then issue a certificate evidencing 5,554
registration and a decal to be displayed on the street side of 5,555
the manufactured home. Such certificate is valid in any county 5,556
in this state during the year for which it is issued. 5,557
(3) For each year thereafter, the county auditor shall 5,559
issue an advance payment certificate to be presented to the 5,560
county treasurer with the payment of the tax that is due. When 5,561
the total tax due has been paid as required by division (G)(F) of 5,562
section 4503.06 of the Revised Code, the county treasurer shall 5,563
issue a certificate evidencing registration that shall be valid 5,564
in any county in this state during the year for which the 5,565
certificate is issued. 5,566
(4) The permanent decal issued under this division is 5,568
valid during the period of ownership, except that when a 5,569
manufactured home is relocated in another county the owner shall 5,570
apply for a new registration as required by this section and 5,571
section 4503.06 of the Revised Code. 5,572
(B) The procedures set forth in this division shall be 5,574
followed in those counties that have not adopted a permanent 5,575
registration system. 5,576
(D)(1) All owners of manufactured OR MOBILE homes SUBJECT 5,578
TO THE MANUFACTURED HOME TAX having a situs in this state and 5,580
subject to the tax A COUNTY THAT HAS NOT ADOPTED A PERMANENT
REGISTRATION SYSTEM, as provided in DIVISION (F) OF THIS section 5,582
4503.06 of the Revised Code, shall REGISTER THE HOME WITHIN 5,584
THIRTY DAYS AFTER THE HOME ACQUIRES SITUS UNDER SECTION 4503.06
OF THE REVISED CODE AND THEREAFTER SHALL annually register such 5,586
manufactured THE home with the county auditor of the county 5,587
128
containing the taxing district in which the manufactured home has 5,588
its situs on or prior to the date the tax is due and payable. 5,589
(2) Upon the annual registration, the county auditor shall 5,591
issue an advance payment certificate, stating the amount of 5,592
annual MANUFACTURED HOME tax due, to be presented to the county 5,593
treasurer with the payment of the tax that is due. When a 5,594
manufactured OR MOBILE home is registered and when the tax for 5,595
the current one-half year has been paid as required by division 5,596
(G)(F) of section 4503.06 of the Revised Code, the county 5,598
treasurer shall issue a certificate evidencing registration and a 5,599
decal. Such certificate and decal are valid in any county in 5,600
this state during the year for which they are issued. The decal 5,601
shall be displayed on the street side of the manufactured home. 5,602
(3) For the first annual registration in each county of 5,604
situs, the county auditor shall require the owner or vendee to 5,605
present an Ohio certificate of title, certified copy of the 5,606
certificate of title, or memorandum certificate of title as such 5,607
are required by law, and proof, as required by the county 5,608
auditor, that the manufactured OR MOBILE home has been previously 5,609
registered and, IF SUCH REGISTRATION WAS REQUIRED, that the ALL 5,610
taxes due after December 31, 1979, AND REQUIRED TO BE PAID UNDER 5,612
DIVISION (H)(1) OF THIS SECTION BEFORE A RELOCATION NOTICE MAY BE 5,613
ISSUED have been paid for the preceding five years, AND THAT A 5,616
RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED BY 5,618
DIVISION (H) OF THIS SECTION. When the county treasurer receives 5,619
the tax payment, he THE COUNTY TREASURER shall note by writing or 5,620
by a stamp on the certificate of title, certified copy of the 5,622
certificate of title, or memorandum certificate of title that the 5,623
manufactured home has been registered for the current year and 5,624
that the MANUFACTURED HOME taxes due, IF ANY, have been paid for 5,626
the PRECEDING FIVE YEARS AND FOR THE current half-year period 5,627
YEAR.
(4) For subsequent annual registrations, the auditor may 5,629
require the owner or vendee in possession to present an Ohio 5,630
129
certificate of title, certified copy of the certificate of title, 5,631
or memorandum certificate of title to the county treasurer upon 5,632
payment of the MANUFACTURED HOME tax that is due. 5,633
(C)(E)(1) Upon the application to transfer ownership of a 5,635
manufactured OR MOBILE home FOR WHICH MANUFACTURED HOME TAXES ARE 5,636
PAID PURSUANT TO DIVISION (C) OF SECTION 4503.06 OF THE REVISED 5,637
CODE the clerk of the court of common pleas shall not issue any 5,638
certificate of title which THAT does not contain thereon or have 5,640
attached thereto an BOTH OF THE FOLLOWING: 5,641
(a) AN endorsement of the county treasurer AUDITOR stating 5,644
that the manufactured home has been registered for each year of 5,646
ownership and that all MANUFACTURED HOME taxes due after December 5,647
31, 1979, imposed pursuant to section 4503.06 of the Revised 5,648
Code, have been paid;
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE 5,650
MANUFACTURED HOME TRANSFER TAX IMPOSED PURSUANT TO SECTION 322.06 5,652
OF THE REVISED CODE HAS BEEN PAID. If the clerk establishes that 5,653
(2) IF all the taxes have not been paid, he THE CLERK 5,656
shall notify the vendee to contact the county treasurer of the 5,657
county containing the taxing district in which the manufactured 5,658
home has its situs at the time of the proposed transfer. The 5,659
county treasurer shall then collect all the taxes that are due 5,660
after December 31, 1979, for the year of the transfer and all 5,661
previous years not exceeding a total of five years. He THE 5,662
COUNTY TREASURER shall distribute that part of the collection 5,663
owed to the county treasurer of other counties in the event IF 5,664
the manufactured home had its situs in another county during a 5,665
particular year when the unpaid tax became due and payable. The 5,666
burden to prove the situs of the manufactured home in the years 5,667
that the taxes were not paid is on the transferor of the 5,668
manufactured home. 5,669
(3) Once the transfer is complete and the certificate of 5,671
title has been issued, the transferee shall register the 5,672
manufactured OR MOBILE home with the county auditor of the county 5,673
130
containing the taxing district in which the manufactured home has 5,674
its situs at the time of the transfer. The transferee need not 5,675
pay the annual tax for the year of acquisition when IF the 5,676
original owner has already paid the annual tax for that year. If 5,677
the transferee is not required to pay the annual tax during the 5,678
year of acquisition, then the registration made during the year 5,679
of acquisition shall not be considered a first registration for 5,680
purposes of this section.
(D)(F) The county auditor may adopt a permanent 5,682
registration system and issue a permanent decal with the first 5,683
registration as prescribed by the tax commissioner. 5,684
(E)(G) When any manufactured OR MOBILE home required to be 5,686
registered by this section is not registered, the owner of such 5,687
manufactured home shall be fined not less than twenty-five nor 5,689
more than fifty dollars THE COUNTY AUDITOR SHALL IMPOSE A PENALTY 5,690
OF ONE HUNDRED DOLLARS UPON THE OWNER AND DEPOSIT THE AMOUNT TO 5,691
THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO BE USED 5,692
TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION 5,693
4503.06 OF THE REVISED CODE. IF UNPAID, THE PENALTY SHALL 5,694
CONSTITUTE A LIEN ON THE HOME AND SHALL BE ADDED BY THE COUNTY 5,695
AUDITOR TO THE MANUFACTURED HOME TAX LIST FOR COLLECTION. 5,696
(H)(1) BEFORE MOVING A MANUFACTURED OR MOBILE HOME ON 5,699
PUBLIC ROADS FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS 5,700
STATE, THE OWNER OF THE HOME SHALL OBTAIN A RELOCATION NOTICE, AS 5,701
PROVIDED BY THIS SECTION, FROM THE AUDITOR OF THE COUNTY IN WHICH 5,703
THE HOME IS LOCATED IF THE HOME IS CURRENTLY SUBJECT TO TAXATION 5,704
PURSUANT TO SECTION 4503.06 OF THE REVISED CODE. THE AUDITOR 5,705
SHALL CHARGE FIVE DOLLARS FOR THE NOTICE, AND DEPOSIT THE AMOUNT 5,706
TO THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO BE 5,707
USED TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION
4503.06 OF THE REVISED CODE. THE AUDITOR SHALL NOT ISSUE A 5,708
RELOCATION NOTICE UNLESS ALL TAXES OWED ON THE HOME UNDER SECTION 5,710
4503.06 OF THE REVISED CODE THAT WERE FIRST CHARGED TO THE HOME 5,712
DURING THE PERIOD OF OWNERSHIP OF THE OWNER SEEKING THE 5,713
131
RELOCATION NOTICE HAVE BEEN PAID. IF THE HOME IS BEING MOVED BY 5,714
A NEW OWNER OF THE HOME OR BY A PARTY TAKING REPOSSESSION OF THE 5,715
HOME, THE AUDITOR SHALL NOT ISSUE A RELOCATION NOTICE UNLESS ALL 5,716
OF THE TAXES DUE FOR THE PRECEDING FIVE YEARS AND FOR THE CURRENT 5,717
YEAR HAVE BEEN PAID. 5,718
(2) IF A MANUFACTURED OR MOBILE HOME IS NOT YET SUBJECT TO 5,720
TAXATION UNDER SECTION 4503.06 OF THE REVISED CODE, THE OWNER OF 5,722
THE HOME SHALL OBTAIN A RELOCATION NOTICE FROM THE DEALER OF THE 5,723
HOME. WITHIN THIRTY DAYS AFTER THE MANUFACTURED OR MOBILE HOME 5,724
IS PURCHASED, THE DEALER OF THE HOME SHALL PROVIDE THE AUDITOR OF 5,727
THE COUNTY IN WHICH THE HOME IS TO BE LOCATED WRITTEN NOTICE OF 5,728
THE NAME OF THE PURCHASER OF THE HOME, THE REGISTRATION NUMBER OF 5,730
THE HOME, AND THE ADDRESS OR LOCATION TO WHICH THE HOME IS TO BE 5,731
MOVED. THE COUNTY AUDITOR SHALL PROVIDE TO EACH MANUFACTURED AND 5,732
MOBILE HOME DEALER, WITHOUT CHARGE, A SUPPLY OF RELOCATION 5,733
NOTICES TO BE DISTRIBUTED TO PURCHASERS PURSUANT TO THIS SECTION. 5,734
(3) THE NOTICE SHALL BE IN THE FORM OF A ONE-FOOT SQUARE 5,737
YELLOW SIGN WITH THE WORDS "MANUFACTURED HOME RELOCATION NOTICE"
PRINTED PROMINENTLY ON IT. THE NAME OF THE OWNER OF THE HOME, 5,739
THE HOME'S REGISTRATION NUMBER, THE COUNTY AND THE ADDRESS OR 5,740
LOCATION TO WHICH THE HOME IS BEING MOVED, AND THE COUNTY IN 5,742
WHICH THE NOTICE IS ISSUED SHALL ALSO BE ENTERED ON THE NOTICE. 5,743
(4) THE RELOCATION NOTICE MUST BE ATTACHED TO THE REAR OF 5,745
THE HOME WHEN THE HOME IS BEING MOVED ON A PUBLIC ROAD. EXCEPT 5,746
AS PROVIDED IN DIVISION (H)(5) OF THIS SECTION, NO PERSON SHALL 5,748
DRIVE A MOTOR VEHICLE MOVING A MANUFACTURED OR MOBILE HOME ON A 5,749
PUBLIC ROAD FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS STATE 5,750
UNLESS A RELOCATION NOTICE IS ATTACHED TO THE REAR OF THE HOME. 5,751
(5) IF THE COUNTY AUDITOR DETERMINES THAT A MANUFACTURED 5,754
OR MOBILE HOME HAS BEEN MOVED WITHOUT A RELOCATION NOTICE AS
REQUIRED UNDER THIS DIVISION, THE AUDITOR SHALL IMPOSE A PENALTY 5,756
OF ONE HUNDRED DOLLARS UPON THE OWNER OF THE HOME AND UPON THE 5,757
PERSON WHO MOVED THE HOME AND DEPOSIT THE AMOUNT TO THE CREDIT OF
THE COUNTY REAL ESTATE ASSESSMENT FUND TO PAY THE COSTS OF 5,759
132
ADMINISTERING THIS SECTION AND SECTION 4503.06 OF THE REVISED 5,760
CODE. IF THE PENALTY ON THE OWNER IS UNPAID, THE PENALTY SHALL 5,761
CONSTITUTE A LIEN ON THE HOME AND THE AUDITOR SHALL ADD THE 5,763
PENALTY TO THE MANUFACTURED HOME TAX LIST FOR COLLECTION. IF THE 5,764
COUNTY AUDITOR DETERMINES THAT A DEALER THAT HAS SOLD A 5,765
MANUFACTURED OR MOBILE HOME HAS FAILED TO TIMELY PROVIDE THE 5,766
INFORMATION REQUIRED UNDER THIS DIVISION, THE AUDITOR SHALL
IMPOSE A PENALTY UPON THE DEALER IN THE AMOUNT OF ONE HUNDRED 5,767
DOLLARS. THE PENALTY SHALL BE CREDITED TO THE COUNTY REAL ESTATE 5,769
ASSESSMENT FUND AND USED TO PAY THE COSTS OF ADMINISTERING THIS 5,770
SECTION AND SECTION 4503.06 OF THE REVISED CODE. 5,771
Sec. 4503.062. Every operator of a manufactured home 5,780
court, or park, AS DEFINED IN SECTION 3733.01 OF THE REVISED 5,782
CODE, or every owner of property used for such purposes when 5,784
there is no operator, EVERY OWNER OF PROPERTY USED FOR SUCH 5,785
PURPOSES ON WHICH THREE OR MORE MANUFACTURED OR MOBILE HOMES ARE 5,787
LOCATED, shall keep a register of all manufactured AND MOBILE 5,788
homes which THAT make use of the court, park, or property. The 5,789
register shall set forth CONTAIN: 5,790
(A) The name of the owner and all inhabitants of each 5,792
manufactured home; 5,793
(B) The ages of all inhabitants; 5,795
(C) The permanent and temporary post office addresses of 5,797
all inhabitants; 5,798
(D) The license numbers NUMBER of all units EACH UNIT; 5,800
(E) The state issuing such licenses EACH LICENSE; 5,802
(F) The date of arrival and of departure of each 5,804
manufactured home. The register shall be open to inspection by 5,805
the county auditor, his THE COUNTY TREASURER, agents OF THE 5,806
AUDITOR OR TREASURER, and all law enforcement agencies at all 5,809
times.
When any ANY person, required by this section to keep a 5,811
register of all manufactured homes, WHO fails to comply with the 5,812
provisions concerning such register, he THIS SECTION shall be 5,813
133
fined not less than twenty-five nor more than one hundred 5,815
dollars.
Sec. 4503.063. The county auditor and county treasurer may 5,824
appoint any suitable residents of the county as their deputies to 5,825
perform any of the duties required of them by sections 4503.06, 5,826
4503.061, and 4503.062 of the Revised Code. 5,827
The tax commissioner shall prescribe forms which shall 5,829
contain all relevant information necessary in the collection and 5,830
payment of the tax and the registration of manufactured AND 5,831
MOBILE homes, as provided in sections 4503.06 and 4503.061 of the 5,832
Revised Code, and shall provide such other assistance as 5,833
necessary to enable the county auditor to administer this THE 5,834
tax.
THE TAX COMMISSIONER, UPON APPLICATION OF THE COUNTY 5,836
AUDITOR, MAY EXTEND THE TIME FOR PAYMENT OF THE TAX. 5,837
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of 5,846
the Revised Code: 5,847
(A) "Sixty-five years of age or older" means a person who 5,849
will be age sixty-five or older in the calendar year following 5,850
the year of application for reduction in the assessable value of 5,851
his THE PERSON'S manufactured OR MOBILE home. 5,852
(B) "Total income" means the adjusted gross income of the 5,854
owner and his THE OWNER'S spouse for the year preceding the year 5,855
in which application for a reduction in taxes is made, as 5,857
determined under the "Internal Revenue Code of 1986," 100 Stat. 5,858
2085, 26 U.S.C.A. 1, as amended, adjusted as follows: 5,859
(1) Subtract the amount of disability benefits included in 5,861
adjusted gross income but not to exceed five thousand two hundred 5,862
dollars, except subtract the entire amount of disability benefits 5,863
included in adjusted gross income that are paid by the veteran's 5,864
administration or a branch of the armed forces of the United 5,865
States on account of an injury or disability; 5,866
(2) Add old age and survivors benefits received pursuant 5,868
to the "Social Security Act" that are not included in adjusted 5,869
134
gross income; 5,870
(3) Add retirement, pension, annuity, or other retirement 5,872
payments or benefits not included in adjusted gross income; 5,873
(4) Add tier I and II railroad retirement benefits 5,875
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 5,876
45 U.S.C. 228; 5,877
(5) Add interest on federal, state, and local government 5,879
obligations. 5,880
(C) "Old age and survivors benefits received pursuant to 5,882
the 'Social Security Act'" or "tier I railroad retirement 5,883
benefits received pursuant to the 'Railroad Retirement Act'" 5,884
means: 5,885
(1) The old age benefits payable under the social security 5,887
or railroad retirement laws in effect on the last day of the 5,888
calendar year preceding the year in which the applicant's 5,889
application for reduction is first successfully made, or, if no 5,890
such benefits are payable that year, old age benefits payable the 5,891
first succeeding year in which old age benefits under the social 5,892
security or railroad retirement laws are payable, except in those 5,893
cases where a change in social security or railroad retirement 5,894
benefits results in a reduction in income. 5,895
(2) The lesser of: 5,897
(a) Survivors benefits payable under the social security 5,899
or railroad retirement laws in effect on the last day of the 5,900
calendar year preceding the year in which the applicant's 5,901
application for reduction is first successfully made, or, if no 5,902
such benefits are payable that year, survivors benefits payable 5,903
the first succeeding year in which survivors benefits are 5,904
payable; or 5,905
(b) Old age benefits of the deceased spouse, as determined 5,907
under division (C)(1) of this section, upon which the surviving 5,908
spouse's survivors benefits are based under the social security 5,909
or railroad retirement laws, except in those cases where a change 5,910
in benefits would cause a reduction in income. 5,911
135
Survivors benefits are those described in division 5,913
(C)(2)(b) of this section only if the deceased spouse received 5,914
old age benefits in the year in which the deceased died. If the 5,915
deceased spouse did not receive old age benefits in the year in 5,916
which the deceased died, then survivors benefits are those 5,917
described in division (C)(2)(a) of this section. 5,918
(D) "Permanently and totally disabled" means a person who, 5,920
on the first day of January of the year of application, including 5,921
late application, for reduction in the assessable value of a 5,922
manufactured OR MOBILE home, has some impairment in body or mind 5,923
that makes him THE PERSON unfit to work at any substantially 5,924
remunerative employment which he THE PERSON is reasonably able to 5,926
perform and which will, with reasonable probability, continue for 5,928
an indefinite period of at least twelve months without any 5,929
present indication of recovery therefrom or has been certified as 5,930
permanently and totally disabled by a state or federal agency 5,931
having the function of so classifying persons. 5,932
(E) "Homestead exemption" means the reduction in taxes 5,934
allowed under division (A) of section 323.152 of the Revised Code 5,935
for the year in which an application is filed under section 5,936
4503.066 of the Revised Code. 5,937
(F) "Manufactured home" has the meaning given in division 5,939
(O)(C)(4) of section 4501.01 3781.06 of the Revised Code, and 5,941
includes a structure consisting of two manufactured homes that 5,942
were purchased either together or separately and are combined to 5,943
form a single dwelling, BUT DOES NOT INCLUDE A MANUFACTURED HOME 5,944
THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 5,945
SECTION 4503.06 OF THE REVISED CODE. 5,947
(G) "MOBILE HOME" HAS THE MEANING GIVEN IN DIVISION (O) OF 5,951
SECTION 4501.01 OF THE REVISED CODE AND INCLUDES A STRUCTURE 5,953
CONSISTING OF TWO MOBILE HOMES THAT WERE PURCHASED TOGETHER OR 5,954
SEPARATELY AND COMBINED TO FORM A SINGLE DWELLING, BUT DOES NOT 5,955
INCLUDE A MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO 5,956
DIVISION (B) OF SECTION 4503.06 OF THE REVISED CODE. 5,958
136
(H) "Late application" means an application filed with an 5,960
original application under division (A)(3) of section 4503.066 of 5,961
the Revised Code. 5,962
Sec. 4503.065. This section applies to any of the 5,971
following: 5,972
(A) An individual who is permanently and totally disabled; 5,974
(B) An individual who is sixty-five years of age or older; 5,976
(C) An individual who is the surviving spouse of a 5,978
deceased person who was permanently and totally disabled or 5,979
sixty-five years of age or older and who applied and qualified 5,980
for a reduction in assessable value under this section in the 5,981
year in which he died OF DEATH, provided the surviving spouse is 5,983
at least fifty-nine but not sixty-five or more years of age on 5,985
the date the deceased spouse dies. 5,986
The assessable value of MANUFACTURED HOME TAX ON a 5,988
manufactured OR MOBILE home THAT IS PAID PURSUANT TO DIVISION (C) 5,989
OF SECTION 4503.06 OF THE REVISED CODE AND that is owned and 5,992
occupied as a home by an individual whose domicile is in this
state and to whom this section applies, shall be reduced 5,993
according to the schedule below for any tax year for which the 5,994
owner obtains a certificate of reduction from the county auditor 5,995
under section 4503.067 of the Revised Code, provided such THE 5,996
individual did not acquire ownership from a person, other than 5,997
his THE INDIVIDUAL'S spouse, related by consanguinity or affinity 5,999
for the purpose of qualifying for the reduction in assessable 6,000
value. An owner includes a settlor of a revocable inter vivos 6,001
trust holding the title to a manufactured OR MOBILE home occupied 6,002
by the settlor as of right under the trust. THE REDUCTION SHALL 6,003
EQUAL THE AMOUNT OBTAINED BY MULTIPLYING THE TAX RATE FOR THE TAX 6,004
YEAR FOR WHICH THE CERTIFICATE IS ISSUED BY THE REDUCTION IN 6,005
ASSESSABLE VALUE SHOWN IN THE FOLLOWING SCHEDULE. 6,006
Reduce Assessable Value 6,008
Total Income by the Lesser of: 6,009
Column A Column B 6,010
137
$10,800 or less $5,000 or seventy-five per cent 6,013
More than $10,800 but not 6,014
more than $15,800 $3,000 or sixty per cent 6,015
More than $15,800 but not 6,016
more than $20,800 $1,000 or twenty-five per cent 6,017
More than $20,800 -0- 6,019
If the owner or the spouse of the owner of a manufactured 6,021
OR MOBILE home is eligible for a homestead exemption on the land 6,022
upon which the manufactured home is located, the reduction in 6,023
assessable value to which he THE OWNER OR SPOUSE is entitled 6,024
under this section shall not exceed the difference between the 6,026
reduction in taxable ASSESSABLE value to which he THE OWNER OR 6,028
SPOUSE is entitled under column A of the above schedule and the 6,029
amount of the reduction in taxable value that was used to compute
the homestead exemption. 6,030
No reduction shall be made on the assessable value of the 6,032
manufactured home of any person convicted of violating division 6,033
(C) or (D) of section 4503.066 of the Revised Code for a period 6,034
of three years following the conviction. 6,035
Sec. 4503.066. (A)(1) To obtain a reduction in the 6,044
assessable value of a manufactured OR MOBILE home under section 6,045
4503.065 of the Revised Code, the owner of a manufactured THE 6,046
home shall file an application with the county auditor of the 6,047
county in which his manufactured THE home is located. An 6,048
application for reduction in assessable value based upon a 6,049
physical disability shall be accompanied by a certificate signed 6,050
by a physician, and an application for reduction in assessable 6,051
value based upon a mental disability shall be accompanied by a 6,052
certificate signed by a physician or psychologist licensed to 6,053
practice in this state. The certificate shall attest to the fact 6,054
that the applicant is permanently and totally disabled, shall be 6,055
in a form that the department of taxation requires, and shall 6,056
include the definition of totally and permanently disabled as set 6,057
forth in section 4503.064 of the Revised Code. An application 6,058
138
for reduction in assessable value based upon a disability 6,059
certified as permanent and total by a state or federal agency 6,060
having the function of so classifying persons shall be 6,061
accompanied by a certificate from that agency. 6,062
(2) Each application shall constitute a continuing 6,064
application for a reduction in assessable value for each year in 6,065
which the manufactured OR MOBILE home is occupied by the 6,066
applicant and in which the amount of the reduction in assessable 6,067
value to which he is entitled does not exceed either the amount 6,068
or per cent of the reduction to which he was entitled for the 6,069
year in which the application was first filed. Failure to 6,070
receive a new application or notification under division (B) of 6,071
this section after a certificate of reduction has been issued 6,072
under section 4503.067 of the Revised Code is prima-facie 6,073
evidence that the original applicant is entitled to the reduction 6,074
in assessable value calculated on the basis of the information 6,075
contained in his THE original application. The original 6,076
application and any subsequent application shall be in the form 6,077
of a signed statement and shall be filed not later than the first 6,078
Monday in June. The statement shall be on a form, devised and 6,079
supplied by the tax commissioner, that shall require no more 6,080
information than is necessary to establish the applicant's 6,081
eligibility for the reduction in assessable value and the amount 6,082
of the reduction to which he THE APPLICANT is entitled. The form 6,083
shall contain a statement that signing such application 6,085
constitutes a delegation of authority by the applicant to the 6,086
county auditor to examine any financial records that relate to 6,087
income earned by the applicant as stated on the application for 6,088
the purpose of determining eligibility under, or possible 6,089
violation of, division (C) or (D) of this section. The form also 6,090
shall contain a statement that conviction of willfully falsifying 6,091
information to obtain a reduction in assessable value or failing 6,092
to comply with division (B) of this section shall result in the 6,093
revocation of the right to the reduction for a period of three 6,094
139
years.
(3) A late application for a reduction in assessable value 6,096
for the year preceding the year for which an original application 6,097
is filed may be filed with an original application. If the 6,098
auditor determines that the information contained in the late 6,099
application is correct, he THE AUDITOR shall determine both the 6,100
amount of the reduction in assessable value to which the 6,102
applicant would have been entitled for the current tax year had 6,103
his THE application been timely filed and approved in the 6,105
preceding year, and the amount the taxes levied under section 6,106
4503.06 of the Revised Code for the current year would have been 6,107
reduced as a result of the reduction in assessable value. When 6,108
an applicant is permanently and totally disabled on the first day 6,109
of January of the year in which he THE APPLICANT files a late 6,110
application, the auditor, in making his THE determination of the 6,112
amounts of the reduction in assessable value and taxes under 6,113
division (A)(3) of this section, is not required to determine 6,114
that the applicant was permanently and totally disabled on the 6,115
first day of January of the preceding year.
The amount of the reduction in taxes pursuant to a late 6,117
application shall be treated as an overpayment of taxes by the 6,118
applicant. The auditor shall credit the amount of the 6,119
overpayment against the amount of the taxes or penalties then due 6,120
from the applicant, and, at the next succeeding settlement, the 6,121
amount of the credit shall be deducted from the amount of any 6,122
taxes or penalties distributable to the county or any taxing unit 6,123
in the county that has received the benefit of the taxes or 6,124
penalties previously overpaid, in proportion to the benefits 6,125
previously received. If, after the credit has been made, there 6,126
remains a balance of the overpayment, or if there are no taxes or 6,127
penalties due from the applicant, the auditor shall refund that 6,128
balance to the applicant by a warrant drawn on the county 6,129
treasurer in favor of the applicant. The treasurer shall pay the 6,130
warrant from the general fund of the county. If there is 6,131
140
insufficient money in the general fund to make the payment, the 6,132
treasurer shall pay the warrant out of any undivided manufactured 6,133
OR MOBILE home taxes subsequently received by him THE TREASURER 6,134
for distribution to the county or taxing district in the county 6,136
that received the benefit of the overpaid taxes, in proportion to 6,137
the benefits previously received, and the amount paid from the 6,138
undivided funds shall be deducted from the money otherwise 6,139
distributable to the county or taxing district in the county at 6,140
the next or any succeeding distribution. At the next or any 6,141
succeeding distribution after making the refund, the treasurer 6,142
shall reimburse the general fund for any payment made from that 6,143
fund by deducting the amount of that payment from the money 6,144
distributable to the county or other taxing unit in the county 6,145
that has received the benefit of the taxes, in proportion to the 6,146
benefits previously received. On the second Monday in September 6,147
of each year, the county auditor shall certify the total amount 6,148
of the reductions in taxes made in the current year under 6,149
division (A)(3) of this section to the tax commissioner who shall 6,150
treat that amount as a reduction in taxes for the current tax 6,151
year and shall make reimbursement to the county of that amount in 6,152
the manner prescribed in section 4503.068 of the Revised Code, 6,153
from moneys appropriated for that purpose. 6,154
(B) If in any year after an application has been filed 6,156
under division (A) of this section the owner no longer qualifies 6,157
for the reduction in assessable value for which he THE OWNER was 6,158
issued a certificate or qualifies for a reduction that is less 6,160
than either the per cent or amount of the reduction to which he 6,161
THE OWNER was entitled in the year the application was filed, the 6,163
owner shall notify the county auditor that he THE OWNER is not 6,164
qualified for a reduction in the assessable value of his 6,166
manufactured THE home or file a new application under division 6,167
(A) of this section.
During January of each year, the county auditor shall 6,169
furnish each person issued a certificate of reduction in value, 6,170
141
by ordinary mail, a form on which to report any changes in total 6,171
income that would have the effect of increasing or decreasing the 6,172
reduction to which he THE PERSON is entitled, changes in 6,173
ownership of the manufactured home, including changes in or 6,175
revocation of a revocable inter vivos trust, changes in 6,176
disability, and other changes in the information earlier 6,177
furnished the auditor relative to his THE application. The form 6,178
shall be completed and returned to the auditor not later than the 6,180
first Monday in June if the changes would affect the level of 6,181
reduction in assessable value.
(C) No person shall knowingly make a false statement for 6,183
the purpose of obtaining a reduction in assessable value under 6,184
section 4503.065 of the Revised Code. 6,185
(D) No person shall knowingly fail to notify the county 6,187
auditor of any change required by division (B) of this section 6,188
that has the effect of maintaining or securing a reduction in 6,189
assessable value of his manufactured THE home in excess of the 6,190
reduction allowed under section 4503.065 of the Revised Code. 6,191
(E) No person shall knowingly make a false statement or 6,193
certification attesting to any person's physical or mental 6,194
condition for purposes of qualifying such person for tax relief 6,195
pursuant to sections 4503.064 to 4503.069 of the Revised Code. 6,196
Sec. 4503.067. (A) At the same time the advance payment 6,205
certificate for the first half of the tax year is issued, the 6,206
county auditor shall issue a certificate of reduction in 6,207
assessable value of a manufactured OR MOBILE home in triplicate 6,208
for each person who has complied with section 4503.066 of the 6,209
Revised Code and been found by the auditor to be entitled to a 6,210
reduction of assessable value for the succeeding tax year. The 6,211
certificate shall set forth the assessable value of the 6,212
manufactured home calculated under section 4503.06 of the Revised 6,213
Code and the amount of the reduction in assessable value of the 6,214
manufactured home calculated under section 4503.065 of the 6,215
Revised Code. Upon issuance of the certificate, the auditor 6,216
142
shall reduce the assessable value of the manufactured home for 6,217
the succeeding tax year by the required amount and forward one 6,218
copy of the certificate to the county treasurer. The auditor 6,219
shall retain the original and forward the remaining copy to the 6,220
recipient with the advance payment certificate submitted pursuant 6,221
to section 4503.061 of the Revised Code. 6,222
(B) If the application or a continuing application is not 6,224
approved, the auditor shall notify the applicant of the reasons 6,225
for denial no later than the first Monday in October. If a 6,226
person believes that his THE PERSON'S application for reduction 6,227
in assessable value of a manufactured home has been improperly 6,231
denied or is for less than that to which he THE PERSON is 6,232
entitled, he THE PERSON may file an appeal with the county board 6,234
of revision no later than the thirty-first day of January of the 6,235
following calendar year. The appeal shall be treated in the same 6,236
manner as a complaint relating to the valuation or assessment of 6,237
real property under Chapter 5715. of the Revised Code. 6,238
Sec. 4503.19. Upon the filing of an application for 6,247
registration and the payment of the tax therefor, the registrar 6,248
of motor vehicles or a deputy registrar shall determine whether 6,249
the owner has previously been issued license plates for the motor 6,250
vehicle described in the application. If no license plates have 6,251
previously been issued to the owner for that motor vehicle, the 6,252
registrar or deputy registrar shall assign to the motor vehicle a 6,253
distinctive number and issue and deliver to the owner in such 6,254
manner as the registrar may select a certificate of registration, 6,255
in such form as the registrar shall prescribe, and, except as 6,257
otherwise provided in this section, two license plates, 6,258
duplicates of each other, and a validation sticker, or a 6,259
validation sticker alone, to be attached to the number plates as 6,260
provided in section 4503.191 of the Revised Code. The registrar 6,262
or deputy registrar also shall charge the owner any fees required 6,263
under division (C) of section 4503.10 of the Revised Code. 6,264
Trailers, manufactured homes, MOBILE HOMES, semitrailers, the 6,265
143
manufacturer thereof, the dealer, or in transit companies 6,266
therein, shall be issued one license plate only and one 6,267
validation sticker, or a validation sticker alone, which license 6,268
plate and validation sticker shall be displayed only on the rear 6,269
of such vehicles. A commercial tractor that does not receive an 6,270
apportioned license plate under the international registration 6,271
plan shall be issued two license plates and one validation 6,272
sticker, which validation sticker shall be displayed on the front 6,273
of the commercial tractor. An apportioned vehicle receiving an 6,274
apportioned license plate under the international registration 6,276
plan shall be issued one license plate only and one validation 6,277
sticker, or a validation sticker alone; the license plate shall 6,278
be displayed only on the front of a semitractor and on the rear 6,279
of all other vehicles. School buses shall not be issued license 6,280
plates, but shall bear identifying numbers in the manner 6,281
prescribed by section 4511.764 of the Revised Code. The 6,282
certificate of registration and license plates and validation 6,283
stickers, or validation stickers alone, shall be issued and 6,284
delivered to the owner in person or by mail. Chauffeured 6,285
limousines shall be issued license plates, a validation sticker, 6,286
and a livery sticker as provided in section 4503.24 of the 6,287
Revised Code. In the event of the loss, mutilation, or 6,288
destruction of any certificate of registration, or of any license 6,289
plates or validation stickers, or in the event the owner chooses 6,290
to replace license plates previously issued for a motor vehicle,
or the registration certificate and license plates have been 6,291
impounded as provided by division (F)(1) of section 4507.02 and 6,292
division (A)(2) of section 4507.16 of the Revised Code, the owner 6,293
of a motor vehicle, or manufacturer or dealer, may obtain from 6,294
the registrar, or from a deputy registrar if authorized by the 6,295
registrar, a duplicate thereof or new license plates bearing a 6,296
different number, if the registrar considers it advisable, upon 6,298
filing an application prescribed by the registrar, and upon 6,299
paying a fee of one dollar for such certificate of registration, 6,300
144
a fee of five dollars for each set of two license plates, or 6,301
three dollars for each single license plate or validation 6,302
sticker. In addition, each applicant for a replacement
certificate of registration, license plate, or validation sticker 6,304
shall pay the fees provided in divisions (C) and (D) of section 6,305
4503.10 of the Revised Code.
Additionally, the registrar and each deputy registrar who 6,307
either issues license plates and a validation sticker for use on 6,308
any vehicle other than a commercial tractor, semitrailer, or 6,310
apportioned vehicle, or who issues a validation sticker alone for 6,311
use on such a vehicle and the owner has changed the owner's 6,312
county of residence since the owner last was issued county 6,313
identification stickers, also shall issue and deliver to the 6,314
owner either one or two county identification stickers, as 6,315
appropriate, which shall be attached to the license plates in a 6,317
manner prescribed by the director of public safety. The county 6,318
identification stickers shall prominently identify by name or 6,319
number the county in which the owner of the vehicle resides at 6,320
the time of registration. 6,321
Sec. 4503.21. No person who is the owner or operator of a 6,330
motor vehicle shall fail to display in plain view on the front 6,331
and rear of the motor vehicle the distinctive number and 6,332
registration mark, including any county identification sticker 6,333
and any validation sticker issued under sections 4503.19 and 6,334
4503.191 of the Revised Code, furnished by the director of public 6,335
safety, except that a manufacturer of motor vehicles or dealer 6,336
therein, the holder of an in transit permit, and the owner or 6,337
operator of a motorcycle, motorized bicycle, manufactured home, 6,338
MOBILE HOME, trailer, or semitrailer shall display on the rear 6,339
only. A motor vehicle that is issued two license plates shall 6,340
display the validation sticker only on the rear license plate, 6,341
except that a commercial tractor that does not receive an 6,342
apportioned license plate under the international registration 6,343
plan shall display the validation sticker on the front of the 6,344
145
commercial tractor. An apportioned vehicle receiving an 6,346
apportioned license plate under the international registration 6,347
plan shall display the license plate only on the front of a 6,348
commercial tractor and on the rear of all other vehicles. All 6,350
license plates shall be securely fastened so as not to swing, and 6,351
shall not be covered by any material that obstructs their 6,352
visibility.
No person to whom a temporary license placard or windshield 6,354
sticker has been issued for the use of a motor vehicle under 6,355
section 4503.182 of the Revised Code, and no operator of that 6,357
motor vehicle, shall fail to display the temporary license 6,358
placard in plain view from the rear of the vehicle either in the 6,359
rear window or on an external rear surface of the motor vehicle, 6,360
or fail to display the windshield sticker in plain view on the 6,362
rear window of the motor vehicle. No temporary license placard 6,363
or windshield sticker shall be covered by any material that 6,364
obstructs its visibility.
Sec. 4503.99. (A) Whoever violates section 4503.05, 6,373
4503.11, or 4503.12, division (A) of section 4503.182, section 6,374
4503.28, 4503.44, 4503.46, or 4503.47, or division (C), (D), or 6,375
(E) of section 4503.066 of the Revised Code is guilty of a 6,376
misdemeanor of the fourth degree.
(B) Whoever violates DIVISION (H)(4) OF section 4503.061, 6,378
OR SECTION 4503.19, 4503.21, or 4503.34 of the Revised Code is 6,380
guilty of a minor misdemeanor.
(C) Whoever violates division (B) of section 4503.182 of 6,382
the Revised Code is guilty of a misdemeanor of the first degree. 6,383
(D) Whoever violates division (A) of section 4503.236 of 6,385
the Revised Code is guilty of a misdemeanor of the second degree. 6,386
(E) Whoever violates section 4503.30, division (B) of 6,388
section 4503.301, or section 4503.32 of the Revised Code is 6,390
guilty of a misdemeanor of the third degree. 6,391
(F)(1) Whoever violates division (B) of section 4503.033 6,393
of the Revised Code shall be fined one thousand dollars. 6,395
146
(2) Whoever violates division (C) of section 4503.033 of 6,397
the Revised Code shall be fined ten thousand dollars. 6,398
Sec. 4505.01. (A) As used in this chapter: 6,407
(1) "Lien" includes, unless the context requires a 6,409
different meaning, a security interest in a motor vehicle. 6,410
(2) "Motor vehicle" includes manufactured homes and, 6,412
MOBILE HOMES, recreational vehicles, and trailers and 6,415
semitrailers whose weight exceeds four thousand pounds.
(B) The various certificates, applications, and 6,417
assignments necessary to provide certificates of title for 6,418
manufactured homes or, MOBILE HOMES, recreational vehicles, and 6,420
trailers and semitrailers whose weight exceeds four thousand
pounds, shall be made upon forms prescribed by the registrar of 6,421
motor vehicles.
Sec. 4505.06. (A) Application for a certificate of title 6,430
shall be made in a form prescribed by the registrar of motor 6,432
vehicles, and shall be sworn to before a notary public or other 6,433
officer empowered to administer oaths. The application shall be 6,434
filed with the clerk of the court of common pleas of the county 6,435
in which the applicant resides if the applicant is a resident of 6,436
this state or, if not a resident, in the county in which the 6,437
transaction is consummated. An application for a certificate of 6,439
title may be filed electronically by electronic image 6,440
transmission in any county in which the clerk of the court of 6,441
common pleas permits an application to be filed electronically. 6,442
The signature of an officer empowered to administer oaths that 6,443
appears on an application for a certificate of title, or on any 6,444
other document required to be filed by this chapter that has been 6,445
filed electronically, is not a facsimile signature as defined in 6,446
section 9.10 of the Revised Code. Any payments required by this 6,448
chapter shall be considered as accompanying any electronically 6,449
transmitted application when payment actually is received by the 6,450
clerk. Payment of any fee or taxes may be made by electronic 6,451
transfer of funds.
147
The application for a certificate of title shall be 6,453
accompanied by the fee prescribed in section 4505.09 of the 6,454
Revised Code; and if a certificate of title previously has been 6,455
issued for the motor vehicle in this state, it shall be 6,456
accompanied by that certificate of title duly assigned, unless 6,457
otherwise provided in this chapter. If a certificate of title 6,458
previously has not been issued for the motor vehicle in this 6,459
state, the application, unless otherwise provided in this 6,460
chapter, shall be accompanied by a manufacturer's or importer's 6,461
certificate or by a certificate of title, bill of sale, or other 6,463
evidence of ownership required by the law of another state from 6,464
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 6,465
in another state, the application also shall be accompanied by 6,466
the physical inspection certificate required by section 4505.061 6,467
of the Revised Code. If the application is made by two persons 6,468
regarding a motor vehicle in which they wish to establish joint 6,469
ownership with right of survivorship they may do so as provided 6,470
in section 2106.17 of the Revised Code. The clerk shall retain 6,471
the evidence of title presented by the applicant and on which the 6,472
certificate of title is issued. The clerk shall use reasonable 6,473
diligence in ascertaining whether or not the facts in the 6,474
application are true by checking the application and documents 6,475
accompanying it with the records of motor vehicles in the clerk's 6,476
office; if satisfied that the applicant is the owner of the motor 6,477
vehicle and that the application is in the proper form, the 6,478
clerk, within five business days after the application is filed, 6,479
shall issue a certificate of title over the clerk's signature and 6,480
sealed with the clerk's seal. For purposes of the transfer of a 6,481
certificate of title, if the clerk is satisfied that the secured 6,482
party has duly discharged a lien notation, but has not canceled 6,483
the lien notation with the clerk of the county of origin, the 6,484
clerk may cancel the lien notation on the automated title 6,485
processing system and notify the clerk of the county of origin. 6,486
148
In the case of the sale of a motor vehicle to a general 6,488
buyer or user by a dealer, by a motor vehicle leasing dealer 6,489
selling the motor vehicle to the lessee or, in a case in which 6,490
the leasing dealer subleased the motor vehicle, the sublessee, at 6,491
the end of the lease agreement or sublease agreement, or by a 6,492
manufactured home broker, the certificate of title shall be 6,493
obtained in the name of the buyer by the dealer, leasing dealer, 6,495
or the manufactured home broker, as the case may be, upon 6,496
application signed by the buyer. The certificate of title shall 6,497
be issued within five business days after the application for 6,498
title is filed with the clerk. If the buyer of the motor vehicle 6,499
previously leased the motor vehicle and is buying the motor 6,501
vehicle at the end of the lease pursuant to that lease, the 6,502
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 6,503
motor vehicle to the buyer or by the motor vehicle leasing dealer 6,504
who subleased the motor vehicle to the buyer under a sublease 6,505
agreement.
In all other cases, except as provided in division (D)(2) 6,507
of section 4505.11 of the Revised Code, such certificates shall 6,508
be obtained by the buyer. In all cases of transfer of a motor 6,510
vehicle, the application for certificate of title shall be filed 6,511
within thirty days after the assignment or delivery of the motor 6,512
vehicle. If an application for a certificate of title is not 6,513
filed within that period, the clerk shall collect a fee of five 6,514
dollars for the issuance of the certificate, except that no such 6,515
fee shall be required from a motor vehicle salvage dealer, as 6,516
defined in division (A) of section 4738.01 of the Revised Code, 6,517
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 6,518
established by this chapter, and shall be retained by the clerk. 6,519
The registrar shall provide, on the certificate of title form 6,520
prescribed by section 4505.07 of the Revised Code, language 6,521
necessary to give evidence of the date on which the assignment or 6,522
149
delivery of the motor vehicle was made. 6,523
As used in this division, "lease agreement," "lessee," and 6,525
"sublease agreement" have the same meanings as in section 4505.04 6,526
of the Revised Code.
(B) The clerk, except as provided in this section, shall 6,528
refuse to accept for filing any application for a certificate of 6,529
title and shall refuse to issue a certificate of title unless the 6,530
dealer or manufactured home broker or the applicant, in cases in 6,531
which the certificate shall be obtained by the buyer, submits 6,532
with the application payment of the tax levied by or pursuant to 6,533
Chapters 5739. and 5741. of the Revised Code. Upon payment of 6,534
the tax in accordance with division (E) of this section, the 6,535
clerk shall issue a receipt prescribed by the registrar and 6,536
agreed upon by the tax commissioner showing payment of the tax or 6,537
a receipt issued by the commissioner showing the payment of the 6,538
tax. When submitting payment of the tax to the clerk, a dealer 6,539
shall retain any discount to which the dealer is entitled under 6,540
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 6,542
the clerk may retain a poundage fee of one and one one-hundredth 6,543
per cent, which shall be paid into the certificate of title 6,544
administration fund created by section 325.33 of the Revised 6,546
Code.
In the case of casual sales of motor vehicles, as defined 6,548
in section 4517.01 of the Revised Code, the price for the purpose 6,550
of determining the tax shall be the purchase price on the 6,551
assigned certificate of title executed by the seller and filed 6,552
with the clerk by the buyer on a form to be prescribed by the 6,553
registrar, which shall be prima-facie evidence of the amount for 6,554
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 6,556
title that the odometer reflects mileage in excess of the 6,557
designed mechanical limit of the odometer, the clerk shall enter 6,558
the phrase "exceeds mechanical limits" following the mileage 6,559
150
designation. If the transferor indicates on the certificate of 6,560
title that the odometer reading is not the actual mileage, the 6,561
clerk shall enter the phrase "nonactual: warning - odometer 6,563
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 6,565
the transferor, but is not liable for any errors or omissions of 6,566
the clerk or those of the clerk's deputies in the performance of 6,567
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 6,569
transferor shall swear to the true selling price and, except as 6,570
provided in this division, the true odometer reading of the motor 6,571
vehicle. The registrar may prescribe an affidavit in which the 6,572
seller and buyer provide information pertaining to the odometer 6,573
reading of the motor vehicle in addition to that required by this 6,574
section, as such information may be required by the United States 6,575
secretary of transportation by rule prescribed under authority of 6,576
subchapter IV of the "Motor Vehicle Information and Cost Savings 6,577
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 6,578
(2) Division (C)(1) of this section does not require the 6,581
giving of information concerning the odometer and odometer 6,582
reading of a motor vehicle when ownership of a motor vehicle is 6,583
being transferred as a result of a bequest, under the laws of 6,584
intestate succession, to a surviving spouse pursuant to section 6,585
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 6,586
connection with the creation of a security interest. 6,587
(D) When the transfer to the applicant was made in some 6,589
other state or in interstate commerce, the clerk, except as 6,590
provided in this section, shall refuse to issue any certificate 6,591
of title unless the tax imposed by or pursuant to Chapter 5741. 6,593
of the Revised Code has been paid as evidenced by a receipt 6,594
issued by the tax commissioner, or unless the applicant submits 6,595
with the application payment of the tax. Upon payment of the tax 6,596
in accordance with division (E) of this section, the clerk shall 6,597
issue a receipt prescribed by the registrar and agreed upon by 6,599
151
the tax commissioner, showing payment of the tax. For receiving 6,600
and disbursing such taxes paid to the clerk, the clerk may retain 6,601
a poundage fee of one per cent. When the vendor is not regularly 6,602
engaged in the business of selling motor vehicles, the vendor 6,604
shall not be required to purchase a vendor's license or make 6,605
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 6,607
or by certified check, draft, or money order payable to the clerk 6,608
and submitted with an application for a certificate of title 6,610
under division (B) or (D) of this section. The clerk also may 6,611
accept payment of the tax by corporate, business, or personal 6,612
check, credit card, electronic transfer or wire transfer, debit 6,613
card, or any other accepted form of payment made payable to the 6,614
clerk. The clerk may require bonds, guarantees, or letters of 6,615
credit to ensure the collection of corporate, business, or 6,616
personal checks. Any service fee charged by a third party to a 6,617
clerk for the use of any form of payment may be paid by the clerk 6,618
from the certificate of title administration fund created in 6,619
section 325.33 of the Revised Code, or may be assessed by the 6,620
clerk upon the applicant as an additional fee. Upon collection, 6,621
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 6,622
The clerk shall make a good faith effort to collect any 6,624
payment of taxes due but not made because the payment was 6,625
returned or dishonored, but the clerk is not personally liable 6,626
for the payment of uncollected taxes or uncollected fees. The 6,627
clerk shall notify the tax commissioner of any such payment of 6,628
taxes that is due but not made and shall furnish such information 6,629
to the commissioner as the commissioner requires. The clerk 6,630
shall deduct the amount of taxes due but not paid from the 6,631
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 6,632
may collect taxes due by assessment in the manner provided in 6,633
section 5739.13 of the Revised Code.
152
Any person who presents payment that is returned or 6,635
dishonored for any reason is liable to the clerk for payment of a 6,636
penalty over and above the amount of the taxes due. The clerk 6,637
shall determine the amount of the penalty, which shall be no 6,638
greater than that amount necessary to compensate the clerk for 6,639
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 6,640
remedies and procedures provided in this section are in addition 6,641
to any other available civil or criminal remedies. Subsequently 6,642
collected penalties, poundage, and title fees, less any title fee 6,644
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 6,645
administration fund. Subsequently collected taxes, less 6,646
poundage, shall be sent by the clerk to the treasurer of state at 6,647
the next scheduled periodic remittance of tax payments, with such 6,648
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 6,649
(F) In the following cases, the clerk shall accept for 6,651
filing such application and shall issue a certificate of title 6,652
without requiring payment or evidence of payment of the tax: 6,653
(1) When the purchaser is this state or any of its 6,655
political subdivisions, a church, or an organization whose 6,656
purchases are exempted by section 5739.02 of the Revised Code; 6,657
(2) When the transaction in this state is not a retail 6,659
sale as defined by section 5739.01 of the Revised Code; 6,660
(3) When the purchase is outside this state or in 6,662
interstate commerce and the purpose of the purchaser is not to 6,663
use, store, or consume within the meaning of section 5741.01 of 6,664
the Revised Code; 6,665
(4) When the purchaser is the federal government; 6,667
(5) When the motor vehicle was purchased outside this 6,669
state for use outside this state; 6,670
(6) When the motor vehicle is purchased by a nonresident 6,672
of this state for immediate removal from this state, and will be 6,673
153
permanently titled and registered in another state, as provided 6,674
by division (B)(23) of section 5739.02 of the Revised Code, and 6,675
upon presentation of a copy of the affidavit provided by that 6,676
section, and a copy of the exemption certificate provided by 6,677
section 5739.03 of the Revised Code. 6,678
The clerk shall forward all payments of taxes, less 6,680
poundage fee, to the treasurer of state in a manner to be 6,681
prescribed by the tax commissioner and shall furnish such 6,682
information to the commissioner as the commissioner requires. 6,683
(G) An application, as prescribed by the registrar and 6,686
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 6,687
application shall contain the following notice in bold lettering: 6,688
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 6,689
are required by law to state the true selling price. A false 6,690
statement is in violation of section 2921.13 of the Revised Code 6,692
and is punishable by six months' imprisonment or a fine of up to 6,693
one thousand dollars, or both. All transfers are audited by the 6,694
department of taxation. The seller and buyer must provide any 6,695
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 6,696
(H) THE CLERK SHALL ACCEPT FOR FILING, PURSUANT TO CHAPTER 6,699
5739. OF THE REVISED CODE, AN APPLICATION FOR A CERTIFICATE OF 6,701
TITLE FOR A MANUFACTURED HOME OR MOBILE HOME WITHOUT REQUIRING 6,702
PAYMENT OF ANY TAX PURSUANT TO SECTION 5739.02, 5741.021, 6,703
5741.022, OR 5741.023 OF THE REVISED CODE, OR A RECEIPT ISSUED BY 6,704
THE TAX COMMISSIONER SHOWING PAYMENT OF THE TAX. THE APPLICANT 6,705
SHALL PAY TO THE CLERK A FEE OF FIVE DOLLARS FOR EACH CERTIFICATE 6,707
OF TITLE ISSUED BY THE CLERK FOR A MANUFACTURED OR MOBILE HOME. 6,708
THE CLERK SHALL CREDIT THE FEE TO THE COUNTY TITLE ADMINISTRATION 6,709
FUND, AND THE FEE SHALL BE USED TO PAY THE EXPENSES OF ARCHIVING 6,710
SUCH CERTIFICATES PURSUANT TO DIVISION (A) OF SECTION 4505.08 AND 6,712
DIVISION (H)(3) OF SECTION 4505.11 OF THE REVISED CODE. THE TAX 6,713
COMMISSIONER SHALL ADMINISTER ANY TAX ON A MANUFACTURED OR MOBILE 6,714
154
HOME PURSUANT TO CHAPTERS 5739. AND 5741. OF THE REVISED CODE. 6,716
Sec. 4505.08. (A) The clerk of the court of common pleas 6,725
shall issue certificates of title in duplicate. One copy shall 6,726
be retained and filed by the clerk in the clerk's office. The 6,728
clerk shall sign and affix the clerk's seal to the original 6,729
certificate of title and, if there are no liens on the motor 6,731
vehicle, shall deliver the certificate to the applicant or the 6,732
selling dealer. If there are one or more liens on the motor 6,734
vehicle, the certificate of title shall be delivered to the 6,735
holder of the first lien or the selling dealer, who shall deliver
the certificate of title to the holder of the first lien. 6,736
The registrar of motor vehicles shall prescribe a uniform 6,738
method of numbering certificates of title, and such numbering 6,739
shall be in such manner that the county of issuance is indicated. 6,740
The clerk shall assign numbers to certificates of title in the 6,741
manner prescribed by the registrar. The clerk shall file all 6,742
certificates of title according to regulations to be prescribed 6,743
by the registrar, and the clerk shall maintain in the clerk's 6,744
office indexes for the certificates of title. 6,746
The clerk need not retain on file any current certificates 6,749
of title, current duplicate certificates of title, current 6,750
memorandum certificates of title, or current salvage certificates 6,751
of title, or supporting evidence thereof covering any motor 6,752
vehicle or manufactured OR MOBILE home for a period longer than 6,753
seven years after the date of its filing; thereafter the same may 6,754
be destroyed. The clerk need not retain on file any inactive 6,756
records including certificates of title, duplicate certificates 6,757
of title, memorandum certificates of title, or supporting 6,758
evidence thereof covering any motor vehicle or manufactured OR 6,759
MOBILE home for a period longer than five years after the date of 6,761
its filing; thereafter, the same may be destroyed. The clerk
shall retain the active index and all active records in the data 6,762
base of the computer in the clerk's office, and shall retain in 6,763
the data base a record and index of all inactive titles for ten 6,765
155
years, AND A RECORD AND INDEX OF ALL INACTIVE TITLES FOR 6,766
MANUFACTURED AND MOBILE HOMES FOR THIRTY YEARS. If the clerk 6,767
provides a written copy of any information contained in the data 6,768
base, the copy shall be considered the original for purposes of 6,769
the clerk certifying the record of such information for use in
any legal proceeding. 6,770
(B)(1) If the clerk issues a certificate of title for a 6,772
motor vehicle that was last previously registered in another 6,773
state, the clerk shall record verbatim, where practicable, in the 6,775
space on the title described in division (B)(19) of section 6,776
4505.07 of the Revised Code, the words that appear as a notation 6,777
to the vehicle on the title issued by the previous state. These 6,778
notations may include, but are not limited to, words to the 6,779
effect that the vehicle was considered or was categorized by the 6,780
state in which it was last previously registered to be a law 6,781
enforcement vehicle, a taxicab, or was once in a flood. 6,782
(2) If the clerk, while issuing a certificate of title for 6,784
a motor vehicle that was last previously registered in another 6,785
state, receives information from the automated title processing 6,786
system indicating that a title to the vehicle previously was 6,787
issued by this state and that the previous title contained 6,788
notations that appeared in the space described in division 6,789
(B)(19) or (20) of section 4505.07 of the Revised Code, the clerk 6,790
shall enter the notations that appeared on the previous 6,791
certificate of title issued by this state on the new certificate 6,792
of title in the space described in division (B)(19) or (20) of 6,793
section 4505.07 of the Revised Code, irrespective of whether the 6,794
notations appear on the certificate of title issued by the state 6,795
in which the vehicle was last previously registered. 6,796
(3) If the clerk, while issuing a certificate of title for 6,798
a motor vehicle that was last previously registered in another 6,799
state, receives information from the automated title processing 6,800
system indicating that the vehicle was previously issued a title 6,801
by this state and that the previous title bore the notation 6,803
156
"REBUILT SALVAGE" as required by division (E) of section 4505.11
of the Revised Code, or the previous title to the vehicle issued 6,804
by this state was a salvage certificate of title, the clerk shall 6,805
cause the certificate of title the clerk issues to bear the 6,806
notation "REBUILT SALVAGE" in the location prescribed by the 6,807
registrar pursuant to that division. 6,808
(C) When the clerk issues a certificate of title for a 6,810
motor vehicle that was last previously registered in this state 6,811
and was a law enforcement vehicle, a taxicab, or was once in a 6,812
flood, the clerk shall record that information in the space on 6,813
the title described in division (B)(20) of section 4505.07 of the 6,814
Revised Code. The registrar, by rule, may prescribe any 6,815
additional uses of or happenings to a motor vehicle that the
registrar has reason to believe should be noted on the 6,816
certificate of title as provided in this division. 6,817
(D) The clerk shall use reasonable care in recording or 6,819
entering onto titles the clerk issues any notation and 6,820
information the clerk is required by divisions (B) and (C) of 6,822
this section to record or enter and in causing the titles the 6,823
clerk issues to bear any notation required by those divisions, 6,824
but the clerk is not liable for any of the clerk's errors or 6,825
omissions or those of the clerk's deputies, or the automated 6,826
title processing system, in the performance of the duties imposed 6,827
on the clerk by this section. 6,828
(E) The clerk may issue a duplicate title, when duly 6,830
applied for, of any title that has been destroyed as herein 6,831
provided.
Sec. 4505.11. (A) Each owner of a motor vehicle and each 6,840
person mentioned as owner in the last certificate of title, when 6,841
the motor vehicle is dismantled, destroyed, or changed in such 6,842
manner that it loses its character as a motor vehicle, or changed 6,843
in such manner that it is not the motor vehicle described in the 6,844
certificate of title, shall surrender the certificate of title to 6,846
that motor vehicle to the clerk of the court of common pleas who
157
issued it, and thereupon the clerk, with the consent of any 6,848
holders of any liens noted thereon, shall enter a cancellation 6,849
upon the clerk's records and shall notify the registrar of motor 6,850
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 6,852
manner prescribed by this section, the clerk and the registrar of 6,854
motor vehicles may cancel and destroy all certificates and all 6,855
memorandum certificates in that chain of title. 6,856
(B) Where an Ohio certificate of title or salvage 6,858
certificate of title to a motor vehicle is assigned to a salvage 6,859
dealer, the dealer is not required to obtain an Ohio certificate 6,861
of title or a salvage certificate of title to the motor vehicle 6,862
in the dealer's own name if the dealer dismantles or destroys the 6,863
motor vehicle, indicates the number of the dealer's motor vehicle 6,864
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 6,866
the face of the certificate of title or salvage certificate of 6,867
title, and surrenders the certificate of title or salvage 6,868
certificate of title to the clerk of the court of common pleas as 6,869
provided in division (A) of this section. If the salvage dealer 6,870
retains the motor vehicle for resale, the dealer shall make 6,871
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 6,872
of this section. 6,873
(C)(1) When an insurance company declares it economically 6,875
impractical to repair such a motor vehicle and has paid an agreed 6,876
price for the purchase of the motor vehicle to any insured or 6,877
claimant owner, the insurance company shall receive the 6,878
certificate of title and the motor vehicle and proceed as 6,879
follows. Within thirty days the insurance company shall deliver 6,880
the certificate of title to the clerk of the court of common 6,881
pleas and shall make application for a salvage certificate of 6,882
title. The clerk shall issue the salvage certificate of title on 6,883
a form, prescribed by the registrar, that shall be easily 6,885
distinguishable from the original certificate of title and shall 6,886
158
bear the same number and information as the original certificate 6,887
of title. Except as provided in division (C)(2) of this section, 6,888
the salvage certificate of title shall be assigned by the 6,889
insurance company to a salvage dealer or any other person for use 6,890
as evidence of ownership upon the sale or other disposition of 6,891
the motor vehicle, and the salvage certificate of title shall be 6,892
transferrable to any other person. The clerk shall charge a fee 6,893
of four dollars for the cost of processing each salvage 6,894
certificate of title. 6,895
(2) If an insurance company considers a motor vehicle as 6,897
described in division (C)(1) of this section to be impossible to 6,898
restore for highway operation, the insurance company may assign 6,899
the certificate of title to the motor vehicle to a salvage dealer 6,900
or scrap metal processing facility and send the assigned 6,901
certificate of title to the clerk of the court of common pleas of 6,902
the county in which the salvage dealer or scrap metal processing 6,903
facility is located. The insurance company shall mark the face 6,904
of the certificate of title "FOR DESTRUCTION" and shall deliver a 6,905
photocopy of the certificate of title to the salvage dealer or 6,906
scrap metal processing facility for its records. 6,907
(3) If an insurance company declares it economically 6,909
impractical to repair a motor vehicle, agrees to pay to the 6,910
insured or claimant owner an amount in settlement of a claim 6,911
against a policy of motor vehicle insurance covering the motor 6,912
vehicle, and agrees to permit the insured or claimant owner to 6,913
retain possession of the motor vehicle, the insurance company 6,914
shall not pay the insured or claimant owner any amount in 6,915
settlement of the insurance claim until the owner obtains a 6,916
salvage certificate of title to the vehicle and furnishes a copy 6,917
of the salvage certificate of title to the insurance company. 6,918
(D) When a self-insured organization, rental or leasing 6,920
company, or secured creditor becomes the owner of a motor vehicle 6,921
that is burned, damaged, or dismantled and is determined to be 6,922
economically impractical to repair, the self-insured 6,923
159
organization, rental or leasing company, or secured creditor 6,924
shall do one of the following: 6,925
(1) Mark the face of the certificate of title to the motor 6,927
vehicle "FOR DESTRUCTION" and surrender the certificate of title 6,928
to the clerk of the court of common pleas for cancellation as 6,929
described in division (A) of this section. The self-insured 6,930
organization, rental or leasing company, or secured creditor 6,931
thereupon shall deliver the motor vehicle, together with a 6,932
photocopy of the certificate of title, to a salvage dealer or 6,933
scrap metal processing facility and shall cause the motor vehicle 6,934
to be dismantled, flattened, crushed, or destroyed. 6,935
(2) Obtain a salvage certificate of title to the motor 6,937
vehicle in the name of the self-insured organization, rental or 6,938
leasing company, or secured creditor, as provided in division 6,939
(C)(1) of this section, and then sell or otherwise dispose of the 6,940
motor vehicle. If the motor vehicle is sold, the self-insured 6,941
organization, rental or leasing company, or secured creditor 6,942
shall obtain a salvage certificate of title to the motor vehicle 6,943
in the name of the purchaser from the clerk of the court of 6,944
common pleas of the county in which the purchaser resides. 6,945
(E) If a motor vehicle titled with a salvage certificate 6,947
of title is restored for operation upon the highways, application 6,948
shall be made to the clerk of the court of common pleas for a 6,949
certificate of title. Upon inspection by the state highway 6,950
patrol, which shall include establishing proof of ownership and 6,951
an inspection of the motor number and vehicle identification 6,952
number of the motor vehicle and of documentation or receipts for 6,953
the materials used in restoration by the owner of the motor 6,954
vehicle being inspected, which documentation or receipts shall be 6,955
presented at the time of inspection, the clerk, upon surrender of 6,956
the salvage certificate of title, shall issue a certificate of 6,957
title for a fee prescribed by the registrar. The certificate of 6,958
title shall be in the same form as the original certificate of 6,959
title, shall bear the same number as the salvage certificate of 6,960
160
title and the original certificate of title, and shall bear the 6,961
words "REBUILT SALVAGE" in black boldface letters on its face. 6,962
Every subsequent certificate of title, memorandum certificate of 6,963
title, or duplicate certificate of title issued for the motor 6,965
vehicle also shall bear the words "REBUILT SALVAGE" in black 6,967
boldface letters on its face. The exact location on the face of 6,968
the certificate of title of the words "REBUILT SALVAGE" shall be 6,969
determined by the registrar, who shall develop an automated 6,970
procedure within the automated title processing system to comply 6,971
with this division. The clerk shall use reasonable care in 6,972
performing the duties imposed on the clerk by this division in 6,973
issuing a certificate of title pursuant to this division, but the 6,975
clerk is not liable for any of the clerk's errors or omissions or 6,976
those of the clerk's deputies, or the automated title processing 6,978
system in the performance of those duties. A fee of forty 6,979
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 6,980
and thereafter shall be assessed by the state highway patrol for 6,981
each inspection made pursuant to this division and shall be 6,982
deposited into the state highway safety fund established by 6,983
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 6,985
state a motor vehicle, title to which is evidenced by a salvage 6,986
certificate of title, except to deliver the motor vehicle 6,987
pursuant to an appointment for an inspection under this section. 6,988
(G) No motor vehicle the certificate of title to which has 6,990
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 6,991
court of common pleas shall be used for anything except parts and 6,992
scrap metal. 6,993
(H)(1) EXCEPT AS OTHERWISE PROVIDED IN THIS DIVISION, AN 6,996
OWNER OF A MANUFACTURED OR MOBILE HOME THAT WILL BE TAXED AS REAL 6,997
PROPERTY PURSUANT TO DIVISION (B) OF SECTION 4503.06 OF THE 6,999
REVISED CODE, SHALL SURRENDER THE CERTIFICATE OF TITLE TO THE 7,001
AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN WHICH THE 7,002
HOME IS LOCATED. AN OWNER WHOSE HOME QUALIFIES FOR REAL PROPERTY 7,003
161
TAXATION UNDER DIVISION (B)(1)(a) AND (b) OF SECTION 4503.06 OF 7,005
THE REVISED CODE SHALL SURRENDER THE CERTIFICATE WITHIN FIFTEEN 7,007
DAYS AFTER THE HOME MEETS THE CONDITIONS SPECIFIED IN THAT 7,008
DIVISION. THE AUDITOR SHALL DELIVER THE CERTIFICATE OF TITLE TO 7,009
THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT. 7,010
(2) IF THE CERTIFICATE OF TITLE FOR A MANUFACTURED OR 7,012
MOBILE HOME THAT IS TO BE TAXED AS REAL PROPERTY IS HELD BY A 7,013
LIENHOLDER, THE LIENHOLDER SHALL SURRENDER THE CERTIFICATE OF 7,015
TITLE TO THE AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT 7,016
IN WHICH THE HOME IS LOCATED, AND THE AUDITOR SHALL DELIVER THE 7,017
CERTIFICATE OF TITLE TO CLERK THE OF THE COURT OF COMMON PLEAS 7,019
THAT ISSUED IT. THE LIENHOLDER SHALL SURRENDER THE CERTIFICATE 7,020
WITHIN THIRTY DAYS AFTER BOTH OF THE FOLLOWING HAVE OCCURRED: 7,021
(a) THE HOMEOWNER HAS PROVIDED WRITTEN NOTICE TO THE 7,024
LIENHOLDER REQUESTING THAT THE CERTIFICATE OF TITLE BE
SURRENDERED TO THE AUDITOR OF THE COUNTY CONTAINING THE TAXING 7,026
DISTRICT IN WHICH THE HOME IS LOCATED; 7,027
(b) THE HOMEOWNER HAS EITHER PAID THE LIENHOLDER THE 7,030
REMAINING BALANCE OWED TO THE LIENHOLDER, OR, WITH THE
LIENHOLDER'S CONSENT, EXECUTED AND DELIVERED TO THE LIENHOLDER A 7,032
MORTGAGE ON THE HOME AND LAND ON WHICH THE HOME IS SITED IN THE 7,033
AMOUNT OF THE REMAINING BALANCE OWED TO THE LIENHOLDER. 7,034
(3) UPON THE DELIVERY OF A CERTIFICATE OF TITLE BY THE 7,036
COUNTY AUDITOR TO THE CLERK OF THE COURT, THE CLERK OF THE COURT 7,038
SHALL INACTIVATE IT AND RETAIN IT FOR A PERIOD OF THIRTY YEARS. 7,039
Sec. 4505.20. (A) Notwithstanding division (B) of section 7,046
4505.18 or any other provision of Chapter 4505. or 4517. of the 7,047
Revised Code, a secured party may designate any dealer to 7,048
display, display for sale, or sell a manufactured OR MOBILE home 7,049
if the manufactured home has come into the possession of that 7,050
secured party by a default in the terms of a security instrument 7,051
and the certificate of title remains in the name and possession 7,052
of the secured party. 7,053
(B) Notwithstanding division (B) of section 4505.18 or any 7,055
162
other provision of Chapter 4505. or 4517. of the Revised Code, 7,056
the owner of a recreational vehicle or a secured party of a 7,057
recreational vehicle who has come into possession of the vehicle 7,058
by a default in the terms of a security instrument, may designate 7,059
any dealer to display, display for sale, or sell the vehicle 7,060
while the certificate of title remains in the possession of the 7,061
owner or secured party. No dealer may display or offer for sale 7,062
more than five recreational vehicles at any time under this 7,063
division. No dealer may display or offer for sale a recreational 7,064
vehicle under this division unless the dealer maintains insurance 7,065
or the bond of a surety company authorized to transact business 7,066
within this state in an amount sufficient to satisfy the fair 7,067
market value of the vehicle. 7,068
(C) The registrar of motor vehicles may adopt rules in 7,070
accordance with Chapter 119. of the Revised Code prescribing the 7,071
maximum number of manufactured OR MOBILE homes that have come 7,072
into the possession of a secured party by a default in the terms 7,073
of a security instrument that any dealer may display or offer for 7,074
sale at any time. The registrar may adopt other reasonable rules 7,075
regarding the resale of such manufactured homes, MOBILE HOMES, 7,077
and recreational vehicles that he THE REGISTRAR considers 7,078
necessary.
(D) The secured party or owner shall provide the dealer 7,080
with written authorization to display, display for sale, or sell 7,082
the manufactured home, MOBILE HOME, or recreational vehicle. The 7,083
dealer shall show and explain the written authorization to any 7,084
prospective purchaser. The written authorization shall contain 7,085
the vehicle identification number, make, model, year of 7,086
manufacture, and physical description of the manufactured home, 7,087
MOBILE HOME, or recreational vehicle that is provided to the 7,089
dealer.
(E) As used in this section, "dealer" means a new motor 7,091
vehicle dealer that is licensed under Chapter 4517. of the 7,094
Revised Code.
163
Sec. 4511.701. No person shall occupy any travel trailer 7,103
or nonself-propelled manufactured OR MOBILE home while it is 7,105
being used as a conveyance upon a street or highway. 7,106
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 7,115
the Revised Code: 7,116
(A) "Persons" includes individuals, firms, partnerships, 7,118
associations, joint stock companies, corporations, and any 7,119
combinations of individuals. 7,120
(B) "Motor vehicle" means motor vehicle as defined in 7,122
section 4501.01 of the Revised Code. 7,123
(C) "New motor vehicle" means a motor vehicle, the legal 7,125
title to which has never been transferred by a manufacturer, 7,126
remanufacturer, distributor, or dealer to an ultimate purchaser. 7,127
(D) "Ultimate purchaser" means, with respect to any new 7,129
motor vehicle, the first person, other than a dealer purchasing 7,130
in the capacity of a dealer, who in good faith purchases such new 7,132
motor vehicle for purposes other than resale. 7,133
(E) "Business" includes any activities engaged in by any 7,135
person for the object of gain, benefit, or advantage either 7,136
direct or indirect. 7,137
(F) "Engaging in business" means commencing, conducting, 7,139
or continuing in business, or liquidating a business when the 7,140
liquidator thereof holds self out to be conducting such business; 7,143
making a casual sale or otherwise making transfers in the 7,144
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 7,145
the transferor's assets is not engaging in business. 7,146
(G) "Retail sale" or "sale at retail" means the act or 7,148
attempted act of selling, bartering, exchanging, or otherwise 7,149
disposing of a motor vehicle to an ultimate purchaser for use as 7,150
a consumer. 7,151
(H) "Retail installment contract" includes any contract in 7,153
the form of a note, chattel mortgage, conditional sales contract, 7,154
lease, agreement, or other instrument payable in one or more 7,155
164
installments over a period of time and arising out of the retail 7,156
sale of a motor vehicle. 7,157
(I) "Farm machinery" means all machines and tools used in 7,159
the production, harvesting, and care of farm products. 7,160
(J) "Dealer" or "motor vehicle dealer" means any new motor 7,162
vehicle dealer, any motor vehicle leasing dealer, and any used 7,163
motor vehicle dealer. 7,164
(K) "New motor vehicle dealer" means any person engaged in 7,166
the business of selling at retail, displaying, offering for sale, 7,167
or dealing in new motor vehicles pursuant to a contract or 7,168
agreement entered into with the manufacturer, remanufacturer, or 7,169
distributor of the motor vehicles. 7,170
(L) "Used motor vehicle dealer" means any person engaged 7,172
in the business of selling, displaying, offering for sale, or 7,173
dealing in used motor vehicles, at retail or wholesale, but does 7,174
not mean any new motor vehicle dealer selling, displaying, 7,175
offering for sale, or dealing in used motor vehicles incidentally 7,176
to engaging in the business of selling, displaying, offering for 7,177
sale, or dealing in new motor vehicles, any person engaged in the 7,178
business of dismantling, salvaging, or rebuilding motor vehicles 7,179
by means of using used parts, or any public officer performing 7,180
official duties. 7,181
(M) "Motor vehicle leasing dealer" means any person 7,183
engaged in the business of regularly making available, offering 7,184
to make available, or arranging for another person to use a motor 7,185
vehicle pursuant to a bailment, lease, sublease, or other 7,186
contractual arrangement under which a charge is made for its use 7,188
at a periodic rate for a term of thirty days or more, and title 7,189
to the motor vehicle is in and remains in the motor vehicle 7,191
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 7,192
not in the user, but does not mean a manufacturer or its 7,194
affiliate leasing to its employees or to dealers. 7,195
(N) "Salesperson" means any person employed by a dealer or 7,197
165
manufactured home broker to sell, display, and offer for sale, or 7,198
deal in motor vehicles for a commission, compensation, or other 7,200
valuable consideration, but does not mean any public officer 7,201
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 7,203
a person other than a new motor vehicle dealer, used motor 7,204
vehicle dealer, motor vehicle salvage dealer, as defined in 7,205
division (A) of section 4738.01 of the Revised Code, salesperson, 7,206
motor vehicle auction owner, manufacturer, or distributor acting 7,207
in the capacity of a dealer, salesperson, auction owner, 7,208
manufacturer, or distributor, to a person who purchases the motor 7,209
vehicle for use as a consumer. 7,210
(P) "Motor vehicle show" means a display of current models 7,212
of motor vehicles whereby the primary purpose is the exhibition 7,213
of competitive makes and models in order to provide the general 7,214
public the opportunity to review and inspect various makes and 7,215
models of motor vehicles at a single location. 7,216
(Q) "Motor vehicle auction owner" means any person who is 7,218
engaged wholly or in part in the business of auctioning motor 7,219
vehicles. 7,220
(R) "Manufacturer" means a person who manufactures, 7,222
assembles, or imports motor vehicles, including motor homes, but 7,223
does not mean a person who only assembles or installs a body, 7,224
special equipment unit, finishing trim, or accessories on a motor 7,225
vehicle chassis supplied by a manufacturer or distributor. 7,226
(S) "Tent-type fold-out camping trailer" means any vehicle 7,228
intended to be used, when stationary, as a temporary shelter with 7,229
living and sleeping facilities, and which is subject to the 7,230
following properties and limitations: 7,231
(1) A minimum of twenty-five per cent of the fold-out 7,233
portion of the top and sidewalls combined must be constructed of 7,234
canvas, vinyl, or other fabric, and form an integral part of the 7,235
shelter. 7,236
(2) When folded, the unit must not exceed: 7,238
166
(a) Fifteen feet in length, exclusive of bumper and 7,240
tongue; 7,241
(b) Sixty inches in height from the point of contact with 7,243
the ground; 7,244
(c) Eight feet in width; 7,246
(d) One ton gross weight at time of sale. 7,248
(T) "Distributor" means any person authorized by a motor 7,250
vehicle manufacturer to distribute new motor vehicles to licensed 7,251
new motor vehicle dealers, but does not mean a person who only 7,252
assembles or installs a body, special equipment unit, finishing 7,253
trim, or accessories on a motor vehicle chassis supplied by a 7,254
manufacturer or distributor. 7,255
(U) "Flea market" means a market place, other than a 7,257
dealer's location licensed under this chapter, where a space or 7,258
location is provided for a fee or compensation to a seller to 7,259
exhibit and offer for sale or trade, motor vehicles to the 7,260
general public. 7,261
(V) "Franchise" means any written agreement, contract, or 7,263
understanding between any motor vehicle manufacturer or 7,264
remanufacturer engaged in commerce and any motor vehicle dealer, 7,265
which purports to fix the legal rights and liabilities of the 7,266
parties to such agreement, contract, or understanding. 7,267
(W) "Franchisee" means a person who receives new motor 7,269
vehicles from the franchisor under a franchise agreement and who 7,270
offers, sells, and provides service for such new motor vehicles 7,271
to the general public. 7,272
(X) "Franchisor" means a new motor vehicle manufacturer, 7,274
remanufacturer, or distributor who supplies new motor vehicles 7,275
under a franchise agreement to a franchisee. 7,276
(Y) "Dealer organization" means a state or local trade 7,278
association the membership of which is comprised predominantly of 7,279
new motor vehicle dealers. 7,280
(Z) "Factory representative" means a representative 7,282
employed by a manufacturer, remanufacturer, or by a factory 7,283
167
branch primarily for the purpose of promoting the sale of its 7,284
motor vehicles, parts, or accessories to dealers or for 7,285
supervising or contacting its dealers or prospective dealers. 7,286
(AA) "Administrative or executive management" means those 7,288
individuals who are not subject to federal wage and hour laws. 7,289
(BB) "Good faith" means honesty in the conduct or 7,291
transaction concerned and the observance of reasonable commercial 7,292
standards of fair dealing in the trade as is defined in division 7,293
(S) of section 1301.01 of the Revised Code, including, but not 7,294
limited to, the duty to act in a fair and equitable manner so as 7,295
to guarantee freedom from coercion, intimidation, or threats of 7,296
coercion or intimidation; provided however, that recommendation, 7,297
endorsement, exposition, persuasion, urging, or argument shall 7,298
not be considered to constitute a lack of good faith. 7,299
(CC) "Coerce" means to compel or attempt to compel by 7,301
failing to act in good faith or by threat of economic harm, 7,302
breach of contract, or other adverse consequences. Coerce does 7,303
not mean to argue, urge, recommend, or persuade. 7,304
(DD) "Relevant market area" means any area within a radius 7,306
of ten miles from the site of a potential new dealership, except 7,307
that for manufactured home or recreational vehicle dealerships 7,308
the radius shall be twenty-five miles. 7,309
(EE) "Wholesale" or "at wholesale" means the act or 7,311
attempted act of selling, bartering, exchanging, or otherwise 7,312
disposing of a motor vehicle to a transferee for the purpose of 7,313
resale and not for ultimate consumption by that transferee. 7,314
(FF) "Motor vehicle wholesaler" means any person licensed 7,316
as a dealer under the laws of another state and engaged in the 7,318
business of selling, displaying, or offering for sale used motor 7,319
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 7,320
(GG)(1) "Remanufacturer" means a person who assembles or 7,322
installs passenger seating, walls, a roof elevation, or a body 7,323
extension on a conversion van with the motor vehicle chassis 7,324
168
supplied by a manufacturer or distributor, a person who modifies 7,326
a truck chassis supplied by a manufacturer or distributor for use 7,327
as a public safety or public service vehicle, a person who 7,328
modifies a motor vehicle chassis supplied by a manufacturer or 7,329
distributor for use as a limousine or hearse, or a person who 7,330
modifies an incomplete motor vehicle cab and chassis supplied by 7,331
a new motor vehicle dealer or distributor for use as a tow truck, 7,332
but does not mean either of the following: 7,333
(a) A person who assembles or installs passenger seating, 7,335
walls, a roof elevation, or a body extension on a manufactured 7,336
home as defined in division (C)(4) OF SECTION 3781.06 OF THE 7,338
REVISED CODE, A MOBILE HOME AS DEFINED IN DIVISION (O) and 7,339
referred to in division (B) of section 4501.01 of the Revised 7,340
Code, or a recreational vehicle as defined in division (Q) and 7,341
referred to in division (B) of section 4501.01 of the Revised 7,342
Code;
(b) A person who assembles or installs special equipment 7,344
or accessories for handicapped persons, as defined in section 7,345
4503.44 of the Revised Code, upon a motor vehicle chassis 7,346
supplied by a manufacturer or distributor. 7,347
(2) For the purposes of division (GG)(1) of this section, 7,349
"public safety vehicle or public service vehicle" means a fire 7,351
truck, ambulance, school bus, street sweeper, garbage packing 7,352
truck, or cement mixer, or a mobile self-contained facility 7,353
vehicle.
(3) For the purposes of division (GG)(1) of this section, 7,355
"limousine" means a motor vehicle, designed only for the purpose 7,356
of carrying nine or fewer passengers, that a person modifies by 7,357
cutting the original chassis, lengthening the wheelbase by forty 7,358
inches or more, and reinforcing the chassis in such a way that 7,360
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 7,361
deemed to be a remanufacturer who produces limousines unless the 7,362
person has a written agreement with the manufacturer of the 7,363
169
chassis the person utilizes to produce the limousines to complete 7,364
properly the remanufacture of the chassis into limousines. 7,365
(4) For the purposes of division (GG)(1) of this section, 7,368
"hearse" means a motor vehicle, designed only for the purpose of 7,369
transporting a single casket, that is equipped with a compartment 7,370
designed specifically to carry a single casket that a person 7,371
modifies by cutting the original chassis, lengthening the 7,372
wheelbase by ten inches or more, and reinforcing the chassis in 7,373
such a way that all modifications comply with all applicable 7,374
federal motor vehicle safety standards. No person shall qualify 7,375
as or be deemed to be a remanufacturer who produces hearses 7,376
unless the person has a written agreement with the manufacturer 7,377
of the chassis the person utilizes to produce the hearses to 7,378
complete properly the remanufacture of the chassis into hearses. 7,379
(5) For the purposes of division (GG)(1) of this section, 7,382
"mobile self-contained facility vehicle" means a mobile classroom 7,383
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 7,384
testing laboratory, and mobile display vehicle, each of which is 7,385
designed for purposes other than for passenger transportation and 7,387
other than the transportation or displacement of cargo, freight, 7,388
materials, or merchandise. A vehicle is remanufactured into a 7,389
mobile self-contained facility vehicle in part by the addition of 7,390
insulation to the body shell, and installation of all of the 7,391
following: a generator, electrical wiring, plumbing, holding 7,392
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 7,393
(6) For the purposes of division (GG)(1) of this section, 7,396
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 7,399
remanufacturer from a new motor vehicle dealer or distributor of 7,400
the cab and chassis and on which the remanufacturer then installs 7,401
in a permanent manner a wrecker body it purchases from a 7,402
manufacturer or distributor of wrecker bodies, installs an 7,403
emergency flashing light pylon and emergency lights upon the mast 7,404
170
of the wrecker body or rooftop, and installs such other related 7,405
accessories and equipment, including push bumpers, front grille 7,406
guards with pads and other custom-ordered items such as painting, 7,407
special lettering, and safety striping so as to create a complete 7,408
motor vehicle capable of lifting and towing another motor 7,409
vehicle.
(b) An incomplete cab and chassis that are purchased by a 7,412
remanufacturer from a new motor vehicle dealer or distributor of 7,413
the cab and chassis and on which the remanufacturer then installs 7,414
in a permanent manner a car carrier body it purchases from a 7,415
manufacturer or distributor of car carrier bodies, installs an 7,416
emergency flashing light pylon and emergency lights upon the 7,417
rooftop, and installs such other related accessories and 7,418
equipment, including push bumpers, front grille guards with pads 7,419
and other custom-ordered items such as painting, special 7,420
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 7,424
body" means a mechanical or hydraulic apparatus capable of 7,425
lifting and holding a motor vehicle on a flat level surface so 7,426
that one or more motor vehicles can be transported, once the car 7,427
carrier is permanently installed upon an incomplete cab and 7,428
chassis.
(HH) "Operating as a new motor vehicle dealership" means 7,430
engaging in activities such as displaying, offering for sale, and 7,431
selling new motor vehicles at retail, operating a service 7,432
facility to perform repairs and maintenance on motor vehicles, 7,433
offering for sale and selling motor vehicle parts at retail, and 7,434
conducting all other acts that are usual and customary to the 7,435
operation of a new motor vehicle dealership. For the purposes of 7,436
this chapter only, possession of either a valid new motor vehicle 7,437
dealer franchise agreement or a new motor vehicle dealers 7,438
license, or both of these items, is not evidence that a person is 7,439
operating as a new motor vehicle dealership. 7,440
(II) "Manufactured home broker" means any person acting as 7,442
171
a selling agent on behalf of an owner of a manufactured home that 7,443
is subject to taxation under section 4503.06 of the Revised Code. 7,444
Sec. 4517.03. (A) A place of business that is used for 7,453
selling, displaying, offering for sale, or dealing in motor 7,454
vehicles shall be considered as used exclusively for those 7,455
purposes even though snowmobiles, all-purpose vehicles, or farm 7,456
machinery is sold or displayed there, or if repair, accessory, 7,457
gasoline and oil, storage, parts, service, or paint departments 7,459
are maintained there, or such products or services are provided 7,460
there, if the departments are operated or the products or 7,462
services are provided for the business of selling, displaying, 7,463
offering for sale, or dealing in motor vehicles. Places of 7,464
business or departments in a place of business used to dismantle, 7,465
salvage, or rebuild motor vehicles by means of using used parts, 7,466
are not considered as being maintained for the purpose of 7,467
assisting or furthering the selling, displaying, offering for 7,468
sale, or dealing in motor vehicles. A place of business shall be 7,469
considered as used exclusively for selling, displaying, offering 7,470
for sale, or dealing in motor vehicles even though a business 7,471
owned by a motor vehicle leasing dealer as defined in section 7,473
4517.01 of the Revised Code or a motor vehicle renting dealer as
defined in section 4549.65 of the Revised Code is located at the 7,474
place of business. 7,475
(B) No new motor vehicle dealer shall sell, display, offer 7,477
for sale, or deal in motor vehicles at any place except an 7,478
established place of business that is used exclusively for the 7,479
purpose of selling, displaying, offering for sale, or dealing in 7,480
motor vehicles and has. THE PLACE OF BUSINESS SHALL HAVE space, 7,482
under roof, for the display of at least one new motor vehicle and 7,483
facilities and space therewith for the inspection, servicing, and 7,484
repair of at least one motor vehicle; except that a new motor 7,485
vehicle dealer selling manufactured OR MOBILE homes is exempt 7,486
from the requirement that a place of business have space, under 7,487
roof, for the display of at least one new motor vehicle and 7,488
172
facilities and space therewith for the inspection, servicing, and 7,489
repair of at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 7,491
shall be construed as prohibiting the sale of a manufactured home 7,492
located in a manufactured home park by a licensed motor vehicle 7,493
dealer who is the owner of the manufactured home park. 7,494
(C) No used motor vehicle dealer shall sell, display, 7,496
offer for sale, or deal in motor vehicles at any place except an 7,497
established place of business that is used exclusively for the 7,498
purpose of selling, displaying, offering for sale, or dealing in 7,499
motor vehicles. 7,500
(D) No motor vehicle leasing dealer shall make a motor 7,502
vehicle available for use by another, in the manner described in 7,503
division (M) of section 4517.01 of the Revised Code, at any place 7,504
except an established place of business that is used for leasing 7,505
motor vehicles; except that a motor vehicle leasing dealer who is 7,506
also a new motor vehicle dealer or used motor vehicle dealer may 7,507
lease motor vehicles at the same place of business at which the 7,508
dealer sells, offers for sale, or deals in new or used motor 7,509
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 7,511
renting dealer as defined in section 4549.65 of the Revised Code 7,512
shall sell a motor vehicle within ninety days after a certificate 7,513
of title to the motor vehicle is issued to the dealer, except 7,514
when a salvage certificate of title is issued to replace the 7,515
original certificate of title and except when a motor vehicle 7,516
leasing dealer sells a motor vehicle to another motor vehicle 7,517
leasing dealer at the end of a sublease pursuant to that 7,518
sublease.
(F) No distributor shall distribute new motor vehicles to 7,520
new motor vehicle dealers at any place except an established 7,521
place of business that is used exclusively for the purpose of 7,522
distributing new motor vehicles to new motor vehicle dealers; 7,523
except that a distributor who is also a new motor vehicle dealer 7,524
173
may distribute new motor vehicles at the same place of business 7,525
at which the distributor sells, displays, offers for sale, or 7,526
deals in new motor vehicles. 7,528
(G) No person, firm, or corporation that sells, displays, 7,530
or offers for sale tent-type fold-out camping trailers is subject 7,531
to the requirement that the person's, firm's, or corporation's 7,532
place of business be used exclusively for the purpose of selling, 7,534
displaying, offering for sale, or dealing in motor vehicles. No 7,535
person, firm, or corporation that sells, displays, or offers for 7,536
sale tent-type fold-out camping trailers, trailers, or 7,537
semitrailers is subject to the requirement that the person's, 7,538
firm's, or corporation's place of business have space, under 7,539
roof, for the display of at least one new motor vehicle and 7,540
facilities and space therewith for the inspection, servicing, and 7,541
repair of at least one motor vehicle.
(H) No manufactured OR MOBILE home broker shall engage in 7,543
the business of brokering manufactured homes at any place except 7,545
an established place of business that is used exclusively for the 7,546
purpose of brokering manufactured homes.
(I) Nothing in this section shall be construed to prohibit 7,548
persons licensed under this chapter from making sales calls. 7,549
Sec. 4517.30. The motor vehicle dealers board shall 7,558
consist of eleven members. The registrar of motor vehicles or 7,559
his THE REGISTRAR'S designee shall be a member of the board, and 7,560
the other ten members shall be appointed by the governor with the 7,562
advice and consent of the senate. Not more than five of the ten 7,563
members other than the registrar shall be of any one political 7,564
party, and of the ten: 7,565
(A) Three shall represent the public and shall not have 7,567
engaged in the business of selling motor vehicles at retail in 7,568
this state; 7,569
(B) Five shall have been engaged in the business of 7,571
selling motor vehicles at retail in this state for at least five 7,572
years and have been engaged in such business within two years 7,573
174
prior to the date of their appointment. Of these five: 7,574
(1) Three shall have been engaged in the sale of new motor 7,576
vehicles; 7,577
(2) One shall have been engaged in the business of selling 7,579
manufactured homes, MOBILE HOMES, or recreational vehicles at 7,580
retail; 7,581
(3) One shall have been engaged in the sale of used motor 7,583
vehicles. 7,584
(C) Two shall have been engaged in the leasing of motor 7,586
vehicles. 7,587
Terms of office of the ten members appointed by the 7,589
governor shall be for three years, commencing on the fifth day of 7,590
October and ending on the fourth day of October. Each member 7,591
shall hold office from the date of his THE MEMBER'S appointment 7,592
until the end of the term for which he THE MEMBER was appointed. 7,594
Any member appointed to fill a vacancy occurring prior to the 7,596
expiration of the term for which his THE MEMBER'S predecessor was 7,597
appointed shall hold office for the remainder of such term. Any 7,599
appointed member shall continue in office subsequent to the 7,600
expiration date of his THE MEMBER'S term until his A successor 7,602
takes office, or until a period of sixty days has elapsed, 7,603
whichever occurs first. Annually the board shall organize by 7,604
selecting from its members a president. Each appointed member of 7,605
the board shall receive an amount fixed in accordance with 7,606
division (J) of section 124.15 of the Revised Code, and shall be 7,607
reimbursed for the actual and necessary expenses incurred in the 7,608
discharge of his THE MEMBER'S official duties. 7,609
Sec. 4703.18. (A) No person shall enter upon the practice 7,618
of architecture or hold himself or herself forth as an architect 7,619
or registered architect, unless the person has complied with 7,620
sections 4703.01 to 4703.19 of the Revised Code and is the holder 7,622
of a certificate of qualification to practice architecture issued 7,623
or renewed and registered under those sections. 7,624
(B) Sections 4703.01 to 4703.19 of the Revised Code do not 7,626
175
prevent persons other than architects from filing applications 7,627
for building permits or obtaining those permits. 7,628
(C) Sections 4703.01 to 4703.19 of the Revised Code do not 7,631
prevent persons other than architects from preparing plans, 7,632
drawings, specifications, or data, filing applications for 7,633
building permits, or obtaining those permits for buildings or
structures subject to the requirements of section 3781.181 of the 7,634
Revised Code, exempted from the requirements of sections 3781.06 7,635
to 3781.18 and 3791.04 of the Revised Code, or erected as 7,636
industrialized one-, two-, or three-family units or structures 7,638
within the meaning of the term "industrialized unit" as provided 7,639
in section 3781.10 3781.06 of the Revised Code.
(D) Sections 4703.01 to 4703.19 of the Revised Code do not 7,641
prevent persons other than architects from preparing drawings or 7,643
data, from filing applications for building permits, or from 7,644
obtaining those permits for the installation of replacement 7,645
equipment or systems that are similar in type or capacity to the 7,646
equipment or systems being replaced, and for any improvement, 7,647
alteration, repair, painting, decorating, or other modification 7,648
of any buildings or structures subject to sections 3781.06 to
3781.18 and 3791.04 of the Revised Code where the building 7,649
official determines that no plans or specifications are required 7,651
for approval.
(E) Sections 4703.01 to 4703.19 of the Revised Code do not 7,653
exclude a registered professional engineer from architectural 7,654
practice that may be incident to the practice of his or her 7,655
engineering profession or exclude a registered architect from 7,657
engineering practice that may be incident to the practice of 7,658
architecture.
(F) Sections 4703.01 to 4703.19 of the Revised Code do not 7,660
prevent a firm, partnership, association, limited liability 7,661
company, or corporation of architects registered under those 7,662
sections from providing architectural services and do not prevent 7,663
an individual registered as a landscape architect under sections 7,664
176
4703.30 to 4703.49 of the Revised Code or as a professional 7,665
engineer under sections Chapter 4733. of the Revised Code from 7,667
being a member of a firm, partnership, association, limited
liability company, or corporation of that type, but a member of 7,668
that type shall not engage in the practice of architecture or 7,669
hold himself or herself forth as an architect contrary to 7,670
sections 4703.01 to 4703.19 of the Revised Code and shall not 7,671
practice a profession in which the person is not licensed. 7,672
(G) A firm, partnership, association, limited liability 7,674
company, or corporation may provide architectural services in 7,675
this state as long as the services are provided only through 7,676
natural persons registered to provide those services in this 7,677
state, subject to the exemptions in section 4703.17 of the 7,678
Revised Code and subject otherwise to the requirements of 7,679
sections 4703.01 to 4703.19 of the Revised Code. 7,680
(H) No firm, partnership, association, limited liability 7,682
company, or corporation, except a corporation that was granted a 7,683
charter prior to August 7, 1943, to engage in providing 7,684
architectural services or that was otherwise lawfully providing 7,685
architectural services prior to November 15, 1982, shall provide 7,686
architectural services, hold itself out to the public as 7,687
providing architectural services, or use a name including the 7,688
word "architect" or any modification or derivation of the word, 7,689
unless the firm, partnership, association, limited liability 7,690
company, or corporation files all information required to be 7,691
filed under this section with the state board of examiners of 7,692
architects and otherwise complies with all requirements of 7,693
sections 4703.01 to 4703.19 of the Revised Code. A nonprofit 7,694
membership corporation may use a name including the word 7,695
"architect" or any modification or derivation of the word without 7,696
complying with this section. 7,697
(I) A corporation may be organized under Chapter 1701. of 7,699
the Revised Code, a professional association may be organized 7,700
under Chapter 1785. of the Revised Code, or a limited liability 7,701
177
company may be formed under Chapter 1705. of the Revised Code for 7,702
the purpose of providing professional engineering, surveying, 7,703
architectural, or landscape architectural services, or any 7,704
combination of those services. A corporation organized under 7,705
Chapter 1701. of the Revised Code for the purpose of providing 7,706
those services also may be organized for any other purpose in 7,707
accordance with that chapter. 7,708
(J) No firm, partnership, association, limited liability 7,710
company, or corporation shall provide or offer to provide 7,711
architectural services in this state unless more than fifty per 7,712
cent of the partners, members, or shareholders, more than fifty 7,713
per cent of the directors in the case of a corporation or 7,714
professional association, and more than fifty per cent of the 7,715
managers in the case of a limited liability company the 7,716
management of which is not reserved to its members, are 7,717
professional engineers, surveyors, architects, or landscape 7,718
architects or a combination of those professions, who are 7,719
registered in this state and who own more than fifty per cent of 7,720
the interests in the firm, partnership, association, limited 7,721
liability company, or corporation; unless the requirements of 7,722
this division and of section 1785.02 of the Revised Code are 7,723
satisfied with respect to any professional association organized 7,724
under Chapter 1785. of the Revised Code; or unless the 7,725
requirements of this division and of Chapter 1705. of the Revised 7,726
Code are satisfied with respect to a limited liability company 7,727
formed under that chapter. 7,728
(K) Each firm, partnership, association, limited liability 7,730
company, or corporation through which architectural services are 7,731
offered or provided in this state shall designate one or more 7,732
partners, managers, members, officers, or directors as being in 7,733
responsible charge of the professional architectural activities 7,734
and decisions, and those designated persons shall be registered 7,735
in this state. In the case of a corporation holding a 7,736
certificate of authorization provided for in division (L) of this 7,737
178
section, at least one of the persons so designated shall be a 7,738
director of the corporation. Each firm, partnership, 7,739
association, limited liability company, or corporation of that 7,740
type shall annually file with the state board of examiners of 7,741
architects the name and address of each partner, manager, 7,742
officer, director, member, or shareholder, and each firm, 7,743
partnership, association, limited liability company, or 7,744
corporation of that type shall annually file with the board the 7,745
name and address of all persons designated as being in 7,746
responsible charge of the professional architectural activities 7,747
and decisions and any other information the board may require. 7,748
If there is a change in any such person in the interval between 7,749
filings, the change shall be filed with the board in the manner 7,750
and within the time that the board determines. 7,751
(L) No corporation organized under Chapter 1701. of the 7,753
Revised Code shall engage in providing architectural services in 7,754
this state without obtaining a certificate of authorization from 7,755
the state board of examiners of architects. A corporation 7,756
desiring a certificate of authorization shall file with the board 7,757
a copy of its articles of incorporation and a listing on the form 7,758
that the board directs of the names and addresses of all 7,759
officers, directors, and shareholders of the corporation, the 7,760
names and addresses of any individuals providing professional 7,761
services on behalf of the corporation who are registered to 7,762
practice architecture in this state, and any other information 7,763
the board requires. If all requirements of sections 4703.01 to 7,764
4703.19 of the Revised Code are met, the board may issue a 7,765
certificate of authorization to the corporation. No certificate 7,766
of authorization shall be issued unless persons owning more than 7,767
fifty per cent of the corporation's shares and more than fifty 7,768
per cent of the interests in the corporation are professional 7,769
engineers, surveyors, architects, or landscape architects, or a 7,770
combination of those professions, who are registered in this 7,771
state. Any corporation that holds a certificate of authorization 7,772
179
under this section and otherwise meets the requirements of 7,773
sections 4703.01 to 4703.19 of the Revised Code may be organized 7,774
for any purposes for which corporations may be organized under 7,775
Chapter 1701. of the Revised Code and shall not be limited to the 7,776
purposes of providing professional engineering, surveying, 7,777
architectural, or landscape architectural services or any 7,778
combination of those professions. The board, by rules adopted in 7,779
accordance with Chapter 119. of the Revised Code, may require any 7,780
firm, partnership, association, or limited liability company not 7,781
organized under Chapter 1701. of the Revised Code that provides 7,782
architectural services to obtain a certificate of authorization. 7,783
If the board so requires, no firm, partnership, association, or 7,784
limited liability company shall engage in providing architectural 7,785
services without obtaining the certificate and complying with the 7,786
rules. 7,787
(M) This section does not modify any law applicable to the 7,789
relationship between a person furnishing a professional service 7,790
and a person receiving that service, including liability arising 7,791
out of that service. 7,792
(N) Nothing in this section shall restrict or limit in any 7,794
manner the authority or duty of the state board of examiners of 7,795
architects with respect to natural persons providing professional 7,796
services or any law or rule pertaining to standards of 7,797
professional conduct. 7,798
Sec. 4733.18. (A) The state board of registration for 7,807
professional engineers and surveyors may issue temporary 7,808
certification to individuals under the following conditions and 7,809
qualifications: 7,810
(1) A person not a resident of and having no established 7,812
place of business in this state, practicing or offering to 7,813
practice the profession of engineering or surveying in Ohio, when 7,814
such practice does not exceed sixty continuous calendar days in 7,815
any calendar year; provided such person is legally qualified by 7,816
registration to practice the said profession in the person's own 7,818
180
state in which the requirements and qualifications for obtaining 7,819
a certificate of registration are not lower than those specified 7,820
in this chapter. The board shall establish the fee for a 7,821
temporary certificate of registration issued under division 7,822
(A)(1) of this section. 7,823
(2) A person not a resident of and having no established 7,825
place of business in this state, or who has recently become a 7,826
resident thereof, practicing or offering to practice herein for 7,827
more than sixty days in any calendar year the profession of 7,828
engineering or surveying, if the person has filed with the state 7,830
board of registration for professional engineers and surveyors an 7,831
application for a certificate of registration and has paid the 7,832
required fee, such temporary certificate of registration to 7,833
continue only for such time as the board requires for the 7,834
consideration of the application for registration; provided such 7,835
a person is legally qualified to practice that profession in the 7,837
person's own state in which the requirements and qualifications
for obtaining a certificate of registration are not lower than 7,838
those specified in sections 4733.01 to 4733.23 of the Revised 7,839
Code;
(B) The following persons are exempt from sections 4733.01 7,841
to 4733.21 of the Revised Code: 7,842
(1) An employee or a subordinate of a person holding a 7,844
certificate of registration or an employee of a person holding 7,845
temporary certification under division (A)(1) of this section or 7,846
exempted from registration by division (A)(2) of this section; 7,847
provided the employee's or subordinate's duties do not include 7,849
responsible charge of engineering or surveying work; 7,850
(2) Officers and employees of the government of the United 7,852
States while engaged within this state in the practice of 7,853
engineering or surveying, for that government; 7,854
(3) An engineer engaged solely as an officer of a 7,856
privately owned public utility. 7,857
(4) This chapter does not require registration for the 7,859
181
purpose of practicing professional engineering, or professional 7,860
surveying by an individual, firm, or corporation on property 7,861
owned or leased by that individual, firm, or corporation unless 7,862
the same involves the public welfare or the safeguarding of life, 7,863
health or property or for the performance of engineering or 7,864
surveying which relates solely to the design or fabrication of 7,865
manufactured products. 7,866
(C) Nothing in this chapter prevents persons other than 7,868
engineers from preparing plans, drawings, specifications, or 7,869
data, from filing applications for building permits, or from 7,870
obtaining those permits for buildings or structures that are 7,871
exempted from the requirements of sections 3781.06 to 3781.18 and 7,872
3791.04 of the Revised Code, that are subject to the requirements 7,873
of section 3781.181 of the Revised Code, that are erected as 7,874
one-, two-, or three-family units or structures within the 7,876
meaning of the term "industrialized unit" as provided in section 7,877
3781.10 3781.06 of the Revised Code.
(D) Nothing in this chapter prevents persons other than 7,879
engineers from preparing drawings or data, from filing 7,880
applications for building permits, or from obtaining those 7,881
permits for the installation of replacement equipment or systems 7,882
that are similar in type or capacity to the equipment or systems 7,883
being replaced, and for any improvement, alteration, repair, 7,884
painting, decorating, or other modification of any buildings or 7,885
structures subject to sections 3781.06 to 3781.18 and 3791.04 of 7,886
the Revised Code where the building official determines that no
plans or specifications are required for approval. 7,887
Sec. 4905.90. As used in sections 4905.90 to 4905.96 of 7,896
the Revised Code: 7,897
(A) "Contiguous property" includes, but is not limited to, 7,899
a manufactured home park as defined in section 3733.01 of the 7,900
Revised Code; a public or publicly subsidized housing project; an 7,901
apartment complex; a condominium complex; a college or 7,902
university; an office complex; a shopping center; a hotel; an 7,903
182
industrial park; and a race track. 7,904
(B) "Gas" means: 7,906
(1) Natural gas, synthetic natural gas, or a mixture of 7,908
those gases; 7,909
(2) Petroleum gas when used in the transmission or 7,911
distribution system of a natural gas or gas company. 7,912
(C) "Gathering lines" and the "gathering of gas" have the 7,914
same meaning as in the Natural Gas Pipeline Safety Act and the 7,915
rules adopted by the United States department of transportation 7,916
pursuant to the Natural Gas Pipeline Safety Act, including 49 7,917
C.F.R. part 192, as amended. 7,918
(D) "Intrastate pipe-line transportation" has the same 7,920
meaning as in 82 Stat. 720 (1968), 49 U.S.C.A. App. 1671, as 7,921
amended, but excludes the gathering of gas exempted by the 7,922
Natural Gas Pipeline Safety Act. 7,923
(E) "Master-meter system" means a pipe-line system that 7,925
distributes gas within a contiguous property for which the system 7,926
operator purchases gas for resale to consumers, including 7,927
tenants. Such pipe-line system supplies consumers who purchase 7,928
the gas directly through a meter, or by paying rent, or by other 7,929
means. The term includes a master-meter system as defined in 49 7,930
C.F.R. 191.3, as amended. The term excludes a pipeline within a 7,931
manufactured home, MOBILE HOME, or a building. 7,932
(F) "Natural Gas Pipeline Safety Act" means the "Natural 7,934
Gas Pipeline Safety Act of 1968," 82 Stat. 720, 49 U.S.C.A. App. 7,935
1671 et seq., as amended. 7,936
(G) "Operator" means any of the following: 7,938
(1) A gas company or natural gas company as defined in 7,940
section 4905.03 of the Revised Code, except that division (A)(6) 7,941
of that section does not authorize the public utilities 7,942
commission to relieve any producer of gas, as a gas company or 7,943
natural gas company, of compliance with sections 4905.90 to 7,944
4905.96 of the Revised Code or the pipe-line safety code created 7,945
under section 4905.91 of the Revised Code; 7,946
183
(2) A pipe-line company, as defined in section 4905.03 of 7,948
the Revised Code, when engaged in the business of transporting 7,949
gas by pipeline; 7,950
(3) A public utility that is excepted from the definition 7,952
of "public utility" under division (B) or (C) of section 4905.02 7,953
of the Revised Code, when engaged in supplying or transporting 7,954
gas by pipeline within this state; 7,955
(4) Any person that owns, operates, manages, controls, or 7,957
leases any of the following: 7,958
(a) Intrastate pipe-line transportation facilities within 7,960
this state; 7,961
(b) Gas gathering lines within this state which are not 7,963
exempted by the Natural Gas Pipeline Safety Act; 7,964
(c) A master-meter system within this state. 7,966
"Operator" does not include an ultimate consumer who owns a 7,968
service line, as defined in 49 C.F.R. 192.3, as amended, on the 7,969
real property of that ultimate consumer. 7,970
(H) "Operator of a master-meter system" means a person 7,972
described under division (F)(4)(c) of this section. An operator 7,973
of a master-meter system is not a public utility under section 7,974
4905.02 or a gas or natural gas company under section 4905.03 of 7,975
the Revised Code. 7,976
(I) "Person" means: 7,978
(1) In addition to those defined in division (C) of 7,980
section 1.59 of the Revised Code, a joint venture or a municipal 7,981
corporation; 7,982
(2) Any trustee, receiver, assignee, or personal 7,984
representative of persons defined in division (H)(1) of this 7,985
section. 7,986
(J) "Safety audit" means the public utilities commission's 7,988
audit of the premises, pipe-line facilities, and the records, 7,989
maps, and other relevant documents of a master-meter system to 7,990
determine the operator's compliance with sections 4905.90 to 7,991
4905.96 of the Revised Code and the pipe-line safety code. 7,992
184
(K) "Safety inspection" means any inspection, survey, or 7,994
testing of a master-meter system which is authorized or required 7,995
by sections 4905.90 to 4905.96 of the Revised Code and the 7,996
pipe-line safety code. The term includes, but is not limited to, 7,997
leak surveys, inspection of regulators and critical valves, and 7,998
monitoring of cathodic protection systems, where applicable. 7,999
(L) "Safety-related condition" means any safety-related 8,001
condition defined in 49 C.F.R. 191.23, as amended. 8,002
(M) "Synthetic natural gas" means gas formed from 8,004
feedstocks other than natural gas, including coal, oil, or 8,005
naphtha. 8,006
(N) "Total Mcfs of gas it supplied or delivered" means the 8,008
sum of the following volumes of gas that an operator supplied or 8,009
delivered, measured in units per one thousand cubic feet: 8,010
(1) Residential sales; 8,012
(2) Commercial and industrial sales; 8,014
(3) Other sales to public authorities; 8,016
(4) Interdepartmental sales; 8,018
(5) Sales for resale; 8,020
(6) Transportation of gas. 8,022
Sec. 5117.01. (A) As used in this chapter: 8,031
(1) "Credit" means the credit on utility heating bills 8,033
granted under division (A) of section 5117.09 of the Revised 8,034
Code. 8,035
(2) "Current monthly bill" means the amount charged for 8,037
energy consumed in the most recent monthly billing period and 8,038
does not include any past due balance. 8,039
(3) "Current total income" means the adjusted gross income 8,041
of the head of household and his THE PERSON'S spouse for the 8,043
six-month period beginning the first day of January and ending 8,044
the thirtieth day of June of the year in which an application is 8,045
made, as determined under the "Internal Revenue Code of 1954," 8,046
68A Stat. 3, 26 U.S.C. 1, as amended, minus the amount of 8,047
disability benefits included in adjusted gross income but not to 8,048
185
exceed twenty-six hundred dollars, plus old age and survivors 8,049
benefits received pursuant to the "Social Security Act," 8,050
retirement, pension, annuity, or other retirement payments or 8,051
benefits not included in federal adjusted gross income; payments 8,052
received pursuant to the "Railroad Retirement Act," 50 Stat. 307, 8,053
45 U.S.C. 228, and interest on federal, state, and local 8,054
government obligations. Disability benefits paid by the veterans 8,055
administration or a branch of the armed forces of the United 8,056
States on account of an injury or disability are not included in 8,057
current total income. 8,058
(4) "Energy company" means every retail propane dealer 8,060
that distributes propane by pipeline, and every electric light, 8,061
rural electric, gas, or natural gas company. 8,062
(5) "Energy dealer" means every retail dealer of fuel oil, 8,064
propane, coal, wood, and kerosene. 8,065
(6) "Head of household" means a person who occupies a 8,067
household as his THE PERSON'S homestead and who is financially 8,068
responsible for its other occupants, if any, or the spouse of 8,070
such a person if both occupy the same household. No person is a 8,071
head of household if he THE PERSON occupies a household for the 8,072
taxable year prior to the year in which an application is filed 8,074
and was claimed as a dependent on the federal income tax return 8,075
of another occupant of the same household and was not the 8,076
taxpayer's spouse or if he THE PERSON could have been claimed if 8,078
such a return had been filed for such year and was not the other 8,079
occupant's spouse.
(7) "Household" means a ANY dwelling, a unit, INCLUDING A 8,082
UNIT in a multiple unit dwelling, or a manufactured home, OR A 8,084
MOBILE HOME, to which utility heating services or energy 8,086
commodities are provided.
(8) "Payment" means the one hundred twenty-five-dollar 8,088
payment provided under division (A) of section 5117.10 of the 8,089
Revised Code. 8,090
(9) "Permanently and totally disabled" refers to a person 8,092
186
who has, on the first day of July of the year an application is 8,093
made, some impairment in body or mind that makes him THE PERSON 8,094
unfit to work at any substantially remunerative employment that 8,096
he THE PERSON would otherwise be reasonably able to perform and 8,098
that will, with reasonable probability, continue for an 8,099
indefinite period of at least twelve months without any present 8,100
indication of recovery therefrom, or who has been certified as 8,101
permanently and totally disabled by a state or federal agency 8,102
having the function of so classifying persons. 8,103
(10) "Sixty-five years of age or older" refers to a person 8,105
who has attained age sixty-four prior to the first day of January 8,106
of the year of application for reduction in utility charges. 8,107
(11) "Total income" means the adjusted gross income of the 8,109
head of household and his THE PERSON'S spouse for the year 8,111
preceding the year in which an application is made, as determined 8,112
under the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 8,113
1, as amended, minus the amount of disability benefits included 8,114
in adjusted gross income but not to exceed fifty-two hundred 8,115
dollars, plus old age and survivors benefits received pursuant to 8,116
the "Social Security Act," retirement, pension, annuity, or other 8,117
retirement payments or benefits not included in federal adjusted 8,118
gross income; payments received pursuant to the "Railroad 8,119
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and interest on 8,120
federal, state, and local government obligations. Disability 8,121
benefits paid by the veteran's administration or a branch of the 8,122
armed forces of the United States on account of an injury or 8,123
disability shall not be included in total income. 8,124
(B) As used in sections 5117.01 to 5117.12 of the Revised 8,126
Code: 8,127
(1) "Applicant" means any person who has submitted an 8,129
application under division (C) of section 5117.03 of the Revised 8,130
Code. 8,131
(2) "Application" means the application in section 5117.03 8,133
of the Revised Code. 8,134
187
(3) "Program" means the Ohio energy credit program 8,136
established under sections 5117.01 to 5117.12 of the Revised 8,137
Code. 8,138
(4) "Purchased power costs" means charges for the costs of 8,140
power purchased by an electric light company under Chapters 4905. 8,141
and 4909. of the Revised Code and includes charges resulting from 8,142
the exchange of electric power. 8,143
Sec. 5701.02. As used in Title LVII of the Revised Code: 8,152
(A) "Real property," "realty," and "land" include land 8,154
itself, whether laid out in town lots or otherwise, all growing 8,155
crops, including deciduous and evergreen trees, plants, and 8,156
shrubs, with all things contained therein, and, unless otherwise 8,157
specified in section 5701.03 of the Revised Code, all buildings, 8,158
structures, improvements, and fixtures of whatever kind on the 8,159
land, and all rights and privileges belonging or appertaining 8,160
thereto. 8,161
(B) "Building" means a permanent fabrication or 8,163
construction, attached or affixed to land, consisting of 8,164
foundations, walls, columns, girders, beams, floors, and a roof, 8,165
or some combination of these elemental parts, that is intended as 8,166
a habitation or shelter for people or animals or a shelter for 8,167
tangible personal property, and that has structural integrity 8,168
independent of the tangible personal property, if any, it is 8,169
designed to shelter. "BUILDING" INCLUDES A MOBILE HOME AS 8,170
DEFINED IN DIVISION (O) OF SECTION 4501.01 OF THE REVISED CODE 8,175
AND A MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 8,177
3781.06 OF THE REVISED CODE, IF THE HOME MEETS BOTH OF THE 8,178
FOLLOWING CONDITIONS:
(1) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS 8,180
DEFINED IN DIVISION (C)(5) OF SECTION 3781.06 OF THE REVISED CODE 8,183
AND IS LOCATED ON LAND OWNED BY THE OWNER OF THE HOME. 8,184
(2) THE CERTIFICATE OF TITLE FOR THE HOME HAS BEEN 8,186
INACTIVATED BY THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED 8,187
IT PURSUANT TO SECTION 4505.11 OF THE REVISED CODE. 8,188
188
(C) "Fixture" means an item of tangible personal property 8,190
that has become permanently attached or affixed to the land or to 8,191
a building, structure, or improvement, and that primarily 8,192
benefits the realty and not the business, if any, conducted by 8,193
the occupant on the premises. 8,194
(D) "Improvement" means, with respect to a building or 8,196
structure, a permanent addition, enlargement, or alteration that, 8,197
had it been constructed at the same time as the building or 8,198
structure, would have been considered a part of the building or 8,199
structure. 8,200
(E) "Structure" means a permanent fabrication or 8,202
construction, other than a building, that is attached or affixed 8,203
to land, and that increases or enhances utilization or enjoyment 8,204
of the land. "Structure" includes, but is not limited to, 8,205
bridges, trestles, dams, storage silos for agricultural products, 8,206
fences, and walls. 8,207
Sec. 5715.39. The tax commissioner may remit real property 8,216
taxes, MANUFACTURED HOME TAXES, penalties, and interest found by 8,217
the commissioner to have been illegally assessed. The 8,219
commissioner also may remit any penalty charged against any real 8,220
property OR MANUFACTURED OR MOBILE HOME that was the subject of 8,221
an application for exemption from taxation under section 5715.27 8,222
of the Revised Code if the commissioner determines that the 8,223
applicant requested such exemption in good faith. The 8,224
commissioner shall include notice of the remission in the 8,225
commissioner's certification to the county auditor required under 8,226
that section. 8,227
The commissioner, on application by a taxpayer, shall remit 8,229
a penalty for late payment of any real property taxes OR 8,230
MANUFACTURED HOME TAXES when: 8,231
(A) The taxpayer could not make timely payment of the tax 8,233
because of the negligence or error of the auditor or treasurer in 8,234
the performance of a statutory duty relating to the levy or 8,235
collection of such tax. 8,236
189
(B) In cases other than those described in division (A) of 8,238
this section, the taxpayer failed to receive a tax bill or a 8,239
correct tax bill, and the taxpayer made a good faith effort to 8,240
obtain such bill within thirty days after the last day for 8,241
payment of the tax. 8,242
(C) The tax was not timely paid because of the death or 8,244
serious injury of the taxpayer, or the taxpayer's confinement in 8,246
a hospital within sixty days preceding the last day for payment
of the tax if, in any case, the tax was subsequently paid within 8,247
sixty days after the last day for payment of such tax. 8,248
(D) The taxpayer demonstrates to the satisfaction of the 8,250
commissioner that the full payment was properly deposited in the 8,251
mail in sufficient time for the envelope to be postmarked by the 8,252
United States postal service on or before the last day for 8,254
payment of such tax. A private meter postmark on an envelope is
not a valid postmark for purposes of establishing the date of 8,255
payment of such tax. 8,256
The commissioner shall consider the application, determine 8,258
whether the penalty should be remitted, and certify the 8,259
determination to the taxpayer, to the county treasurer, and to 8,261
the county auditor, who shall correct the tax list and duplicate
accordingly. 8,262
This section shall not provide to the taxpayer any remedy 8,264
with respect to any matter that the taxpayer may be authorized to 8,266
complain of under sections 4503.06, 5715.19, 5717.02, and 5727.47 8,267
of the Revised Code.
Applications for remission, and documents of any kind 8,269
related to those applications, filed with the tax commissioner 8,270
under this section, are public records within the meaning of 8,271
section 149.43 of the Revised Code, unless otherwise excepted 8,272
under that section. 8,273
Sec. 5728.01. As used in sections 5728.02 to 5728.14, 8,282
inclusive, of the Revised Code: 8,283
(A) "Motor vehicle" means everything on wheels which is 8,285
190
self-propelled, other than by muscular power or power collected 8,286
from electric trolley wires and other than vehicles or machinery 8,287
not designed for or employed in general highway transportation, 8,288
used to transport or propel property over a public highway. 8,289
(B) "Commercial car" means any motor vehicle used for 8,291
transporting property, wholly on its own structure on a public 8,292
highway. 8,293
(C) "Commercial tractor" means any motor vehicle designed 8,295
and used to propel or draw a trailer or semi-trailer or both on a 8,296
public highway without having any provision for carrying loads 8,297
independently of such trailer or semi-trailer. 8,298
(D) "Trailer" means everything on wheels which is not 8,300
self-propelled, except vehicles or machinery not designed for or 8,301
employed in general highway transportation and except vehicles 8,302
whose total weight excluding load is less than three thousand 8,303
pounds, used for carrying property wholly on its own structure 8,304
and for being drawn by a motor vehicle on a public highway, 8,305
including any such vehicle when formed by or operated as a 8,306
combination of a semi-trailer and a vehicle of the dolly type 8,307
such as that commonly known as a trailer dolly, except a 8,308
manufactured home. "TRAILER" DOES NOT INCLUDE MANUFACTURED HOMES 8,310
AS DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED
CODE OR MOBILE HOMES AS DEFINED IN DIVISION (O) OF SECTION 8,311
4501.01 OF THE REVISED CODE.
(E) "Semi-trailer" means everything on wheels which is not 8,313
self-propelled, except vehicles or machinery not designed for or 8,314
employed in general highway transportation and except vehicles 8,315
whose total weight excluding load is less than three thousand 8,316
pounds, designed and used for carrying property on a public 8,317
highway when being propelled or drawn by a commercial tractor 8,318
when part of its own weight or the weight of its load, or both, 8,319
rest upon and is carried by a commercial tractor. 8,320
(F) "Commercial tandem" means any commercial car and 8,322
trailer or any commercial tractor, semi-trailer, and trailer when 8,323
191
fastened together and used as one unit. 8,324
(G) "Commercial tractor combination" means any commercial 8,326
tractor and semi-trailer when fastened together and used as one 8,327
unit. 8,328
(H) "Axle" means two or more load carrying wheels mounted 8,330
in a single transverse vertical plane. 8,331
(I) "Public highway" means any highway, road, or street 8,333
dedicated to public use except a highway under the control and 8,334
jurisdiction of the Ohio turnpike commission created by the 8,335
provisions of section 5537.02 of the Revised Code. 8,336
Sec. 5739.02. For the purpose of providing revenue with 8,345
which to meet the needs of the state, for the use of the general 8,346
revenue fund of the state, for the purpose of securing a thorough 8,347
and efficient system of common schools throughout the state, for 8,348
the purpose of affording revenues, in addition to those from 8,349
general property taxes, permitted under constitutional 8,350
limitations, and from other sources, for the support of local 8,351
governmental functions, and for the purpose of reimbursing the 8,352
state for the expense of administering this chapter, an excise 8,353
tax is hereby levied on each retail sale made in this state. 8,354
(A) The tax shall be collected pursuant to the schedules 8,356
in section 5739.025 of the Revised Code. 8,357
The tax applies and is collectible when the sale is made, 8,359
regardless of the time when the price is paid or delivered. 8,360
In the case of a sale, the price of which consists in whole 8,362
or in part of rentals for the use of the thing transferred, the 8,363
tax, as regards such rentals, shall be measured by the 8,364
installments thereof. 8,365
In the case of a sale of a service defined under division 8,367
(MM) or (NN) of section 5739.01 of the Revised Code, the price of 8,368
which consists in whole or in part of a membership for the 8,369
receipt of the benefit of the service, the tax applicable to the 8,370
sale shall be measured by the installments thereof. 8,371
(B) The tax does not apply to the following: 8,373
192
(1) Sales to the state or any of its political 8,375
subdivisions, or to any other state or its political subdivisions 8,376
if the laws of that state exempt from taxation sales made to this 8,377
state and its political subdivisions; 8,378
(2) Sales of food for human consumption off the premises 8,380
where sold; 8,381
(3) Sales of food sold to students only in a cafeteria, 8,383
dormitory, fraternity, or sorority maintained in a private, 8,384
public, or parochial school, college, or university; 8,385
(4) Sales of newspapers, and of magazine subscriptions 8,387
shipped by second class mail, and sales or transfers of magazines 8,388
distributed as controlled circulation publications; 8,389
(5) The furnishing, preparing, or serving of meals without 8,391
charge by an employer to an employee provided the employer 8,392
records the meals as part compensation for services performed or 8,393
work done; 8,394
(6) Sales of motor fuel upon receipt, use, distribution, 8,397
or sale of which in this state a tax is imposed by the law of 8,398
this state, but this exemption shall not apply to the sale of 8,399
motor fuel on which a refund of the tax is allowable under 8,400
section 5735.14 of the Revised Code; and the tax commissioner may 8,401
deduct the amount of tax levied by this section applicable to the 8,402
price of motor fuel when granting a refund of motor fuel tax 8,403
pursuant to section 5735.14 of the Revised Code and shall cause 8,404
the amount deducted to be paid into the general revenue fund of 8,405
this state;
(7) Sales of natural gas by a natural gas company, of 8,407
electricity by an electric company, of water by a water-works 8,408
company, or of steam by a heating company, if in each case the 8,409
thing sold is delivered to consumers through wires, pipes, or 8,410
conduits, and all sales of communications services by a telephone 8,411
or telegraph company, all terms as defined in section 5727.01 of 8,412
the Revised Code; 8,413
(8) Casual sales by a person, or auctioneer employed 8,415
193
directly by the person to conduct such sales, except as to such 8,417
sales of motor vehicles, watercraft or outboard motors required 8,418
to be titled under section 1548.06 of the Revised Code, 8,419
watercraft documented with the United States coast guard, 8,420
snowmobiles, AND all-purpose vehicles as defined in section 8,421
4519.01 of the Revised Code, and manufactured homes; 8,422
(9) Sales of services or tangible personal property, other 8,424
than motor vehicles, MOBILE HOMES, and manufactured homes, by 8,426
churches or by nonprofit organizations operated exclusively for 8,427
charitable purposes as defined in division (B)(12) of this 8,428
section, provided that the number of days on which such tangible 8,429
personal property or services, other than items never subject to 8,430
the tax, are sold does not exceed six in any calendar year. If 8,431
the number of days on which such sales are made exceeds six in 8,432
any calendar year, the church or organization shall be considered 8,433
to be engaged in business and all subsequent sales by it shall be 8,434
subject to the tax. In counting the number of days, all sales by 8,435
groups within a church or within an organization shall be 8,436
considered to be sales of that church or organization, except 8,437
that sales made by separate student clubs and other groups of 8,438
students of a primary or secondary school, and sales made by a 8,439
parent-teacher association, booster group, or similar 8,440
organization that raises money to support or fund curricular or 8,441
extracurricular activities of a primary or secondary school, 8,442
shall not be considered to be sales of such school, and sales by 8,443
each such club, group, association, or organization shall be 8,444
counted separately for purposes of the six-day limitation. This 8,445
division does not apply to sales by a noncommercial educational 8,446
radio or television broadcasting station. 8,447
(10) Sales not within the taxing power of this state under 8,449
the Constitution of the United States; 8,450
(11) The transportation of persons or property, unless the 8,452
transportation is by a private investigation and security 8,453
service; 8,454
194
(12) Sales of tangible personal property or services to 8,456
churches, to organizations exempt from taxation under section 8,457
501(c)(3) of the Internal Revenue Code of 1986, and to any other 8,458
nonprofit organizations operated exclusively for charitable 8,459
purposes in this state, no part of the net income of which inures 8,460
to the benefit of any private shareholder or individual, and no 8,461
substantial part of the activities of which consists of carrying 8,462
on propaganda or otherwise attempting to influence legislation; 8,463
sales to offices administering one or more homes for the aged or 8,464
one or more hospital facilities exempt under section 140.08 of 8,465
the Revised Code; and sales to organizations described in 8,466
division (D) of section 5709.12 of the Revised Code. 8,467
"Charitable purposes" means the relief of poverty; the 8,469
improvement of health through the alleviation of illness, 8,470
disease, or injury; the operation of an organization exclusively 8,472
for the provision of professional, laundry, printing, and 8,473
purchasing services to hospitals or charitable institutions; the 8,475
operation of a home for the aged, as defined in section 5701.13 8,476
of the Revised Code; the operation of a radio or television 8,477
broadcasting station that is licensed by the federal 8,478
communications commission as a noncommercial educational radio or 8,479
television station; the operation of a nonprofit animal adoption 8,481
service or a county humane society; the promotion of education by 8,482
an institution of learning that maintains a faculty of qualified 8,483
instructors, teaches regular continuous courses of study, and
confers a recognized diploma upon completion of a specific 8,484
curriculum; the operation of a parent teacher association, 8,485
booster group, or similar organization primarily engaged in the 8,486
promotion and support of the curricular or extracurricular 8,487
activities of a primary or secondary school; the operation of a 8,488
community or area center in which presentations in music, 8,489
dramatics, the arts, and related fields are made in order to 8,490
foster public interest and education therein; the production of 8,491
performances in music, dramatics, and the arts; or the promotion 8,493
195
of education by an organization engaged in carrying on research
in, or the dissemination of, scientific and technological 8,494
knowledge and information primarily for the public. 8,495
Nothing in this division shall be deemed to exempt sales to 8,497
any organization for use in the operation or carrying on of a 8,498
trade or business, or sales to a home for the aged for use in the 8,499
operation of independent living facilities as defined in division 8,500
(A) of section 5709.12 of the Revised Code. 8,501
(13) Building and construction materials and services sold 8,503
to construction contractors for incorporation into a structure or 8,504
improvement to real property under a construction contract with 8,505
this state or a political subdivision thereof, or with the United 8,506
States government or any of its agencies; building and 8,507
construction materials and services sold to construction 8,508
contractors for incorporation into a structure or improvement to 8,509
real property that are accepted for ownership by this state or 8,511
any of its political subdivisions, or by the United States 8,512
government or any of its agencies at the time of completion of 8,513
such structures or improvements; building and construction 8,514
materials sold to construction contractors for incorporation into 8,515
a horticulture structure or livestock structure for a person 8,516
engaged in the business of horticulture or producing livestock; 8,517
building materials and services sold to a construction contractor 8,518
for incorporation into a house of public worship or religious 8,519
education, or a building used exclusively for charitable purposes 8,520
under a construction contract with an organization whose purpose 8,521
is as described in division (B)(12) of this section; building and 8,522
construction materials sold for incorporation into the original 8,523
construction of a sports facility under section 307.696 of the 8,524
Revised Code; and building and construction materials and 8,525
services sold to a construction contractor for incorporation into 8,526
real property outside this state if such materials and services, 8,527
when sold to a construction contractor in the state in which the 8,528
real property is located for incorporation into real property in 8,529
196
that state, would be exempt from a tax on sales levied by that 8,530
state; 8,531
(14) Sales of ships or vessels or rail rolling stock used 8,533
or to be used principally in interstate or foreign commerce, and 8,534
repairs, alterations, fuel, and lubricants for such ships or 8,535
vessels or rail rolling stock; 8,536
(15) Sales to persons engaged in any of the activities 8,538
mentioned in division (E)(2) or (9) of section 5739.01 of the 8,539
Revised Code, to persons engaged in making retail sales, or to 8,540
persons who purchase for sale from a manufacturer tangible 8,541
personal property that was produced by the manufacturer in 8,542
accordance with specific designs provided by the purchaser, of 8,543
packages, including material and parts for packages, and of 8,544
machinery, equipment, and material for use primarily in packaging 8,545
tangible personal property produced for sale by or on the order 8,546
of the person doing the packaging, or sold at retail. "Packages" 8,547
includes bags, baskets, cartons, crates, boxes, cans, bottles, 8,548
bindings, wrappings, and other similar devices and containers, 8,549
and "packaging" means placing therein. 8,550
(16) Sales of food to persons using food stamp coupons to 8,552
purchase the food. As used in division (B)(16) of this section, 8,553
"food" has the same meaning as in the "Food Stamp Act of 1977," 8,554
91 Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations 8,555
adopted pursuant to that act. 8,556
(17) Sales to persons engaged in farming, agriculture, 8,558
horticulture, or floriculture, of tangible personal property for 8,559
use or consumption directly in the production by farming, 8,560
agriculture, horticulture, or floriculture of other tangible 8,561
personal property for use or consumption directly in the 8,562
production of tangible personal property for sale by farming, 8,563
agriculture, horticulture, or floriculture; or material and parts 8,564
for incorporation into any such tangible personal property for 8,565
use or consumption in production; and of tangible personal 8,566
property for such use or consumption in the conditioning or 8,567
197
holding of products produced by and for such use, consumption, or 8,568
sale by persons engaged in farming, agriculture, horticulture, or 8,569
floriculture, except where such property is incorporated into 8,570
real property; 8,571
(18) Sales of drugs dispensed by a licensed pharmacist 8,574
upon the order of a licensed health professional authorized to 8,576
prescribe drugs to a human being, as the term "licensed health
professional authorized to prescribe drugs" is defined in section 8,577
4729.01 of the Revised Code; insulin as recognized in the 8,579
official United States pharmacopoeia; urine and blood testing 8,580
materials when used by diabetics or persons with hypoglycemia to 8,581
test for glucose or acetone; hypodermic syringes and needles when 8,582
used by diabetics for insulin injections; epoetin alfa when 8,583
purchased for use in the treatment of persons with end-stage 8,584
renal disease; hospital beds when purchased for use by persons 8,586
with medical problems for medical purposes; and oxygen and 8,587
oxygen-dispensing equipment when purchased for use by persons 8,588
with medical problems for medical purposes;
(19) Sales of artificial limbs or portion thereof, breast 8,590
prostheses, and other prosthetic devices for humans; braces or 8,591
other devices for supporting weakened or nonfunctioning parts of 8,592
the human body; wheelchairs; devices used to lift wheelchairs 8,593
into motor vehicles and parts and accessories to such devices; 8,594
crutches or other devices to aid human perambulation; and items 8,595
of tangible personal property used to supplement impaired 8,596
functions of the human body such as respiration, hearing, or 8,597
elimination. No exemption under this division shall be allowed 8,598
for nonprescription drugs, medicines, or remedies; items or 8,599
devices used to supplement vision; items or devices whose 8,600
function is solely or primarily cosmetic; or physical fitness 8,601
equipment. This division does not apply to sales to a physician 8,602
or medical facility for use in the treatment of a patient. 8,603
(20) Sales of emergency and fire protection vehicles and 8,605
equipment to nonprofit organizations for use solely in providing 8,606
198
fire protection and emergency services for political subdivisions 8,607
of the state; 8,608
(21) Sales of tangible personal property manufactured in 8,610
this state, if sold by the manufacturer in this state to a 8,611
retailer for use in the retail business of the retailer outside 8,612
of this state and if possession is taken from the manufacturer by 8,614
the purchaser within this state for the sole purpose of 8,615
immediately removing the same from this state in a vehicle owned 8,616
by the purchaser;
(22) Sales of services provided by the state or any of its 8,618
political subdivisions, agencies, instrumentalities, 8,619
institutions, or authorities, or by governmental entities of the 8,620
state or any of its political subdivisions, agencies, 8,621
instrumentalities, institutions, or authorities; 8,622
(23) Sales of motor vehicles to nonresidents of this state 8,624
upon the presentation of an affidavit executed in this state by 8,625
the nonresident purchaser affirming that the purchaser is a 8,626
nonresident of this state, that possession of the motor vehicle 8,627
is taken in this state for the sole purpose of immediately 8,628
removing it from this state, that the motor vehicle will be 8,629
permanently titled and registered in another state, and that the 8,630
motor vehicle will not be used in this state; 8,631
(24) Sales to persons engaged in the preparation of eggs 8,633
for sale of tangible personal property used or consumed directly 8,634
in such preparation, including such tangible personal property 8,635
used for cleaning, sanitizing, preserving, grading, sorting, and 8,636
classifying by size; packages, including material and parts for 8,637
packages, and machinery, equipment, and material for use in 8,638
packaging eggs for sale; and handling and transportation 8,639
equipment and parts therefor, except motor vehicles licensed to 8,640
operate on public highways, used in intraplant or interplant 8,641
transfers or shipment of eggs in the process of preparation for 8,642
sale, when the plant or plants within or between which such 8,643
transfers or shipments occur are operated by the same person. 8,644
199
"Packages" includes containers, cases, baskets, flats, fillers, 8,645
filler flats, cartons, closure materials, labels, and labeling 8,646
materials, and "packaging" means placing therein. 8,647
(25)(a) Sales of water to a consumer for residential use, 8,649
except the sale of bottled water, distilled water, mineral water, 8,650
carbonated water, or ice; 8,651
(b) Sales of water by a nonprofit corporation engaged 8,653
exclusively in the treatment, distribution, and sale of water to 8,654
consumers, if such water is delivered to consumers through pipes 8,655
or tubing. 8,656
(26) Fees charged for inspection or reinspection of motor 8,658
vehicles under section 3704.14 of the Revised Code; 8,659
(27) Sales of solar, wind, or hydrothermal energy systems 8,661
that meet the guidelines established under division (B) of 8,662
section 1551.20 of the Revised Code, components of such systems 8,663
that are identified under division (B) or (D) of that section, or 8,664
charges for the installation of such systems or components, made 8,665
during the period from August 14, 1979, through December 31, 8,666
1985; 8,667
(28) Sales to persons licensed to conduct a food service 8,669
operation pursuant to section 3732.03 of the Revised Code, of 8,670
tangible personal property primarily used directly for the 8,671
following:
(a) To prepare food for human consumption for sale; 8,673
(b) To preserve food that has been or will be prepared for 8,676
human consumption for sale by the food service operator, not
including tangible personal property used to display food for 8,677
selection by the consumer; 8,678
(c) To clean tangible personal property used to prepare or 8,680
serve food for human consumption for sale. 8,681
(29) Sales of animals by nonprofit animal adoption 8,683
services or county humane societies; 8,684
(30) Sales of services to a corporation described in 8,686
division (A) of section 5709.72 of the Revised Code, and sales of 8,687
200
tangible personal property that qualifies for exemption from 8,688
taxation under section 5709.72 of the Revised Code; 8,689
(31) Sales and installation of agricultural land tile, as 8,691
defined in division (B)(5)(a) of section 5739.01 of the Revised 8,692
Code; 8,693
(32) Sales and erection or installation of portable grain 8,695
bins, as defined in division (B)(5)(b) of section 5739.01 of the 8,696
Revised Code; 8,697
(33) The sale, lease, repair, and maintenance of; parts 8,699
for; or items attached to or incorporated in motor vehicles that 8,700
are primarily used for transporting tangible personal property by 8,701
a person engaged in highway transportation for hire; 8,702
(34) Sales to the state headquarters of any veterans' 8,704
organization in Ohio that is either incorporated and issued a 8,705
charter by the congress of the United States or is recognized by 8,706
the United States veterans administration, for use by the 8,707
headquarters; 8,708
(35) Sales to a telecommunications service vendor of 8,710
tangible personal property and services used directly and 8,711
primarily in transmitting, receiving, switching, or recording any 8,712
interactive, two-way electromagnetic communications, including 8,713
voice, image, data, and information, through the use of any 8,714
medium, including, but not limited to, poles, wires, cables, 8,715
switching equipment, computers, and record storage devices and 8,716
media, and component parts for the tangible personal property. 8,717
The exemption provided in division (B)(35) of this section shall 8,718
be in lieu of all other exceptions under division (E)(2) of 8,719
section 5739.01 of the Revised Code to which a telecommunications 8,720
service vendor may otherwise be entitled based upon the use of 8,721
the thing purchased in providing the telecommunications service. 8,722
(36) Sales of investment metal bullion and investment 8,724
coins. "Investment metal bullion" means any elementary precious 8,725
metal that has been put through a process of smelting or 8,726
refining, including, but not limited to, gold, silver, platinum, 8,727
201
and palladium, and which is in such state or condition that its 8,728
value depends upon its content and not upon its form. 8,729
"Investment metal bullion" does not include fabricated precious 8,730
metal that has been processed or manufactured for one or more 8,732
specific and customary industrial, professional, or artistic 8,733
uses. "Investment coins" means numismatic coins or other forms 8,734
of money and legal tender manufactured of gold, silver, platinum, 8,735
palladium, or other metal under the laws of the United States or 8,736
any foreign nation with a fair market value greater than any 8,737
statutory or nominal value of such coins. 8,738
(37)(a) Sales where the purpose of the consumer is to use 8,740
or consume the things transferred in making retail sales and 8,741
consisting of newspaper inserts, catalogues, coupons, flyers, 8,742
gift certificates, or other advertising material that prices and 8,744
describes tangible personal property offered for retail sale. 8,745
(b) Sales to direct marketing vendors of preliminary 8,747
materials such as photographs, artwork, and typesetting that will 8,748
be used in printing advertising material; of printed matter that 8,749
offers free merchandise or chances to win sweepstake prizes and 8,750
that is mailed to potential customers with advertising material 8,751
described in division (B)(37)(a) of this section; and of 8,752
equipment such as telephones, computers, facsimile machines, and 8,753
similar tangible personal property primarily used to accept 8,754
orders for direct marketing retail sales. 8,755
(c) Sales of automatic food vending machines that preserve 8,757
food with a shelf life of forty-five days or less by 8,758
refrigeration and dispense it to the consumer. 8,759
For purposes of division (B)(37) of this section, "direct 8,761
marketing" means the method of selling where consumers order 8,762
tangible personal property by United States mail, delivery 8,763
service, or telecommunication and the vendor delivers or ships 8,764
the tangible personal property sold to the consumer from a 8,765
warehouse, catalogue distribution center, or similar fulfillment 8,766
facility by means of the United States mail, delivery service, or 8,767
202
common carrier. 8,768
(38) Sales to a person engaged in the business of 8,770
horticulture or producing livestock of materials to be 8,771
incorporated into a horticulture structure or livestock 8,772
structure; 8,773
(39) The sale of a motor vehicle that is used exclusively 8,775
for a vanpool ridesharing arrangement to persons participating in 8,776
the vanpool ridesharing arrangement when the vendor is selling 8,777
the vehicle pursuant to a contract between the vendor and the 8,778
department of transportation;
(40) Sales of personal computers, computer monitors, 8,780
computer keyboards, modems, and other peripheral computer 8,781
equipment to an individual who is licensed or certified to teach 8,782
in an elementary or a secondary school in this state for use by 8,783
that individual in preparation for teaching elementary or
secondary school students; 8,784
(41) Sales to a professional racing team of any of the 8,786
following: 8,787
(a) Motor racing vehicles; 8,789
(b) Repair services for motor racing vehicles; 8,792
(c) Items of property that are attached to or incorporated 8,795
in motor racing vehicles, including engines, chassis, and all 8,796
other components of the vehicles, and all spare, replacement, and 8,797
rebuilt parts or components of the vehicles; except not including 8,798
tires, consumable fluids, paint, and accessories consisting of 8,799
instrumentation sensors and related items added to the vehicle to 8,800
collect and transmit data by means of telemetry and other forms 8,801
of communication.
(42) SALES OF USED MANUFACTURED HOMES AND USED MOBILE 8,803
HOMES, AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. 8,804
For the purpose of the proper administration of this 8,806
chapter, and to prevent the evasion of the tax, it is presumed 8,807
that all sales made in this state are subject to the tax until 8,808
the contrary is established. 8,809
203
As used in this section, except in division (B)(16) of this 8,811
section, "food" includes cereals and cereal products, milk and 8,812
milk products including ice cream, meat and meat products, fish 8,813
and fish products, eggs and egg products, vegetables and 8,814
vegetable products, fruits, fruit products, and pure fruit 8,815
juices, condiments, sugar and sugar products, coffee and coffee 8,816
substitutes, tea, and cocoa and cocoa products. It does not 8,817
include: spirituous or malt liquors; soft drinks; sodas and 8,818
beverages that are ordinarily dispensed at bars and soda 8,819
fountains or in connection therewith, other than coffee, tea, and 8,820
cocoa; root beer and root beer extracts; malt and malt extracts; 8,821
mineral oils, cod liver oils, and halibut liver oil; medicines, 8,822
including tonics, vitamin preparations, and other products sold 8,823
primarily for their medicinal properties; and water, including 8,824
mineral, bottled, and carbonated waters, and ice. 8,825
(C) The levy of an excise tax on transactions by which 8,827
lodging by a hotel is or is to be furnished to transient guests 8,828
pursuant to this section and division (B) of section 5739.01 of 8,829
the Revised Code does not prevent any of the following: 8,830
(1) A municipal corporation or township from levying an 8,832
excise tax for any lawful purpose not to exceed three per cent on 8,833
transactions by which lodging by a hotel is or is to be furnished 8,834
to transient guests in addition to the tax levied by this 8,835
section. If a municipal corporation or township repeals a tax 8,836
imposed under division (C)(1) of this section and a county in 8,837
which the municipal corporation or township has territory has a 8,838
tax imposed under division (C) of section 5739.024 of the Revised 8,839
Code in effect, the municipal corporation or township may not 8,840
reimpose its tax as long as that county tax remains in effect. A 8,841
municipal corporation or township in which a tax is levied under 8,842
division (B)(2) of section 351.021 of the Revised Code may not 8,843
increase the rate of its tax levied under division (C)(1) of this 8,844
section to any rate that would cause the total taxes levied under 8,845
both of those divisions to exceed three per cent on any lodging 8,846
204
transaction within the municipal corporation or township. 8,847
(2) A municipal corporation or a township from levying an 8,849
additional excise tax not to exceed three per cent on such 8,850
transactions pursuant to division (B) of section 5739.024 of the 8,851
Revised Code. Such tax is in addition to any tax imposed under 8,852
division (C)(1) of this section. 8,853
(3) A county from levying an excise tax pursuant to 8,855
division (A) of section 5739.024 of the Revised Code. 8,856
(4) A county from levying an excise tax not to exceed 8,858
three per cent of such transactions pursuant to division (C) of 8,859
section 5739.024 of the Revised Code. Such a tax is in addition 8,860
to any tax imposed under division (C)(3) of this section. 8,861
(5) A convention facilities authority, as defined in 8,863
division (A) of section 351.01 of the Revised Code, from levying 8,864
the excise taxes provided for in division (B) of section 351.021 8,865
of the Revised Code. 8,866
(6) A county from levying an excise tax not to exceed one 8,868
and one-half per cent of such transactions pursuant to division 8,869
(D) of section 5739.024 of the Revised Code. Such tax is in 8,870
addition to any tax imposed under division (C)(3) or (4) of this 8,871
section. 8,872
(7) A county from levying an excise tax not to exceed one 8,874
and one-half per cent of such transactions pursuant to division 8,875
(E) of section 5739.024 of the Revised Code. Such a tax is in 8,876
addition to any tax imposed under division (C)(3), (4), or (6) of 8,877
this section. 8,878
(D) The levy of this tax on retail sales of recreation and 8,880
sports club service shall not prevent a municipal corporation 8,881
from levying any tax on recreation and sports club dues or on any 8,882
income generated by recreation and sports club dues. 8,883
Sec. 5739.0210. (A) AS USED IN THIS SECTION AND SECTION 8,886
5739.02 OF THE REVISED CODE:
(1) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN 8,888
DIVISION (C)(4) OF SECTION 3781.06 OF THE REVISED CODE AND 8,891
205
INCLUDES ALL SKIRTING, AWNINGS, INTERIOR CABINETRY, AND OTHER 8,892
ACCESSORIES AND ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND 8,893
INCORPORATED AS PART OF THE HOME, BUT DOES NOT INCLUDE ANY 8,894
FURNITURE NOT PERMANENTLY AFFIXED TO THE HOME. 8,895
(2) "MANUFACTURER," "REMANUFACTURER," AND "DISTRIBUTOR" 8,897
MEANS A MANUFACTURER, REMANUFACTURER, OR DISTRIBUTOR OF 8,898
MANUFACTURED HOMES OR MOBILE HOMES. 8,899
(3) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION (O) 8,902
OF SECTION 4501.01 OF THE REVISED CODE AND INCLUDES ALL SKIRTING, 8,904
AWNINGS, INTERIOR CABINETRY, AND OTHER ACCESSORIES AND 8,905
ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND INCORPORATED AS 8,906
PART OF THE HOME, BUT DOES NOT INCLUDE ANY FURNITURE NOT 8,907
PERMANENTLY AFFIXED TO THE HOME. 8,908
(4) "NEW MANUFACTURED HOME" AND "NEW MOBILE HOME" MEANS A 8,910
MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH HAS NEVER 8,911
BEEN TRANSFERRED BY A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, 8,912
OR NEW MOTOR VEHICLE DEALER TO A PURCHASER IN THIS STATE WHO IS 8,913
NOT A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR NEW MOTOR 8,914
VEHICLE DEALER. 8,915
(5) "NEW MOTOR VEHICLE DEALER" HAS THE SAME MEANING AS IN 8,917
SECTION 4517.01 OF THE REVISED CODE. 8,919
(6) "USED MANUFACTURED HOME" AND "USED MOBILE HOME" MEANS 8,921
A MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH IS BEING 8,922
TRANSFERRED OR PREVIOUSLY HAS BEEN TRANSFERRED BY AN OWNER OTHER 8,923
THAN A NEW MOTOR VEHICLE DEALER. 8,924
(B) NOTWITHSTANDING OTHER SECTIONS OF THIS CHAPTER OR 8,927
CHAPTER 5741. OF THE REVISED CODE, THE TAX LEVIED UNDER SUCH 8,929
CHAPTERS ON THE RETAIL SALES OF MANUFACTURED HOMES AND MOBILE 8,930
HOMES SOLD ON OR AFTER JANUARY 1, 2000, SHALL BE REPORTED AND 8,932
PAID AS PROVIDED IN THIS SECTION. FOR PURPOSES OF THIS CHAPTER 8,933
AND CHAPTER 5741. OF THE REVISED CODE, A MANUFACTURED HOME OR A 8,936
MOBILE HOME SOLD ON OR AFTER JANUARY 1, 2000, SHALL NOT BE 8,938
CONSIDERED A MOTOR VEHICLE. 8,939
(C) THE TRANSFER OF A USED MANUFACTURED HOME OR USED 8,942
206
MOBILE HOME ON WHICH THE TRANSFER TAX IMPOSED BY SECTION 322.06 8,943
OF THE REVISED CODE HAS BEEN PAID SHALL NOT BE CONSIDERED A SALE 8,946
FOR PURPOSES OF THIS CHAPTER OR CHAPTER 5741. OF THE REVISED CODE 8,949
AND NO TAX REQUIRED BY THIS CHAPTER OR CHAPTER 5741. OF THE 8,951
REVISED CODE SHALL BE PAID ON SUCH TRANSFER. 8,953
(D) NEW MOTOR VEHICLE DEALERS THAT PURCHASE NEW 8,956
MANUFACTURED HOMES OR NEW MOBILE HOMES FROM A MANUFACTURER, 8,957
REMANUFACTURER, DISTRIBUTOR, OR ANOTHER DEALER SHALL NOT PAY THE 8,958
TAX IMPOSED BY THIS CHAPTER TO THE SELLER OR VENDOR AT THE TIME 8,959
OF PURCHASE.
(E) WHEN A NEW MOTOR VEHICLE DEALER SELLS A NEW 8,962
MANUFACTURED HOME OR NEW MOBILE HOME TO A PURCHASER, OTHER THAN 8,963
ANOTHER NEW MOTOR VEHICLE DEALER PURCHASING SUCH HOME FOR 8,964
SUBSEQUENT SALE BY THE DEALER, THE NEW MOTOR VEHICLE DEALER SHALL 8,965
BE THE CONSUMER OF SUCH SALE AND SHALL REMIT THE TAX REQUIRED BY 8,966
THIS CHAPTER AND CHAPTER 5741. OF THE REVISED CODE. THE PRICE ON 8,969
WHICH THE TAX SHALL BE PAID IS THE AGGREGATE VALUE IN MONEY OF 8,970
ANYTHING PREVIOUSLY PAID OR DELIVERED, OR PROMISED TO BE PAID OR 8,971
DELIVERED, BY THE NEW MOTOR VEHICLE DEALER FOR THAT DEALER'S 8,972
PREVIOUS PURCHASE OF THE NEW MANUFACTURED OR MOBILE HOME FROM A 8,973
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 8,974
VEHICLE DEALER. THE TAX APPLIES AND SHALL BE DUE FROM THE DEALER 8,975
ON THE DATE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS 8,976
DELIVERED TO THE PURCHASER, THE DATE THE PURCHASER REMITS THE 8,977
FULL PRICE FOR THE MANUFACTURED HOME OR NEW MOBILE HOME TO THE 8,978
DEALER, OR, IN THE CASE OF A DEALER-FINANCED TRANSACTION, THE 8,979
DATE THE PURCHASER COMPLETELY EXECUTES THE FINANCING FOR THE NEW 8,980
MANUFACTURED HOME OR NEW MOBILE HOME, WHICHEVER DATE OCCURS 8,981
FIRST. THE TAX SHALL BE PAID AT THE RATE IN EFFECT IN THE COUNTY 8,983
WHERE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS TO BE 8,984
TITLED TO THE PURCHASER.
(F) A NEW MOTOR VEHICLE DEALER SHALL NOT CHARGE A TAX 8,987
UNDER THIS CHAPTER OR CHAPTER 5741. OF THE REVISED CODE TO THE 8,990
PURCHASER OF A NEW MANUFACTURED HOME OR A NEW MOBILE HOME, BUT 8,991
207
MAY PASS THE TAX THROUGH TO THE PURCHASER AS PART OF THE DEALER'S 8,992
COST OF THE NEW MANUFACTURED HOME OR NEW MOBILE HOME. 8,993
(G) A PERSON PERFORMING REPAIRS OR IMPROVEMENTS TO A 8,996
MANUFACTURED HOME OR A MOBILE HOME SHALL BE CONSIDERED THE 8,997
CONSUMER OF ALL PROPERTY USED IN THE PERFORMANCE OF THE REPAIRS 8,998
OR IMPROVEMENTS AND SHALL NOT BE CONSIDERED TO BE MAKING SALES OF 8,999
THE REPAIRS OR IMPROVEMENTS. 9,000
Sec. 5741.02. (A) For the use of the general revenue fund 9,009
of the state, an excise tax is hereby levied on the storage, use, 9,010
or other consumption in this state of tangible personal property 9,011
or the benefit realized in this state of any service provided. 9,012
The tax shall be collected pursuant to the schedules in section 9,013
5739.025 of the Revised Code. 9,014
(B) Each consumer, storing, using, or otherwise consuming 9,016
in this state tangible personal property or realizing in this 9,017
state the benefit of any service provided, shall be liable for 9,018
the tax, and such liability shall not be extinguished until the 9,019
tax has been paid to this state; provided, that the consumer 9,020
shall be relieved from further liability for the tax if the tax 9,021
has been paid to a seller in accordance with section 5741.04 of 9,022
the Revised Code or prepaid by the seller in accordance with 9,023
section 5741.06 of the Revised Code. 9,024
(C) The tax does not apply to the storage, use, or 9,026
consumption in this state of the following described tangible 9,027
personal property or services, nor to the storage, use, or 9,028
consumption or benefit in this state of tangible personal 9,029
property or services purchased under the following described 9,030
circumstances: 9,031
(1) When the sale of property or service in this state is 9,033
subject to the excise tax imposed by sections 5739.01 to 5739.31 9,034
of the Revised Code, provided said tax has been paid; 9,035
(2) Except as provided in division (D) of this section, 9,037
tangible personal property or services, the acquisition of which, 9,038
if made in Ohio, would be a sale not subject to the tax imposed 9,039
208
by sections 5739.01 to 5739.31 of the Revised Code; 9,040
(3) Property or services, the storage, use, or other 9,042
consumption of or benefit from which this state is prohibited 9,043
from taxing by the constitution CONSTITUTION of the United 9,045
States, laws of the United States, or the constitution 9,046
CONSTITUTION of this state. This exemption shall not exempt from 9,048
the application of the tax imposed by this section the storage, 9,049
use, or consumption of tangible personal property which THAT was 9,050
purchased in interstate commerce, but which THAT has come to rest 9,051
in this state, provided that fuel to be used or transported in 9,053
carrying on interstate commerce which THAT is stopped within this 9,054
state pending transfer from one conveyance to another is exempt 9,055
from the excise tax imposed by this section and section 5739.02 9,056
of the Revised Code;
(4) Transient use of tangible personal property in this 9,058
state by a nonresident tourist or vacationer, or a non-business 9,059
use within this state by a nonresident of this state, if the 9,060
property so used was purchased outside this state for use outside 9,061
this state and is not required to be registered or licensed under 9,062
the laws of this state; 9,063
(5) Tangible personal property or services rendered upon 9,065
which taxes have been paid to another jurisdiction to the extent 9,066
of the amount of the tax paid to such other jurisdiction. Where 9,067
the amount of the tax imposed by this section and imposed 9,068
pursuant to section 5741.021, 5741.022, or 5741.023 of the 9,069
Revised Code exceeds the amount paid to another jurisdiction, the 9,070
difference shall be allocated between the tax imposed by this 9,071
section and any tax imposed by a county or a transit authority 9,072
pursuant to section 5741.021, 5741.022, or 5741.023 of the 9,073
Revised Code, in proportion to the respective rates of such 9,074
taxes. 9,075
As used in this subdivision, "taxes paid to another 9,077
jurisdiction" means the total amount of retail sales or use tax 9,078
or similar tax based upon the sale, purchase, or use of tangible 9,079
209
personal property or services rendered legally, levied by and 9,080
paid to another state or political subdivision thereof, or to the 9,081
District of Columbia, where the payment of such tax does not 9,082
entitle the taxpayer to any refund or credit for such payment. 9,083
(6) THE TRANSFER OF A USED MANUFACTURED HOME OR USED 9,085
MOBILE HOME, AS DEFINED BY SECTION 5739.0210 OF THE REVISED CODE, 9,086
ON WHICH THE TRANSFER TAX IMPOSED BY SECTION 322.06 OF THE 9,087
REVISED CODE HAS BEEN PAID.
(D) The tax applies to the storage, use, or other 9,089
consumption in this state of tangible personal property or 9,090
services, the acquisition of which at the time of sale was 9,091
excepted under division (E)(1) of section 5739.01 of the Revised 9,092
Code from the tax imposed by section 5739.02 of the Revised Code, 9,093
but which has subsequently been temporarily or permanently 9,094
stored, used, or otherwise consumed in a taxable manner. 9,095
(E) For the purpose of the proper administration of 9,097
sections 5741.01 to 5741.22 of the Revised Code, and to prevent 9,098
the evasion of the tax hereby levied, it shall be presumed that 9,099
any use, storage, or other consumption of tangible personal 9,100
property in this state is subject to the tax until the contrary 9,101
is established. 9,102
Section 2. That existing sections 303.21, 305.31, 319.202, 9,104
319.302, 319.54, 321.261, 321.45, 322.01, 322.02, 322.021, 9,105
322.03, 322.05, 322.99, 323.151, 323.152, 323.153, 323.154, 9,106
323.155, 323.156, 323.31, 325.31, 519.21, 1151.349, 1345.71, 9,107
1506.01, 1521.01, 1923.01, 3733.01, 3733.02, 3733.021, 3733.022, 9,108
3733.025, 3733.06, 3733.101, 3733.11, 3733.19, 3781.06, 3781.07, 9,109
3781.10, 3781.181, 3791.04, 4501.01, 4503.04, 4503.042, 4503.06, 9,110
4503.061, 4503.062, 4503.063, 4503.064, 4503.065, 4503.066, 9,111
4503.067, 4503.19, 4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 9,112
4505.11, 4505.20, 4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 9,113
4733.18, 4905.90, 5117.01, 5701.02, 5715.39, 5728.01, 5739.02, 9,114
and 5741.02 of the Revised Code are hereby repealed. 9,116
Section 3. Section 305.31 of the Revised Code is presented 9,119
210
in this act as a composite of the section as amended by both Am. 9,121
Sub. S.B. 188 and Am. Sub. H.B. 99 of the 121st General Assembly,
with the new language of neither of the acts shown in capital 9,124
letters. Section 319.302 of the Revised Code is presented in 9,125
this act as a composite of the section as amended by both Sub. 9,127
H.B. 462 and Am. Sub. H.B. 517 of the 121st General Assembly,
with the new language of neither of the acts shown in capital 9,129
letters. Section 3781.10 of the Revised Code is presented in 9,130
this act as a composite of the section as amended by both Sub. 9,131
H.B. 231 and Am. Sub. S.B. 162 of the 121st General Assembly, 9,133
with the new language of neither of the acts shown in capital 9,134
letters. This is in recognition of the principle stated in 9,135
division (B) of section 1.52 of the Revised Code that such 9,136
amendments are to be harmonized where not substantively 9,137
irreconcilable and constitutes a legislative finding that such is 9,138
a resulting version in effect prior to the effective date of this 9,139
act.