As Reported by House Ways & Means Committee 1
123rd General Assembly 4
Regular Session Am. H. B. No. 27 5
1999-2000 6
REPRESENTATIVES GRENDELL-METELSKY-BRITTON-HARTNETT- 8
PETERSON-HOLLISTER-JOLIVETTE-HAINES 9
_________________________________________________________________ 10
A B I L L
To permit, for a limited time, the abatement of 12
unpaid property taxes, penalties, and interest 13
owed on property that would have been tax exempt 14
except for a failure to comply with certain tax 15
exemption procedures. 16
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. As used in this section, "qualified property" 20
means real and tangible personal property that satisfies the 21
qualifications for tax exemption under the terms of section 22
3313.44, 5709.07, 5709.08, 5709.10, 5709.12, 5709.121, or 5709.14 23
of the Revised Code. 24
Notwithstanding section 5713.081 of the Revised Code, when 26
qualified property has not received tax exemption due to a 28
failure to comply with Chapter 5713. or section 5715.27 of the 30
Revised Code, the owner of the property, at any time on or before 31
six months after the effective date of this section, may file 32
with the Tax Commissioner an application requesting that the 33
property be placed on the tax exempt list and that all unpaid 34
taxes, penalties, and interest on the property be abated.
The application shall be made on the form prescribed by the 36
Tax Commissioner under section 5715.27 of the Revised Code and 37
shall list the name of the county in which the property is 38
located; the property's legal description; its taxable value; the 39
amount in dollars of the unpaid taxes, penalties, and interest; 40
the date of acquisition of title to the property; the use of the
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property during any time that the unpaid taxes accrued; and any 41
other information required by the commissioner. The county 42
auditor shall supply the required information upon request of the 43
applicant.
Upon request of the applicant, the county treasurer shall 45
determine if all taxes, penalties, and interest that became a 46
lien on the qualified property before it first was used for an 47
exempt purpose and all special assessments charged against the 48
property have been paid in full. If so, the county treasurer 49
shall issue a certificate to the applicant stating that all such 50
taxes, penalties, interest, and assessments have been paid in 51
full. Prior to filing the application with the Tax Commissioner, 52
the applicant shall attach the county treasurer's certificate to 53
it. The commissioner shall not consider an application filed 54
under this section unless such a certificate is attached to it. 55
Upon receipt of the application and after consideration of 57
it, the Tax Commissioner shall determine if the applicant meets 58
the qualifications set forth in this section, and if so shall 59
issue an order directing that the property be placed on the tax 60
exempt list of the county and that all unpaid taxes, penalties, 61
and interest for every year the property met the qualifications 62
for exemption described in section 3313.44, 5709.07, 5709.08,
5709.10, 5709.12, 5709.121, or 5709.14 of the Revised Code be 65
abated. If the commissioner finds that the property is not now
being so used or is being used for a purpose that would foreclose 66
its right to tax exemption, the commissioner shall issue an order 67
denying the application.
If the Tax Commissioner finds that the property is not 69
entitled to tax exemption and to the abatement of unpaid taxes, 70
penalties, and interest for any of the years for which the owner 71
claims an exemption or abatement, the commissioner shall order 72
the county treasurer of the county in which property is located 73
to collect all taxes, penalties, and interest due on the property
for those years in accordance with law. 74
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The Tax Commissioner may apply this section to any 76
qualified property that is the subject of an application for 77
exemption pending before the commissioner on the effective date 78
of this section, without requiring the property owner to file an 79
additional application. The commissioner also may apply this
section to any qualified property that is the subject of an 80
application for exemption filed on or after the effective date of 81
this section and on or before six months after that effective 82
date, even though the application does not expressly request 83
abatement of unpaid taxes.