As Passed by the House 1
123rd General Assembly 4
Regular Session Am. H. B. No. 27 5
1999-2000 6
REPRESENTATIVES GRENDELL-METELSKY-BRITTON-HARTNETT-PETERSON- 8
HOLLISTER-JOLIVETTE-HAINES-BEATTY-OLMAN-DePIERO-SCHULER- 9
BARRETT-PRINGLE-BUCHY-ROBERTS-BARNES 10
_________________________________________________________________ 11
A B I L L
To permit, for a limited time, the abatement of 13
unpaid property taxes, penalties, and interest 14
owed on property that would have been tax exempt 15
except for a failure to comply with certain tax 16
exemption procedures. 17
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 19
Section 1. As used in this section, "qualified property" 21
means real and tangible personal property that satisfies the 22
qualifications for tax exemption under the terms of section 23
3313.44, 5709.07, 5709.08, 5709.10, 5709.12, 5709.121, or 5709.14 24
of the Revised Code. 25
Notwithstanding section 5713.081 of the Revised Code, when 27
qualified property has not received tax exemption due to a 29
failure to comply with Chapter 5713. or section 5715.27 of the 31
Revised Code, the owner of the property, at any time on or before 32
six months after the effective date of this section, may file 33
with the Tax Commissioner an application requesting that the 34
property be placed on the tax exempt list and that all unpaid 35
taxes, penalties, and interest on the property be abated.
The application shall be made on the form prescribed by the 37
Tax Commissioner under section 5715.27 of the Revised Code and 38
shall list the name of the county in which the property is 39
located; the property's legal description; its taxable value; the 40
amount in dollars of the unpaid taxes, penalties, and interest; 41
2
the date of acquisition of title to the property; the use of the
property during any time that the unpaid taxes accrued; and any 42
other information required by the commissioner. The county 43
auditor shall supply the required information upon request of the 44
applicant.
Upon request of the applicant, the county treasurer shall 46
determine if all taxes, penalties, and interest that became a 47
lien on the qualified property before it first was used for an 48
exempt purpose and all special assessments charged against the 49
property have been paid in full. If so, the county treasurer 50
shall issue a certificate to the applicant stating that all such 51
taxes, penalties, interest, and assessments have been paid in 52
full. Prior to filing the application with the Tax Commissioner, 53
the applicant shall attach the county treasurer's certificate to 54
it. The commissioner shall not consider an application filed 55
under this section unless such a certificate is attached to it. 56
Upon receipt of the application and after consideration of 58
it, the Tax Commissioner shall determine if the applicant meets 59
the qualifications set forth in this section, and if so shall 60
issue an order directing that the property be placed on the tax 61
exempt list of the county and that all unpaid taxes, penalties, 62
and interest for every year the property met the qualifications 63
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 66
abated. If the commissioner finds that the property is not now
being so used or is being used for a purpose that would foreclose 67
its right to tax exemption, the commissioner shall issue an order 68
denying the application.
If the Tax Commissioner finds that the property is not 70
entitled to tax exemption and to the abatement of unpaid taxes, 71
penalties, and interest for any of the years for which the owner 72
claims an exemption or abatement, the commissioner shall order 73
the county treasurer of the county in which property is located 74
to collect all taxes, penalties, and interest due on the property
3
for those years in accordance with law. 75
The Tax Commissioner may apply this section to any 77
qualified property that is the subject of an application for 78
exemption pending before the commissioner on the effective date 79
of this section, without requiring the property owner to file an 80
additional application. The commissioner also may apply this
section to any qualified property that is the subject of an 81
application for exemption filed on or after the effective date of 82
this section and on or before six months after that effective 83
date, even though the application does not expressly request 84
abatement of unpaid taxes.