As Introduced 1
123rd General Assembly 4
Regular Session H. B. No. 672 5
1999-2000 6
REPRESENTATIVES PETERSON-SCHULER 8
_________________________________________________________________ 9
A B I L L
To amend sections 319.202, 319.54, 321.24, 321.45, 11
323.153, 323.156, 323.31, 323.611, 4501.01, 12
4503.06, 4503.061, 4503.063, 4505.06, 4505.11,
4513.01, 4517.01, 4517.03, and 4517.24 of the 13
Revised Code to specify the application date of 14
certain provisions of Am. Sub. S.B. 142 of the 15
122nd General Assembly and to make other
clarifications regarding the taxation of 16
manufactured and mobile homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. That sections 319.202, 319.54, 321.24, 321.45, 20
323.153, 323.156, 323.31, 323.611, 4501.01, 4503.06, 4503.061, 21
4503.063, 4505.06, 4505.11, 4513.01, 4517.01, 4517.03, and 22
4517.24 of the Revised Code be amended to read as follows: 23
Sec. 319.202. Before the county auditor indorses any real 32
property conveyance or manufactured or mobile home conveyance 33
presented to the auditor pursuant to section 319.20 of the 35
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the 37
grantee or the grantee's representative shall submit in 38
triplicate a statement, prescribed by the tax commissioner, and 39
other information as the county auditor may require, declaring 40
the value of real property or manufactured or mobile home 41
conveyed, except that when the transfer is exempt under division 42
(F)(3) of section 319.54 of the Revised Code only a statement of 43
the reason for the exemption shall be required. Each statement 44
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submitted under this section shall contain the information 45
required under divisions (A) and (B) of this section. 46
(A) Each statement submitted under this section shall 48
either: 49
(1) Contain an affirmation by the grantee that the grantor 51
has been asked by the grantee or the grantee's representative 53
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the 55
current or following year's taxes on the manufactured or mobile 56
home conveyed will be reduced under division (A) of section 57
323.152 OR UNDER SECTION 4503.065 of the Revised Code and that 59
the grantor indicated that to the best of the grantor's knowledge 60
the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 62
stating: 63
(a) To the best of the grantor's knowledge the real 65
property or the manufactured or mobile home that is the subject 66
of the conveyance is eligible for and will receive a reduction in 68
taxes for or payable in the current year under division (A) of 69
section 323.152 OR UNDER SECTION 4503.065 of the Revised Code and 71
that the reduction or reductions will be reflected in the 72
grantee's taxes;
(b) The estimated amount of such reductions that will be 74
reflected in the grantee's taxes; 75
(c) That the grantor and the grantee have considered and 77
accounted for the total estimated amount of such reductions to 78
the satisfaction of both the grantee and the grantor. The 79
auditor shall indorse the instrument, return it to the grantee or 80
the grantee's representative, and provide a copy of the indorsed 82
instrument to the grantor or the grantor's representative. 83
(B) Each statement submitted under this section shall 85
either: 86
(1) Contain an affirmation by the grantee that the grantor 88
has been asked by the grantee or the grantee's representative 90
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whether to the best of the grantor's knowledge the real property 91
conveyed qualified for the current agricultural use valuation 92
under section 5713.30 of the Revised Code either for the 93
preceding or the current year and that the grantor indicated that 94
to the best of the grantor's knowledge the property conveyed was 95
not so qualified; or 96
(2) Be accompanied by a sworn or affirmed instrument 98
stating: 99
(a) To the best of the grantor's knowledge the real 101
property conveyed was qualified for the current agricultural use 102
valuation under section 5713.30 of the Revised Code either for 103
the preceding or the current year; 104
(b) To the extent that the property will not continue to 106
qualify for the current agricultural use valuation either for the 107
current or the succeeding year, that the property will be subject 108
to a recoupment charge equal to the tax savings in accordance 109
with section 5713.34 of the Revised Code; 110
(c) That the grantor and the grantee have considered and 112
accounted for the total estimated amount of such recoupment, if 113
any, to the satisfaction of both the grantee and the grantor. 114
The auditor shall indorse the instrument, forward it to the 115
grantee or the grantee's representative, and provide a copy of 117
the indorsed instrument to the grantor or the grantor's 118
representative.
(C) The grantor shall pay the fee required by division 120
(F)(3) of section 319.54 of the Revised Code; and, in the event 121
the board of county commissioners of the county has levied a real 122
property or a manufactured home transfer tax pursuant to Chapter 123
322. of the Revised Code, the amount required by the real 125
property or manufactured home transfer tax so levied. If the 126
conveyance is exempt from the fee provided for in division (F)(3) 127
of section 319.54 of the Revised Code and the tax, if any, levied 128
pursuant to Chapter 322. of the Revised Code, the reason for such 129
exemption shall be shown on the statement. "Value" means, in the 130
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case of any deed or certificate of title not a gift in whole or 131
part, the amount of the full consideration therefor, paid or to 132
be paid for the real estate or manufactured or mobile home 133
described in the deed or title, including the amount of any 136
mortgage or vendor's lien thereon. If property sold under a land 137
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 138
least twelve months prior to the date of conveyance, "value" 139
means the unpaid balance owed to the seller under the contract at 140
the time of the conveyance, but the statement shall set forth the 141
amount paid under such contract prior to the date of conveyance. 142
In the case of a gift in whole or part, "value" means the 143
estimated price the real estate or manufactured or mobile home 144
described in the deed or certificate of title would bring in the 145
open market and under the then existing and prevailing market 146
conditions in a sale between a willing seller and a willing 147
buyer, both conversant with the property and with prevailing 148
general price levels. No person shall willfully falsify the 149
value of property conveyed. 150
(D) The auditor shall indorse each conveyance on its face 152
to indicate the amount of the conveyance fee and compliance with 153
this section. The auditor shall retain the original copy of the 154
statement of value, forward to the tax commissioner one copy on 155
which shall be noted the most recent assessed value of the 156
property, and furnish one copy to the grantee or the grantee's 158
representative.
(E) In order to achieve uniform administration and 160
collection of the real property transfer fee required by division 161
(F)(3) of section 319.54 of the Revised Code, the tax 162
commissioner shall adopt and promulgate rules for the 163
administration and enforcement of the levy and collection of such 164
fee. 165
Sec. 319.54. (A) On all moneys collected by the county 174
treasurer on any tax duplicate of the county, other than estate 175
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tax duplicates, and on all moneys received as advance payments of 176
personal property and classified property taxes, the county 177
auditor, on settlement with the treasurer and tax commissioner, 178
on or before the date prescribed by law for such settlement or 179
any lawful extension of such date, shall be allowed as 180
compensation for the county auditor's services the following 181
percentages: 182
(1) On the first one hundred thousand dollars, two and 184
one-half per cent; 185
(2) On the next two million dollars, eight thousand three 187
hundred eighteen ten-thousandths of one per cent; 188
(3) On the next two million dollars, six thousand six 190
hundred fifty-five ten-thousandths of one per cent; 191
(4) On all further sums, one thousand six hundred 193
sixty-three ten-thousandths of one per cent. 194
If any settlement is not made on or before the date 196
prescribed by law for such settlement or any lawful extension of 197
such date, the aggregate compensation allowed to the auditor 198
shall be reduced one per cent for each day such settlement is 199
delayed after the prescribed date. No penalty shall apply if the 200
auditor and treasurer grant all requests for advances up to 201
ninety per cent of the settlement pursuant to section 321.34 of 202
the Revised Code. The compensation allowed in accordance with 203
this section on settlements made before the dates prescribed by 204
law, or the reduced compensation allowed in accordance with this 205
section on settlements made after the date prescribed by law or 206
any lawful extension of such date, shall be apportioned ratably 207
by the auditor and deducted from the shares or portions of the 208
revenue payable to the state as well as to the county, townships, 209
municipal corporations, and school districts. 210
(B) From all moneys collected by the county treasurer on 212
any tax duplicate of the county, other than estate tax 213
duplicates, and on all moneys received as advance payments of 214
personal property and classified property taxes, there shall be 215
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paid into the county treasury to the credit of the real estate 216
assessment fund created by section 325.31 of the Revised Code, an 217
amount to be determined by the county auditor, which shall not 218
exceed the following percentages: 219
(1) On the first one hundred thousand dollars, three and 221
one-half per cent; 222
(2) On the next three million dollars, one and 224
three-eighths per cent; 225
(3) On the next three million dollars, one per cent; 227
(4) On all further sums not exceeding one hundred fifty 229
million dollars, three-quarters of one per cent; 230
(5) On amounts exceeding one hundred fifty million 232
dollars, six-tenths of one per cent. 233
Such compensation shall be apportioned ratably by the 235
auditor and deducted from the shares or portions of the revenue 236
payable to the state as well as to the county, townships, 237
municipal corporations, and school districts. 238
(C) Each county auditor shall receive four per cent of the 240
amount of tax collected and paid into the county treasury, on 241
property omitted and placed by the county auditor on the tax 242
duplicate. 243
(D) On all estate tax moneys collected by the county 245
treasurer, the county auditor, on settlement semiannually with 246
the tax commissioner, shall be allowed, as compensation for the 247
auditor's services under Chapter 5731. of the Revised Code, the 249
following percentages: 250
(1) Four per cent on the first one hundred thousand 252
dollars; 253
(2) One-half of one per cent on all additional sums. 255
Such percentages shall be computed upon the amount 257
collected and reported at each semiannual settlement, and shall 258
be for the use of the general fund of the county. 259
(E) On all cigarette license moneys collected by the 261
county treasurer, the county auditor, on settlement semiannually 262
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with the treasurer, shall be allowed as compensation for the 263
auditor's services in the issuing of such licenses one-half of 265
one per cent of such moneys, to be apportioned ratably and 266
deducted from the shares of the revenue payable to the county and 267
subdivisions, for the use of the general fund of the county. 268
(F) The county auditor shall charge and receive fees as 270
follows: 271
(1) For deeds of land sold for taxes to be paid by the 273
purchaser, five dollars; 274
(2) For the transfer or entry of land, lot, or part of 277
lot, to be paid by the person requiring it OR THE TRANSFER OR
ENTRY OF A USED MANUFACTURED HOME OR USED MOBILE HOME AS DEFINED 278
IN SECTION 5739.0210 OF THE REVISED CODE, TRANSFERRED OR ENTERED 279
ON OR AFTER JANUARY 1, 2000, fifty cents for each transfer, TO BE 281
PAID BY THE PERSON REQUIRING IT;
(3) For receiving statements of value and administering 283
section 319.202 of the Revised Code, one dollar, or ten cents per 284
hundred dollars for each one hundred dollars, or fraction of one 285
hundred dollars, whichever is greater, of the value of the real 287
property transferred or, for sales occurring on or after January 288
1, 2000, the value of the used manufactured home or used mobile 291
home, as defined in division (A)(6) of section 5739.0210 of the 293
Revised Code, transferred, except no fee shall be charged when 294
the transfer is made: 295
(a) To or from the United States, this state, or any 297
instrumentality, agency, or political subdivision of the United 298
States or this state; 299
(b) Solely in order to provide or release security for a 301
debt or obligation; 302
(c) To confirm or correct a deed previously executed and 304
recorded; 305
(d) To evidence a gift, in trust or otherwise and whether 307
revocable or irrevocable, between husband and wife, or parent and 308
child or the spouse of either; 309
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(e) On sale for delinquent taxes or assessments; 311
(f) Pursuant to court order, to the extent that such 313
transfer is not the result of a sale effected or completed 314
pursuant to such order; 315
(g) Pursuant to a reorganization of corporations or 317
unincorporated associations or pursuant to the dissolution of a 318
corporation, to the extent that the corporation conveys the 319
property to a stockholder as a distribution in kind of the 320
corporation's assets in exchange for the stockholder's shares in 321
the dissolved corporation; 322
(h) By a subsidiary corporation to its parent corporation 324
for no consideration, nominal consideration, or in sole 325
consideration of the cancellation or surrender of the 326
subsidiary's stock; 327
(i) By lease, whether or not it extends to mineral or 329
mineral rights, unless the lease is for a term of years renewable 330
forever; 331
(j) When the value of the real property or the 333
manufactured or mobile home or the value of the interest that is 335
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 337
manufactured or mobile home, being transferred to the builder of 338
a new residence or to the dealer of a new manufactured or mobile 339
home when the former residence is traded as part of the 340
consideration for the new residence or new manufactured or mobile 341
home;
(l) To a grantee other than a dealer in real property or 343
in manufactured or mobile homes, solely for the purpose of, and 344
as a step in, the prompt sale of the real property or 345
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 347
and tangible consideration readily convertible into money is paid 348
or to be paid for the real estate or manufactured or mobile home 349
and the transaction is not a gift; 351
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(n) Pursuant to division (B) of section 317.22 of the 353
Revised Code, or to section 2113.61 of the Revised Code, between 355
spouses or to a surviving spouse pursuant to section 5302.17 of 356
the Revised Code as it existed prior to April 4, 1985, between 357
persons pursuant to section 5302.17 or 5302.18 of the Revised 358
Code on or after April 4, 1985, to a person who is a surviving, 359
survivorship tenant pursuant to section 5302.17 of the Revised 360
Code on or after April 4, 1985, or pursuant to section 5309.45 of 361
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 363
deceased; 364
(p) Of an easement or right-of-way when the value of the 366
interest conveyed does not exceed one thousand dollars; 367
(q) Of property sold to a surviving spouse pursuant to 369
section 2106.16 of the Revised Code; 370
(r) To or from an organization exempt from federal income 372
taxation under section 501(c)(3) of the "Internal Revenue Code of 373
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 374
transfer is without consideration and is in furtherance of the 375
charitable or public purposes of such organization; 376
(s) Among the heirs at law or devisees, including a 378
surviving spouse, of a common decedent, when no consideration in 379
money is paid or to be paid for the real property or manufactured 380
or mobile home; 381
(t) To a trustee of a trust, when the grantor of the trust 383
has reserved an unlimited power to revoke the trust; 384
(u) To the grantor of a trust by a trustee of the trust, 386
when the transfer is made to the grantor pursuant to the exercise 387
of the grantor's power to revoke the trust or to withdraw trust 388
assets;
(v) To the beneficiaries of a trust if the fee was paid on 390
the transfer from the grantor of the trust to the trustee or if 391
the transfer is made pursuant to trust provisions which became 392
irrevocable at the death of the grantor; 393
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(w) To a corporation for incorporation into a sports 395
facility constructed pursuant to section 307.696 of the Revised 396
Code. 397
The auditor shall compute and collect the fee. The auditor 399
shall maintain a numbered receipt system, as prescribed by the 400
tax commissioner, and use such receipt system to provide a 401
receipt to each person paying a fee. The auditor shall deposit 402
the receipts of the fees on conveyances in the county treasury 403
daily to the credit of the general fund of the county. 404
The real property transfer fee provided for in division 406
(F)(3) of this section shall be applicable to any conveyance of 407
real property presented to the auditor on or after January 1, 408
1968, regardless of its time of execution or delivery. 409
THE TRANSFER FEE FOR A USED MANUFACTURED OR MOBILE HOME 411
SHALL BE COMPUTED BY AND PAID TO THE COUNTY AUDITOR OF THE COUNTY 412
IN WHICH THE HOME IS LOCATED IMMEDIATELY PRIOR TO THE TRANSFER. 413
Sec. 321.24. (A) On or before the fifteenth day of 422
February, in each year, the county treasurer shall settle with 423
the county auditor for all taxes and assessments that he THE 424
TREASURER has collected on the general duplicate of real and 426
public utility property at the time of making the settlement. 427
(B) On or before the thirtieth day of June, in each year, 429
the treasurer shall settle with the auditor for all advance 430
payments of general personal and classified property taxes that 431
he THE TREASURER has received at the time of making the 432
settlement. 433
(C) On or before the tenth day of August, in each year, 435
the treasurer shall settle with the auditor for all taxes and 436
assessments that he THE TREASURER has collected on the general 437
duplicates of real and public utility property at the time of 439
making such settlement, not included in the preceding February 440
settlement.
(D) On or before the thirty-first day of October, in each 442
year, the treasurer shall settle with the auditor for all taxes 443
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that he THE TREASURER has collected on the general personal and 444
classified property duplicates, and for all advance payments of 446
general personal and classified property taxes, not included in 447
the preceding June settlement, that he THE TREASURER has received 448
at the time of making such settlement. 450
(E) In the event the time for the payment of taxes is 452
extended, pursuant to section 323.17 of the Revised Code, the 453
date on or before which settlement for the taxes so extended must 454
be made, as herein prescribed, shall be deemed to be extended for 455
a like period of time. At each such settlement, the auditor 456
shall allow to the treasurer, on the moneys received or collected 457
and accounted for by him THE TREASURER, his THE TREASURER'S fees, 459
at the rate or percentage allowed by law, at a full settlement of 460
the treasurer.
(F) Within thirty days after the day of each settlement of 462
taxes required under divisions (A) and (C) of this section, the 463
treasurer shall certify to the tax commissioner any adjustments 464
which have been made to the amount certified previously pursuant 465
to section 319.302 of the Revised Code and that the settlement 466
has been completed. Upon receipt of such certification, the 467
commissioner shall provide for payment to the county treasurer 468
from the general revenue fund of an amount equal to one-half of 469
the amount certified by the treasurer in the preceding tax year 470
under section 319.302 of the Revised Code. Such payment shall be 471
credited upon receipt to the county's undivided income tax fund, 472
and the county auditor shall transfer to the county general fund 473
from the amount thereof the total amount of all fees and charges 474
which the auditor and treasurer would have been authorized to 475
receive had such division SECTION not been in effect and that 476
amount had been levied and collected as taxes. The county 478
auditor shall distribute the amount remaining among the various 479
taxing districts in the county as if it had been levied, 480
collected, and settled as real property taxes. 481
(G) Within thirty days after the day of the settlement 483
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required in division (D) of this section, the treasurer shall 484
certify to the commissioner that the settlement has been 485
completed. Upon receipt of that certification, the commissioner 486
shall provide for payment to the county treasurer from the 487
general revenue fund of the amount certified under section 488
319.311 of the Revised Code in the current year. The payment 489
shall be credited upon receipt to the county's undivided income 490
tax fund, and the county auditor shall distribute the amount 491
thereof among the various taxing districts of the county as if it 492
had been levied, collected, and settled as personal property 493
taxes. The amount received by a taxing district under this 494
division shall be apportioned among its funds in the same 495
proportion as the current year's personal property taxes are 496
apportioned. 497
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH YEAR, 500
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES AND ASSESSMENTS THAT THE COUNTY TREASURER 501
HAS COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME 503
OF MAKING THE SETTLEMENT. 504
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, 506
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL 507
REMAINING MANUFACTURED HOME TAXES AND ASSESSMENTS THAT THE COUNTY 508
TREASURER HAS COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT 509
THE TIME OF MAKING THE SETTLEMENT. 510
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED 512
UNDER SECTION 4503.06 OF THE REVISED CODE, THE TIME FOR MAKING 513
THE SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS 514
SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME. 515
Sec. 321.45. (A) As used in this section: 524
(1) "Taxpayer" means any person in whose name a parcel of 526
property or manufactured or mobile home is listed on the tax 527
duplicate.
(2) "Prepayment" means any amount given to the county 529
treasurer by a taxpayer under this section for the treasurer to 530
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apply as payment of the taxpayer's total taxes due in accordance 531
with this section. 532
(3) In the case of a parcel of property or a manufactured 534
or mobile home listed on the real property tax list, "taxes," 535
"delinquent taxes," and "current taxes" have the same meanings as 537
in section 323.01 of the Revised Code. In the case of a 538
manufactured or mobile home listed on the manufactured home tax
list, "taxes" means manufactured home taxes levied pursuant to 539
section 4503.06 of the Revised Code. 540
(4) "Duplicate" means the treasurer's duplicate of real 542
and public utility property and the manufactured home tax list. 543
(5) In the case of a parcel of property or a manufactured 545
or mobile home listed on the real property tax list, "total taxes 546
due" means all delinquent taxes and that portion of current taxes 548
that, in order to avoid a penalty, are required to be paid by the 549
next date that is the last date on which an installment of taxes 550
may be paid without penalty. In the case of a manufactured or 551
mobile home listed on the manufactured home tax list, "total
taxes due" means all taxes levied and due under section 4503.06 552
of the Revised Code, including any penalty OR INTEREST. 553
(B)(1) A county treasurer may enter into a written 555
agreement with any taxpayer, upon mutually agreed on terms and 557
conditions, under which both of the following occur: 558
(a) The taxpayer agrees to tender prepayments of taxes on 560
a parcel of property or manufactured or mobile home listed on the 562
tax duplicate in the name of the taxpayer;
(b) The treasurer agrees to accept the prepayments and 564
hold them either in an escrow fund or a separate depository 565
account until the last day that an installment of current taxes 566
may be paid without penalty, at which time the treasurer further 568
agrees to apply, in payment of the total taxes due on the parcel 569
or the manufactured or mobile home, an amount of the prepayments 571
that equals the total taxes due on the parcel or the manufactured 572
or mobile home. If a discount is not given under division (B)(2) 574
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of this section, any earnings on prepayments in an escrow fund or 575
depository account shall be paid to the credit of a special 576
interest account to be used by the treasurer only for the payment 577
of the expenses incurred in establishing and administering the 578
system for collecting prepayments under division (B)(1) of this 580
section.
(2) In addition to providing for the items enumerated in 582
division (B)(1) of this section, the agreement may provide for 583
the treasurer to invest prepayments held in the escrow fund or 584
depository account, subject to Chapter 135. of the Revised Code, 585
and apply the investment earnings thereon, after deducting an 586
amount to pay the expenses incurred by the treasurer in 587
establishing and administering the prepayment system, as a 588
discount against the total taxes due of each taxpayer entering 589
into such an agreement. The balance applied to the discounts 590
shall be apportioned among taxpayers in such a manner that the 591
discount credited to a taxpayer for each parcel of property or 592
manufactured or mobile home for which taxes are prepaid is 594
commensurate with the amount of current taxes due and the length 595
of time current taxes are held in escrow. Discounts accruing to 596
prepayments made for a tax year shall be applied against total 597
taxes due for the ensuing tax year. No discount shall be 598
apportioned to a taxpayer who fails to pay the total taxes due or 599
fails to make prepayments pursuant to the terms of the agreement. 600
(C) A prepayment accepted by a treasurer under an 602
agreement under division (B) of this section does not constitute 603
a payment of taxes until it is applied toward the payment of 604
taxes as provided in this section. A separate prepayment 605
agreement is required for each parcel of property or manufactured 606
or mobile home, except that a taxpayer who makes prepayments on 607
more than one parcel or manufactured or mobile home may enter 608
into a single agreement covering all of the parcels or 610
manufactured or mobile homes. The single agreement shall specify 611
the manner in which each prepayment shall be apportioned among 612
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the parcels or manufactured or mobile homes. The treasurer shall 614
keep a separate record for each parcel or manufactured or mobile 615
home showing the date and amount of each prepayment. 616
(D) No treasurer shall fail to apply prepayments toward 618
the payment of taxes as required pursuant to an agreement entered 619
into under division (B) of this section; however, the total 620
amount of prepayments shall equal or exceed the total taxes due, 621
less any discount applied for a previous period under division 622
(B)(2) of this section. 623
(E) The treasurer shall give each person who makes a tax 625
prepayment in person at the office of the county treasurer a 626
receipt in the form that the prepayment agreement requires. The 627
treasurer shall give a receipt to a person who makes a tax 628
prepayment to the treasurer by mail only if the taxpayer encloses 629
with the prepayment an addressed envelope with sufficient 630
postage, in which case the treasurer shall insert a receipt for 631
the prepayment in that envelope and deposit it in the mail. The 632
treasurer may refund any amount tendered as a prepayment if the 633
taxpayer so requests and files with the treasurer an affidavit 634
and the supporting documents the treasurer requires providing 635
that the taxpayer no longer owns the property. The request for 636
the refund shall be made prior to the date of the mailing of a 637
tax bill and escrow statement to the taxpayer. If a taxpayer who 638
has entered into a prepayment agreement pursuant to this section 639
dies before the last day on which an installment of current taxes 640
may be paid without penalty, the treasurer may refund the amount 641
of any prepayments made by that taxpayer to the executor or 642
administrator of the taxpayer's estate. 643
(F) If the treasurer has received any prepayments from a 645
taxpayer, the treasurer shall add to the tax bill required by 646
section 323.13 of the Revised Code a tax escrow statement that 647
shall specify the total amount of prepayments received by the 648
treasurer on or before the date the statement was prepared, the 649
balance of total taxes due for which no prepayment has been 650
16
received, the amount of any discount to be applied to total taxes 651
due, and the date the statement was prepared. 652
(G) If the total amount of a taxpayer's prepayments to the 654
treasurer made on or before the final date an installment of 655
taxes may be paid without penalty do not equal or exceed the 656
total taxes due on that date, the taxpayer is not relieved of any 657
late penalty or interest otherwise due pursuant to section 658
323.121 of the Revised Code. If the treasurer fails to apply 659
prepayments received by the treasurer's office in accordance with 661
the terms of an agreement and the total amount of the taxpayer's 662
prepayments equals or exceeds the total taxes due, the taxpayer 663
is relieved of any late penalty or interest imposed under section 664
323.121 of the Revised Code. 665
(H) The office of the county treasurer shall bear all of 667
the costs of establishing and administering a system for 668
collecting prepayments as permitted by this section. 669
(I) Before the county treasurer commences a prepayment 671
system, the tax commissioner shall approve all procedures and 672
forms to be used in the system. 673
(J) The treasurer may enter into any agreements necessary 675
to enable the taxpayer to make prepayments of taxes to the office 676
of the treasurer through the electronic transfer of funds from an 677
account in the name of the taxpayer at a financial institution. 678
Sec. 323.153. (A) To obtain a reduction in real property 689
taxes under division (A) or (B) of section 323.152 of the Revised 690
Code or in manufactured home taxes under division (B) of section 691
323.152 of the Revised Code, the owner shall file an application 692
with the county auditor of the county in which the owner's 693
homestead is located.
(1) An application for reduction based upon a physical 695
disability shall be accompanied by a certificate signed by a 696
physician, and an application for reduction based upon a mental 697
disability shall be accompanied by a certificate signed by a 698
physician or psychologist licensed to practice in this state, 699
17
attesting to the fact that the applicant is permanently and 700
totally disabled. The certificate shall be in a form that the 701
tax commissioner requires and shall include the definition of 702
permanently and totally disabled as set forth in section 323.151 703
of the Revised Code. An application for reduction based upon a 704
disability certified as permanent and total by a state or federal 705
agency having the function of so classifying persons shall be 706
accompanied by a certificate from that agency. Such an 707
application constitutes a continuing application for a reduction 708
in taxes for each year in which the dwelling is the applicant's 709
homestead and the amount of the reduction in taxable value to 710
which the applicant is entitled does not exceed either the amount 712
or percentage of the reduction to which the applicant was 713
entitled for the year in which the application was first filed. 715
(2) An application for a reduction in taxes under division 717
(B) of section 323.152 of the Revised Code shall be filed only if 719
the homestead or manufactured or mobile home was transferred in 720
the preceding year or did not qualify for and receive the 721
reduction in taxes under that division for the preceding tax 722
year. The application for homesteads transferred in the 723
preceding year shall be incorporated into any form used by the 725
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 726
Revised Code, and OR OF USED MANUFACTURED HOMES OR USED MOBILE 728
HOMES AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. THE 729
OWNER OF A MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER 730
DIVISION (D)(4) OF SECTION 4503.06 OF THE REVISED CODE TO BE 731
TAXED UNDER DIVISION (D)(2) OF THAT SECTION FOR THE ENSUING YEAR 732
MAY FILE THE APPLICATION AT THE TIME OF MAKING THAT ELECTION. 733
THE APPLICATION shall contain a statement that failure by the 735
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 736
owner from receiving the reduction in taxes until a proper 737
application is filed within the period prescribed by division 738
18
(A)(3) of this section. Such an application constitutes a 739
continuing application for a reduction in taxes for each year in 740
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 742
division (A)(1) or (2) or notification under division (C) of this 743
section after a certificate of reduction has been issued under 744
section 323.154 of the Revised Code is prima-facie evidence that 745
the original applicant is entitled to the reduction in taxes 746
calculated on the basis of the information contained in the 748
original application. The original application and any
subsequent application, including any late application, shall be 749
in the form of a signed statement and shall be filed after the 750
first Monday in January and not later than the first Monday in 751
June. The original application and any subsequent application 752
for a reduction in real property taxes shall be filed in the year 753
for which the reduction is sought. The original application and 754
any subsequent application for a reduction in manufactured home 755
taxes shall be filed in the year preceding the year for which the 756
reduction is sought. The statement shall be on a form, devised 757
and supplied by the tax commissioner, which shall require no more 758
information than is necessary to establish the applicant's 759
eligibility for the reduction in taxes and the amount of the 760
reduction, and shall include an affirmation by the applicant that 761
ownership of the homestead was not acquired from a person, other 762
than a the applicant's spouse, related to the owner by 763
consanguinity or affinity for the purpose of qualifying for the 764
real property or manufactured home tax reduction provided for in 765
division (A) or (B) of section 323.152 of the Revised Code. The 766
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing 767
to comply with division (C) of this section results in the 768
revocation of the right to the reduction for a period of three 769
years. In the case of an application for a reduction in taxes 770
under division (A) of section 323.152 of the Revised Code, the 771
19
form shall contain a statement that signing the application 772
constitutes a delegation of authority by the applicant to the 773
county auditor to examine any financial records relating to 774
income earned by the applicant as stated on the application for 775
the purpose of determining a possible violation of division (D) 776
or (E) of this section. 777
(B) A late application for a tax reduction for the year 779
preceding the year in which an original application is filed, or 780
for a reduction in manufactured home taxes for the year in which 781
an original application is filed, may be filed with the original 782
application. If the county auditor determines the information 784
contained in the late application is correct, the auditor shall 785
determine the amount of the reduction in taxes to which the 786
applicant would have been entitled for the preceding tax year had 787
the applicant's application been timely filed and approved in 788
that year.
The amount of such reduction shall be treated by the 790
auditor as an overpayment of taxes by the applicant and shall be 791
refunded in the manner prescribed in section 5715.22 of the 792
Revised Code for making refunds of overpayments. On the first 793
day of July of each year, the county auditor shall certify the 794
total amount of the reductions in taxes made in the current year 795
under this division to the tax commissioner, who shall treat the 796
full amount thereof as a reduction in taxes for the preceding tax 797
year and shall make reimbursement to the county therefor in the 798
manner prescribed by section 323.156 of the Revised Code, from 799
money appropriated for that purpose. 800
(C) If, in any year after an application has been filed 802
under division (A)(1) or (2) of this section, the owner does not 804
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 806
qualifies for a reduction in taxes that is to be based upon a 807
reduction in taxable value less than either the percentage or 808
amount of the reduction in taxable value to which the owner was 809
20
entitled in the year the application was filed, the owner shall 810
notify the county auditor that the owner is not qualified for a 811
reduction in taxes or file a new application under division 812
(A)(1) or (2) of this section. If the county auditor or county 813
treasurer discovers that the owner of property not entitled to 814
the reduction in taxes under division (B) of section 323.152 of 816
the Revised Code failed to notify the county auditor as required 817
by this paragraph, a charge shall be imposed against the property 818
in the amount by which taxes were reduced under that division for 819
each tax year the county auditor ascertains that the property was 820
not entitled to the reduction and was owned by the current owner. 821
Interest shall accrue in the manner prescribed by division (B) of 822
section 323.121 OR DIVISION (G)(2) OF SECTION 4503.06 of the 823
Revised Code on the amount by which taxes were reduced for each 825
such tax year as if the reduction became delinquent taxes at the 826
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 828
notify the owner, by ordinary mail, of the charge, of the owner's 829
right to appeal the charge, and of the manner in which the owner 830
may appeal. The owner may appeal the imposition of the charge 831
and interest by filing an appeal with the county board of 832
revision not later than the last day prescribed for payment of 833
real and public utility property taxes under section 323.12 of 834
the Revised Code following receipt of the notice and occurring at 836
least ninety days after receipt of the notice. The appeal shall 837
be treated in the same manner as a complaint relating to the 838
valuation or assessment of real property under Chapter 5715. of 839
the Revised Code. The charge and any interest shall be collected 841
as other delinquent taxes.
Each year during January, the county auditor shall furnish 843
by ordinary mail a continuing application to each person issued a 844
certificate of reduction under section 323.154 of the Revised 845
Code with respect to a reduction in taxes under division (A) of 846
section 323.152 of the Revised Code. The continuing application 847
21
shall be used to report changes in total income that would have 848
the effect of increasing or decreasing the reduction in taxable 849
value to which the owner is entitled, changes in ownership of the 850
homestead, including changes in or revocation of a revocable 851
inter vivos trust, changes in disability, and other changes in 852
the information earlier furnished the auditor relative to the 854
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 855
in June; provided, that if such changes do not affect the status 856
of the homestead exemption or the amount of the reduction to 857
which the owner is entitled under division (A) of section 323.152 858
of the Revised Code, the application does not need to be 859
returned. 860
Each year during February, the county auditor, except as 862
otherwise provided in this paragraph, shall furnish by ordinary 864
mail an original application to the owner, as of the first day of 865
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that 866
qualified for and received a reduction in taxes under division 867
(B) of section 323.152 of the Revised Code for the preceding tax 868
year. In order to receive the reduction under that division, the 869
owner shall file the application with the county auditor not 870
later than the first Monday in June. If the application is not 871
timely filed, the auditor shall not grant a reduction in taxes 872
for the homestead for the current year, and shall notify the 873
owner that the reduction in taxes has not been granted, in the 874
same manner prescribed under section 323.154 of the Revised Code 875
for notification of denial of an application. Failure of an 876
owner to receive an application does not excuse the failure of 878
the owner to file an original application. The county auditor is 879
not required to furnish an application under this paragraph for 880
any homestead for which application has previously been made on a 881
form incorporated into any form used by the county auditor to 882
administer the tax law in respect to the conveyance of real 883
22
property OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES, and 884
an owner who previously has applied on such a form is not 885
required to return an application furnished under this paragraph. 886
(D) No person shall knowingly make a false statement for 888
the purpose of obtaining a reduction in the person's real 889
property or manufactured home taxes under section 323.152 of the 890
Revised Code.
(E) No person shall knowingly fail to notify the county 892
auditor of changes required by division (C) of this section that 893
have the effect of maintaining or securing a reduction in taxable 894
value of homestead property or a reduction in taxes in excess of 895
the reduction allowed under section 323.152 of the Revised Code. 896
(F) No person shall knowingly make a false statement or 898
certification attesting to any person's physical or mental 899
condition for purposes of qualifying such person for tax relief 900
pursuant to sections 323.151 to 323.157 of the Revised Code. 901
Sec. 323.156. Within thirty days after a settlement of 910
taxes under divisions (A) and, (C), AND (H) of section 321.24 of 912
the Revised Code, the county treasurer shall certify to the tax 913
commissioner one-half of the total amount of taxes on real 914
property that were reduced pursuant to section 323.152 of the 915
Revised Code for the preceding tax year, and one-half of the 916
total amount of taxes on manufactured and mobile homes that were 917
reduced pursuant to division (B) of section 323.152 of the 918
Revised Code for the current tax year, as evidenced by the 920
certificates of reduction and the tax duplicate certified to the 921
county treasurer by the county auditor. The commissioner, within 923
thirty days of the receipt of such certification CERTIFICATIONS, 924
shall provide for payment to the county treasurer, from the 925
general revenue fund, of the amount certified, which shall be 927
credited upon receipt to the county's undivided income tax fund, 928
and an amount equal to two per cent of the amount by which taxes 929
were reduced, which shall be credited upon receipt to the county 930
general fund as a payment, in addition to the fees and charges 931
23
authorized by sections 319.54 and 321.26 of the Revised Code, to 932
the county auditor and treasurer for the costs of administering 933
the exemption provided under sections 323.151 to 323.157 of the 934
Revised Code.
Immediately upon receipt of funds into the county undivided 936
income tax fund under this section, the auditor shall distribute 937
the full amount thereof among the taxing districts in the county 938
as though the total had been paid as taxes by each person for 939
whom taxes were reduced under sections 323.151 to 323.157 of the 940
Revised Code. 941
Sec. 323.31. (A) Delinquent taxes charged against any 950
entry of real property, or charged against a manufactured or 951
mobile home pursuant to division (C) of section 4503.06 of the 952
Revised Code, may be paid pursuant to this division by the person 954
who owns the real property or manufactured or mobile home or is a 955
vendee in possession under a purchase agreement or land contract 956
after entering into a written undertaking with the county 957
treasurer in a form prescribed or approved by the tax 958
commissioner. The undertaking may be entered into at any time 959
prior to the commencement of foreclosure proceedings by the 960
county treasurer and the county prosecuting attorney pursuant to 962
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 963
commencement of foreclosure proceedings by a private attorney 964
pursuant to section 5721.37 of the Revised Code, or the 965
commencement of foreclosure and forfeiture proceedings pursuant 966
to section 5721.14 of the Revised Code, OR THE COMMENCEMENT OF 967
COLLECTION PROCEEDINGS PURSUANT TO DIVISION (H) OF SECTION 969
4503.06 OF THE REVISED CODE BY THE FILING OF A CIVIL ACTION AS 970
PROVIDED IN THAT DIVISION. A duplicate copy of each such 971
undertaking shall be filed with the county auditor, who shall 972
attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent 973
manufactured home tax list, or who shall enter an asterisk in the 975
24
margin next to the entry for the tract or lot on the master list 976
of delinquent tracts, master list of delinquent vacant tracts, or 978
next to the entry for the home on the delinquent manufactured 979
home tax list, prior to filing it with the prosecuting attorney 980
under section 5721.13 of the Revised Code, or, in the case of the 981
delinquent manufactured home tax list, prior to filing it with 982
the county recorder under division (H)(2) of section 4503.06 of 984
the Revised Code. If the undertaking is entered into after the 985
certificate or the master list has been filed with the 986
prosecuting attorney, the treasurer shall file the duplicate copy 987
with the prosecuting attorney. A duplicate copy of each such 988
undertaking shall be mailed by first class mail to each 989
certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in THAT section 991
5721.30 of the Revised Code, is the subject of the undertaking. 992
An undertaking entered into under this division shall 994
provide for the payment of delinquent taxes in installments over 995
a period not to exceed five years beginning on the earliest date 996
delinquent taxes that are the subject of the undertaking were 997
included in a certification under section 5721.011 or under 998
division (H)(2) of section 4503.06 of the Revised Code; however, 1,000
a person entering into an undertaking who owns and occupies 1,001
residential real property may request, and the treasurer shall 1,002
allow, an undertaking providing for payment in installments over 1,004
a period of no fewer than two years beginning on that date. 1,005
For each undertaking, the county treasurer shall determine 1,008
and shall specify in the undertaking the number of installments, 1,009
the amount of each installment, and the schedule for payment of 1,010
the installments. Each installment payment shall be apportioned 1,011
among the several funds for which taxes have been assessed and 1,012
shall be applied to the items of taxes charged in the order in 1,013
which they became due. 1,014
When an installment payment is not received by the 1,016
treasurer when due or any current taxes charged against the 1,017
25
property become delinquent, the undertaking becomes void unless 1,018
the treasurer permits a new undertaking to be entered into; if 1,019
the treasurer does not permit a new undertaking to be entered 1,020
into, the treasurer shall certify to the auditor that the 1,021
undertaking has become void. A new undertaking entered into 1,022
under this paragraph shall provide for payment of the outstanding 1,023
balance of delinquent taxes over a period that, when added to the 1,024
periods of any previous undertakings that had elapsed prior to 1,025
their becoming void, does not exceed ten years. 1,026
Upon receipt of such a certification, the auditor shall 1,028
destroy the duplicate copy of the undertaking. If such copy has 1,030
been filed with the prosecuting attorney, the auditor immediately
shall deliver the certification to the prosecuting attorney, who 1,031
shall attach it to the appropriate certificate and the duplicate 1,032
copy of the voided undertaking or strike through the asterisk 1,033
entered in the margin of the master list next to the entry for 1,034
the tract or lot that is the subject of the voided undertaking. 1,035
The prosecuting attorney then shall institute a proceeding to 1,036
foreclose the lien of the state in accordance with section 323.25 1,037
or 5721.18 of the Revised Code or, in the case of delinquent 1,038
vacant land, shall institute a foreclosure proceeding in 1,039
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,040
a foreclosure and forfeiture proceeding in accordance with 1,041
section 5721.14 of the Revised Code. IN THE CASE OF A 1,043
MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER SHALL CAUSE A 1,044
CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION (H) OF 1,045
SECTION 4503.06 OF THE REVISED CODE.
After a tax certificate has been sold respecting a 1,047
delinquent parcel under section 5721.32 or 5721.33 of the Revised 1,048
Code, a written undertaking may not be entered into under this 1,050
section to pay the delinquent amounts. To pay the delinquency in
installments, the owner or other person seeking to redeem the 1,051
parcel shall enter into a redemption payment plan under division 1,052
(C) of section 5721.38 of the Revised Code. 1,053
26
(B) Within ten days after the date prescribed by section 1,055
323.12 or 323.17 or division, DIVISIONS (D)(3) AND (F)(1) of 1,057
section 4503.06, OR SECTION 4503.063 of the Revised Code for 1,058
payment of the first half installment of the current taxes, 1,060
INCLUDING ANY EXTENSION THEREOF, any person failing to pay the 1,062
amount required by such date, with the consent of the treasurer, 1,063
may enter into a written undertaking with the treasurer, in a 1,064
form prescribed by the tax commissioner, to pay all current taxes 1,065
pursuant to this division. The agreement shall provide for the 1,066
entire amount of such taxes to be paid in three or fewer 1,067
installments before the date set by section 323.12 or 323.17 or 1,068
division, DIVISIONS (D)(3) AND (F)(1) of section 4503.06, OR 1,069
SECTION 4503.063 of the Revised Code for the payment of the 1,070
second installment of such taxes, INCLUDING ANY EXTENSION 1,071
THEREOF. Each payment made under this division shall be not less 1,073
than one-third of the total amount of the current taxes, unless 1,074
the collection of a particular tax has been legally enjoined, or 1,075
unless at any scheduled payment date less than one-third of the 1,076
total amount remains unpaid, in which case the total balance 1,077
shall be paid.
If a payment is not received by the treasurer when due 1,079
under the terms of an undertaking made under this division, the 1,080
treasurer may permit the taxpayer to make the payment at a later 1,081
date, provided the payment is received before the date set by 1,082
section 323.12 or 323.17 or division, DIVISIONS (D)(3) AND (F)(1) 1,084
of section 4503.06, OR SECTION 4503.063 of the Revised Code for 1,085
the payment of the second installment of current taxes, INCLUDING 1,087
ANY EXTENSION THEREOF. If the total taxes arranged to be paid 1,089
pursuant to such an undertaking are not received before such 1,090
date, the undertaking shall become void and the treasurer shall 1,091
proceed to collect all unpaid taxes then due by any other means 1,092
provided by law.
(C) A certificate holder, as defined in section 5721.30 of 1,094
the Revised Code, may also pay all of any delinquent taxes, 1,095
27
assessments, penalties, interest, and charges on the related 1,096
certificate parcel, as defined in section 5721.30 of the Revised 1,097
Code, the lien against which has not been transferred by the sale 1,098
of a tax certificate, as defined in section 5721.30 of the 1,099
Revised Code, and the amount of the payment shall constitute a 1,101
separate lien against the certificate parcel that shall be 1,102
evidenced by the issuance by the treasurer to the certificate 1,103
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 1,104
paid on the related certificate parcel. The amount of the 1,106
payment as set forth in the tax certificate shall earn interest 1,107
at the rate of eighteen per cent per year. If there are multiple 1,108
certificate holders with respect to a certificate parcel, the 1,109
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 1,110
right shall be exercised, if at all, within one hundred eighty 1,111
days after such taxes become delinquent. 1,112
Sec. 323.611. At the request of the county treasurer, a 1,122
board of county commissioners may enter into a contract with any 1,123
financial institution under which the financial institution, in 1,124
accordance with the terms of the contract, receives real property 1,125
AND MANUFACTURED HOME tax payments at a post office box, opens 1,126
the mail delivered to that box, processes the checks and other 1,128
payments received in such mail and deposits them into the 1,129
treasurer's account, and provides the county treasurer daily 1,130
receipt information with respect to such payments. The contract 1,131
shall not be entered into unless: 1,132
(A) There is attached to the contract a certification by 1,134
the auditor of state that the financial institution and the 1,135
treasurer have given assurances satisfactory to the auditor of 1,136
state that the records of the financial institution, to the 1,137
extent that they relate to tax payments covered by the contract, 1,138
shall be subject to audit by the auditor of state to the same 1,139
extent as if the services for which the financial institution has 1,140
28
agreed to perform were being performed by the treasurer; 1,141
(B) The contract is awarded in accordance with sections 1,143
307.86 to 307.92 of the Revised Code; 1,144
(C) The treasurer's surety bond includes within its 1,146
coverage any loss that might occur as the result of the contract; 1,147
(D) The provisions of the contract do not conflict with 1,149
accounting and reporting requirements prescribed by the auditor 1,150
of state. 1,151
Sec. 4501.01. As used in this chapter and Chapters 4503., 1,161
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 1,162
Revised Code, and in the penal laws, except as otherwise 1,163
provided: 1,164
(A) "Vehicles" means everything on wheels or runners, 1,166
including motorized bicycles, but does not mean vehicles that are 1,167
operated exclusively on rails or tracks or from overhead electric 1,168
trolley wires and vehicles that belong to any police department, 1,169
municipal fire department, or volunteer fire department, or that 1,170
are used by such a department in the discharge of its functions. 1,171
(B) "Motor vehicle" means any vehicle, including mobile 1,174
homes and recreational vehicles, that is propelled or drawn by 1,176
power other than muscular power or power collected from overhead 1,177
electric trolley wires. "Motor vehicle" does not include 1,178
motorized bicycles, road rollers, traction engines, power 1,179
shovels, power cranes, and other equipment used in construction 1,180
work and not designed for or employed in general highway 1,181
transportation, well-drilling machinery, ditch-digging machinery, 1,182
farm machinery, trailers that are used to transport agricultural 1,183
produce or agricultural production materials between a local 1,184
place of storage or supply and the farm when drawn or towed on a 1,185
public road or highway at a speed of twenty-five miles per hour 1,186
or less, threshing machinery, hay-baling machinery, corn sheller, 1,187
hammermill and agricultural tractors, machinery used in the 1,188
production of horticultural, agricultural, and vegetable 1,189
products, and trailers that are designed and used exclusively to 1,190
29
transport a boat between a place of storage and a marina, or in 1,191
and around a marina, when drawn or towed on a public road or 1,192
highway for a distance of no more than ten miles and at a speed 1,193
of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any 1,195
self-propelling vehicle that is designed or used for drawing 1,196
other vehicles or wheeled machinery, but has no provisions for 1,197
carrying loads independently of such other vehicles, and that is 1,198
used principally for agricultural purposes. 1,199
(D) "Commercial tractor," except as defined in division 1,201
(C) of this section, means any motor vehicle that has motive 1,202
power and either is designed or used for drawing other motor 1,203
vehicles, or is designed or used for drawing another motor 1,205
vehicle while carrying a portion of the other motor vehicle or 1,206
its load, or both.
(E) "Passenger car" means any motor vehicle that is 1,208
designed and used for carrying not more than nine persons and 1,209
includes any motor vehicle that is designed and used for carrying 1,210
not more than fifteen persons in a ridesharing arrangement. 1,211
(F) "Collector's vehicle" means any motor vehicle or 1,213
agricultural tractor or traction engine that is of special 1,214
interest, that has a fair market value of one hundred dollars or 1,215
more, whether operable or not, and that is owned, operated, 1,216
collected, preserved, restored, maintained, or used essentially 1,217
as a collector's item, leisure pursuit, or investment, but not as 1,218
the owner's principal means of transportation. "Licensed 1,219
collector's vehicle" means a collector's vehicle, other than an 1,220
agricultural tractor or traction engine, that displays current, 1,221
valid license tags issued under section 4503.45 of the Revised 1,222
Code, or a similar type of motor vehicle that displays current, 1,223
valid license tags issued under substantially equivalent 1,224
provisions in the laws of other states. 1,225
(G) "Historical motor vehicle" means any motor vehicle 1,227
that is over twenty-five years old and is owned solely as a 1,228
30
collector's item and for participation in club activities, 1,229
exhibitions, tours, parades, and similar uses, but that in no 1,230
event is used for general transportation. 1,231
(H) "Noncommercial motor vehicle" means any motor vehicle, 1,233
including a farm truck as defined in section 4503.04 of the 1,234
Revised Code, that is designed by the manufacturer to carry a 1,235
load of no more than one ton and is used exclusively for purposes 1,236
other than engaging in business for profit. 1,237
(I) "Bus" means any motor vehicle that has motor power and 1,240
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 1,241
not more than fifteen passengers in a ridesharing arrangement. 1,242
(J) "Commercial car" means any motor vehicle that has 1,244
motor power and is designed and used for carrying merchandise or 1,245
freight, or that is used as a commercial tractor. 1,246
(K) "Bicycle" means every device, other than a tricycle 1,248
that is designed solely for use as a play vehicle by a child, 1,250
that is propelled solely by human power upon which any person may 1,251
ride, and that has either two tandem wheels, or one wheel in 1,252
front and two wheels in the rear, any of which is more than 1,253
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 1,255
two tandem wheels or one wheel in the front and two wheels in the 1,257
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 1,258
displacement that produces no more than one brake horsepower and 1,259
is capable of propelling the vehicle at a speed of no greater 1,260
than twenty miles per hour on a level surface. 1,261
(M) "Trailer" means any vehicle without motive power that 1,264
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 1,265
includes any such vehicle that is formed by or operated as a 1,266
combination of a semitrailer and a vehicle of the dolly type such 1,267
as that commonly known as a trailer dolly, a vehicle used to 1,268
31
transport agricultural produce or agricultural production 1,269
materials between a local place of storage or supply and the farm 1,270
when drawn or towed on a public road or highway at a speed 1,271
greater than twenty-five miles per hour, and a vehicle that is 1,272
designed and used exclusively to transport a boat between a place 1,273
of storage and a marina, or in and around a marina, when drawn or 1,274
towed on a public road or highway for a distance of more than ten 1,275
miles or at a speed of more than twenty-five miles per hour. 1,276
"Trailer" does not include a manufactured home or travel trailer. 1,277
(N) "Noncommercial trailer" means any trailer, except a 1,279
travel trailer or trailer that is used to transport a boat as 1,280
described in division (B) of this section, but, where applicable, 1,281
includes a vehicle that is used to transport a boat as described 1,282
in division (M) of this section, that has a gross weight of no 1,283
more than three thousand pounds, and that is used exclusively for 1,284
purposes other than engaging in business for a profit. 1,285
(O) "Mobile home" means a building unit or assembly of 1,288
closed construction that is fabricated in an off-site facility, 1,289
is more than thirty-five body feet in length or, when erected on 1,290
site, is three hundred twenty or more square feet, is built on a 1,291
permanent chassis, is transportable in one or more sections, and 1,293
does not qualify as a manufactured home as defined in division 1,294
(C)(4) of section 3781.06 of the Revised Code or as an 1,295
industrialized unit as defined in division (C)(3) of section 1,296
3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type 1,298
that does not have motive power and is so designed or used with 1,299
another and separate motor vehicle that in operation a part of 1,300
its own weight or that of its load, or both, rests upon and is 1,301
carried by the other vehicle furnishing the motive power for 1,302
propelling itself and the vehicle referred to in this division, 1,303
and includes, for the purpose only of registration and taxation 1,304
under those chapters, any vehicle of the dolly type, such as a 1,305
trailer dolly, that is designed or used for the conversion of a 1,306
32
semitrailer into a trailer. 1,307
(Q) "Recreational vehicle" means a vehicular portable 1,309
structure that is designed and constructed to be used as a 1,310
temporary dwelling for travel, recreational, and vacation uses 1,311
and is classed as follows: 1,312
(1) "Travel trailer" means a nonself-propelled 1,314
recreational vehicle that does not exceed an overall length of 1,315
thirty-five feet, exclusive of bumper and tongue or coupling, and 1,316
contains less than three hundred twenty square feet of space when 1,317
erected on site. "Travel trailer" includes a tent-type fold-out 1,319
camping trailer as defined in section 4517.01 of the Revised 1,320
Code.
(2) "Motor home" means a self-propelled recreational 1,322
vehicle that is constructed with permanently installed facilities 1,323
for cold storage, cooking and consuming of food, and for 1,324
sleeping.
(3) "Truck camper" means a nonself-propelled recreational 1,326
vehicle that does not have wheels for road use and is designed to 1,327
be placed upon and attached to a motor vehicle. "Truck camper" 1,328
does not include truck covers that consist of walls and a roof, 1,329
but do not have floors and facilities enabling them to be used as 1,330
a dwelling.
(4) "Fifth wheel trailer" means a vehicle that is of such 1,332
size and weight as to be movable without a special highway 1,333
permit, that has a gross trailer area of four hundred square feet 1,334
or less, that is constructed with a raised forward section that 1,335
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 1,336
in the bed of a truck. 1,337
(5) "Park trailer" means a vehicle that is commonly known 1,339
as a park model recreational vehicle, meets the American national 1,340
standard institute standard A119.5 (1988) for park trailers, is 1,341
built on a single chassis, has a gross trailer area of four 1,342
hundred square feet or less when set up, is designed for seasonal 1,343
33
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 1,344
(R) "Pneumatic tires" means tires of rubber and fabric or 1,346
tires of similar material, that are inflated with air. 1,347
(S) "Solid tires" means tires of rubber or similar elastic 1,349
material that are not dependent upon confined air for support of 1,350
the load.
(T) "Solid tire vehicle" means any vehicle that is 1,352
equipped with two or more solid tires. 1,353
(U) "Farm machinery" means all machines and tools that are 1,355
used in the production, harvesting, and care of farm products, 1,356
and includes trailers that are used to transport agricultural 1,357
produce or agricultural production materials between a local 1,358
place of storage or supply and the farm when drawn or towed on a 1,359
public road or highway at a speed of twenty-five miles per hour 1,360
or less.
(V) "Owner" includes any person, firm, or corporation 1,362
other than a manufacturer or dealer that has title to a motor 1,363
vehicle, except that in sections 4505.01 to 4505.19 of the 1,364
Revised Code, "owner" includes in addition manufacturers and 1,365
dealers.
(W) "Manufacturer" and "dealer" include all persons, 1,367
firms, and corporations that are regularly engaged in the 1,368
business of manufacturing, selling, displaying, offering for 1,369
sale, or dealing in motor vehicles, at an established place of 1,370
business that is used exclusively for the purpose of 1,371
manufacturing, selling, displaying, offering for sale, or dealing 1,372
in motor vehicles. A place of business that is used for 1,373
manufacturing, selling, displaying, offering for sale, or dealing 1,374
in motor vehicles shall be deemed to be used exclusively for 1,375
those purposes even though snowmobiles or all-purpose vehicles 1,376
are sold or displayed for sale thereat, even though farm 1,377
machinery is sold or displayed for sale thereat, or even though 1,378
repair, accessory, gasoline and oil, storage, parts, service, or 1,379
34
paint departments are maintained thereat, or, in any county 1,380
having a population of less than seventy-five thousand persons at 1,381
the last federal census, even though a department in a place of 1,382
business is used to dismantle, salvage, or rebuild motor vehicles 1,383
by means of used parts, if such departments are operated for the 1,384
purpose of furthering and assisting in the business of 1,385
manufacturing, selling, displaying, offering for sale, or dealing 1,386
in motor vehicles. Places of business or departments in a place 1,387
of business used to dismantle, salvage, or rebuild motor vehicles 1,388
by means of using used parts are not considered as being 1,389
maintained for the purpose of assisting or furthering the 1,390
manufacturing, selling, displaying, and offering for sale or 1,391
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 1,393
a motor vehicle upon the public highways. 1,394
(Y) "Chauffeur" means any operator who operates a motor 1,396
vehicle, other than a taxicab, as an employee for hire; or any 1,397
operator whether or not the owner of a motor vehicle, other than 1,398
a taxicab, who operates such vehicle for transporting, for gain, 1,399
compensation, or profit, either persons or property owned by 1,400
another. Any operator of a motor vehicle who is voluntarily 1,401
involved in a ridesharing arrangement is not considered an 1,402
employee for hire or operating such vehicle for gain, 1,403
compensation, or profit.
(Z) "State" includes the territories and federal districts 1,405
of the United States, and the provinces of Canada. 1,406
(AA) "Public roads and highways" for vehicles includes all 1,408
public thoroughfares, bridges, and culverts. 1,409
(BB) "Manufacturer's number" means the manufacturer's 1,411
original serial number that is affixed to or imprinted upon the 1,412
chassis or other part of the motor vehicle. 1,413
(CC) "Motor number" means the manufacturer's original 1,415
number that is affixed to or imprinted upon the engine or motor 1,416
of the vehicle. 1,417
35
(DD) "Distributor" means any person who is authorized by 1,419
a motor vehicle manufacturer to distribute new motor vehicles to 1,420
licensed motor vehicle dealers at an established place of 1,421
business that is used exclusively for the purpose of distributing 1,422
new motor vehicles to licensed motor vehicle dealers, except when 1,423
the distributor also is a new motor vehicle dealer, in which case 1,424
the distributor may distribute at the location of the 1,425
distributor's licensed dealership. 1,426
(EE) "Ridesharing arrangement" means the transportation of 1,428
persons in a motor vehicle where the transportation is incidental 1,430
to another purpose of a volunteer driver and includes ridesharing 1,431
arrangements known as carpools, vanpools, and buspools. 1,432
(FF) "Apportionable vehicle" means any vehicle that is 1,434
used or intended for use in two or more international 1,435
registration plan member jurisdictions that allocate or 1,436
proportionally register vehicles, that is used for the 1,437
transportation of persons for hire or designed, used, or 1,438
maintained primarily for the transportation of property, and that 1,439
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 1,441
excess of twenty-six thousand pounds; 1,442
(2) Is a power unit having three or more axles, regardless 1,444
of the gross vehicle weight; 1,445
(3) Is a combination vehicle with a gross vehicle weight 1,447
in excess of twenty-six thousand pounds. 1,448
"Apportionable vehicle" does not include recreational 1,450
vehicles, vehicles displaying restricted plates, city pick-up and 1,451
delivery vehicles, buses used for the transportation of chartered 1,452
parties, or vehicles owned and operated by the United States, 1,453
this state, or any political subdivisions thereof. 1,454
(GG) "Chartered party" means a group of persons who 1,456
contract as a group to acquire the exclusive use of a 1,457
passenger-carrying motor vehicle at a fixed charge for the 1,458
vehicle in accordance with the carrier's tariff, lawfully on file 1,459
36
with the United States department of transportation, for the 1,461
purpose of group travel to a specified destination or for a 1,462
particular itinerary, either agreed upon in advance or modified 1,463
by the chartered group after having left the place of origin. 1,464
(HH) "International registration plan" means a reciprocal 1,466
agreement of member jurisdictions that is endorsed by the 1,467
American association of motor vehicle administrators, and that 1,468
promotes and encourages the fullest possible use of the highway 1,469
system by authorizing apportioned registration of fleets of 1,470
vehicles and recognizing registration of vehicles apportioned in 1,471
member jurisdictions. 1,472
(II) "Restricted plate" means a license plate that has a 1,474
restriction of time, geographic area, mileage, or commodity, and 1,475
includes license plates issued to farm trucks under division (K) 1,476
of section 4503.04 of the Revised Code. 1,477
(JJ) "Gross vehicle weight," with regard to any commercial 1,479
car, trailer, semitrailer, or bus that is taxed at the rates 1,480
established under section 4503.042 of the Revised Code, means the 1,481
unladen weight of the vehicle fully equipped plus the maximum 1,482
weight of the load to be carried on the vehicle. 1,483
(KK) "Combined gross vehicle weight" with regard to any 1,485
combination of a commercial car, trailer, and semitrailer, that 1,486
is taxed at the rates established under section 4503.042 of the 1,487
Revised Code, means the total unladen weight of the combination 1,488
of vehicles fully equipped plus the maximum weight of the load to 1,489
be carried on that combination of vehicles. 1,490
(LL) "Chauffeured limousine" means a motor vehicle that is 1,493
designed to carry nine or fewer passengers and is operated for 1,494
hire on an hourly basis pursuant to a prearranged contract for 1,495
the transportation of passengers on public roads and highways 1,496
along a route under the control of the person hiring the vehicle 1,497
and not over a defined and regular route. "Prearranged contract" 1,498
means an agreement, made in advance of boarding, to provide 1,499
transportation from a specific location in a chauffeured 1,500
37
limousine at a fixed rate per hour or trip. "Chauffeured 1,501
limousine" does not include any vehicle that is used exclusively 1,502
in the business of funeral directing. 1,503
(NN)(MM) "Manufactured home" has the same meaning as in 1,506
division (C)(4) of section 3781.06 of the Revised Code. 1,507
(OO)(NN) "Acquired situs," with respect to a manufactured 1,510
home or a mobile home, means to become located in this state 1,511
pursuant to the issuance of a certificate of title for the home 1,512
and the placement of the home on real property, but does not 1,513
include the placement of a manufactured home or a mobile home in 1,514
the inventory of a new motor vehicle dealer or the inventory of a 1,515
manufacturer, remanufacturer, or distributor of manufactured or 1,516
mobile homes. 1,517
Sec. 4503.06. (A) The owner of each manufactured or 1,527
mobile home that has acquired situs in this state shall pay 1,528
either a real property tax pursuant to Title LVII of the Revised 1,529
Code or a manufactured home tax pursuant to division (C) of this 1,532
section.
(B) The owner of a manufactured or mobile home shall pay 1,535
real property taxes if either of the following applies: 1,536
(1) The manufactured or mobile home acquired situs in the 1,538
state or ownership in the home was transferred on or after 1,539
January 1, 2000, and all of the following apply: 1,541
(a) The home is affixed to a permanent foundation as 1,544
defined in division (C)(5) of section 3781.06 of the Revised 1,545
Code;
(b) The home is located on land that is owned by the owner 1,548
of the home;
(c) The certificate of title has been inactivated by the 1,551
clerk of the court of common pleas that issued it, pursuant to 1,552
division (H) of section 4505.11 of the Revised Code. 1,553
(2) The manufactured or mobile home acquired situs in the 1,555
state or ownership in the home was transferred before January 1, 1,557
2000, and all of the following apply: 1,558
38
(a) The home is affixed to a permanent foundation as 1,561
defined in division (C)(5) of section 3781.06 of the Revised 1,562
Code;
(b) The home is located on land that is owned by the owner 1,565
of the home;
(c) The owner of the home has elected to have the home 1,568
taxed as real property and, pursuant to section 4505.11 of the 1,569
Revised Code, has surrendered the certificate of title to the 1,570
auditor of the county containing the taxing district in which the 1,572
home has its situs, together with proof that all taxes have been 1,573
paid;
(d) The county auditor has placed the home on the real 1,576
property tax list and delivered the certificate of title to the 1,577
clerk of the court of common pleas that issued it and the clerk 1,579
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed 1,582
as real property as provided in division (B) of this section is 1,583
subject to an annual manufactured home tax, payable by the owner, 1,584
for locating the home in this state. The tax as levied in this 1,586
section is for the purpose of supplementing the general revenue 1,588
funds of the local subdivisions in which the home has its situs 1,589
pursuant to this section.
(2) The year for which the manufactured home tax is levied 1,592
commences on the first day of January and ends on the following
thirty-first day of December. The lien of the state for the tax 1,593
for a year shall attach on the first day of January to a home 1,594
that has acquired situs on that date. The lien for a home that 1,596
has not acquired situs on the first day of January, but that 1,597
acquires situs during the year, shall attach on the next first 1,598
day of January. The lien shall continue until the tax, including 1,599
any penalty OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located 1,601
in this state on the first day of January is the local taxing 1,603
district in which the home is located on that date. 1,604
39
(b) The situs of a manufactured or mobile home not located 1,606
in this state on the first day of January, but located in this 1,607
state subsequent to that date, is the local taxing district in 1,608
which the home is located thirty days after it is acquired or 1,609
first enters this state.
(4) The tax is collected by and paid to the county 1,611
treasurer of the county containing the taxing district in which 1,612
the home has its situs. 1,613
(D) The manufactured home tax shall be computed and 1,615
assessed by the county auditor of the county containing the 1,617
taxing district in which the home has its situs as follows: 1,618
(1) On a home that acquired situs in this state prior to 1,620
January 1, 2000; 1,621
(a) By multiplying the assessable value of the home by the 1,624
tax rate of the taxing district in which the home has its situs, 1,626
and deducting from the product thus obtained any reduction 1,627
authorized under section 4503.065 of the Revised Code. The tax 1,628
levied under this formula shall not be less than thirty-six 1,630
dollars, unless the home qualifies for a reduction in assessable 1,632
value under section 4503.065 of the Revised Code, in which case 1,633
there shall be no minimum tax and the tax shall be the amount 1,634
calculated under this division.
(b) The assessable value of the home shall be forty per 1,637
cent of the amount arrived at by the following computation: 1,638
(i) If the cost to the owner, or market value at time of 1,640
purchase, whichever is greater, of the home includes the 1,642
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule: 1,643
For the first calendar year 1,645
in which the 1,646
home is owned by the 1,647
current owner 80% 1,648
2nd calendar year x 75% 1,649
3rd " x 70% 1,650
40
4th " x 65% 1,651
5th " x 60% 1,652
6th " x 55% 1,653
7th " x 50% 1,654
8th " x 45% 1,655
9th " x 40% 1,656
10th and each year thereafter 35% 1,657
The first calendar year means any period between the first 1,659
day of January and the thirty-first day of December of the first 1,660
year. 1,661
(ii) If the cost to the owner, or market value at the time 1,664
of purchase, whichever is greater, of the home does not include 1,666
the furnishings and equipment, such cost or market value shall be 1,667
multiplied according to the following schedule:
For the first calendar year 1,669
in which the 1,670
home is owned by the 1,671
current owner 95% 1,672
2nd calendar year x 90% 1,673
3rd " x 85% 1,674
4th " x 80% 1,675
5th " x 75% 1,676
6th " x 70% 1,677
7th " x 65% 1,678
8th " x 60% 1,679
9th " x 55% 1,680
10th and each year thereafter 50% 1,681
The first calendar year means any period between the first 1,683
day of January and the thirty-first day of December of the first 1,684
year. 1,685
(2) On a home in which ownership was transferred or that 1,689
first acquired situs in this state on or after January 1, 2000: 1,691
(a) By multiplying the assessable value of the home by the 1,695
effective tax rate, as defined in section 323.08 of the Revised 1,697
41
Code, for residential real property of the taxing district in 1,698
which the home has its situs, and deducting from the product thus 1,699
obtained the reductions required or authorized under section 1,700
319.302, division (b)(B) of section 323.152, or section 4503.065 1,702
of the Revised Code. 1,703
(b) The assessable value of the home shall be thirty-five 1,706
per cent of its true value as determined under division (L) of 1,708
this section.
(3) The ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH 1,711
YEAR, THE auditor shall record the assessable value and the 1,712
amount of tax on the manufactured or mobile home on the tax list 1,713
and deliver a copy of the list to the county treasurer. IN THE 1,715
CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 OF THE REVISED
CODE, THE TAX COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND THE 1,716
TIMES FOR DELIVERY OF THE LIST FOR AN ADDITIONAL FIFTEEN DAYS 1,717
UPON RECEIVING A WRITTEN APPLICATION FROM THE COUNTY AUDITOR 1,719
REGARDING AN EXTENSION FOR THE DELIVERY OF THE TAX LIST, OR FROM 1,720
THE COUNTY TREASURER REGARDING AN EXTENSION OF THE TIME FOR THE 1,721
BILLING AND COLLECTION OF TAXES. THE APPLICATION SHALL CONTAIN A 1,722
STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE THE 1,723
UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX COMMISSIONER ON 1,724
OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE DAY DELIVERY OF 1,725
THE LIST IS OTHERWISE REQUIRED. WHEN AN EXTEMSION IS GRANTED FOR 1,726
DELIVERY OF THE LIST, THE TIME PERIOD FOR PAYMENT OF TAXES SHALL 1,727
BE EXTENDED FOR A LIKE PERIOD OF TIME. WHEN A DELAY IN THE 1,728
CLOSING OF A TAX COLLECTION PERIOD BECOMES UNAVOIDABLE, THE TAX 1,729
COMMISSIONER, UPON APPLICATION BY THE COUNTY AUDITOR AND COUNTY 1,730
TREASURER, MAY ORDER THE TIME FOR PAYMENT OF TAXES TO BE EXTENDED 1,731
IF THE TAX COMMISSIONER DETERMINES THAT PENALTIES HAVE ACCRUED OR 1,732
WOULD OTHERWISE ACCRUE FOR REASONS BEYOND THE CONTROL OF THE 1,733
TAXPAYERS OF THE COUNTY. THE ORDER SHALL PRESCRIBE THE FINAL 1,734
EXTENDED DATE FOR PAYMENT OF TAXES FOR THAT COLLECTION PERIOD. 1,735
(4) After January 1, 1999, the owner of a manufactured or 1,737
mobile home taxed pursuant to division (D)(1) of this section may 1,740
42
elect to have the home taxed pursuant to division (D)(2) of this 1,741
section by filing a written request with the county auditor of 1,742
the taxing district in which the home is located ON OR BEFORE THE 1,743
FIRST DAY OF DECEMBER OF ANY YEAR. Upon the filing of the 1,744
request, the county auditor SHALL DETERMINE WHETHER ALL TAXES 1,745
LEVIED UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND 1,746
IF THOSE TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the 1,747
manufactured or mobile home pursuant to division (D)(2) of this 1,749
section commencing in the next tax year. 1,750
(5) A manufactured or mobile home that acquired situs in 1,753
this state prior to January 1, 2000, shall be taxed pursuant to 1,755
division (D)(2) of this section if no manufactured home tax had 1,756
been paid for the home and the home was not exempted from 1,757
taxation pursuant to division (E) of this section for the year 1,759
for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME 1,761
TAX LIST FROM THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY DAYS 1,763
PRIOR TO THE LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY BE 1,764
PAID WITHOUT PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS 1,765
SECTION, THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND 1,766
MAILED OR DELIVERED TO EACH PERSON CHARGED ON THAT LIST WITH 1,767
TAXES, OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL 1,768
PRESCRIBED BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS 1,769
SECTION. WHEN TAXES ARE PAID BY INSTALLMENTS, THE COUNTY 1,771
TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON SUCH 1,772
DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND TAX 1,773
BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR 1,774
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND 1,775
HALF TAX COLLECTION PERIOD. A CHANGE IN THE MAILING ADDRESS OF 1,777
ANY TAX BILL SHALL BE MADE IN WRITING TO THE COUNTY TREASURER. 1,778
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES NOT 1,780
EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL OR, 1,781
EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE 1,782
43
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR SUCH 1,783
DELAY. 1,784
(b) AFTER DELIVERY OF THE DELINQUENT LAND LIST UNDER 1,787
DIVISION (H) OF THIS SECTION, THE COUNTY TREASURER MAY PREPARE 1,789
AND MAIL TO EACH PERSON IN WHOSE NAME A HOME IS LISTED ON THAT 1,790
LIST AN ADDITIONAL TAX BILL SHOWING THE TOTAL AMOUNT OF 1,791
DELINQUENT TAXES CHARGED AGAINST THE HOME AS SHOWN ON THAT LIST. 1,792
THE TAX BILL SHALL INCLUDE A NOTICE THAT THE INTEREST CHARGE 1,793
PRESCRIBED BY DIVISION (G) OF THIS SECTION HAS BEGUN TO ACCRUE. 1,794
(7) EACH TAX BILL PREPARED AND MAILED OR DELIVERED UNDER 1,797
DIVISION (D)(6) OF THIS SECTION SHALL BE IN THE FORM AND CONTAIN 1,799
THE INFORMATION REQUIRED BY THE TAX COMMISSIONER. THE 1,800
COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR EACH COUNTY AND 1,801
MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX BILLS AND TAX 1,802
RECEIPTS TO BE USED BY THE COUNTY TREASURER. THE TAX BILL SHALL 1,803
NOT CONTAIN OR BE MAILED OR DELIVERED WITH ANY INFORMATION OR 1,804
MATERIAL THAT IS NOT REQUIRED BY THIS SECTION OR THAT IS NOT 1,805
AUTHORIZED BY SECTION 321.45 OF THE REVISED CODE OR BY THE TAX 1,806
COMMISSIONER. IN ADDITION TO THE INFORMATION REQUIRED BY THE 1,808
COMMISSIONER, EACH TAX BILL SHALL CONTAIN THE FOLLOWING 1,810
INFORMATION:
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE 1,812
AGAINST THE MANUFACTURED OR MOBILE HOME; 1,813
(b) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES ARE NOT 1,816
PAID WITHIN SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE 1,817
DELINQUENT MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER, 1,818
YOU AND YOUR HOME MAY BE SUBJECT TO COLLECTION PROCEEDINGS FOR 1,820
TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE HAS NO EFFECT 1,821
UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A HOME MAY BE 1,822
SUBJECTED.
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED 1,824
UNDER DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL 1,825
INFORMATION: 1,826
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX 1,828
44
RATE" SHALL APPEAR IN BOLDFACE TYPE. 1,829
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES CHARGED 1,832
AGAINST THIS HOME HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX 1,833
REDUCTION FOR RESIDENCES OCCUPIED BY THE OWNER BUT THE HOME IS 1,835
NOT A RESIDENCE OCCUPIED BY THE OWNER, THE OWNER MUST NOTIFY THE 1,836
COUNTY AUDITOR'S OFFICE NOT LATER THAN MARCH 31 OF THE YEAR FOR 1,838
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE 1,839
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS 1,840
PUNISHABLE BY IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR 1,841
BOTH, AND IN THE OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE 1,842
TAXES WERE ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST 1,843
THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN 1,845
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS A 1,847
RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR THE TAX 1,848
REDUCTION. TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR 1,849
FURTHER INFORMATION, THE OWNER MAY CONTACT THE COUNTY AUDITOR'S 1,850
OFFICE AT .......... (INSERT THE ADDRESS AND TELEPHONE NUMBER OF 1,851
THE COUNTY AUDITOR'S OFFICE)."
(E)(1) A manufactured or mobile home is not subject to 1,853
this section when any of the following applies: 1,854
(a) It is taxable as personal property pursuant to section 1,857
5709.01 of the Revised Code. Any manufactured or mobile home 1,858
that is used as a residence shall be subject to this section and 1,861
shall not be taxable as personal property pursuant to section 1,862
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other 1,864
than this state unless the home is in this state in excess of an 1,865
accumulative period of thirty days in any calendar year. 1,866
(c) The annual tax has been paid on the home in this state 1,868
for the current year. 1,869
(d) The tax commissioner has determined, pursuant to 1,871
section 5715.27 of the Revised Code, that the property is exempt 1,872
from taxation, or would be exempt from taxation under Chapter 1,873
45
5709. of the Revised Code if it were classified as real property. 1,874
(2) A travel trailer or park trailer, as these terms are 1,877
defined in section 4501.01 of the Revised Code, is not subject to 1,878
this section if it is unused or unoccupied and stored at the 1,879
owner's normal place of residence or at a recognized storage 1,880
facility. 1,881
(3) A travel trailer or park trailer, as these terms are 1,883
defined in section 4501.01 of the Revised Code, is subject to 1,884
this section and shall be taxed as a manufactured or mobile home 1,886
if it has a situs longer than thirty days in one location and is 1,887
connected to existing utilities, unless either of the following 1,889
applies:
(a) The situs is in a state facility or a camping or park 1,891
area as defined in division (B), (G), (H), or (R) of section 1,893
3733.01 of the Revised Code; 1,894
(b) The situs is in a camping or park area that is a tract 1,897
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 1,898
individual lots for the express or implied purpose of occupancy 1,899
by either self-contained recreational vehicles as defined in 1,900
division (E) of section 3733.01 of the Revised Code or by 1,901
dependent recreational vehicles as defined in division (F) of 1,902
section 3733.01 of the Revised Code. 1,903
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS 1,905
SECTION, THE manufactured home tax is due and payable as follows: 1,907
(1) When a manufactured or mobile home has a situs in this 1,909
state, as provided in this section, on the first day of January, 1,910
one-half of the amount of the tax is due and payable on or before 1,911
the thirty-first FIRST day of January MARCH and the balance is 1,913
due and payable on or before the thirty-first day of July. At 1,914
the option of the owner of the home, the tax for the entire year 1,915
may be paid in full on the thirty-first FIRST day of January 1,916
MARCH.
(2) When a manufactured or mobile home first acquires a 1,918
46
situs in this state after the first day of January, no tax is due 1,920
and payable for that year.
(G)(1) If one-half of the current taxes charged under this 1,923
section against a manufactured or mobile home, together with the 1,924
full amount of any delinquent taxes or any installment thereof 1,925
required to be paid under a written undertaking, are not paid on 1,926
or before the thirty-first day of January in that year, or on or 1,927
before the last day for such payment as extended pursuant to 1,928
section 4503.063 of the Revised Code, a penalty of ten per cent 1,930
shall be charged against the unpaid balance of such half of the 1,931
current taxes. If the total amount of all such taxes is not paid 1,933
on or before the thirty-first day of July, next thereafter, or on 1,934
or before the last day for such payment as extended pursuant to 1,935
section 4503.063 of the Revised Code, a like penalty shall be 1,936
charged on the balance of the total amount of such unpaid current 1,937
taxes.
(2)(a) On the first day of the month following the last 1,939
day the second installment of taxes may be paid without penalty 1,940
BEGINNING IN 2000, interest shall be charged against and computed 1,942
on all delinquent taxes other than the current taxes that became 1,943
delinquent taxes at the close of the last day such second 1,944
installment could be paid without penalty. The charge shall be 1,945
for interest that accrued during the period that began on the 1,946
preceding first day of December and ended on the last day of the 1,947
month that included the last date such second installment could 1,948
be paid without penalty. The interest shall be computed at the 1,949
rate per annum prescribed by section 5703.47 of the Revised Code 1,950
and shall be entered as a separate item on the delinquent 1,951
manufactured home tax list compiled under division (H) of this 1,952
section.
(b) On the first day of December BEGINNING IN 2000, the 1,954
interest shall be charged against and computed on all delinquent 1,956
taxes. The charge shall be for interest that accrued during the 1,957
period that began on the first day of the month following the 1,958
47
last date prescribed for the payment of the second installment of 1,959
taxes in the current year and ended on the immediately preceding 1,960
last day of November. The interest shall be computed at the rate 1,961
per annum prescribed by section 5703.47 of the Revised Code and 1,963
shall be entered as a separate item on the delinquent 1,964
manufactured home tax list.
(c) After a valid undertaking has been entered into for 1,966
the payment of any delinquent taxes, no interest shall be charged 1,967
against such delinquent taxes while the undertaking remains in 1,968
effect in compliance with section 323.31 of the Revised Code. If 1,969
a valid undertaking becomes void, interest shall be charged 1,970
against the delinquent taxes for the periods that interest was 1,971
not permitted to be charged while the undertaking was in effect. 1,972
The interest shall be charged on the day the undertaking becomes 1,973
void and shall equal the amount of interest that would have been 1,974
charged against the unpaid delinquent taxes outstanding on the 1,975
dates on which interest would have been charged thereon under 1,976
divisions (G)(1) and (2) of this section had the undertaking not 1,977
been in effect. 1,978
(3) If the full amount of the taxes due at either of the 1,980
times prescribed by division (F) of this section is paid within 1,981
ten days after such time, the county treasurer shall waive the 1,982
collection of and the county auditor shall remit one-half of the 1,983
penalty provided for in this division for failure to make that 1,984
payment by the prescribed time. 1,985
(4) The treasurer shall compile and deliver to the county 1,987
auditor a list of all tax payments the treasurer has received as 1,989
provided in division (G)(3) of this section. The list shall 1,990
include any information required by the auditor for the remission 1,991
of the penalties waived by the treasurer. The taxes so collected 1,992
shall be included in the settlement next succeeding the 1,993
settlement then in process. 1,994
(H)(1) The BEGINNING IN 2000, THE county auditor shall 1,996
compile annually a "delinquent manufactured home tax list" 1,998
48
consisting of homes the county treasurer's records indicate have 1,999
taxes that were not paid within the time prescribed by division 2,000
DIVISIONS (D)(3) AND (F) of this section OR SECTION 4503.063 OF 2,002
THE REVISED CODE, have taxes that remain unpaid from prior years, 2,003
or have unpaid tax penalties OR INTEREST that have been assessed. 2,004
(2) On or before the first day of September each year 2,007
WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER DIVISION (H)(2) OF 2,008
SECTION 321.24 OF THE REVISED CODE BEGINNING IN 2000, the county 2,009
auditor shall deliver a copy of the delinquent manufactured home 2,010
tax list to the county treasurer and shall file a copy in the 2,011
office of the county recorder. The recorder shall keep a copy of 2,013
the list, designate it as the "Manufactured Home Tax Lien
Record," and index it under the name of any person charged on it. 2,015
The recorder shall not charge a fee for the services required 2,016
under this section. The auditor shall UPDATE AND publish the
delinquent manufactured home tax list ANNUALLY in the same manner 2,017
as delinquent real property tax lists are published. 2,018
(3) The list filed with the county recorder shall 2,020
constitute a notice of lien as of the date of filing. The state 2,021
shall have the first lien on any manufactured or mobile home on 2,022
the list for the amount of taxes and, penalties, AND INTEREST 2,024
charged against the owner of the home under this section. 2,025
(4) When taxes and, penalties, OR INTEREST are charged 2,028
against a person on the delinquent manufactured home tax list AND 2,030
ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO THE 2,031
COUNTY TREASURER, the county treasurer shall, in addition to any 2,032
other remedy provided by law for the collection of taxes and, 2,033
penalties, AND INTEREST, enforce collection of such taxes and, 2,034
penalties, AND INTEREST by civil action in the name of the 2,035
treasurer against the owner for the recovery of the unpaid taxes 2,037
following the procedures for the recovery of delinquent real 2,038
property taxes in sections 323.25 to 323.28 of the Revised Code. 2,039
The action may be brought in municipal or county court, provided 2,040
the amount charged does not exceed the monetary limitations for 2,042
49
original jurisdiction for civil actions in those courts. 2,043
It is sufficient, having made proper parties to the suit, 2,045
for the treasurer to allege in the treasurer's bill of 2,046
particulars or petition that the taxes stand chargeable on the 2,048
books of the county treasurer against such person, that they are 2,049
due and unpaid, and that such person is indebted in the amount of 2,050
taxes appearing to be due the county. The treasurer need not set 2,051
forth any other matter relating thereto. If it is found on the 2,053
trial of the action that the person is indebted to the state, 2,054
judgment shall be rendered in favor of the treasurer prosecuting 2,055
the action. The judgment debtor is not entitled to the benefit 2,056
of any law for stay of execution or exemption of property from 2,057
levy or sale on execution in the enforcement of the judgment. 2,058
(5) THE COUNTY TREASURER CHARGED WITH THE COLLECTION OF 2,060
DELINQUENT TAXES UNDER THIS SECTION MAY ISSUE A CERTIFICATE OF 2,061
RELEASE OF THE LIEN PROVIDED FOR IN THIS SECTION IF THE AMOUNT 2,063
SECURED BY THE LIEN HAS BEEN PAID OR REMOVED FROM THE DELINQUENT
MANUFACTURED HOME TAX LIST PURSUANT TO DIVISION (K) OF THIS 2,065
SECTION. THE COUNTY TREASURER SHALL ISSUE A CERTIFICATE OF 2,066
PARTIAL DISCHARGE OF ANY PART OF ANY REAL PROPERTY SUBJECT TO THE 2,067
LIEN IF THE COUNTY TREASURER DETERMINES THAT THE VALUE OF THE 2,068
PART OF THE PROPERTY REMAINING SUBJECT TO THE LIEN IS AT LEAST 2,069
TWICE THE AMOUNT OF DELINQUENT TAXES AND ALL PRIOR LIENS UPON THE 2,070
REAL PROPERTY. THE CERTIFICATE SHALL BE FILED FOR RECORDING WITH 2,071
THE COUNTY RECORDER OF THE COUNTY IN WHICH THE NOTICE OF LIEN HAS 2,072
BEEN FILED. THE COUNTY RECORDER MAY CHARGE THE OWNER OF THE HOME 2,073
A FEE OF TWO DOLLARS FOR RECORDING THE CERTIFICATE. 2,074
(I) The total amount of taxes collected shall be 2,076
distributed semiannually at the same time distribution is made of 2,077
real estate and public utility taxes in the following manner: 2,078
four per cent shall be allowed as compensation to the county 2,079
auditor for the county auditor's service in assessing the taxes; 2,081
two per cent shall be allowed as compensation to the county 2,082
treasurer for the services the county treasurer renders as a 2,083
50
result of the tax levied by this section. Such amounts shall be 2,085
paid into the county treasury, to the credit of the county 2,086
general revenue fund, on the warrant of the county auditor. Fees 2,088
to be paid to the credit of the real estate assessment fund shall 2,089
be collected pursuant to division (B) of section 319.54 of the
Revised Code and paid into the county treasury, on the warrant of 2,090
the county auditor. The balance of the taxes collected shall be 2,091
distributed among the taxing subdivisions of the county in which 2,092
the taxes are collected and paid in the same ratio as those taxes 2,093
were collected for the benefit of the taxing subdivision. The 2,094
taxes levied and revenues collected under this section shall be 2,096
in lieu of any general property tax and any tax levied with 2,097
respect to the privilege of using or occupying a manufactured OR 2,098
MOBILE home in Ohio except as provided in sections 4503.04 and 2,099
5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a 2,101
manufactured home shall show whether or not the furnishings and 2,102
equipment are included in the purchase price. 2,103
(K) If the county treasurer and the county prosecuting 2,105
attorney agree that an item charged on the delinquent 2,106
manufactured home tax list is uncollectible, they shall certify 2,107
that determination and the reasons to the county board of 2,108
revision. If the board determines the amount is uncollectible, 2,109
it shall certify its determination to the county auditor, who 2,110
shall strike the item from the list. 2,111
(L)(1) The county auditor shall appraise at its true value 2,114
any manufactured or mobile home in which ownership is transferred 2,115
or which first acquires situs in this state on or after January 2,116
1, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE OWNER OF WHICH 2,117
HAS ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE 2,118
HOME TAXED UNDER DIVISION (D)(2) OF THIS SECTION. The true value 2,119
shall include the value of the home, any additions, and any 2,121
fixtures, but not any furnishings in the home. In determining 2,122
the true value of a manufactured or mobile home, the auditor 2,123
51
shall consider all facts and circumstances relating to the value 2,124
of the home, including its age, its capacity to function as a 2,125
residence, any obsolete characteristics, and other factors that 2,126
may tend to prove its true value. 2,127
(2)(a) If a manufactured or mobile home has been the 2,130
subject of an arm's length sale between a willing seller and a 2,131
willing buyer within a reasonable length of time prior to the
determination of true value, the auditor shall consider the sale 2,132
price of the home to be the true value for taxation purposes. 2,133
(b) The sale price in an arm's length transaction between 2,136
a willing seller and a willing buyer shall not be considered the 2,137
true value of the home if either of the following occurred after 2,138
the sale:
(i) The home has lost value due to a casualty; 2,140
(ii) An addition or fixture has been added to the home. 2,142
(3) The auditor shall have each home viewed and appraised 2,144
at least once in each six-year period IN THE SAME YEAR IN WHICH 2,145
REAL PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 2,146
5713. OF THE REVISED CODE, AND SHALL UPDATE THE APPRAISED VALUES 2,147
IN THE THIRD CALENDAR YEAR FOLLOWING THE APPRAISAL. The person 2,148
viewing or appraising a home may enter the home to determine by 2,149
actual view any additions or fixtures that have been added since 2,150
the last appraisal. In conducting the appraisals and 2,151
establishing the true value, the auditor shall follow the 2,152
procedures set forth for appraising real property in sections 2,153
5713.01 and 5713.03 of the Revised Code. 2,155
(4) The auditor shall place the true value of each home on 2,158
the manufactured home tax list upon completion of an appraisal. 2,159
(5)(a) If the auditor changes the true value of a home, 2,162
the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at 2,163
least thirty days prior to the issuance of any tax bill that 2,164
reflects the change. Failure to receive the notice does not 2,166
invalidate any proceeding under this section.
52
(b) Any owner of a home who disagrees with a change to the 2,169
true value of the home OR ANY OTHER PERSON OR PARTY LISTED IN
DIVISION (A)(1) OF SECTION 5715.19 OF THE REVISED CODE may file a 2,170
complaint AGAINST THE TRUE VALUE OF THE HOME AS APPRAISED UNDER 2,173
THIS SECTION. THE COMPLAINT SHALL BE FILED with the county board 2,175
of revision on or before the thirty-first day of March of the 2,176
ensuing CURRENT tax year. The board shall hear and investigate 2,177
the complaint and may take action on it as provided under 2,178
sections 5715.11 to 5715.19 of the Revised Code. 2,179
(c) If the county board of revision determines, pursuant 2,181
to a complaint against the valuation of a manufactured or mobile 2,182
home filed under this section, that the amount of taxes, 2,183
assessments, or other charges paid was in excess of the amount 2,184
due based on the valuation as finally determined, then the 2,185
overpayment shall be refunded in the manner prescribed in section 2,187
5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for 2,190
any year for which a complaint is pending before the county board 2,191
of revision does not abate the complaint or in any way affect the 2,192
hearing and determination thereof.
(M) If the county auditor determines that any tax, 2,194
assessment, charge, or any part thereof has been erroneously 2,195
charged as a result of a clerical error as defined in section 2,196
319.35 of the Revised Code, the county treasurer and the county 2,198
board of revision shall remove the erroneous charges on the 2,199
manufactured home tax list or delinquent manufactured home tax
list, and refund any erroneous charges that have been collected, 2,200
with interest, in the same manner as is prescribed in section 2,201
319.36 of the Revised Code for erroneous charges against real 2,202
property. 2,203
(N) AS USED IN THIS SECTION AND SECTION 4503.061 OF THE 2,205
REVISED CODE:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, 2,207
AND INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION 2,208
53
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF SECTION 2,210
4503.061 OF THE REVISED CODE.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES 2,212
CHARGED AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT 2,213
APPEARED ON THE MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. 2,214
CURRENT TAXES BECOME DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER 2,215
THE LAST DAY PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF 2,216
CURRENT TAXES WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN 2,217
CERTIFIED DELINQUENT. 2,218
(3) "DELINQUENT TAXES" MEANS: 2,220
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST 2,222
A MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY 2,223
PENALTIES OR INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN 2,224
UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A 2,226
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY 2,227
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES 2,228
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED 2,229
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST. 2,230
Sec. 4503.061. (A) All manufactured and mobile homes 2,239
shall be listed on either the real property tax list or the 2,240
manufactured home tax list of the county in which the home has 2,241
situs. Each owner shall follow the procedures in this section to 2,242
identify the home to the county auditor of the county containing 2,243
the taxing district in which the home has situs so that the 2,244
auditor may place the home on the appropriate tax list. 2,245
(B) When a manufactured or mobile home first acquires 2,248
situs in this state and is subject to real property taxation 2,249
pursuant to division (B)(1) or (2) of section 4503.06 of the 2,250
Revised Code, the owner shall present to the auditor of the 2,251
county containing the taxing district in which the home has its 2,252
situs the certificate of title for the home, together with proof 2,254
that all taxes due have been paid and proof that a relocation 2,255
notice was obtained for the home if required under this section. 2,257
54
Upon receiving the certificate of title and the required proofs,
the auditor shall place the home on the real property tax list 2,259
and proceed to treat the home as other properties on that list. 2,260
After the auditor has placed the home on the tax list of real and 2,262
public utility property, the auditor shall deliver the
certificate of title to the clerk of the court of common pleas 2,263
that issued it pursuant to SECTION 4505.11 of the Revised Code, 2,265
and the clerk shall inactivate the certificate of title. 2,266
(C)(1) When a manufactured or mobile home subject to a 2,268
manufactured home tax IS RELOCATED TO OR first acquires situs in 2,269
any county that has adopted a permanent manufactured home 2,272
registration system, as provided in division (F) of this section, 2,273
the owner, within thirty days after the home IS RELOCATED OR 2,274
FIRST acquires situs under section 4503.06 of the Revised Code, 2,276
shall register the home with the county auditor of the county 2,277
containing the taxing district in which the home has its situs. 2,278
For the first registration in each county of situs, the owner or 2,279
vendee in possession shall present to the county auditor an Ohio 2,280
certificate of title, certified copy of the certificate of title, 2,281
or memorandum certificate of title as such are required by law, 2,282
and proof, as required by the county auditor, that the home, if 2,283
it has previously been occupied and is being relocated, has been 2,284
previously registered, that all taxes due and required to be paid 2,286
under division (H)(1) of this section before a relocation notice 2,288
may be issued have been paid, and that a relocation notice was 2,289
obtained for the home if required by division (H) of this 2,290
section. IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO 2,291
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,292
OR MEMORANDUM CERTIFICATE OF TITLE AT THE TIME THE OWNER OR 2,293
VENDEE FIRST REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR 2,294
SHALL REGISTER THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT 2,295
THE OWNER OR VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, 2,296
CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM 2,297
CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN FOURTEEN DAYS 2,298
55
AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE DOCUMENT. 2,299
(2) When a manufactured or mobile home is registered for 2,301
the first time in a county and when the total tax due has been 2,302
paid as required by division (F) of section 4503.06 of the 2,303
Revised Code or divisions (E) and (H) of this section, the county 2,305
treasurer shall note by writing or by a stamp on the certificate 2,306
of title, certified copy of certificate of title, or memorandum 2,307
certificate of title that the home has been registered and that 2,308
the taxes due, if any, have been paid for the preceding five 2,309
years and for the current year. The treasurer shall then issue a 2,310
certificate evidencing registration and a decal to be displayed 2,311
on the street side of the home. Such certificate is valid in any 2,313
county in this state during the year for which it is issued. 2,314
(3) For each year thereafter, the county auditor TREASURER 2,316
shall issue an advance payment certificate to be presented to the 2,317
county treasurer with the payment of the A TAX BILL STATING THE 2,318
AMOUNT OF tax that is due UNDER SECTION 4503.06 OF THE REVISED 2,319
CODE, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When the 2,320
total tax due has been paid as required by division (F) of 2,321
section 4503.06 of the Revised Code, the county treasurer shall 2,322
issue a certificate evidencing registration that shall be valid 2,323
in any county in this state during the year for which the 2,324
certificate is issued. 2,325
(4) The permanent decal issued under this division is 2,327
valid during the period of ownership, except that when a 2,328
manufactured home is relocated in another county the owner shall 2,329
apply for a new registration as required by this section and 2,330
section 4503.06 of the Revised Code. 2,331
(D)(1) All owners of manufactured or mobile homes subject 2,333
to the manufactured home tax BEING RELOCATED TO OR having situs 2,334
in a county that has not adopted a permanent registration system, 2,336
as provided in division (F) of this section, shall register the 2,337
home within thirty days after the home IS RELOCATED OR FIRST 2,338
acquires situs under section 4503.06 of the Revised Code and 2,339
56
thereafter shall annually register the home with the county 2,340
auditor of the county containing the taxing district in which the 2,341
home has its situs.
(2) Upon the annual registration, the county auditor 2,343
TREASURER shall issue an advance payment certificate, A TAX BILL 2,344
stating the amount of annual manufactured home tax due, to be 2,346
presented to the county treasurer with the payment of the tax 2,347
that is due UNDER SECTION 4503.06 OF THE REVISED CODE, AS 2,348
PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When a manufactured 2,349
or mobile home is registered and when the tax for the current 2,350
one-half year has been paid as required by division (F) of 2,351
section 4503.06 of the Revised Code, the county treasurer shall 2,352
issue a certificate evidencing registration and a decal. Such 2,353
certificate and decal are valid in any county in this state 2,354
during the year for which they are issued. The decal shall be 2,355
displayed on the street side of the home. 2,356
(3) For the first annual registration in each county of 2,358
situs, the county auditor shall require the owner or vendee to 2,359
present an Ohio certificate of title, certified copy of the 2,360
certificate of title, or memorandum certificate of title as such 2,361
are required by law, and proof, as required by the county 2,362
auditor, that the manufactured or mobile home has been previously 2,363
registered, if such registration was required, that all taxes due 2,364
and required to be paid under division (H)(1) of this section 2,365
before a relocation notice may be issued have been paid, and that 2,367
a relocation notice was obtained for the home if required by 2,369
division (H) of this section. IF THE OWNER OR VENDEE DOES NOT 2,370
POSSESS THE OHIO CERTIFICATE OF TITLE, CERTIFIED COPY OF THE 2,371
CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE AT THE 2,372
TIME THE OWNER OR VENDEE FIRST REGISTERS THE HOME IN A COUNTY, 2,373
THE COUNTY AUDITOR SHALL REGISTER THE HOME WITHOUT PRESENTATION 2,374
OF THE DOCUMENT, BUT THE OWNER OR VENDEE SHALL PRESENT THE 2,375
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,376
OR MEMORANDUM CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN 2,377
57
FOURTEEN DAYS AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE 2,378
DOCUMENT. When the county treasurer receives the tax payment, 2,380
the county treasurer shall note by writing or by a stamp on the 2,381
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the home has been 2,383
registered for the current year and that the manufactured home
taxes due, if any, have been paid for the preceding five years 2,385
and for the current year.
(4) For subsequent annual registrations, the auditor may 2,387
require the owner or vendee in possession to present an Ohio 2,388
certificate of title, certified copy of the certificate of title, 2,389
or memorandum certificate of title to the county treasurer upon 2,390
payment of the manufactured home tax that is due. 2,391
(E)(1) Upon the application to transfer ownership of a 2,393
manufactured or mobile home for which manufactured home taxes are 2,394
paid pursuant to division (C) of section 4503.06 of the Revised 2,395
Code the clerk of the court of common pleas shall not issue any 2,396
certificate of title that does not contain or have attached both 2,397
of the following:
(a) An endorsement of the county auditor stating that the 2,399
home has been registered for each year of ownership and that all 2,401
manufactured home taxes imposed pursuant to section 4503.06 of 2,402
the Revised Code have been paid OR THAT NO TAX IS DUE; 2,403
(b) An endorsement of the county auditor that the 2,405
manufactured home transfer tax imposed pursuant to section 322.06 2,407
of the Revised Code has AND ANY FEES IMPOSED UNDER DIVISION (F) 2,408
OF SECTION 319.54 OF THE REVISED CODE HAVE been paid.
(2) If all the taxes have not been paid, the clerk shall 2,411
notify the vendee to contact the county treasurer of the county 2,412
containing the taxing district in which the home has its situs at 2,413
the time of the proposed transfer. The county treasurer shall 2,414
then collect all the taxes that are due for the year of the 2,415
transfer and all previous years not exceeding a total of five 2,416
years. The county treasurer shall distribute that part of the 2,417
58
collection owed to the county treasurer of other counties if the 2,419
home had its situs in another county during a particular year 2,421
when the unpaid tax became due and payable. The burden to prove 2,422
the situs of the home in the years that the taxes were not paid 2,423
is on the transferor of the home. UPON PAYMENT OF SUCH TAXES, 2,424
THE COUNTY AUDITOR SHALL REMOVE ALL REMAINING TAXES FROM THE 2,425
MANUFACTURED HOME TAX LIST AND THE DELINQUENT MANUFACTURED HOME 2,426
TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE ALL LIENS FOR 2,427
SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A CERTIFICATE OF 2,428
TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED HOME TAXES, 2,429
TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of 2,431
title has been issued, the transferee shall register the 2,432
manufactured or mobile home PURSUANT TO DIVISION (C) OR (D) OF 2,433
THIS SECTION with the county auditor of the county containing the 2,434
taxing district in which the home has its situs at the time of 2,436
REMAINS AFTER the transfer OR, IF THE HOME IS RELOCATED TO 2,437
ANOTHER COUNTY, WITH THE COUNTY AUDITOR OF THE COUNTY TO WHICH 2,438
THE HOME IS RELOCATED. The transferee need not pay the annual 2,439
tax for the year of acquisition if the original owner has already 2,440
paid the annual tax for that year. 2,441
(F) The county auditor may adopt a permanent registration 2,443
system and issue a permanent decal with the first registration as 2,444
prescribed by the tax commissioner. 2,445
(G) When any manufactured or mobile home required to be 2,447
registered by this section is not registered, the county auditor 2,448
shall impose a penalty of one hundred dollars upon the owner and 2,450
deposit the amount to the credit of the county real estate 2,451
assessment fund to be used to pay the costs of administering this 2,452
section and section 4503.06 of the Revised Code. If unpaid, the 2,453
penalty shall constitute a lien on the home and shall be added by 2,454
the county auditor to the manufactured home tax list for
collection. 2,455
(H)(1) Before moving a manufactured or mobile home on 2,457
59
public roads from one address to another address within this 2,458
state TO ANOTHER ADDRESS WITHIN OR OUTSIDE THIS STATE, the owner 2,459
of the home shall obtain a relocation notice, as provided by this 2,461
section, from the auditor of the county in which the home is
located if the home is currently subject to taxation pursuant to 2,462
section 4503.06 of the Revised Code. The auditor shall charge 2,463
five dollars for the notice, and deposit the amount to the credit 2,464
of the county real estate assessment fund to be used to pay the 2,465
costs of administering this section and section 4503.06 of the 2,466
Revised Code. The auditor shall not issue a relocation notice
unless all taxes owed on the home under section 4503.06 of the 2,467
Revised Code that were first charged to the home during the 2,469
period of ownership of the owner seeking the relocation notice 2,470
have been paid. If the home is being moved by a new owner of the 2,471
home or by a party taking repossession of the home, the auditor 2,472
shall not issue a relocation notice unless all of the taxes due 2,473
for the preceding five years and for the current year have been 2,474
paid. A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID 2,475
UNTIL THE LAST DAY FOR PAYING MANUFACTURED HOME TAXES WITHOUT 2,476
PENALTY FOR THE FOLLOWING TAX YEAR. 2,477
(2) If a manufactured or mobile home is not yet subject to 2,479
taxation under section 4503.06 of the Revised Code, the owner of 2,481
the home shall obtain a relocation notice from the dealer of the 2,482
home. Within thirty days after the manufactured or mobile home 2,483
is purchased, the dealer of the home shall provide the auditor of 2,484
the county in which the home is to be located written notice of 2,485
the name of the purchaser of the home, the registration number OR 2,486
VEHICLE IDENTIFICATION NUMBER of the home, and the address or 2,487
location to which the home is to be moved. The county auditor 2,488
shall provide to each manufactured and mobile home dealer, 2,489
without charge, a supply of relocation notices to be distributed 2,490
to purchasers pursuant to this section. 2,491
(3) The notice shall be in the form of a one-foot square 2,494
yellow sign with the words "manufactured home relocation notice"
60
printed prominently on it. The name of the owner of the home, 2,496
the home's registration number OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home is being 2,498
moved, and the county in which the notice is issued shall also be 2,499
entered on the notice.
(4) The relocation notice must be attached to the rear of 2,501
the home when the home is being moved on a public road. Except 2,502
as provided in division (H)(5) of this section, no person shall 2,504
drive a motor vehicle moving a manufactured or mobile home on a 2,505
public road from one address to another address within this state 2,506
unless a relocation notice is attached to the rear of the home. 2,507
(5) If the county auditor determines that a manufactured 2,510
or mobile home has been moved without a relocation notice as
required under this division, the auditor shall impose a penalty 2,512
of one hundred dollars upon the owner of the home and upon the 2,513
person who moved the home and deposit the amount to the credit of
the county real estate assessment fund to pay the costs of 2,514
administering this section and section 4503.06 of the Revised 2,515
Code. IF THE HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO 2,516
ANOTHER COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY 2,517
TO WHICH THE HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY 2,518
AUDITOR SHALL CAUSE AN AMOUNT EQUAL TO THE PENALTY TO BE 2,519
TRANSMITTED FROM THE COUNTY REAL ESTATE ASSESSMENT FUND TO THE 2,520
COUNTY AUDITOR OF THE COUNTY FROM WHICH THE HOME WAS RELOCATED, 2,521
WHO SHALL DEPOSIT THE AMOUNT TO THE CREDIT OF THE COUNTY REAL 2,522
ESTATE ASSESSMENT FUND. If the penalty on the owner is unpaid, 2,523
the penalty shall constitute a lien on the home and the auditor 2,525
shall add the penalty to the manufactured home tax list for 2,526
collection. If the county auditor determines that a dealer that
has sold a manufactured or mobile home has failed to timely 2,527
provide the information required under this division, the auditor 2,528
shall impose a penalty upon the dealer in the amount of one 2,529
hundred dollars. The penalty shall be credited to the county 2,530
real estate assessment fund and used to pay the costs of 2,531
61
administering this section and section 4503.06 of the Revised 2,533
Code.
Sec. 4503.063. The county auditor and county treasurer may 2,542
appoint any suitable residents of the county as their deputies to 2,543
perform any of the duties required of them by sections 4503.06, 2,544
4503.061, and 4503.062 of the Revised Code. 2,545
The tax commissioner shall prescribe forms which shall 2,547
contain all relevant information necessary in the collection and 2,548
payment of the tax and the registration of manufactured and 2,549
mobile homes, as provided in sections 4503.06 and 4503.061 of the 2,550
Revised Code, and shall provide such other assistance as 2,551
necessary to enable the county auditor to administer the tax. 2,552
The tax commissioner, upon application of the county 2,554
auditor PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 OF THE 2,555
REVISED CODE, may extend the time for payment of the tax. 2,557
Sec. 4505.06. (A) Application for a certificate of title 2,566
shall be made in a form prescribed by the registrar of motor 2,567
vehicles, and shall be sworn to before a notary public or other 2,568
officer empowered to administer oaths. The application shall be 2,569
filed with the clerk of the court of common pleas of the county 2,570
in which the applicant resides if the applicant is a resident of 2,571
this state or, if not a resident, in the county in which the 2,572
transaction is consummated. An application for a certificate of 2,574
title may be filed electronically by electronic image 2,575
transmission in any county in which the clerk of the court of 2,576
common pleas permits an application to be filed electronically. 2,577
The signature of an officer empowered to administer oaths that 2,578
appears on an application for a certificate of title, or on any 2,579
other document required to be filed by this chapter that has been 2,580
filed electronically, is not a facsimile signature as defined in 2,581
section 9.10 of the Revised Code. Any payments required by this 2,583
chapter shall be considered as accompanying any electronically 2,584
transmitted application when payment actually is received by the 2,585
clerk. Payment of any fee or taxes may be made by electronic 2,586
62
transfer of funds.
The application for a certificate of title shall be 2,588
accompanied by the fee prescribed in section 4505.09 of the 2,589
Revised Code; and if a certificate of title previously has been 2,590
issued for the motor vehicle in this state, it shall be 2,591
accompanied by that certificate of title duly assigned, unless 2,592
otherwise provided in this chapter. If a certificate of title 2,593
previously has not been issued for the motor vehicle in this 2,594
state, the application, unless otherwise provided in this 2,595
chapter, shall be accompanied by a manufacturer's or importer's 2,596
certificate or by a certificate of title of another state from 2,598
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 2,599
in another state, the application also shall be accompanied by 2,600
the physical inspection certificate required by section 4505.061 2,601
of the Revised Code. If the application is made by two persons 2,602
regarding a motor vehicle in which they wish to establish joint 2,603
ownership with right of survivorship they may do so as provided 2,604
in section 2106.17 of the Revised Code. The clerk shall retain 2,605
the evidence of title presented by the applicant and on which the 2,606
certificate of title is issued. The clerk shall use reasonable 2,607
diligence in ascertaining whether or not the facts in the 2,608
application are true by checking the application and documents 2,609
accompanying it with the records of motor vehicles in the clerk's 2,610
office; if satisfied that the applicant is the owner of the motor 2,611
vehicle and that the application is in the proper form, the 2,612
clerk, within five business days after the application is filed, 2,613
shall issue a certificate of title over the clerk's signature and 2,614
sealed with the clerk's seal. For purposes of the transfer of a 2,615
certificate of title, if the clerk is satisfied that the secured 2,616
party has duly discharged a lien notation, but has not canceled 2,617
the lien notation with the clerk of the county of origin, the 2,618
clerk may cancel the lien notation on the automated title 2,619
processing system and notify the clerk of the county of origin. 2,620
63
In the case of the sale of a motor vehicle to a general 2,622
buyer or user by a dealer, by a motor vehicle leasing dealer 2,623
selling the motor vehicle to the lessee or, in a case in which 2,624
the leasing dealer subleased the motor vehicle, the sublessee, at 2,625
the end of the lease agreement or sublease agreement, or by a 2,626
manufactured home broker, the certificate of title shall be 2,627
obtained in the name of the buyer by the dealer, leasing dealer, 2,629
or the manufactured home broker, as the case may be, upon 2,630
application signed by the buyer. The certificate of title shall 2,631
be issued within five business days after the application for 2,632
title is filed with the clerk. If the buyer of the motor vehicle 2,633
previously leased the motor vehicle and is buying the motor 2,635
vehicle at the end of the lease pursuant to that lease, the 2,636
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 2,637
motor vehicle to the buyer or by the motor vehicle leasing dealer 2,638
who subleased the motor vehicle to the buyer under a sublease 2,639
agreement.
In all other cases, except as provided in division (D)(2) 2,641
of section 4505.11 of the Revised Code, such certificates shall 2,642
be obtained by the buyer. In all cases of transfer of a motor 2,644
vehicle, the application for certificate of title shall be filed 2,645
within thirty days after the assignment or delivery of the motor 2,646
vehicle. If an application for a certificate of title is not 2,647
filed within that period, the clerk shall collect a fee of five 2,648
dollars for the issuance of the certificate, except that no such 2,649
fee shall be required from a motor vehicle salvage dealer, as 2,650
defined in division (A) of section 4738.01 of the Revised Code, 2,651
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 2,652
established by this chapter, and shall be retained by the clerk. 2,653
The registrar shall provide, on the certificate of title form 2,654
prescribed by section 4505.07 of the Revised Code, language 2,655
necessary to give evidence of the date on which the assignment or 2,656
64
delivery of the motor vehicle was made. 2,657
As used in this division, "lease agreement," "lessee," and 2,659
"sublease agreement" have the same meanings as in section 4505.04 2,660
of the Revised Code.
(B) The clerk, except as provided in this section, shall 2,662
refuse to accept for filing any application for a certificate of 2,663
title and shall refuse to issue a certificate of title unless the 2,664
dealer or manufactured home broker or the applicant, in cases in 2,665
which the certificate shall be obtained by the buyer, submits 2,666
with the application payment of the tax levied by or pursuant to 2,667
Chapters 5739. and 5741. of the Revised Code. Upon payment of 2,668
the tax in accordance with division (E) of this section, the 2,669
clerk shall issue a receipt prescribed by the registrar and 2,670
agreed upon by the tax commissioner showing payment of the tax or 2,671
a receipt issued by the commissioner showing the payment of the 2,672
tax. When submitting payment of the tax to the clerk, a dealer 2,673
shall retain any discount to which the dealer is entitled under 2,674
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 2,676
the clerk may retain a poundage fee of one and one one-hundredth 2,677
per cent, which shall be paid into the certificate of title 2,678
administration fund created by section 325.33 of the Revised 2,680
Code.
In the case of casual sales of motor vehicles, as defined 2,682
in section 4517.01 of the Revised Code, the price for the purpose 2,684
of determining the tax shall be the purchase price on the 2,685
assigned certificate of title executed by the seller and filed 2,686
with the clerk by the buyer on a form to be prescribed by the 2,687
registrar, which shall be prima-facie evidence of the amount for 2,688
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 2,690
title that the odometer reflects mileage in excess of the 2,691
designed mechanical limit of the odometer, the clerk shall enter 2,692
the phrase "exceeds mechanical limits" following the mileage 2,693
65
designation. If the transferor indicates on the certificate of 2,694
title that the odometer reading is not the actual mileage, the 2,695
clerk shall enter the phrase "nonactual: warning - odometer 2,697
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 2,699
the transferor, but is not liable for any errors or omissions of 2,700
the clerk or those of the clerk's deputies in the performance of 2,701
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 2,703
transferor shall swear to the true selling price and, except as 2,704
provided in this division, the true odometer reading of the motor 2,705
vehicle. The registrar may prescribe an affidavit in which the 2,706
seller and buyer provide information pertaining to the odometer 2,707
reading of the motor vehicle in addition to that required by this 2,708
section, as such information may be required by the United States 2,709
secretary of transportation by rule prescribed under authority of 2,710
subchapter IV of the "Motor Vehicle Information and Cost Savings 2,711
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 2,712
(2) Division (C)(1) of this section does not require the 2,715
giving of information concerning the odometer and odometer 2,716
reading of a motor vehicle when ownership of a motor vehicle is 2,717
being transferred as a result of a bequest, under the laws of 2,718
intestate succession, to a surviving spouse pursuant to section 2,719
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 2,720
connection with the creation of a security interest. 2,721
(D) When the transfer to the applicant was made in some 2,723
other state or in interstate commerce, the clerk, except as 2,724
provided in this section, shall refuse to issue any certificate 2,725
of title unless the tax imposed by or pursuant to Chapter 5741. 2,727
of the Revised Code has been paid as evidenced by a receipt 2,728
issued by the tax commissioner, or unless the applicant submits 2,729
with the application payment of the tax. Upon payment of the tax 2,730
in accordance with division (E) of this section, the clerk shall 2,731
issue a receipt prescribed by the registrar and agreed upon by 2,733
66
the tax commissioner, showing payment of the tax. For receiving 2,734
and disbursing such taxes paid to the clerk, the clerk may retain 2,735
a poundage fee of one per cent. When the vendor is not regularly 2,736
engaged in the business of selling motor vehicles, the vendor 2,738
shall not be required to purchase a vendor's license or make 2,739
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 2,741
or by certified check, draft, or money order payable to the clerk 2,742
and submitted with an application for a certificate of title 2,744
under division (B) or (D) of this section. The clerk also may 2,745
accept payment of the tax by corporate, business, or personal 2,746
check, credit card, electronic transfer or wire transfer, debit 2,747
card, or any other accepted form of payment made payable to the 2,748
clerk. The clerk may require bonds, guarantees, or letters of 2,749
credit to ensure the collection of corporate, business, or 2,750
personal checks. Any service fee charged by a third party to a 2,751
clerk for the use of any form of payment may be paid by the clerk 2,752
from the certificate of title administration fund created in 2,753
section 325.33 of the Revised Code, or may be assessed by the 2,754
clerk upon the applicant as an additional fee. Upon collection, 2,755
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 2,756
The clerk shall make a good faith effort to collect any 2,758
payment of taxes due but not made because the payment was 2,759
returned or dishonored, but the clerk is not personally liable 2,760
for the payment of uncollected taxes or uncollected fees. The 2,761
clerk shall notify the tax commissioner of any such payment of 2,762
taxes that is due but not made and shall furnish such information 2,763
to the commissioner as the commissioner requires. The clerk 2,764
shall deduct the amount of taxes due but not paid from the 2,765
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 2,766
may collect taxes due by assessment in the manner provided in 2,767
section 5739.13 of the Revised Code.
67
Any person who presents payment that is returned or 2,769
dishonored for any reason is liable to the clerk for payment of a 2,770
penalty over and above the amount of the taxes due. The clerk 2,771
shall determine the amount of the penalty, which shall be no 2,772
greater than that amount necessary to compensate the clerk for 2,773
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 2,774
remedies and procedures provided in this section are in addition 2,775
to any other available civil or criminal remedies. Subsequently 2,776
collected penalties, poundage, and title fees, less any title fee 2,778
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 2,779
administration fund. Subsequently collected taxes, less 2,780
poundage, shall be sent by the clerk to the treasurer of state at 2,781
the next scheduled periodic remittance of tax payments, with such 2,782
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 2,783
(F) In the following cases, the clerk shall accept for 2,785
filing such application and shall issue a certificate of title 2,786
without requiring payment or evidence of payment of the tax: 2,787
(1) When the purchaser is this state or any of its 2,789
political subdivisions, a church, or an organization whose 2,790
purchases are exempted by section 5739.02 of the Revised Code; 2,791
(2) When the transaction in this state is not a retail 2,793
sale as defined by section 5739.01 of the Revised Code; 2,794
(3) When the purchase is outside this state or in 2,796
interstate commerce and the purpose of the purchaser is not to 2,797
use, store, or consume within the meaning of section 5741.01 of 2,798
the Revised Code; 2,799
(4) When the purchaser is the federal government; 2,801
(5) When the motor vehicle was purchased outside this 2,803
state for use outside this state; 2,804
(6) When the motor vehicle is purchased by a nonresident 2,806
of this state for immediate removal from this state, and will be 2,807
68
permanently titled and registered in another state, as provided 2,808
by division (B)(23) of section 5739.02 of the Revised Code, and 2,809
upon presentation of a copy of the affidavit provided by that 2,810
section, and a copy of the exemption certificate provided by 2,811
section 5739.03 of the Revised Code. 2,812
The clerk shall forward all payments of taxes, less 2,814
poundage fee, to the treasurer of state in a manner to be 2,815
prescribed by the tax commissioner and shall furnish such 2,816
information to the commissioner as the commissioner requires. 2,817
(G) An application, as prescribed by the registrar and 2,820
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 2,821
application shall contain the following notice in bold lettering: 2,822
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 2,823
are required by law to state the true selling price. A false 2,824
statement is in violation of section 2921.13 of the Revised Code 2,826
and is punishable by six months' imprisonment or a fine of up to 2,827
one thousand dollars, or both. All transfers are audited by the 2,828
department of taxation. The seller and buyer must provide any 2,829
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 2,830
(H) For sales of manufactured homes or mobile homes 2,832
occurring on or after January 1, 2000, the clerk shall accept for 2,833
filing, pursuant to Chapter 5739. of the Revised Code, an 2,835
application for a certificate of title for a manufactured home or 2,836
mobile home without requiring payment of any tax pursuant to 2,837
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 2,839
Code, or a receipt issued by the tax commissioner showing payment 2,840
of the tax. For sales of manufactured homes or mobile homes 2,841
occurring on or after January 1, 2000, the applicant shall pay to 2,842
the clerk a AN ADDITIONAL fee of five dollars for each 2,844
certificate of title issued by the clerk for a manufactured or 2,845
mobile home PURSUANT TO DIVISION (H) OF SECTION 4505.11 OF THE 2,846
REVISED CODE AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON 2,847
69
TRANSFER OF OWNERSHIP OF THE HOME. The clerk shall credit the 2,848
fee to the county title administration fund, and the fee shall be 2,849
used to pay the expenses of archiving such certificates pursuant 2,850
to division (A) of section 4505.08 and division (H)(3) of section 2,852
4505.11 of the Revised Code. The tax commissioner shall 2,854
administer any tax on a manufactured or mobile home pursuant to 2,855
Chapters 5739. and 5741. of the Revised Code. 2,856
Sec. 4505.11. (A) Each owner of a motor vehicle and each 2,865
person mentioned as owner in the last certificate of title, when 2,866
the motor vehicle is dismantled, destroyed, or changed in such 2,867
manner that it loses its character as a motor vehicle, or changed 2,868
in such manner that it is not the motor vehicle described in the 2,869
certificate of title, shall surrender the certificate of title to 2,871
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 2,873
holders of any liens noted thereon, shall enter a cancellation 2,874
upon the clerk's records and shall notify the registrar of motor 2,875
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 2,877
manner prescribed by this section, the clerk and the registrar of 2,879
motor vehicles may cancel and destroy all certificates and all 2,880
memorandum certificates in that chain of title. 2,881
(B) Where an Ohio certificate of title or salvage 2,883
certificate of title to a motor vehicle is assigned to a salvage 2,884
dealer, the dealer is not required to obtain an Ohio certificate 2,886
of title or a salvage certificate of title to the motor vehicle 2,887
in the dealer's own name if the dealer dismantles or destroys the 2,888
motor vehicle, indicates the number of the dealer's motor vehicle 2,889
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 2,891
the face of the certificate of title or salvage certificate of 2,892
title, and surrenders the certificate of title or salvage 2,893
certificate of title to the clerk of the court of common pleas as 2,894
provided in division (A) of this section. If the salvage dealer 2,895
retains the motor vehicle for resale, the dealer shall make 2,896
70
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 2,897
of this section. 2,898
(C)(1) When an insurance company declares it economically 2,900
impractical to repair such a motor vehicle and has paid an agreed 2,901
price for the purchase of the motor vehicle to any insured or 2,902
claimant owner, the insurance company shall receive the 2,903
certificate of title and the motor vehicle and proceed as 2,904
follows. Within thirty days the insurance company shall deliver 2,905
the certificate of title to the clerk of the court of common 2,906
pleas and shall make application for a salvage certificate of 2,907
title. The clerk shall issue the salvage certificate of title on 2,908
a form, prescribed by the registrar, that shall be easily 2,910
distinguishable from the original certificate of title and shall 2,911
bear the same number and information as the original certificate 2,912
of title. Except as provided in division (C)(2) of this section, 2,913
the salvage certificate of title shall be assigned by the 2,914
insurance company to a salvage dealer or any other person for use 2,915
as evidence of ownership upon the sale or other disposition of 2,916
the motor vehicle, and the salvage certificate of title shall be 2,917
transferrable to any other person. The clerk shall charge a fee 2,918
of four dollars for the cost of processing each salvage 2,919
certificate of title. 2,920
(2) If an insurance company considers a motor vehicle as 2,922
described in division (C)(1) of this section to be impossible to 2,923
restore for highway operation, the insurance company may assign 2,924
the certificate of title to the motor vehicle to a salvage dealer 2,925
or scrap metal processing facility and send the assigned 2,926
certificate of title to the clerk of the court of common pleas of 2,927
the county in which the salvage dealer or scrap metal processing 2,928
facility is located. The insurance company shall mark the face 2,929
of the certificate of title "FOR DESTRUCTION" and shall deliver a 2,930
photocopy of the certificate of title to the salvage dealer or 2,931
scrap metal processing facility for its records. 2,932
71
(3) If an insurance company declares it economically 2,934
impractical to repair a motor vehicle, agrees to pay to the 2,935
insured or claimant owner an amount in settlement of a claim 2,936
against a policy of motor vehicle insurance covering the motor 2,937
vehicle, and agrees to permit the insured or claimant owner to 2,938
retain possession of the motor vehicle, the insurance company 2,939
shall not pay the insured or claimant owner any amount in 2,940
settlement of the insurance claim until the owner obtains a 2,941
salvage certificate of title to the vehicle and furnishes a copy 2,942
of the salvage certificate of title to the insurance company. 2,943
(D) When a self-insured organization, rental or leasing 2,945
company, or secured creditor becomes the owner of a motor vehicle 2,946
that is burned, damaged, or dismantled and is determined to be 2,947
economically impractical to repair, the self-insured 2,948
organization, rental or leasing company, or secured creditor 2,949
shall do one of the following: 2,950
(1) Mark the face of the certificate of title to the motor 2,952
vehicle "FOR DESTRUCTION" and surrender the certificate of title 2,953
to the clerk of the court of common pleas for cancellation as 2,954
described in division (A) of this section. The self-insured 2,955
organization, rental or leasing company, or secured creditor 2,956
thereupon shall deliver the motor vehicle, together with a 2,957
photocopy of the certificate of title, to a salvage dealer or 2,958
scrap metal processing facility and shall cause the motor vehicle 2,959
to be dismantled, flattened, crushed, or destroyed. 2,960
(2) Obtain a salvage certificate of title to the motor 2,962
vehicle in the name of the self-insured organization, rental or 2,963
leasing company, or secured creditor, as provided in division 2,964
(C)(1) of this section, and then sell or otherwise dispose of the 2,965
motor vehicle. If the motor vehicle is sold, the self-insured 2,966
organization, rental or leasing company, or secured creditor 2,967
shall obtain a salvage certificate of title to the motor vehicle 2,968
in the name of the purchaser from the clerk of the court of 2,969
common pleas of the county in which the purchaser resides. 2,970
72
(E) If a motor vehicle titled with a salvage certificate 2,972
of title is restored for operation upon the highways, application 2,973
shall be made to the clerk of the court of common pleas for a 2,974
certificate of title. Upon inspection by the state highway 2,975
patrol, which shall include establishing proof of ownership and 2,976
an inspection of the motor number and vehicle identification 2,977
number of the motor vehicle and of documentation or receipts for 2,978
the materials used in restoration by the owner of the motor 2,979
vehicle being inspected, which documentation or receipts shall be 2,980
presented at the time of inspection, the clerk, upon surrender of 2,981
the salvage certificate of title, shall issue a certificate of 2,982
title for a fee prescribed by the registrar. The certificate of 2,983
title shall be in the same form as the original certificate of 2,984
title, shall bear the same number as the salvage certificate of 2,985
title and the original certificate of title, and shall bear the 2,986
words "REBUILT SALVAGE" in black boldface letters on its face. 2,987
Every subsequent certificate of title, memorandum certificate of 2,988
title, or duplicate certificate of title issued for the motor 2,989
vehicle also shall bear the words "REBUILT SALVAGE" in black 2,991
boldface letters on its face. The exact location on the face of 2,992
the certificate of title of the words "REBUILT SALVAGE" shall be 2,993
determined by the registrar, who shall develop an automated 2,994
procedure within the automated title processing system to comply 2,995
with this division. The clerk shall use reasonable care in 2,996
performing the duties imposed on the clerk by this division in 2,997
issuing a certificate of title pursuant to this division, but the 2,999
clerk is not liable for any of the clerk's errors or omissions or 3,000
those of the clerk's deputies, or the automated title processing 3,002
system in the performance of those duties. A fee of forty
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 3,004
and thereafter shall be assessed by the state highway patrol for 3,005
each inspection made pursuant to this division and shall be 3,006
deposited into the state highway safety fund established by 3,007
section 4501.06 of the Revised Code.
73
(F) No person shall operate upon the highways in this 3,009
state a motor vehicle, title to which is evidenced by a salvage 3,010
certificate of title, except to deliver the motor vehicle 3,011
pursuant to an appointment for an inspection under this section. 3,012
(G) No motor vehicle the certificate of title to which has 3,014
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 3,015
court of common pleas shall be used for anything except parts and 3,016
scrap metal. 3,017
(H)(1) Except as otherwise provided in this division, an 3,020
owner of a manufactured or mobile home that will be taxed as real 3,021
property pursuant to division (B) of section 4503.06 of the 3,022
Revised Code, shall surrender the certificate of title to the 3,024
auditor of the county containing the taxing district in which the 3,025
home is located. An owner whose home qualifies for real property 3,026
taxation under division DIVISIONS (B)(1)(a) and (b) of section 3,028
4503.06 of the Revised Code shall surrender the certificate 3,030
within fifteen days after the home meets the conditions specified 3,031
in that division THOSE DIVISIONS. The auditor shall deliver the 3,032
certificate of title to the clerk of the court of common pleas 3,034
that WHO issued it.
(2) If the certificate of title for a manufactured or 3,036
mobile home that is to be taxed as real property is held by a 3,037
lienholder, the lienholder shall surrender the certificate of 3,039
title to the auditor of the county containing the taxing district 3,040
in which the home is located, and the auditor shall deliver the 3,041
certificate of title to THE clerk the of the court of common 3,042
pleas that WHO issued it. The lienholder shall surrender the 3,043
certificate within thirty days after both of the following have 3,044
occurred: 3,045
(a) The homeowner has provided written notice to the 3,048
lienholder requesting that the certificate of title be
surrendered to the auditor of the county containing the taxing 3,050
district in which the home is located; 3,051
(b) The homeowner has either paid the lienholder the 3,054
74
remaining balance owed to the lienholder, or, with the
lienholder's consent, executed and delivered to the lienholder a 3,056
mortgage on the home and land on which the home is sited in the 3,057
amount of the remaining balance owed to the lienholder. 3,058
(3) Upon the delivery of a certificate of title by the 3,060
county auditor to the clerk of the court, the clerk of the court 3,062
shall inactivate it and retain it for a period of thirty years. 3,063
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR 3,065
MOBILE HOME TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF 3,066
SECTION 4503.06 OF THE REVISED CODE, THE CLERK OF COURT SHALL 3,067
REACTIVATE THE RECORD OF THE CERTIFICATE OF TITLE THAT WAS 3,068
INACTIVATED UNDER DIVISION (H) OF THIS SECTION AND SHALL ISSUE A 3,069
NEW CERTIFICATE OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR 3,070
HAS ATTACHED TO IT ALL OF THE FOLLOWING: 3,071
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL 3,073
PROPERTY TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII OF THE 3,074
REVISED CODE AND DIVISION (B) OF SECTION 4503.06 OF THE REVISED 3,075
CODE FOR ALL PRECEDING TAX YEARS HAVE BEEN PAID; 3,076
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME 3,078
WILL BE REMOVED FROM THE REAL PROPERTY TAX LIST; 3,079
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER 3,081
LIENS ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, 3,082
THAT THE MORTGAGEE OR LIENHOLDER HAS CONSENTED TO THE 3,083
REACTIVATION OF THE CERTIFICATE OF TITLE. 3,084
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING 3,093
section 4511.01 of the Revised Code apply to sections 4513.01 to 3,096
4513.37, inclusive, of the Revised Code "MOTOR VEHICLE" INCLUDES 3,097
MANUFACTURED HOMES AND MOBILE HOMES FOR THE PURPOSES OF THIS 3,098
CHAPTER.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 3,107
the Revised Code: 3,108
(A) "Persons" includes individuals, firms, partnerships, 3,110
associations, joint stock companies, corporations, and any 3,111
combinations of individuals. 3,112
75
(B) "Motor vehicle" means motor vehicle as defined in 3,114
section 4501.01 of the Revised Code and also includes 3,115
"all-purpose vehicle" and "off-highway motorcycle" as those terms 3,116
are defined in section 4519.01 of the Revised Code AND 3,117
MANUFACTURED AND MOBILE HOMES.
(C) "New motor vehicle" means a motor vehicle, the legal 3,119
title to which has never been transferred by a manufacturer, 3,120
remanufacturer, distributor, or dealer to an ultimate purchaser. 3,121
(D) "Ultimate purchaser" means, with respect to any new 3,123
motor vehicle, the first person, other than a dealer purchasing 3,124
in the capacity of a dealer, who in good faith purchases such new 3,126
motor vehicle for purposes other than resale. 3,127
(E) "Business" includes any activities engaged in by any 3,129
person for the object of gain, benefit, or advantage either 3,130
direct or indirect. 3,131
(F) "Engaging in business" means commencing, conducting, 3,133
or continuing in business, or liquidating a business when the 3,134
liquidator thereof holds self out to be conducting such business; 3,137
making a casual sale or otherwise making transfers in the 3,138
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 3,139
the transferor's assets is not engaging in business. 3,140
(G) "Retail sale" or "sale at retail" means the act or 3,142
attempted act of selling, bartering, exchanging, or otherwise 3,143
disposing of a motor vehicle to an ultimate purchaser for use as 3,144
a consumer. 3,145
(H) "Retail installment contract" includes any contract in 3,147
the form of a note, chattel mortgage, conditional sales contract, 3,148
lease, agreement, or other instrument payable in one or more 3,149
installments over a period of time and arising out of the retail 3,150
sale of a motor vehicle. 3,151
(I) "Farm machinery" means all machines and tools used in 3,153
the production, harvesting, and care of farm products. 3,154
(J) "Dealer" or "motor vehicle dealer" means any new motor 3,156
76
vehicle dealer, any motor vehicle leasing dealer, and any used 3,157
motor vehicle dealer. 3,158
(K) "New motor vehicle dealer" means any person engaged in 3,160
the business of selling at retail, displaying, offering for sale, 3,161
or dealing in new motor vehicles pursuant to a contract or 3,162
agreement entered into with the manufacturer, remanufacturer, or 3,163
distributor of the motor vehicles. 3,164
(L) "Used motor vehicle dealer" means any person engaged 3,166
in the business of selling, displaying, offering for sale, or 3,167
dealing in used motor vehicles, at retail or wholesale, but does 3,168
not mean any new motor vehicle dealer selling, displaying, 3,169
offering for sale, or dealing in used motor vehicles incidentally 3,170
to engaging in the business of selling, displaying, offering for 3,171
sale, or dealing in new motor vehicles, any person engaged in the 3,172
business of dismantling, salvaging, or rebuilding motor vehicles 3,173
by means of using used parts, or any public officer performing 3,174
official duties. 3,175
(M) "Motor vehicle leasing dealer" means any person 3,177
engaged in the business of regularly making available, offering 3,178
to make available, or arranging for another person to use a motor 3,179
vehicle pursuant to a bailment, lease, sublease, or other 3,180
contractual arrangement under which a charge is made for its use 3,182
at a periodic rate for a term of thirty days or more, and title 3,183
to the motor vehicle is in and remains in the motor vehicle 3,185
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 3,186
not in the user, but does not mean a manufacturer or its 3,188
affiliate leasing to its employees or to dealers. 3,189
(N) "Salesperson" means any person employed by a dealer or 3,191
manufactured home broker to sell, display, and offer for sale, or 3,192
deal in motor vehicles for a commission, compensation, or other 3,194
valuable consideration, but does not mean any public officer 3,195
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 3,197
77
a person other than a new motor vehicle dealer, used motor 3,198
vehicle dealer, motor vehicle salvage dealer, as defined in 3,199
division (A) of section 4738.01 of the Revised Code, salesperson, 3,200
motor vehicle auction owner, manufacturer, or distributor acting 3,201
in the capacity of a dealer, salesperson, auction owner, 3,202
manufacturer, or distributor, to a person who purchases the motor 3,203
vehicle for use as a consumer. 3,204
(P) "Motor vehicle show" means a display of current models 3,206
of motor vehicles whereby the primary purpose is the exhibition 3,207
of competitive makes and models in order to provide the general 3,208
public the opportunity to review and inspect various makes and 3,209
models of motor vehicles at a single location. 3,210
(Q) "Motor vehicle auction owner" means any person who is 3,212
engaged wholly or in part in the business of auctioning motor 3,213
vehicles. 3,214
(R) "Manufacturer" means a person who manufactures, 3,216
assembles, or imports motor vehicles, including motor homes, but 3,217
does not mean a person who only assembles or installs a body, 3,218
special equipment unit, finishing trim, or accessories on a motor 3,219
vehicle chassis supplied by a manufacturer or distributor. 3,220
(S) "Tent-type fold-out camping trailer" means any vehicle 3,222
intended to be used, when stationary, as a temporary shelter with 3,223
living and sleeping facilities, and which is subject to the 3,224
following properties and limitations: 3,225
(1) A minimum of twenty-five per cent of the fold-out 3,227
portion of the top and sidewalls combined must be constructed of 3,228
canvas, vinyl, or other fabric, and form an integral part of the 3,229
shelter. 3,230
(2) When folded, the unit must not exceed: 3,232
(a) Fifteen feet in length, exclusive of bumper and 3,234
tongue; 3,235
(b) Sixty inches in height from the point of contact with 3,237
the ground; 3,238
(c) Eight feet in width; 3,240
78
(d) One ton gross weight at time of sale. 3,242
(T) "Distributor" means any person authorized by a motor 3,244
vehicle manufacturer to distribute new motor vehicles to licensed 3,245
new motor vehicle dealers, but does not mean a person who only 3,246
assembles or installs a body, special equipment unit, finishing 3,247
trim, or accessories on a motor vehicle chassis supplied by a 3,248
manufacturer or distributor. 3,249
(U) "Flea market" means a market place, other than a 3,251
dealer's location licensed under this chapter, where a space or 3,252
location is provided for a fee or compensation to a seller to 3,253
exhibit and offer for sale or trade, motor vehicles to the 3,254
general public. 3,255
(V) "Franchise" means any written agreement, contract, or 3,257
understanding between any motor vehicle manufacturer or 3,258
remanufacturer engaged in commerce and any motor vehicle dealer, 3,259
which purports to fix the legal rights and liabilities of the 3,260
parties to such agreement, contract, or understanding. 3,261
(W) "Franchisee" means a person who receives new motor 3,263
vehicles from the franchisor under a franchise agreement and who 3,264
offers, sells, and provides service for such new motor vehicles 3,265
to the general public. 3,266
(X) "Franchisor" means a new motor vehicle manufacturer, 3,268
remanufacturer, or distributor who supplies new motor vehicles 3,269
under a franchise agreement to a franchisee. 3,270
(Y) "Dealer organization" means a state or local trade 3,272
association the membership of which is comprised predominantly of 3,273
new motor vehicle dealers. 3,274
(Z) "Factory representative" means a representative 3,276
employed by a manufacturer, remanufacturer, or by a factory 3,277
branch primarily for the purpose of promoting the sale of its 3,278
motor vehicles, parts, or accessories to dealers or for 3,279
supervising or contacting its dealers or prospective dealers. 3,280
(AA) "Administrative or executive management" means those 3,282
individuals who are not subject to federal wage and hour laws. 3,283
79
(BB) "Good faith" means honesty in the conduct or 3,285
transaction concerned and the observance of reasonable commercial 3,286
standards of fair dealing in the trade as is defined in division 3,287
(S) of section 1301.01 of the Revised Code, including, but not 3,288
limited to, the duty to act in a fair and equitable manner so as 3,289
to guarantee freedom from coercion, intimidation, or threats of 3,290
coercion or intimidation; provided however, that recommendation, 3,291
endorsement, exposition, persuasion, urging, or argument shall 3,292
not be considered to constitute a lack of good faith. 3,293
(CC) "Coerce" means to compel or attempt to compel by 3,295
failing to act in good faith or by threat of economic harm, 3,296
breach of contract, or other adverse consequences. Coerce does 3,297
not mean to argue, urge, recommend, or persuade. 3,298
(DD) "Relevant market area" means any area within a radius 3,300
of ten miles from the site of a potential new dealership, except 3,301
that for manufactured home or recreational vehicle dealerships 3,302
the radius shall be twenty-five miles. 3,303
(EE) "Wholesale" or "at wholesale" means the act or 3,305
attempted act of selling, bartering, exchanging, or otherwise 3,306
disposing of a motor vehicle to a transferee for the purpose of 3,307
resale and not for ultimate consumption by that transferee. 3,308
(FF) "Motor vehicle wholesaler" means any person licensed 3,310
as a dealer under the laws of another state and engaged in the 3,312
business of selling, displaying, or offering for sale used motor 3,313
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 3,314
(GG)(1) "Remanufacturer" means a person who assembles or 3,316
installs passenger seating, walls, a roof elevation, or a body 3,317
extension on a conversion van with the motor vehicle chassis 3,318
supplied by a manufacturer or distributor, a person who modifies 3,320
a truck chassis supplied by a manufacturer or distributor for use 3,321
as a public safety or public service vehicle, a person who 3,322
modifies a motor vehicle chassis supplied by a manufacturer or 3,323
distributor for use as a limousine or hearse, or a person who 3,324
80
modifies an incomplete motor vehicle cab and chassis supplied by 3,325
a new motor vehicle dealer or distributor for use as a tow truck, 3,326
but does not mean either of the following: 3,327
(a) A person who assembles or installs passenger seating, 3,329
walls, a roof elevation, or a body extension on a manufactured 3,330
home as defined in division (C)(4) of section 3781.06 of the 3,331
Revised Code, a mobile home as defined in division (O) and 3,333
referred to in division (B) of section 4501.01 of the Revised 3,334
Code, or a recreational vehicle as defined in division (Q) and 3,335
referred to in division (B) of section 4501.01 of the Revised 3,336
Code;
(b) A person who assembles or installs special equipment 3,338
or accessories for handicapped persons, as defined in section 3,339
4503.44 of the Revised Code, upon a motor vehicle chassis 3,340
supplied by a manufacturer or distributor. 3,341
(2) For the purposes of division (GG)(1) of this section, 3,343
"public safety vehicle or public service vehicle" means a fire 3,345
truck, ambulance, school bus, street sweeper, garbage packing 3,346
truck, or cement mixer, or a mobile self-contained facility 3,347
vehicle.
(3) For the purposes of division (GG)(1) of this section, 3,349
"limousine" means a motor vehicle, designed only for the purpose 3,350
of carrying nine or fewer passengers, that a person modifies by 3,351
cutting the original chassis, lengthening the wheelbase by forty 3,352
inches or more, and reinforcing the chassis in such a way that 3,354
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 3,355
deemed to be a remanufacturer who produces limousines unless the 3,356
person has a written agreement with the manufacturer of the 3,357
chassis the person utilizes to produce the limousines to complete 3,358
properly the remanufacture of the chassis into limousines. 3,359
(4) For the purposes of division (GG)(1) of this section, 3,361
"hearse" means a motor vehicle, designed only for the purpose of 3,362
transporting a single casket, that is equipped with a compartment 3,363
81
designed specifically to carry a single casket that a person 3,364
modifies by cutting the original chassis, lengthening the 3,365
wheelbase by ten inches or more, and reinforcing the chassis in 3,366
such a way that all modifications comply with all applicable 3,367
federal motor vehicle safety standards. No person shall qualify 3,368
as or be deemed to be a remanufacturer who produces hearses 3,369
unless the person has a written agreement with the manufacturer 3,370
of the chassis the person utilizes to produce the hearses to 3,371
complete properly the remanufacture of the chassis into hearses. 3,372
(5) For the purposes of division (GG)(1) of this section, 3,374
"mobile self-contained facility vehicle" means a mobile classroom 3,375
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 3,376
testing laboratory, and mobile display vehicle, each of which is 3,377
designed for purposes other than for passenger transportation and 3,379
other than the transportation or displacement of cargo, freight, 3,380
materials, or merchandise. A vehicle is remanufactured into a 3,381
mobile self-contained facility vehicle in part by the addition of 3,382
insulation to the body shell, and installation of all of the 3,383
following: a generator, electrical wiring, plumbing, holding 3,384
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 3,385
(6) For the purposes of division (GG)(1) of this section, 3,388
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 3,391
remanufacturer from a new motor vehicle dealer or distributor of 3,392
the cab and chassis and on which the remanufacturer then installs 3,393
in a permanent manner a wrecker body it purchases from a 3,394
manufacturer or distributor of wrecker bodies, installs an 3,395
emergency flashing light pylon and emergency lights upon the mast 3,396
of the wrecker body or rooftop, and installs such other related 3,397
accessories and equipment, including push bumpers, front grille 3,398
guards with pads and other custom-ordered items such as painting, 3,399
special lettering, and safety striping so as to create a complete 3,400
motor vehicle capable of lifting and towing another motor 3,401
82
vehicle.
(b) An incomplete cab and chassis that are purchased by a 3,404
remanufacturer from a new motor vehicle dealer or distributor of 3,405
the cab and chassis and on which the remanufacturer then installs 3,406
in a permanent manner a car carrier body it purchases from a 3,407
manufacturer or distributor of car carrier bodies, installs an 3,408
emergency flashing light pylon and emergency lights upon the 3,409
rooftop, and installs such other related accessories and 3,410
equipment, including push bumpers, front grille guards with pads 3,411
and other custom-ordered items such as painting, special 3,412
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 3,415
body" means a mechanical or hydraulic apparatus capable of 3,416
lifting and holding a motor vehicle on a flat level surface so 3,417
that one or more motor vehicles can be transported, once the car 3,418
carrier is permanently installed upon an incomplete cab and 3,419
chassis.
(HH) "Operating as a new motor vehicle dealership" means 3,421
engaging in activities such as displaying, offering for sale, and 3,422
selling new motor vehicles at retail, operating a service 3,423
facility to perform repairs and maintenance on motor vehicles, 3,424
offering for sale and selling motor vehicle parts at retail, and 3,425
conducting all other acts that are usual and customary to the 3,426
operation of a new motor vehicle dealership. For the purposes of 3,427
this chapter only, possession of either a valid new motor vehicle 3,428
dealer franchise agreement or a new motor vehicle dealers 3,429
license, or both of these items, is not evidence that a person is 3,430
operating as a new motor vehicle dealership. 3,431
(II) "Manufactured home broker" means any person acting as 3,433
a selling agent on behalf of an owner of a manufactured OR MOBILE 3,434
home that is subject to taxation under section 4503.06 of the 3,436
Revised Code.
(JJ) "Outdoor power equipment" means garden and small 3,438
utility tractors, walk-behind and riding mowers, chainsaws, and 3,439
83
tillers.
Sec. 4517.03. (A) A place of business that is used for 3,448
selling, displaying, offering for sale, or dealing in motor 3,449
vehicles shall be considered as used exclusively for those 3,450
purposes even though snowmobiles, farm machinery, outdoor power 3,452
equipment, watercraft and related products, or products 3,453
manufactured or distributed by a motor vehicle manufacturer with 3,454
which the motor vehicle dealer has a franchise agreement are sold 3,456
or displayed there, or if repair, accessory, gasoline and oil, 3,458
storage, parts, service, or paint departments are maintained 3,460
there, or such products or services are provided there, if the 3,461
departments are operated or the products or services are provided 3,463
for the business of selling, displaying, offering for sale, or 3,464
dealing in motor vehicles. Places of business or departments in 3,465
a place of business used to dismantle, salvage, or rebuild motor 3,466
vehicles by means of using used parts, are not considered as 3,467
being maintained for the purpose of assisting or furthering the 3,468
selling, displaying, offering for sale, or dealing in motor 3,469
vehicles. A place of business shall be considered as used 3,470
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a motor 3,472
vehicle leasing dealer or a motor vehicle renting dealer is 3,473
located at the place of business. 3,474
(B) No new motor vehicle dealer shall sell, display, offer 3,476
for sale, or deal in motor vehicles at any place except an 3,477
established place of business that is used exclusively for the 3,478
purpose of selling, displaying, offering for sale, or dealing in 3,479
motor vehicles. The place of business shall have space, under 3,481
roof, for the display of at least one new motor vehicle and 3,482
facilities and space therewith for the inspection, servicing, and 3,483
repair of at least one motor vehicle; except that a new motor 3,484
vehicle dealer selling manufactured or mobile homes is exempt 3,485
from the requirement that a place of business have space, under 3,486
roof, for the display of at least one new motor vehicle and 3,487
84
facilities and space for the inspection, servicing, and repair of 3,488
at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 3,490
shall be construed as prohibiting the sale of a NEW OR USED 3,491
manufactured OR MOBILE home located in a manufactured home park 3,493
by a licensed NEW OR USED motor vehicle dealer who is the owner 3,495
of the manufactured home park.
(C) No used motor vehicle dealer shall sell, display, 3,497
offer for sale, or deal in motor vehicles at any place except an 3,498
established place of business that is used exclusively for the 3,499
purpose of selling, displaying, offering for sale, or dealing in 3,500
motor vehicles. 3,501
(D) No motor vehicle leasing dealer shall make a motor 3,503
vehicle available for use by another, in the manner described in 3,504
division (M) of section 4517.01 of the Revised Code, at any place 3,505
except an established place of business that is used for leasing 3,506
motor vehicles; except that a motor vehicle leasing dealer who is 3,507
also a new motor vehicle dealer or used motor vehicle dealer may 3,508
lease motor vehicles at the same place of business at which the 3,509
dealer sells, offers for sale, or deals in new or used motor 3,510
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 3,512
renting dealer shall sell a motor vehicle within ninety days 3,514
after a certificate of title to the motor vehicle is issued to 3,515
the dealer, except when a salvage certificate of title is issued 3,516
to replace the original certificate of title and except when a 3,517
motor vehicle leasing dealer sells a motor vehicle to another 3,518
motor vehicle leasing dealer at the end of a sublease pursuant to 3,519
that sublease.
(F) No distributor shall distribute new motor vehicles to 3,521
new motor vehicle dealers at any place except an established 3,522
place of business that is used exclusively for the purpose of 3,523
distributing new motor vehicles to new motor vehicle dealers; 3,524
except that a distributor who is also a new motor vehicle dealer 3,525
85
may distribute new motor vehicles at the same place of business 3,526
at which the distributor sells, displays, offers for sale, or 3,527
deals in new motor vehicles. 3,528
(G) No person, firm, or corporation that sells, displays, 3,530
or offers for sale tent-type fold-out camping trailers is subject 3,531
to the requirement that the person's, firm's, or corporation's 3,532
place of business be used exclusively for the purpose of selling, 3,534
displaying, offering for sale, or dealing in motor vehicles. No 3,535
person, firm, or corporation that sells, displays, or offers for 3,536
sale tent-type fold-out camping trailers, trailers, or 3,537
semitrailers, OR PARK TRAILERS is subject to the requirement that 3,539
the place of business have space, under roof, for the display of 3,540
at least one new motor vehicle and facilities and space for the 3,541
inspection, servicing, and repair of at least one motor vehicle. 3,542
(H) No manufactured or mobile home broker shall engage in 3,544
the business of brokering manufactured OR MOBILE homes at any 3,546
place except an established place of business that is used 3,548
exclusively for the purpose of brokering manufactured OR MOBILE
homes. 3,549
(I) Nothing in this section shall be construed to prohibit 3,551
persons licensed under this chapter from making sales calls. 3,552
(J) As used in this section: 3,554
(1) "Motor vehicle leasing dealer" has the same meaning as 3,556
in section 4517.01 of the Revised Code. 3,557
(2) "Motor vehicle renting dealer" has the same meaning as 3,559
in section 4549.65 of the Revised Code. 3,560
(3) "Watercraft" has the same meaning as in section 3,562
1547.01 of the Revised Code. 3,563
Sec. 4517.24. No two motor vehicle dealers shall engage in 3,572
business at the same location, unless they agree to be jointly, 3,573
severally, and personally liable for any liability arising from 3,574
their engaging in business at the same location. The agreement 3,575
shall be filed with the motor vehicle dealers board, and shall 3,576
also be made a part of the articles of incorporation of each such
86
dealer filed with the secretary of state. Whenever the board has 3,577
reason to believe that a dealer who has entered into such an 3,578
agreement has revoked the agreement but continues to engage in 3,579
business at the same location, the board shall revoke his THE 3,580
DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE 3,582
DEALERS ENGAGED IN THE BUSINESS OF SELLING NEW OR USED 3,583
MANUFACTURED OR MOBILE HOMES IN THE SAME MANUFACTURED HOME PARK. 3,584
Section 2. That existing sections 319.202, 319.54, 321.24, 3,586
321.45, 323.153, 323.156, 323.31, 323.611, 4501.01, 4503.06, 3,587
4503.061, 4503.063, 4505.06, 4505.11, 4513.01, 4517.01, 4517.03, 3,588
and 4517.24 of the Revised Code are hereby repealed. 3,589
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 3,591
of the Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd 3,592
General Assembly, and sections 323.153 and 323.156 of the Revised 3,593
Code, as amended by this act, apply to 2000 and thereafter. 3,595
Section 4. Section 323.153 of the Revised Code is 3,597
presented in this act as a composite of the section as amended by 3,598
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 3,599
of the 122nd General Assembly, with the new language of none of 3,601
the acts shown in capital letters. Section 4501.01 of the 3,602
Revised Code is presented in this act as a composite of the 3,603
section as amended by both Am. Sub. H.B. 611 and Am. Sub. S.B. 3,604
142 of the 122nd General Assembly, with the new language of 3,605
neither of the acts shown in capital letters. This is in 3,606
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be 3,607
harmonized where not substantively irreconcilable and constitutes 3,608
a legislative finding that such is the resulting version in 3,609
effect prior to the effective date of this act. 3,610