As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 672 5
1999-2000 6
REPRESENTATIVES PETERSON-SCHULER-MOTTLEY-PERRY-HARTNETT-GRENDELL 7
_________________________________________________________________ 9
A B I L L
To amend sections 135.22, 135.341, 319.202, 319.54, 11
321.24, 321.46, 323.153, 323.156, 323.31, 12
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 13
4503.063, 4503.067, 4505.06, 4505.11, 4513.01, 14
4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 15
and to enact section 321.47 of the Revised Code 16
to specify the application date of certain 17
provisions of Am. Sub. S.B. 142 of the 122nd 18
General Assembly, to make other clarifications
regarding the taxation of manufactured and mobile 19
homes, and to suspend the investment powers of 20
county treasurers who fail to meet continuing 21
education requirements.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 23
Section 1. That sections 135.22, 135.341, 319.202, 319.54, 25
321.24, 321.46, 323.153, 323.156, 323.31, 323.611, 1317.13, 27
4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4505.06, 4505.11, 28
4513.01, 4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 be 29
amended and section 321.47 of the Revised Code be enacted to read 31
as follows:
Sec. 135.22. (A) For purposes of this section: 40
(1) "Treasurer" has the same meaning as in section 135.01 42
of the Revised Code, but does not include the treasurer of state. 43
"Treasurer" includes any person whose duties include making 44
investment decisions with respect to the investment or deposit of 45
interim moneys.
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(2) "Subdivision" has the same meaning as in section 47
135.01 of the Revised Code. 48
(B) To enhance the background and working knowledge of 50
treasurers in investments, cash management, and ethics, the 51
treasurer of state shall provide annual continuing education 52
programs for treasurers. A treasurer annually shall complete the 54
continuing education programs described in this section, unless 55
the treasurer, IF NOT A COUNTY TREASURER, annually provides a 56
notice of exemption described in division (E) of this section. 57
(C) The treasurer of state shall determine the manner, 59
content, and length of the continuing education programs after 60
consultation with appropriate statewide organizations of local 61
government officials.
(D) Upon successful completion of a continuing education 63
program required by this section, the treasurer of state shall 64
issue a certificate indicating that the treasurer has 65
successfully completed the continuing education program
prescribed by the treasurer of state. The treasurer of state 66
shall forward to the auditor of state any certificates issued 67
pursuant to this division by the treasurer of state. The auditor 68
of state shall maintain in the auditor's records any certificates 69
forwarded by the treasurer of state pursuant to this division. 70
As part of the auditor of state's audit of the subdivision
conducted in accordance with section 117.11 of the Revised Code, 71
the auditor of state shall report whether the treasurer is in 72
compliance with this section of the Revised Code. 73
(E) Division (B) of this section does not apply to any 76
treasurer WHO IS NOT A COUNTY TREASURER AND who annually provides 77
a notice of exemption to the auditor of state. The notice shall 78
be certified by the treasurer of state and shall provide that the 79
treasurer is not subject to the continuing education requirements 80
set forth in division (B) of this section, because the treasurer 81
invests or deposits public moneys in the following investments 82
only:
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(1) Interim deposits pursuant to division (B)(3) of 84
section 135.14 of the Revised Code; 85
(2) No-load money market mutual funds pursuant to division 87
(B)(5) of section 135.14 of the Revised Code; 88
(3) The Ohio subdivision's fund pursuant to division 90
(B)(6) of section 135.14 of the Revised Code. 92
(F) In carrying out the duties required by this section, 94
the treasurer of state may charge the subdivision served by the 95
treasurer a registration fee that will meet actual and necessary 96
expenses in connection with the training of the treasurer, 97
including instruction fees, site acquisition costs, and the cost 98
of course materials. Any necessary personal expenses of a
treasurer incurred as a result of attending the continuing 99
education courses shall be borne by the subdivision represented 100
by the treasurer.
(G) The treasurer of state may allow any other interested 102
person to attend any of the continuing education programs that 103
are held pursuant to this section, provided that before attending 104
any such continuing education program, the interested person has 105
paid to the treasurer of state the full registration fee set for 106
the continuing education program.
(H) All funds collected pursuant to this section shall be 108
paid into the county treasurer education fund created pursuant to 109
section 321.46 of the Revised Code, and the actual and necessary 111
expenses of the treasurer of state in conducting the continuing 112
education programs required by this section shall be paid from 113
this fund.
(I) The treasurer of state may adopt reasonable rules not 115
inconsistent with this section for the implementation of this 116
section.
Sec. 135.341. (A) There shall be a county investment 125
advisory committee consisting of three members: two county 126
commissioners to be designated by the board of county 128
commissioners, and the county treasurer. 129
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Notwithstanding the preceding sentence, the board of county 131
commissioners may declare that all three county commissioners 132
shall serve on the county investment advisory committee. If the 133
board so declares, the county investment advisory committee shall 134
consist of five members: the three county commissioners, the 135
county treasurer, and the clerk of the court of common pleas of 136
the county.
(B) The committee shall elect its own chairperson, and 138
committee members shall receive no additional compensation for 139
the performance of their duties as committee members. 140
(C) The committee shall establish written county 143
investment policies and shall meet at least once every three 144
months, to review or revise its policies and to advise the 145
investing authority on the county investments in order to ensure 146
the best and safest return of funds available to the county for 147
deposit or investment. Any member of the county investment 148
advisory committee, upon giving five days' notice, may call a 149
meeting of the committee. The committee's policies may establish 150
a limit on the period of time that moneys may be invested in any 151
particular type of investment.
(D) The committee is authorized to retain the services of 153
an investment advisor, provided that the advisor is licensed by 154
the division of securities under section 1707.141 of the Revised 155
Code or is registered with the securities and exchange 156
commission, and possesses public funds investment management 158
experience, specifically in the area of state and local
government investment portfolios, or the advisor is an eligible 159
institution mentioned in section 135.03 of the Revised Code. 160
(E) THE COMMITTEE SHALL ACT AS THE INVESTING AUTHORITY IN 162
PLACE OF THE COUNTY TREASURER FOR PURPOSES OF INVESTING COUNTY 163
FUNDS AND MANAGING THE COUNTY PORTFOLIO WHEN ORDERED TO DO SO BY 165
A COURT PURSUANT TO SECTION 321.47 OF THE REVISED CODE. THE 166
COMMITTEE MAY RETAIN THE SERVICES OF AN INVESTMENT ADVISOR,
DESCRIBED IN DIVISION (D) OF THIS SECTION, FOR SUCH PURPOSES. 167
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(F) Nothing in this section affects the authority of any 169
of the officers mentioned in section 325.27 of the Revised Code 170
to contract for the services of fiscal and management consultants 171
pursuant to section 325.17 of the Revised Code. 172
Sec. 319.202. Before the county auditor indorses any real 181
property conveyance or manufactured or mobile home conveyance 182
presented to the auditor pursuant to section 319.20 of the 184
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the 186
grantee or the grantee's representative shall submit in 187
triplicate a statement, prescribed by the tax commissioner, and 188
other information as the county auditor may require, declaring 189
the value of real property or manufactured or mobile home 190
conveyed, except that when the transfer is exempt under division 191
(F)(3) of section 319.54 of the Revised Code only a statement of 192
the reason for the exemption shall be required. Each statement 193
submitted under this section shall contain the information 194
required under divisions (A) and (B) of this section. 195
(A) Each statement submitted under this section shall 197
either: 198
(1) Contain an affirmation by the grantee that the grantor 200
has been asked by the grantee or the grantee's representative 202
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the 204
current or following year's taxes on the manufactured or mobile 205
home conveyed will be reduced under division (A) of section 206
323.152 OR UNDER SECTION 4503.065 of the Revised Code and that 208
the grantor indicated that to the best of the grantor's knowledge 209
the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 211
stating: 212
(a) To the best of the grantor's knowledge the real 214
property or the manufactured or mobile home that is the subject 215
of the conveyance is eligible for and will receive a reduction in 217
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taxes for or payable in the current year under division (A) of 218
section 323.152 OR UNDER SECTION 4503.065 of the Revised Code and 220
that the reduction or reductions will be reflected in the 221
grantee's taxes;
(b) The estimated amount of such reductions that will be 223
reflected in the grantee's taxes; 224
(c) That the grantor and the grantee have considered and 226
accounted for the total estimated amount of such reductions to 227
the satisfaction of both the grantee and the grantor. The 228
auditor shall indorse the instrument, return it to the grantee or 229
the grantee's representative, and provide a copy of the indorsed 231
instrument to the grantor or the grantor's representative. 232
(B) Each statement submitted under this section shall 234
either: 235
(1) Contain an affirmation by the grantee that the grantor 237
has been asked by the grantee or the grantee's representative 239
whether to the best of the grantor's knowledge the real property 240
conveyed qualified for the current agricultural use valuation 241
under section 5713.30 of the Revised Code either for the 242
preceding or the current year and that the grantor indicated that 243
to the best of the grantor's knowledge the property conveyed was 244
not so qualified; or 245
(2) Be accompanied by a sworn or affirmed instrument 247
stating: 248
(a) To the best of the grantor's knowledge the real 250
property conveyed was qualified for the current agricultural use 251
valuation under section 5713.30 of the Revised Code either for 252
the preceding or the current year; 253
(b) To the extent that the property will not continue to 255
qualify for the current agricultural use valuation either for the 256
current or the succeeding year, that the property will be subject 257
to a recoupment charge equal to the tax savings in accordance 258
with section 5713.34 of the Revised Code; 259
(c) That the grantor and the grantee have considered and 261
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accounted for the total estimated amount of such recoupment, if 262
any, to the satisfaction of both the grantee and the grantor. 263
The auditor shall indorse the instrument, forward it to the 264
grantee or the grantee's representative, and provide a copy of 266
the indorsed instrument to the grantor or the grantor's 267
representative.
(C) The grantor shall pay the fee required by division 269
(F)(3) of section 319.54 of the Revised Code; and, in the event 270
the board of county commissioners of the county has levied a real 271
property or a manufactured home transfer tax pursuant to Chapter 272
322. of the Revised Code, the amount required by the real 274
property or manufactured home transfer tax so levied. If the 275
conveyance is exempt from the fee provided for in division (F)(3) 276
of section 319.54 of the Revised Code and the tax, if any, levied 277
pursuant to Chapter 322. of the Revised Code, the reason for such 278
exemption shall be shown on the statement. "Value" means, in the 279
case of any deed or certificate of title not a gift in whole or 280
part, the amount of the full consideration therefor, paid or to 281
be paid for the real estate or manufactured or mobile home 282
described in the deed or title, including the amount of any 285
mortgage or vendor's lien thereon. If property sold under a land 286
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 287
least twelve months prior to the date of conveyance, "value" 288
means the unpaid balance owed to the seller under the contract at 289
the time of the conveyance, but the statement shall set forth the 290
amount paid under such contract prior to the date of conveyance. 291
In the case of a gift in whole or part, "value" means the 292
estimated price the real estate or manufactured or mobile home 293
described in the deed or certificate of title would bring in the 294
open market and under the then existing and prevailing market 295
conditions in a sale between a willing seller and a willing 296
buyer, both conversant with the property and with prevailing 297
general price levels. No person shall willfully falsify the 298
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value of property conveyed. 299
(D) The auditor shall indorse each conveyance on its face 301
to indicate the amount of the conveyance fee and compliance with 302
this section. The auditor shall retain the original copy of the 303
statement of value, forward to the tax commissioner one copy on 304
which shall be noted the most recent assessed value of the 305
property, and furnish one copy to the grantee or the grantee's 307
representative.
(E) In order to achieve uniform administration and 309
collection of the real property transfer fee required by division 310
(F)(3) of section 319.54 of the Revised Code, the tax 311
commissioner shall adopt and promulgate rules for the 312
administration and enforcement of the levy and collection of such 313
fee. 314
Sec. 319.54. (A) On all moneys collected by the county 323
treasurer on any tax duplicate of the county, other than estate 324
tax duplicates, and on all moneys received as advance payments of 325
personal property and classified property taxes, the county 326
auditor, on settlement with the treasurer and tax commissioner, 327
on or before the date prescribed by law for such settlement or 328
any lawful extension of such date, shall be allowed as 329
compensation for the county auditor's services the following 330
percentages: 331
(1) On the first one hundred thousand dollars, two and 333
one-half per cent; 334
(2) On the next two million dollars, eight thousand three 336
hundred eighteen ten-thousandths of one per cent; 337
(3) On the next two million dollars, six thousand six 339
hundred fifty-five ten-thousandths of one per cent; 340
(4) On all further sums, one thousand six hundred 342
sixty-three ten-thousandths of one per cent. 343
If any settlement is not made on or before the date 345
prescribed by law for such settlement or any lawful extension of 346
such date, the aggregate compensation allowed to the auditor 347
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shall be reduced one per cent for each day such settlement is 348
delayed after the prescribed date. No penalty shall apply if the 349
auditor and treasurer grant all requests for advances up to 350
ninety per cent of the settlement pursuant to section 321.34 of 351
the Revised Code. The compensation allowed in accordance with 352
this section on settlements made before the dates prescribed by 353
law, or the reduced compensation allowed in accordance with this 354
section on settlements made after the date prescribed by law or 355
any lawful extension of such date, shall be apportioned ratably 356
by the auditor and deducted from the shares or portions of the 357
revenue payable to the state as well as to the county, townships, 358
municipal corporations, and school districts. 359
(B) From all moneys collected by the county treasurer on 361
any tax duplicate of the county, other than estate tax 362
duplicates, and on all moneys received as advance payments of 363
personal property and classified property taxes, there shall be 364
paid into the county treasury to the credit of the real estate 365
assessment fund created by section 325.31 of the Revised Code, an 366
amount to be determined by the county auditor, which shall not 367
exceed the following percentages: 368
(1) On the first one hundred thousand dollars, three and 370
one-half per cent; 371
(2) On the next three million dollars, one and 373
three-eighths per cent; 374
(3) On the next three million dollars, one per cent; 376
(4) On all further sums not exceeding one hundred fifty 378
million dollars, three-quarters of one per cent; 379
(5) On amounts exceeding one hundred fifty million 381
dollars, six-tenths of one per cent. 382
Such compensation shall be apportioned ratably by the 384
auditor and deducted from the shares or portions of the revenue 385
payable to the state as well as to the county, townships, 386
municipal corporations, and school districts. 387
(C) Each county auditor shall receive four per cent of the 389
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amount of tax collected and paid into the county treasury, on 390
property omitted and placed by the county auditor on the tax 391
duplicate. 392
(D) On all estate tax moneys collected by the county 394
treasurer, the county auditor, on settlement semiannually with 395
the tax commissioner, shall be allowed, as compensation for the 396
auditor's services under Chapter 5731. of the Revised Code, the 398
following percentages: 399
(1) Four per cent on the first one hundred thousand 401
dollars; 402
(2) One-half of one per cent on all additional sums. 404
Such percentages shall be computed upon the amount 406
collected and reported at each semiannual settlement, and shall 407
be for the use of the general fund of the county. 408
(E) On all cigarette license moneys collected by the 410
county treasurer, the county auditor, on settlement semiannually 411
with the treasurer, shall be allowed as compensation for the 412
auditor's services in the issuing of such licenses one-half of 414
one per cent of such moneys, to be apportioned ratably and 415
deducted from the shares of the revenue payable to the county and 416
subdivisions, for the use of the general fund of the county. 417
(F) The county auditor shall charge and receive fees as 419
follows: 420
(1) For deeds of land sold for taxes to be paid by the 422
purchaser, five dollars; 423
(2) For the transfer or entry of land, lot, or part of 425
lot, to be paid by the person requiring it OR THE TRANSFER OR 426
ENTRY ON OR AFTER JANUARY 1, 2000, OF A USED MANUFACTURED HOME OR 427
MOBILE HOME AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE, 428
fifty cents for each transfer OR ENTRY, TO BE PAID BY THE PERSON 429
REQUIRING IT;
(3) For receiving statements of value and administering 431
section 319.202 of the Revised Code, one dollar, or ten cents per 432
hundred dollars for each one hundred dollars, or fraction of one 433
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hundred dollars, whichever is greater, of the value of the real 435
property transferred or, for sales occurring on or after January 436
1, 2000, the value of the used manufactured home or used mobile 437
home, as defined in division (A)(6) of section 5739.0210 of the 439
Revised Code, transferred, except no fee shall be charged when 440
the transfer is made: 441
(a) To or from the United States, this state, or any 443
instrumentality, agency, or political subdivision of the United 444
States or this state; 445
(b) Solely in order to provide or release security for a 447
debt or obligation; 448
(c) To confirm or correct a deed previously executed and 450
recorded; 451
(d) To evidence a gift, in trust or otherwise and whether 453
revocable or irrevocable, between husband and wife, or parent and 454
child or the spouse of either; 455
(e) On sale for delinquent taxes or assessments; 457
(f) Pursuant to court order, to the extent that such 459
transfer is not the result of a sale effected or completed 460
pursuant to such order; 461
(g) Pursuant to a reorganization of corporations or 463
unincorporated associations or pursuant to the dissolution of a 464
corporation, to the extent that the corporation conveys the 465
property to a stockholder as a distribution in kind of the 466
corporation's assets in exchange for the stockholder's shares in 467
the dissolved corporation; 468
(h) By a subsidiary corporation to its parent corporation 470
for no consideration, nominal consideration, or in sole 471
consideration of the cancellation or surrender of the 472
subsidiary's stock; 473
(i) By lease, whether or not it extends to mineral or 475
mineral rights, unless the lease is for a term of years renewable 476
forever; 477
(j) When the value of the real property or the 479
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manufactured or mobile home or the value of the interest that is 481
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 483
manufactured or mobile home, being transferred to the builder of 484
a new residence or to the dealer of a new manufactured or mobile 485
home when the former residence is traded as part of the 486
consideration for the new residence or new manufactured or mobile 487
home;
(l) To a grantee other than a dealer in real property or 489
in manufactured or mobile homes, solely for the purpose of, and 490
as a step in, the prompt sale of the real property or 491
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 493
and tangible consideration readily convertible into money is paid 494
or to be paid for the real estate or manufactured or mobile home 495
and the transaction is not a gift; 497
(n) Pursuant to division (B) of section 317.22 of the 499
Revised Code, or to section 2113.61 of the Revised Code, between 501
spouses or to a surviving spouse pursuant to section 5302.17 of 502
the Revised Code as it existed prior to April 4, 1985, between 503
persons pursuant to section 5302.17 or 5302.18 of the Revised 504
Code on or after April 4, 1985, to a person who is a surviving, 505
survivorship tenant pursuant to section 5302.17 of the Revised 506
Code on or after April 4, 1985, or pursuant to section 5309.45 of 507
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 509
deceased; 510
(p) Of an easement or right-of-way when the value of the 512
interest conveyed does not exceed one thousand dollars; 513
(q) Of property sold to a surviving spouse pursuant to 515
section 2106.16 of the Revised Code; 516
(r) To or from an organization exempt from federal income 518
taxation under section 501(c)(3) of the "Internal Revenue Code of 519
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 520
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transfer is without consideration and is in furtherance of the 521
charitable or public purposes of such organization; 522
(s) Among the heirs at law or devisees, including a 524
surviving spouse, of a common decedent, when no consideration in 525
money is paid or to be paid for the real property or manufactured 526
or mobile home; 527
(t) To a trustee of a trust, when the grantor of the trust 529
has reserved an unlimited power to revoke the trust; 530
(u) To the grantor of a trust by a trustee of the trust, 532
when the transfer is made to the grantor pursuant to the exercise 533
of the grantor's power to revoke the trust or to withdraw trust 534
assets;
(v) To the beneficiaries of a trust if the fee was paid on 536
the transfer from the grantor of the trust to the trustee or if 537
the transfer is made pursuant to trust provisions which became 538
irrevocable at the death of the grantor; 539
(w) To a corporation for incorporation into a sports 541
facility constructed pursuant to section 307.696 of the Revised 542
Code; 543
(x) Between persons pursuant to section 5302.18 of the 545
Revised Code.
The auditor shall compute and collect the fee. The auditor 547
shall maintain a numbered receipt system, as prescribed by the 548
tax commissioner, and use such receipt system to provide a 549
receipt to each person paying a fee. The auditor shall deposit 550
the receipts of the fees on conveyances in the county treasury 551
daily to the credit of the general fund of the county. 552
The real property transfer fee provided for in division 554
(F)(3) of this section shall be applicable to any conveyance of 555
real property presented to the auditor on or after January 1, 556
1968, regardless of its time of execution or delivery. 557
THE TRANSFER FEE FOR A USED MANUFACTURED HOME OR USED 559
MOBILE HOME SHALL BE COMPUTED BY AND PAID TO THE COUNTY AUDITOR 560
OF THE COUNTY IN WHICH THE HOME IS LOCATED IMMEDIATELY PRIOR TO 561
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THE TRANSFER.
Sec. 321.24. (A) On or before the fifteenth day of 571
February, in each year, the county treasurer shall settle with 572
the county auditor for all taxes and assessments that he THE 573
TREASURER has collected on the general duplicate of real and 575
public utility property at the time of making the settlement. 576
(B) On or before the thirtieth day of June, in each year, 578
the treasurer shall settle with the auditor for all advance 579
payments of general personal and classified property taxes that 580
he THE TREASURER has received at the time of making the 581
settlement. 582
(C) On or before the tenth day of August, in each year, 584
the treasurer shall settle with the auditor for all taxes and 585
assessments that he THE TREASURER has collected on the general 586
duplicates of real and public utility property at the time of 588
making such settlement, not included in the preceding February 589
settlement.
(D) On or before the thirty-first day of October, in each 591
year, the treasurer shall settle with the auditor for all taxes 592
that he THE TREASURER has collected on the general personal and 593
classified property duplicates, and for all advance payments of 595
general personal and classified property taxes, not included in 596
the preceding June settlement, that he THE TREASURER has received 597
at the time of making such settlement. 599
(E) In the event the time for the payment of taxes is 601
extended, pursuant to section 323.17 of the Revised Code, the 602
date on or before which settlement for the taxes so extended must 603
be made, as herein prescribed, shall be deemed to be extended for 604
a like period of time. At each such settlement, the auditor 605
shall allow to the treasurer, on the moneys received or collected 606
and accounted for by him THE TREASURER, his THE TREASURER'S fees, 608
at the rate or percentage allowed by law, at a full settlement of 609
the treasurer.
(F) Within thirty days after the day of each settlement of 611
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taxes required under divisions (A) and (C) of this section, the 612
treasurer shall certify to the tax commissioner any adjustments 613
which have been made to the amount certified previously pursuant 614
to section 319.302 of the Revised Code and that the settlement 615
has been completed. Upon receipt of such certification, the 616
commissioner shall provide for payment to the county treasurer 617
from the general revenue fund of an amount equal to one-half of 618
the amount certified by the treasurer in the preceding tax year 619
under section 319.302 of the Revised Code. Such payment shall be 620
credited upon receipt to the county's undivided income tax fund, 621
and the county auditor shall transfer to the county general fund 622
from the amount thereof the total amount of all fees and charges 623
which the auditor and treasurer would have been authorized to 624
receive had such division SECTION not been in effect and that 625
amount had been levied and collected as taxes. The county 627
auditor shall distribute the amount remaining among the various 628
taxing districts in the county as if it had been levied, 629
collected, and settled as real property taxes. 630
(G) Within thirty days after the day of the settlement 632
required in division (D) of this section, the treasurer shall 633
certify to the commissioner that the settlement has been 634
completed. Upon receipt of that certification, the commissioner 635
shall provide for payment to the county treasurer from the 636
general revenue fund of the amount certified under section 637
319.311 of the Revised Code in the current year. The payment 638
shall be credited upon receipt to the county's undivided income 639
tax fund, and the county auditor shall distribute the amount 640
thereof among the various taxing districts of the county as if it 641
had been levied, collected, and settled as personal property 642
taxes. The amount received by a taxing district under this 643
division shall be apportioned among its funds in the same 644
proportion as the current year's personal property taxes are 645
apportioned. 646
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH YEAR, 649
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THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS COLLECTED 651
ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF MAKING THE 652
SETTLEMENT. 653
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, 655
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL 656
REMAINING MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS 658
COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF 659
MAKING THE SETTLEMENT.
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED 661
UNDER SECTION 4503.06 OF THE REVISED CODE, THE TIME FOR MAKING 662
THE SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS 663
SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME. 664
Sec. 321.46. (A) To enhance the background and working 674
knowledge of county treasurers in governmental accounting, 675
portfolio reporting and compliance, investments, and cash 676
management, the auditor of state and the treasurer of state shall 677
conduct education programs for persons elected for the first time 678
to the office of county treasurer and shall hold annual 679
continuing education programs for persons who continue to hold 680
the office of county treasurer. Education programs for newly 681
elected county treasurers shall be held between the first day of 682
December and the first Monday of September next following that 683
person's election to the office of county treasurer. Similar 684
initial training may also be provided to any county treasurer who 685
is appointed to fill a vacancy or who is elected at a special 686
election.
(B)(1) The auditor of state shall determine the manner and 688
content of the education programs in the subject areas of 690
governmental accounting and portfolio reporting and compliance. 691
In those areas, newly elected county treasurers shall be required 692
to take at least thirteen hours of education before taking 693
office.
(2) The treasurer of state shall determine the manner and 695
17
content of the education programs in the subject areas of 696
investments and cash management. In those areas, newly elected 697
county treasurers shall be required to take at least thirteen 698
hours of education before taking office. 699
(3) After completing one year in office, a county 701
treasurer shall be required to take not less than twelve hours 702
annually of continuing education. The treasurer of state shall 703
determine the manner and content of the education programs in the 704
subject areas of investments, cash management, the collection of 705
taxes, ethics, and any other subject area that the treasurer of
state determines is reasonably related to the duties of the 706
office of the county treasurer. The auditor of state shall 708
determine the manner and content of the education programs in the 709
subject areas of governmental accounting, portfolio reporting and 710
compliance, office management, and any other subject area that
the auditor of state determines is reasonably related to the 711
duties of the office of the county treasurer. 712
(C) The auditor of state and the treasurer of state may 715
each charge counties a registration fee that will meet actual and 716
necessary expenses of the training of county treasurers, 717
including instructor fees, site acquisition costs, and the cost 718
of course materials. The necessary personal expenses of county 719
treasurers as a result of attending the training programs shall 720
be borne by the counties the treasurers represent. 721
(D) The auditor of state and the treasurer of state may 724
allow any other interested person to attend any of the education 725
programs that are held pursuant to this section, provided that 726
before attending any such education program, the interested 727
person shall pay to either the auditor of state or the treasurer 728
of state, as appropriate, the full registration fee set for the 729
education program.
(E) A IF A county treasurer who fails to complete the 732
initial or continuing education programs required by this section
without a valid health-related excuse or other special hardship 733
18
shall be restricted to investing in the Ohio subdivision's fund 734
pursuant to division (A)(6) of section 135.35 of the Revised 735
Code, in no-load money market mutual funds pursuant to division 736
(A)(5) of section 135.35 of the Revised Code, or in time 737
certificate of deposits or deposit accounts pursuant to division 739
(A)(3) of section 135.35 of the Revised Code. A county treasurer
who has failed to complete the initial or continuing education 740
programs and invests in other than the investments permitted by 741
this division shall be subject to removal from office upon 742
complaint and investigation by the county prosecuting attorney, a 743
hearing, and a resolution adopted by the board of county 744
commissioners approving the removal from office, THE COUNTY 745
TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE THE 746
COUNTY PORTFOLIO SHALL AUTOMATICALLY BE SUSPENDED AND TRANSFERRED 747
TO THE COUNTY'S INVESTMENT ADVISORY COMMITTEE PURSUANT TO SECTION 748
321.47 OF THE REVISED CODE.
(F)(1) There is hereby created in the state treasury the 751
county treasurer education fund, to be used by the treasurer of 752
state for actual and necessary expenses of education programs 754
held pursuant to this section. All registration fees collected 755
by the treasurer of state under this section shall be paid into 756
that fund.
(2) All registration fees collected by the auditor of 758
state under this section shall be paid into the auditor of state 759
training program fund established under section 117.44 of the 760
Revised Code.
(G) The treasurer of state, with the advice and consent of 763
the auditor of state, may adopt reasonable rules not inconsistent 764
with this section for the implementation of this section. 765
Sec. 321.47. (A) BY THE FIFTEENTH DAY OF JANUARY OF EACH 768
YEAR, THE AUDITOR OF STATE SHALL NOTIFY THE TREASURER OF STATE OF
THE CONTINUING EDUCATION HOURS COMPLETED UNDER THE AUDITOR'S 769
SUPERVISION OF EACH COUNTY TREASURER FOR THE PRECEDING CALENDAR 770
YEAR PURSUANT TO SECTION 321.46 OF THE REVISED CODE. 771
19
(B) BY THE THIRTY-FIRST DAY OF JANUARY OF EACH YEAR, THE 773
TREASURER OF STATE SHALL DETERMINE WHETHER ANY COUNTY TREASURER 774
HAS FAILED TO MEET THE COUNTY TREASURER'S CONTINUING EDUCATION 775
REQUIREMENTS AND SHALL NOTIFY ANY COUNTY TREASURER WHO HAS NOT 776
COMPLETED THE REQUIREMENTS. THE NOTICE SHALL CONTAIN THE 777
FOLLOWING:
(1) NOTIFICATION THAT THE TREASURER IS DEFICIENT IN 779
CONTINUING EDUCATION HOURS; 780
(2) NOTIFICATION THAT IF THE COUNTY TREASURER BELIEVES THE 782
TREASURER OF STATE'S RECORDS ARE IN ERROR THE COUNTY TREASURER 783
HAS ONE MONTH TO SUBMIT PROOF TO THE TREASURER OF STATE THAT THE 785
COUNTY TREASURER'S CONTINUING EDUCATION IS CURRENT; 786
(3) NOTIFICATION OF A DATE WITHIN THE FIRST TWO WEEKS OF 788
MARCH WHEN CONTINUING EDUCATION COURSES WILL BE OFFERED IN THE 789
OFFICES OF THE TREASURER OF STATE OR THE AUDITOR OF STATE BY 790
VIDEOTAPE;
(4) NOTIFICATION THAT COMPLETION OF THE REQUIREMENT MAY 792
ALSO BE OBTAINED BY ATTENDING COURSES APPROVED BY THE AUDITOR OF 793
STATE OR THE TREASURER OF STATE, BUT THAT THE COUNTY TREASURER'S 794
CONTINUING EDUCATION REQUIREMENT MUST BE MADE CURRENT AND THAT 795
THE TREASURER OF STATE MUST HAVE PROOF OF COMPLIANCE BY THE LAST 796
DAY OF MARCH;
(5) NOTIFICATION THAT IF THE COUNTY TREASURER HAS FAILED 798
TO BRING THE COUNTY TREASURER'S CONTINUING EDUCATION REQUIREMENTS 799
CURRENT BY THE LAST DAY OF MARCH, THE TREASURER OF STATE WILL 800
NOTIFY THE PROSECUTOR OF THAT TREASURER'S COUNTY OF THAT FACT 801
IMMEDIATELY.
(C) IF A COUNTY TREASURER HAS FAILED TO MEET THE 803
CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 804
REVISED CODE FOR THE PRECEDING CALENDAR YEAR BY THE THIRTY-FIRST 806
DAY OF MARCH OF ANY YEAR, THE TREASURER OF STATE SHALL PROMPTLY 808
GIVE NOTICE OF THAT FACT TO THE PROSECUTING ATTORNEY OF THE 809
COUNTY TREASURER'S COUNTY.
UPON RECEIPT OF THE NOTICE, THE PROSECUTING ATTORNEY SHALL 811
20
PETITION THE COURT OF COMMON PLEAS OF THAT COUNTY FOR AN ORDER 812
SUSPENDING THE COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY 813
FUNDS AND TO MANAGE THE COUNTY INVESTMENT PORTFOLIO. THE 814
PETITION SHALL CONTAIN A BRIEF STATEMENT OF THE FACTS AND SHALL 815
SHOW THAT THE COUNTY TREASURER HAS FAILED TO MEET THE CONTINUING 816
EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE REVISED CODE. 817
BEFORE OR SIMULTANEOUSLY WITH THE FILING OF THE PETITION, THE 819
PROSECUTING ATTORNEY SHALL SERVE A COPY OF THE PETITION UPON THE 820
COUNTY TREASURER PERSONALLY OR BY CERTIFIED MAIL, TOGETHER WITH A 821
COPY OF THIS SECTION. UPON THE FILING OF THE PETITION, THE 822
COURT, ON THE MOTION OF THE PROSECUTING ATTORNEY, SHALL ENTER AN 823
ORDER FIXING A DATE FOR HEARING NOT LATER THAN TWO WEEKS AFTER 824
THE DATE OF FILING AND REQUIRING THAT A COPY OF THE ORDER BE 825
GIVEN TO THE COUNTY TREASURER IN THE MANNER IN WHICH A SUMMONS IS 826
REQUIRED TO BE SERVED OR SUBSTITUTED SERVICE IS REQUIRED TO BE 827
MADE IN OTHER CASES. 828
ON THE DAY FIXED FOR THE HEARING, OR ANY ADJOURNMENT OF IT, 830
THE COURT SHALL DETERMINE FROM THE PETITION AND SUCH EVIDENCE AS 831
IS SUBMITTED BY EITHER PARTY WHETHER THE COUNTY TREASURER HAS MET 832
THE CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 833
REVISED CODE FOR THE PRECEDING CALENDAR YEAR. IF THE COURT FINDS 835
THAT THE COUNTY TREASURER HAS FAILED TO MEET SUCH CONTINUING 836
EDUCATION REQUIREMENTS, IT SHALL ENTER AN ORDER TRANSFERRING THE 837
COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE 838
THE COUNTY PORTFOLIO TO THE COUNTY'S INVESTMENT ADVISORY 839
COMMITTEE UNTIL SUCH TIME AS THE COUNTY TREASURER HAS BECOME 840
CURRENT IN CONTINUING EDUCATION REQUIREMENTS. 841
THE COSTS OF THE PROCEEDING SHALL BE ASSESSED OR 843
APPORTIONED AS THE COURT CONSIDERS EQUITABLE. 844
UPON RECEIVING PROOF OF COMPLETION OF CONTINUING EDUCATION 846
REQUIREMENTS FOR THE PRECEDING YEAR, THE TREASURER OF STATE SHALL 847
NOTIFY THE PROSECUTING ATTORNEY THAT THE COUNTY TREASURER HAS 848
BECOME CURRENT IN MEETING SUCH REQUIREMENTS. THE PROSECUTING 849
ATTORNEY SHALL SUBMIT SUCH INFORMATION TO THE COURT, AND THE 850
21
COURT SHALL ENTER AN ORDER TERMINATING THE AUTHORITY OF THE 851
COUNTY'S INVESTMENT ADVISORY COMMITTEE TO INVEST COUNTY FUNDS AND 852
TO MANAGE THE COUNTY PORTFOLIO AND RESTORING SUCH AUTHORITY TO 853
THE COUNTY TREASURER. 854
THE PROCEEDING PROVIDED FOR IN DIVISION (C) OF THIS SECTION 856
IS A SPECIAL PROCEEDING, AND FINAL ORDERS IN THE PROCEEDING MAY 857
BE REVIEWED AND AFFIRMED, MODIFIED, OR REVERSED ON APPEAL 858
PURSUANT TO THE RULES OF APPELLATE PROCEDURE AND, TO THE EXTENT 859
NOT IN CONFLICT WITH THOSE RULES, CHAPTER 2505. OF THE REVISED 861
CODE.
Sec. 323.153. (A) To obtain a reduction in real property 872
taxes under division (A) or (B) of section 323.152 of the Revised 873
Code or in manufactured home taxes under division (B) of section 874
323.152 of the Revised Code, the owner shall file an application 875
with the county auditor of the county in which the owner's 876
homestead is located.
(1) An application for reduction based upon a physical 878
disability shall be accompanied by a certificate signed by a 879
physician, and an application for reduction based upon a mental 880
disability shall be accompanied by a certificate signed by a 881
physician or psychologist licensed to practice in this state, 882
attesting to the fact that the applicant is permanently and 883
totally disabled. The certificate shall be in a form that the 884
tax commissioner requires and shall include the definition of 885
permanently and totally disabled as set forth in section 323.151 886
of the Revised Code. An application for reduction based upon a 887
disability certified as permanent and total by a state or federal 888
agency having the function of so classifying persons shall be 889
accompanied by a certificate from that agency. Such an 890
application constitutes a continuing application for a reduction 891
in taxes for each year in which the dwelling is the applicant's 892
homestead and the amount of the reduction in taxable value to 893
which the applicant is entitled does not exceed either the amount 895
or percentage of the reduction to which the applicant was 896
22
entitled for the year in which the application was first filed. 898
(2) An application for a reduction in taxes under division 900
(B) of section 323.152 of the Revised Code shall be filed only if 902
the homestead or manufactured or mobile home was transferred in 903
the preceding year or did not qualify for and receive the 904
reduction in taxes under that division for the preceding tax 905
year. The application for homesteads transferred in the 906
preceding year shall be incorporated into any form used by the 908
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 909
Revised Code, and OR OF USED MANUFACTURED HOMES OR USED MOBILE 911
HOMES AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. THE 912
OWNER OF A MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER 913
DIVISION (D)(4) OF SECTION 4503.06 OF THE REVISED CODE TO BE 914
TAXED UNDER DIVISION (D)(2) OF THAT SECTION FOR THE ENSUING YEAR 915
MAY FILE THE APPLICATION AT THE TIME OF MAKING THAT ELECTION. 916
THE APPLICATION shall contain a statement that failure by the 918
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 919
owner from receiving the reduction in taxes until a proper 920
application is filed within the period prescribed by division 921
(A)(3) of this section. Such an application constitutes a 922
continuing application for a reduction in taxes for each year in 923
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 925
division (A)(1) or (2) or notification under division (C) of this 926
section after a certificate of reduction has been issued under 927
section 323.154 of the Revised Code is prima-facie evidence that 928
the original applicant is entitled to the reduction in taxes 929
calculated on the basis of the information contained in the 931
original application. The original application and any
subsequent application, including any late application, shall be 932
in the form of a signed statement and shall be filed after the 933
first Monday in January and not later than the first Monday in 934
23
June. The original application and any subsequent application 935
for a reduction in real property taxes shall be filed in the year 936
for which the reduction is sought. The original application and 937
any subsequent application for a reduction in manufactured home 938
taxes shall be filed in the year preceding the year for which the 939
reduction is sought. The statement shall be on a form, devised 940
and supplied by the tax commissioner, which shall require no more 941
information than is necessary to establish the applicant's 942
eligibility for the reduction in taxes and the amount of the 943
reduction, and shall include an affirmation by the applicant that 944
ownership of the homestead was not acquired from a person, other 945
than a the applicant's spouse, related to the owner by 946
consanguinity or affinity for the purpose of qualifying for the 947
real property or manufactured home tax reduction provided for in 948
division (A) or (B) of section 323.152 of the Revised Code. The 949
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing 950
to comply with division (C) of this section results in the 951
revocation of the right to the reduction for a period of three 952
years. In the case of an application for a reduction in taxes 953
under division (A) of section 323.152 of the Revised Code, the 954
form shall contain a statement that signing the application 955
constitutes a delegation of authority by the applicant to the 956
county auditor to examine any financial records relating to 957
income earned by the applicant as stated on the application for 958
the purpose of determining a possible violation of division (D) 959
or (E) of this section. 960
(B) A late application for a tax reduction for the year 962
preceding the year in which an original application is filed, or 963
for a reduction in manufactured home taxes for the year in which 964
an original application is filed, may be filed with the original 965
application. If the county auditor determines the information 967
contained in the late application is correct, the auditor shall 968
determine the amount of the reduction in taxes to which the 969
24
applicant would have been entitled for the preceding tax year had 970
the applicant's application been timely filed and approved in 971
that year.
The amount of such reduction shall be treated by the 973
auditor as an overpayment of taxes by the applicant and shall be 974
refunded in the manner prescribed in section 5715.22 of the 975
Revised Code for making refunds of overpayments. On the first 976
day of July of each year, the county auditor shall certify the 977
total amount of the reductions in taxes made in the current year 978
under this division to the tax commissioner, who shall treat the 979
full amount thereof as a reduction in taxes for the preceding tax 980
year and shall make reimbursement to the county therefor in the 981
manner prescribed by section 323.156 of the Revised Code, from 982
money appropriated for that purpose. 983
(C) If, in any year after an application has been filed 985
under division (A)(1) or (2) of this section, the owner does not 987
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 989
qualifies for a reduction in taxes that is to be based upon a 990
reduction in taxable value less than either the percentage or 991
amount of the reduction in taxable value to which the owner was 992
entitled in the year the application was filed, the owner shall 993
notify the county auditor that the owner is not qualified for a 994
reduction in taxes or file a new application under division 995
(A)(1) or (2) of this section. If the county auditor or county 996
treasurer discovers that the owner of property not entitled to 997
the reduction in taxes under division (B) of section 323.152 of 999
the Revised Code failed to notify the county auditor as required 1,000
by this paragraph, a charge shall be imposed against the property 1,001
in the amount by which taxes were reduced under that division for 1,002
each tax year the county auditor ascertains that the property was 1,003
not entitled to the reduction and was owned by the current owner. 1,004
Interest shall accrue in the manner prescribed by division (B) of 1,005
section 323.121 OR DIVISION (G)(2) OF SECTION 4503.06 of the 1,006
25
Revised Code on the amount by which taxes were reduced for each 1,008
such tax year as if the reduction became delinquent taxes at the 1,009
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 1,011
notify the owner, by ordinary mail, of the charge, of the owner's 1,012
right to appeal the charge, and of the manner in which the owner 1,013
may appeal. The owner may appeal the imposition of the charge 1,014
and interest by filing an appeal with the county board of 1,015
revision not later than the last day prescribed for payment of 1,016
real and public utility property taxes under section 323.12 of 1,017
the Revised Code following receipt of the notice and occurring at 1,019
least ninety days after receipt of the notice. The appeal shall 1,020
be treated in the same manner as a complaint relating to the 1,021
valuation or assessment of real property under Chapter 5715. of 1,022
the Revised Code. The charge and any interest shall be collected 1,024
as other delinquent taxes.
Each year during January, the county auditor shall furnish 1,026
by ordinary mail a continuing application to each person issued a 1,027
certificate of reduction under section 323.154 of the Revised 1,028
Code with respect to a reduction in taxes under division (A) of 1,029
section 323.152 of the Revised Code. The continuing application 1,030
shall be used to report changes in total income that would have 1,031
the effect of increasing or decreasing the reduction in taxable 1,032
value to which the owner is entitled, changes in ownership of the 1,033
homestead, including changes in or revocation of a revocable 1,034
inter vivos trust, changes in disability, and other changes in 1,035
the information earlier furnished the auditor relative to the 1,037
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,038
in June; provided, that if such changes do not affect the status 1,039
of the homestead exemption or the amount of the reduction to 1,040
which the owner is entitled under division (A) of section 323.152 1,041
of the Revised Code, the application does not need to be 1,042
returned. 1,043
26
Each year during February, the county auditor, except as 1,045
otherwise provided in this paragraph, shall furnish by ordinary 1,047
mail an original application to the owner, as of the first day of 1,048
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that 1,049
qualified for and received a reduction in taxes under division 1,050
(B) of section 323.152 of the Revised Code for the preceding tax 1,051
year. In order to receive the reduction under that division, the 1,052
owner shall file the application with the county auditor not 1,053
later than the first Monday in June. If the application is not 1,054
timely filed, the auditor shall not grant a reduction in taxes 1,055
for the homestead for the current year, and shall notify the 1,056
owner that the reduction in taxes has not been granted, in the 1,057
same manner prescribed under section 323.154 of the Revised Code 1,058
for notification of denial of an application. Failure of an 1,059
owner to receive an application does not excuse the failure of 1,061
the owner to file an original application. The county auditor is 1,062
not required to furnish an application under this paragraph for 1,063
any homestead for which application has previously been made on a 1,064
form incorporated into any form used by the county auditor to 1,065
administer the tax law in respect to the conveyance of real 1,066
property OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES, and 1,067
an owner who previously has applied on such a form is not 1,068
required to return an application furnished under this paragraph. 1,069
(D) No person shall knowingly make a false statement for 1,071
the purpose of obtaining a reduction in the person's real 1,072
property or manufactured home taxes under section 323.152 of the 1,073
Revised Code.
(E) No person shall knowingly fail to notify the county 1,075
auditor of changes required by division (C) of this section that 1,076
have the effect of maintaining or securing a reduction in taxable 1,077
value of homestead property or a reduction in taxes in excess of 1,078
the reduction allowed under section 323.152 of the Revised Code. 1,079
(F) No person shall knowingly make a false statement or 1,081
27
certification attesting to any person's physical or mental 1,082
condition for purposes of qualifying such person for tax relief 1,083
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,084
Sec. 323.156. Within thirty days after a settlement of 1,093
taxes under divisions (A) and, (C), AND (H) of section 321.24 of 1,095
the Revised Code, the county treasurer shall certify to the tax 1,096
commissioner one-half of the total amount of taxes on real 1,097
property that were reduced pursuant to section 323.152 of the 1,098
Revised Code for the preceding tax year, and one-half of the 1,099
total amount of taxes on manufactured and mobile homes that were 1,100
reduced pursuant to division (B) of section 323.152 of the 1,101
Revised Code for the current tax year, as evidenced by the 1,103
certificates of reduction and the tax duplicate certified to the 1,104
county treasurer by the county auditor. The commissioner, within 1,106
thirty days of the receipt of such certification CERTIFICATIONS, 1,107
shall provide for payment to the county treasurer, from the 1,108
general revenue fund, of the amount certified, which shall be 1,110
credited upon receipt to the county's undivided income tax fund, 1,111
and an amount equal to two per cent of the amount by which taxes 1,112
were reduced, which shall be credited upon receipt to the county 1,113
general fund as a payment, in addition to the fees and charges 1,114
authorized by sections 319.54 and 321.26 of the Revised Code, to 1,115
the county auditor and treasurer for the costs of administering 1,116
the exemption provided under sections 323.151 to 323.157 of the 1,117
Revised Code.
Immediately upon receipt of funds into the county undivided 1,119
income tax fund under this section, the auditor shall distribute 1,120
the full amount thereof among the taxing districts in the county 1,121
as though the total had been paid as taxes by each person for 1,122
whom taxes were reduced under sections 323.151 to 323.157 of the 1,123
Revised Code. 1,124
Sec. 323.31. (A) A person who owns agricultural real 1,133
property or owns and occupies residential real property or a 1,136
manufactured or mobile home that does not have an outstanding tax 1,137
28
lien certificate or judgment of foreclosure against it, and a 1,138
person who is a vendee of such property under a purchase
agreement or land contract and who occupies the property, shall 1,139
have at least one opportunity to pay the delinquent or unpaid 1,140
current taxes charged against the property by entering into a 1,142
written delinquent tax contract with the county treasurer in a 1,144
form prescribed or approved by the tax commissioner. Subsequent 1,145
opportunities to enter into a delinquent tax contract shall be at 1,146
the county treasurer's sole discretion.
The treasurer may enter into a delinquent tax contract with 1,149
an owner or vendee of real property, other than residential real 1,150
property or a manufactured or mobile home that is occupied by the 1,151
owner, and other than agricultural real property. 1,152
The delinquent tax contract may be entered into at any time 1,155
prior to the commencement of foreclosure proceedings by the 1,157
county treasurer and the county prosecuting attorney pursuant to 1,159
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 1,160
commencement of foreclosure proceedings by a private attorney 1,161
pursuant to section 5721.37 of the Revised Code, or the 1,162
commencement of foreclosure and forfeiture proceedings pursuant 1,163
to section 5721.14 of the Revised Code, OR THE COMMENCEMENT OF 1,164
COLLECTION PROCEEDINGS PURSUANT TO DIVISION (H) OF SECTION 1,165
4503.06 OF THE REVISED CODE BY THE FILING OF A CIVIL ACTION AS 1,166
PROVIDED IN THAT DIVISION. A duplicate copy of each delinquent 1,168
tax contract shall be filed with the county auditor, who shall 1,170
attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent 1,171
manufactured home tax list, or who shall enter an asterisk in the 1,173
margin next to the entry for the tract or lot on the master list 1,174
of delinquent tracts, master list of delinquent vacant tracts, or 1,176
next to the entry for the home on the delinquent manufactured 1,177
home tax list, prior to filing it with the prosecuting attorney 1,178
under section 5721.13 of the Revised Code, or, in the case of the 1,179
29
delinquent manufactured home tax list, prior to filing DELIVERING 1,181
it with TO the county recorder TREASURER under division (H)(2) of 1,183
section 4503.06 of the Revised Code. If the delinquent tax 1,184
contract is entered into after the certificate or the master list 1,186
has been filed with the prosecuting attorney, the treasurer shall 1,187
file the duplicate copy with the prosecuting attorney. 1,188
A delinquent tax contract entered into under this division 1,191
shall provide for the payment of delinquent and unpaid current 1,192
taxes in installments over a period not to exceed five years 1,194
after the date of the first payment made under the contract; 1,195
however, a person entering into a delinquent tax contract who 1,197
owns and occupies residential real property may request, and the 1,198
treasurer shall allow, a delinquent tax contract providing for 1,199
payment in installments over a period of no fewer than two years 1,200
after the date of the first payment made under the contract. 1,202
For each delinquent tax contract, the county treasurer 1,205
shall determine and shall specify in the delinquent tax contract 1,206
the number of installments, the amount of each installment, and 1,207
the schedule for payment of the installments. Each installment 1,209
payment shall be apportioned among the several funds for which 1,210
taxes have been assessed and shall be applied to the items of 1,211
taxes charged in the order in which they became due. 1,212
When an installment payment is not received by the 1,214
treasurer when due under a delinquent tax contract or any current 1,215
taxes or special assessments charged against the property become 1,217
unpaid, the delinquent tax contract becomes void unless the 1,219
treasurer permits a new delinquent tax contract to be entered 1,221
into; if the treasurer does not permit a new delinquent tax 1,222
contract to be entered into, the treasurer shall certify to the 1,225
auditor that the delinquent tax contract has become void. 1,227
Upon receipt of such a certification, the auditor shall 1,229
destroy the duplicate copy of the voided delinquent tax contract. 1,231
If such copy has been filed with the prosecuting attorney, the 1,232
auditor immediately shall deliver the certification to the 1,233
30
prosecuting attorney, who shall attach it to the appropriate 1,234
certificate and the duplicate copy of the voided delinquent tax 1,235
contract or strike through the asterisk entered in the margin of 1,237
the master list next to the entry for the tract or lot that is 1,238
the subject of the voided delinquent tax contract. The 1,239
prosecuting attorney then shall institute a proceeding to 1,240
foreclose the lien of the state in accordance with section 323.25 1,241
or 5721.18 of the Revised Code or, in the case of delinquent 1,242
vacant land, shall institute a foreclosure proceeding in 1,243
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,244
a foreclosure and forfeiture proceeding in accordance with 1,245
section 5721.14 of the Revised Code. IN THE CASE OF A 1,246
MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER SHALL CAUSE A 1,247
CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION (H) OF 1,248
SECTION 4503.06 OF THE REVISED CODE.
(B) If there is an outstanding tax certificate respecting 1,251
a delinquent parcel under section 5721.32 or 5721.33 of the 1,252
Revised Code, a written delinquent tax contract may not be 1,254
entered into under this section. To redeem a tax certificate in 1,255
installments, the owner or other person seeking to redeem the tax 1,257
certificate shall enter into a redemption payment plan under
division (C) of section 5721.38 of the Revised Code. 1,259
Sec. 323.611. At the request of the county treasurer, a 1,269
board of county commissioners may enter into a contract with any 1,270
financial institution under which the financial institution, in 1,271
accordance with the terms of the contract, receives real property 1,272
AND MANUFACTURED HOME tax payments at a post office box, opens 1,273
the mail delivered to that box, processes the checks and other 1,275
payments received in such mail and deposits them into the 1,276
treasurer's account, and provides the county treasurer daily 1,277
receipt information with respect to such payments. The contract 1,278
shall not be entered into unless: 1,279
(A) There is attached to the contract a certification by 1,281
the auditor of state that the financial institution and the 1,282
31
treasurer have given assurances satisfactory to the auditor of 1,283
state that the records of the financial institution, to the 1,284
extent that they relate to tax payments covered by the contract, 1,285
shall be subject to audit by the auditor of state to the same 1,286
extent as if the services for which the financial institution has 1,287
agreed to perform were being performed by the treasurer; 1,288
(B) The contract is awarded in accordance with sections 1,290
307.86 to 307.92 of the Revised Code; 1,291
(C) The treasurer's surety bond includes within its 1,293
coverage any loss that might occur as the result of the contract; 1,294
(D) The provisions of the contract do not conflict with 1,296
accounting and reporting requirements prescribed by the auditor 1,297
of state. 1,298
Sec. 1317.13. Notwithstanding AS USED IN THIS SECTION, 1,307
"MOTOR VEHICLE" AND "MOBILE HOME" HAVE THE SAME MEANINGS AS IN 1,308
SECTION 4501.01 OF THE REVISED CODE, AND "MANUFACTURED HOME" HAS 1,309
THE SAME MEANING AS IN SECTION 3781.06 OF THE REVISED CODE.
NOTWITHSTANDING the provisions of section 1309.46 of the 1,312
Revised Code or any agreement by the parties to a consumer
transaction to the contrary, a secured party whose security 1,313
interest is taken pursuant to section 1317.071 of the Revised 1,314
Code, shall not be entitled to take possession of the collateral, 1,315
except for collateral that is a motor vehicle as defined in 1,316
section 4501.01 of the Revised Code, A MANUFACTURED HOME, or a 1,317
mobile home, upon default by the debtor if the time balance at 1,319
the time of the default is less than twenty-five per cent of the 1,320
sum of the time balance on the day such retail installment
contract was executed and the down payment recited in such 1,321
contract.
Sec. 4501.01. As used in this chapter and Chapters 4503., 1,331
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 1,332
Revised Code, and in the penal laws, except as otherwise 1,333
provided: 1,334
(A) "Vehicles" means everything on wheels or runners, 1,336
32
including motorized bicycles, but does not mean vehicles that are 1,337
operated exclusively on rails or tracks or from overhead electric 1,338
trolley wires and vehicles that belong to any police department, 1,339
municipal fire department, or volunteer fire department, or that 1,340
are used by such a department in the discharge of its functions. 1,341
(B) "Motor vehicle" means any vehicle, including mobile 1,344
homes and recreational vehicles, that is propelled or drawn by 1,346
power other than muscular power or power collected from overhead 1,347
electric trolley wires. "Motor vehicle" does not include 1,348
motorized bicycles, road rollers, traction engines, power 1,349
shovels, power cranes, and other equipment used in construction 1,350
work and not designed for or employed in general highway 1,351
transportation, well-drilling machinery, ditch-digging machinery, 1,352
farm machinery, trailers that are used to transport agricultural 1,353
produce or agricultural production materials between a local 1,354
place of storage or supply and the farm when drawn or towed on a 1,355
public road or highway at a speed of twenty-five miles per hour 1,356
or less, threshing machinery, hay-baling machinery, corn sheller, 1,357
hammermill and agricultural tractors, machinery used in the 1,358
production of horticultural, agricultural, and vegetable 1,359
products, and trailers that are designed and used exclusively to 1,360
transport a boat between a place of storage and a marina, or in 1,361
and around a marina, when drawn or towed on a public road or 1,362
highway for a distance of no more than ten miles and at a speed 1,363
of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any 1,365
self-propelling vehicle that is designed or used for drawing 1,366
other vehicles or wheeled machinery, but has no provisions for 1,367
carrying loads independently of such other vehicles, and that is 1,368
used principally for agricultural purposes. 1,369
(D) "Commercial tractor," except as defined in division 1,371
(C) of this section, means any motor vehicle that has motive 1,372
power and either is designed or used for drawing other motor 1,373
vehicles, or is designed or used for drawing another motor 1,375
33
vehicle while carrying a portion of the other motor vehicle or 1,376
its load, or both.
(E) "Passenger car" means any motor vehicle that is 1,378
designed and used for carrying not more than nine persons and 1,379
includes any motor vehicle that is designed and used for carrying 1,380
not more than fifteen persons in a ridesharing arrangement. 1,381
(F) "Collector's vehicle" means any motor vehicle or 1,383
agricultural tractor or traction engine that is of special 1,384
interest, that has a fair market value of one hundred dollars or 1,385
more, whether operable or not, and that is owned, operated, 1,386
collected, preserved, restored, maintained, or used essentially 1,387
as a collector's item, leisure pursuit, or investment, but not as 1,388
the owner's principal means of transportation. "Licensed 1,389
collector's vehicle" means a collector's vehicle, other than an 1,390
agricultural tractor or traction engine, that displays current, 1,391
valid license tags issued under section 4503.45 of the Revised 1,392
Code, or a similar type of motor vehicle that displays current, 1,393
valid license tags issued under substantially equivalent 1,394
provisions in the laws of other states. 1,395
(G) "Historical motor vehicle" means any motor vehicle 1,397
that is over twenty-five years old and is owned solely as a 1,398
collector's item and for participation in club activities, 1,399
exhibitions, tours, parades, and similar uses, but that in no 1,400
event is used for general transportation. 1,401
(H) "Noncommercial motor vehicle" means any motor vehicle, 1,403
including a farm truck as defined in section 4503.04 of the 1,404
Revised Code, that is designed by the manufacturer to carry a 1,405
load of no more than one ton and is used exclusively for purposes 1,406
other than engaging in business for profit. 1,407
(I) "Bus" means any motor vehicle that has motor power and 1,410
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 1,411
not more than fifteen passengers in a ridesharing arrangement. 1,412
(J) "Commercial car" or "truck" means any motor vehicle 1,414
34
that has motor power and is designed and used for carrying 1,415
merchandise or freight, or that is used as a commercial tractor. 1,416
(K) "Bicycle" means every device, other than a tricycle 1,418
that is designed solely for use as a play vehicle by a child, 1,420
that is propelled solely by human power upon which any person may 1,421
ride, and that has either two tandem wheels, or one wheel in 1,422
front and two wheels in the rear, any of which is more than 1,423
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 1,425
two tandem wheels or one wheel in the front and two wheels in the 1,427
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 1,428
displacement that produces no more than one brake horsepower and 1,429
is capable of propelling the vehicle at a speed of no greater 1,430
than twenty miles per hour on a level surface. 1,431
(M) "Trailer" means any vehicle without motive power that 1,434
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 1,435
includes any such vehicle that is formed by or operated as a 1,436
combination of a semitrailer and a vehicle of the dolly type such 1,437
as that commonly known as a trailer dolly, a vehicle used to 1,438
transport agricultural produce or agricultural production 1,439
materials between a local place of storage or supply and the farm 1,440
when drawn or towed on a public road or highway at a speed 1,441
greater than twenty-five miles per hour, and a vehicle that is 1,442
designed and used exclusively to transport a boat between a place 1,443
of storage and a marina, or in and around a marina, when drawn or 1,444
towed on a public road or highway for a distance of more than ten 1,445
miles or at a speed of more than twenty-five miles per hour. 1,446
"Trailer" does not include a manufactured home or travel trailer. 1,447
(N) "Noncommercial trailer" means any trailer, except a 1,449
travel trailer or trailer that is used to transport a boat as 1,450
described in division (B) of this section, but, where applicable, 1,451
includes a vehicle that is used to transport a boat as described 1,452
35
in division (M) of this section, that has a gross weight of no 1,453
more than three thousand pounds, and that is used exclusively for 1,454
purposes other than engaging in business for a profit. 1,455
(O) "Mobile home" means a building unit or assembly of 1,458
closed construction that is fabricated in an off-site facility, 1,459
is more than thirty-five body feet in length or, when erected on 1,460
site, is three hundred twenty or more square feet, is built on a 1,461
permanent chassis, is transportable in one or more sections, and 1,463
does not qualify as a manufactured home as defined in division 1,464
(C)(4) of section 3781.06 of the Revised Code or as an 1,465
industrialized unit as defined in division (C)(3) of section 1,466
3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type 1,468
that does not have motive power and is so designed or used with 1,469
another and separate motor vehicle that in operation a part of 1,470
its own weight or that of its load, or both, rests upon and is 1,471
carried by the other vehicle furnishing the motive power for 1,472
propelling itself and the vehicle referred to in this division, 1,473
and includes, for the purpose only of registration and taxation 1,474
under those chapters, any vehicle of the dolly type, such as a 1,475
trailer dolly, that is designed or used for the conversion of a 1,476
semitrailer into a trailer. 1,477
(Q) "Recreational vehicle" means a vehicular portable 1,479
structure that meets all of the following conditions: 1,480
(1) It is designed for the sole purpose of recreational 1,483
travel.
(2) It is not used for the purpose of engaging in business 1,485
for profit.
(3) It is not used for the purpose of engaging in 1,487
intrastate commerce.
(4) It is not used for the purpose of commerce as defined 1,489
in 49 C.F.R. 383.5, as amended. 1,490
(5) It is not regulated by the public utilities commission 1,492
pursuant to Chapter 4919., 4921., or 4923. of the Revised Code. 1,493
36
(6) It is classed as one of the following: 1,495
(a) "Travel trailer" means a nonself-propelled 1,497
recreational vehicle that does not exceed an overall length of 1,498
thirty-five feet, exclusive of bumper and tongue or coupling, and 1,499
contains less than three hundred twenty square feet of space when 1,500
erected on site. "Travel trailer" includes a tent-type fold-out 1,502
camping trailer as defined in section 4517.01 of the Revised 1,503
Code.
(b) "Motor home" means a self-propelled recreational 1,505
vehicle that has no fifth wheel and is constructed with 1,506
permanently installed facilities for cold storage, cooking and 1,508
consuming of food, and for sleeping.
(c) "Truck camper" means a nonself-propelled recreational 1,510
vehicle that does not have wheels for road use and is designed to 1,511
be placed upon and attached to a motor vehicle. "Truck camper" 1,512
does not include truck covers that consist of walls and a roof, 1,513
but do not have floors and facilities enabling them to be used as 1,514
a dwelling.
(d) "Fifth wheel trailer" means a vehicle that is of such 1,516
size and weight as to be movable without a special highway 1,517
permit, that has a gross trailer area of four hundred square feet 1,518
or less, that is constructed with a raised forward section that 1,519
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 1,520
in the bed of a truck. 1,521
(e) "Park trailer" means a vehicle that is commonly known 1,523
as a park model recreational vehicle, meets the American national 1,524
standard institute standard A119.5 (1988) for park trailers, is 1,525
built on a single chassis, has a gross trailer area of four 1,526
hundred square feet or less when set up, is designed for seasonal 1,527
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 1,528
(R) "Pneumatic tires" means tires of rubber and fabric or 1,530
tires of similar material, that are inflated with air. 1,531
37
(S) "Solid tires" means tires of rubber or similar elastic 1,533
material that are not dependent upon confined air for support of 1,534
the load.
(T) "Solid tire vehicle" means any vehicle that is 1,536
equipped with two or more solid tires. 1,537
(U) "Farm machinery" means all machines and tools that are 1,539
used in the production, harvesting, and care of farm products, 1,540
and includes trailers that are used to transport agricultural 1,541
produce or agricultural production materials between a local 1,542
place of storage or supply and the farm when drawn or towed on a 1,543
public road or highway at a speed of twenty-five miles per hour 1,544
or less.
(V) "Owner" includes any person, firm, or corporation 1,546
other than a manufacturer or dealer that has title to a motor 1,547
vehicle, except that in sections 4505.01 to 4505.19 of the 1,548
Revised Code, "owner" includes in addition manufacturers and 1,549
dealers.
(W) "Manufacturer" and "dealer" include all persons, 1,551
firms, and corporations that are regularly engaged in the 1,552
business of manufacturing, selling, displaying, offering for 1,553
sale, or dealing in motor vehicles, at an established place of 1,554
business that is used exclusively for the purpose of 1,555
manufacturing, selling, displaying, offering for sale, or dealing 1,556
in motor vehicles. A place of business that is used for 1,557
manufacturing, selling, displaying, offering for sale, or dealing 1,558
in motor vehicles shall be deemed to be used exclusively for 1,559
those purposes even though snowmobiles or all-purpose vehicles 1,560
are sold or displayed for sale thereat, even though farm 1,561
machinery is sold or displayed for sale thereat, or even though 1,562
repair, accessory, gasoline and oil, storage, parts, service, or 1,563
paint departments are maintained thereat, or, in any county 1,564
having a population of less than seventy-five thousand persons at 1,565
the last federal census, even though a department in a place of 1,566
business is used to dismantle, salvage, or rebuild motor vehicles 1,567
38
by means of used parts, if such departments are operated for the 1,568
purpose of furthering and assisting in the business of 1,569
manufacturing, selling, displaying, offering for sale, or dealing 1,570
in motor vehicles. Places of business or departments in a place 1,571
of business used to dismantle, salvage, or rebuild motor vehicles 1,572
by means of using used parts are not considered as being 1,573
maintained for the purpose of assisting or furthering the 1,574
manufacturing, selling, displaying, and offering for sale or 1,575
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 1,577
a motor vehicle upon the public highways. 1,578
(Y) "Chauffeur" means any operator who operates a motor 1,580
vehicle, other than a taxicab, as an employee for hire; or any 1,581
operator whether or not the owner of a motor vehicle, other than 1,582
a taxicab, who operates such vehicle for transporting, for gain, 1,583
compensation, or profit, either persons or property owned by 1,584
another. Any operator of a motor vehicle who is voluntarily 1,585
involved in a ridesharing arrangement is not considered an 1,586
employee for hire or operating such vehicle for gain, 1,587
compensation, or profit.
(Z) "State" includes the territories and federal districts 1,589
of the United States, and the provinces of Canada. 1,590
(AA) "Public roads and highways" for vehicles includes all 1,592
public thoroughfares, bridges, and culverts. 1,593
(BB) "Manufacturer's number" means the manufacturer's 1,595
original serial number that is affixed to or imprinted upon the 1,596
chassis or other part of the motor vehicle. 1,597
(CC) "Motor number" means the manufacturer's original 1,599
number that is affixed to or imprinted upon the engine or motor 1,600
of the vehicle. 1,601
(DD) "Distributor" means any person who is authorized by 1,603
a motor vehicle manufacturer to distribute new motor vehicles to 1,604
licensed motor vehicle dealers at an established place of 1,605
business that is used exclusively for the purpose of distributing 1,606
39
new motor vehicles to licensed motor vehicle dealers, except when 1,607
the distributor also is a new motor vehicle dealer, in which case 1,608
the distributor may distribute at the location of the 1,609
distributor's licensed dealership. 1,610
(EE) "Ridesharing arrangement" means the transportation of 1,612
persons in a motor vehicle where the transportation is incidental 1,614
to another purpose of a volunteer driver and includes ridesharing 1,615
arrangements known as carpools, vanpools, and buspools. 1,616
(FF) "Apportionable vehicle" means any vehicle that is 1,618
used or intended for use in two or more international 1,619
registration plan member jurisdictions that allocate or 1,620
proportionally register vehicles, that is used for the 1,621
transportation of persons for hire or designed, used, or 1,622
maintained primarily for the transportation of property, and that 1,623
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 1,625
excess of twenty-six thousand pounds; 1,626
(2) Is a power unit having three or more axles, regardless 1,628
of the gross vehicle weight; 1,629
(3) Is a combination vehicle with a gross vehicle weight 1,631
in excess of twenty-six thousand pounds. 1,632
"Apportionable vehicle" does not include recreational 1,634
vehicles, vehicles displaying restricted plates, city pick-up and 1,635
delivery vehicles, buses used for the transportation of chartered 1,636
parties, or vehicles owned and operated by the United States, 1,637
this state, or any political subdivisions thereof. 1,638
(GG) "Chartered party" means a group of persons who 1,640
contract as a group to acquire the exclusive use of a 1,641
passenger-carrying motor vehicle at a fixed charge for the 1,642
vehicle in accordance with the carrier's tariff, lawfully on file 1,643
with the United States department of transportation, for the 1,645
purpose of group travel to a specified destination or for a 1,646
particular itinerary, either agreed upon in advance or modified 1,647
by the chartered group after having left the place of origin. 1,648
40
(HH) "International registration plan" means a reciprocal 1,650
agreement of member jurisdictions that is endorsed by the 1,651
American association of motor vehicle administrators, and that 1,652
promotes and encourages the fullest possible use of the highway 1,653
system by authorizing apportioned registration of fleets of 1,654
vehicles and recognizing registration of vehicles apportioned in 1,655
member jurisdictions. 1,656
(II) "Restricted plate" means a license plate that has a 1,658
restriction of time, geographic area, mileage, or commodity, and 1,659
includes license plates issued to farm trucks under division (K) 1,660
of section 4503.04 of the Revised Code. 1,661
(JJ) "Gross vehicle weight," with regard to any commercial 1,663
car, trailer, semitrailer, or bus that is taxed at the rates 1,664
established under section 4503.042 of the Revised Code, means the 1,665
unladen weight of the vehicle fully equipped plus the maximum 1,666
weight of the load to be carried on the vehicle. 1,667
(KK) "Combined gross vehicle weight" with regard to any 1,669
combination of a commercial car, trailer, and semitrailer, that 1,670
is taxed at the rates established under section 4503.042 of the 1,671
Revised Code, means the total unladen weight of the combination 1,672
of vehicles fully equipped plus the maximum weight of the load to 1,673
be carried on that combination of vehicles. 1,674
(LL) "Chauffeured limousine" means a motor vehicle that is 1,677
designed to carry nine or fewer passengers and is operated for 1,678
hire on an hourly basis pursuant to a prearranged contract for 1,679
the transportation of passengers on public roads and highways 1,680
along a route under the control of the person hiring the vehicle 1,681
and not over a defined and regular route. "Prearranged contract" 1,682
means an agreement, made in advance of boarding, to provide 1,683
transportation from a specific location in a chauffeured 1,684
limousine at a fixed rate per hour or trip. "Chauffeured 1,685
limousine" does not include any vehicle that is used exclusively 1,686
in the business of funeral directing. 1,687
(MM) "Manufactured home" has the same meaning as in 1,690
41
division (C)(4) of section 3781.06 of the Revised Code. 1,691
(NN) "Acquired situs," with respect to a manufactured home 1,694
or a mobile home, means to become located in this state pursuant 1,695
to the issuance of a certificate of title for the home and BY the 1,696
placement of the home on real property, but does not include the 1,697
placement of a manufactured home or a mobile home in the 1,698
inventory of a new motor vehicle dealer or the inventory of a 1,699
manufacturer, remanufacturer, or distributor of manufactured or 1,700
mobile homes. 1,701
(OO) "Electronic" includes electrical, digital, magnetic, 1,703
optical, electromagnetic, or any other form of technology that 1,704
entails capabilities similar to these technologies. 1,705
(PP) "Electronic record" means a record generated, 1,707
communicated, received, or stored by electronic means for use in 1,708
an information system or for transmission from one information 1,709
system to another.
(QQ) "Electronic signature" means a signature in 1,711
electronic form attached to or logically associated with an 1,712
electronic record.
(RR) "Financial transaction device" has the same meaning 1,714
as in division (A) of section 113.40 of the Revised Code. 1,715
Sec. 4503.06. (A) The owner of each manufactured or 1,725
mobile home that has acquired situs in this state shall pay 1,726
either a real property tax pursuant to Title LVII of the Revised 1,727
Code or a manufactured home tax pursuant to division (C) of this 1,730
section.
(B) The owner of a manufactured or mobile home shall pay 1,733
real property taxes if either of the following applies: 1,734
(1) The manufactured or mobile home acquired situs in the 1,736
state or ownership in the home was transferred on or after 1,737
January 1, 2000, and all of the following apply: 1,739
(a) The home is affixed to a permanent foundation as 1,742
defined in division (C)(5) of section 3781.06 of the Revised 1,743
Code;
42
(b) The home is located on land that is owned by the owner 1,746
of the home;
(c) The certificate of title has been inactivated by the 1,749
clerk of the court of common pleas that issued it, pursuant to 1,750
division (H) of section 4505.11 of the Revised Code. 1,751
(2) The manufactured or mobile home acquired situs in the 1,753
state or ownership in the home was transferred before January 1, 1,755
2000, and all of the following apply: 1,756
(a) The home is affixed to a permanent foundation as 1,759
defined in division (C)(5) of section 3781.06 of the Revised 1,760
Code;
(b) The home is located on land that is owned by the owner 1,763
of the home;
(c) The owner of the home has elected to have the home 1,766
taxed as real property and, pursuant to section 4505.11 of the 1,767
Revised Code, has surrendered the certificate of title to the 1,768
auditor of the county containing the taxing district in which the 1,770
home has its situs, together with proof that all taxes have been 1,771
paid;
(d) The county auditor has placed the home on the real 1,774
property tax list and delivered the certificate of title to the 1,775
clerk of the court of common pleas that issued it and the clerk 1,777
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed 1,780
as real property as provided in division (B) of this section is 1,781
subject to an annual manufactured home tax, payable by the owner, 1,782
for locating the home in this state. The tax as levied in this 1,784
section is for the purpose of supplementing the general revenue 1,786
funds of the local subdivisions in which the home has its situs 1,787
pursuant to this section.
(2) The year for which the manufactured home tax is levied 1,790
commences on the first day of January and ends on the following
thirty-first day of December. THE STATE SHALL HAVE THE FIRST 1,793
LIEN ON ANY MANUFACTURED OR MOBILE HOME ON THE LIST FOR THE
43
AMOUNT OF TAXES, PENALTIES, AND INTEREST CHARGED AGAINST THE 1,794
OWNER OF THE HOME UNDER THIS SECTION. The lien of the state for 1,796
the tax for a year shall attach on the first day of January to a 1,797
home that has acquired situs on that date. The lien for a home 1,799
that has not acquired situs on the first day of January, but that 1,800
acquires situs during the year, shall attach on the next first 1,801
day of January. The lien shall continue until the tax, including 1,802
any penalty OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located 1,804
in this state on the first day of January is the local taxing 1,806
district in which the home is located on that date. 1,807
(b) The situs of a manufactured or mobile home not located 1,809
in this state on the first day of January, but located in this 1,810
state subsequent to that date, is the local taxing district in 1,811
which the home is located thirty days after it is acquired or 1,812
first enters this state.
(4) The tax is collected by and paid to the county 1,814
treasurer of the county containing the taxing district in which 1,815
the home has its situs. 1,816
(D) The manufactured home tax shall be computed and 1,818
assessed by the county auditor of the county containing the 1,820
taxing district in which the home has its situs as follows: 1,821
(1) On a home that acquired situs in this state prior to 1,823
January 1, 2000; 1,824
(a) By multiplying the assessable value of the home by the 1,827
tax rate of the taxing district in which the home has its situs, 1,829
and deducting from the product thus obtained any reduction 1,830
authorized under section 4503.065 of the Revised Code. The tax 1,831
levied under this formula shall not be less than thirty-six 1,833
dollars, unless the home qualifies for a reduction in assessable 1,835
value under section 4503.065 of the Revised Code, in which case 1,836
there shall be no minimum tax and the tax shall be the amount 1,837
calculated under this division.
(b) The assessable value of the home shall be forty per 1,840
44
cent of the amount arrived at by the following computation: 1,841
(i) If the cost to the owner, or market value at time of 1,843
purchase, whichever is greater, of the home includes the 1,845
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule: 1,846
For the first calendar year 1,848
in which the 1,849
home is owned by the 1,850
current owner 80% 1,851
2nd calendar year x 75% 1,852
3rd " x 70% 1,853
4th " x 65% 1,854
5th " x 60% 1,855
6th " x 55% 1,856
7th " x 50% 1,857
8th " x 45% 1,858
9th " x 40% 1,859
10th and each year thereafter 35% 1,860
The first calendar year means any period between the first 1,862
day of January and the thirty-first day of December of the first 1,863
year. 1,864
(ii) If the cost to the owner, or market value at the time 1,867
of purchase, whichever is greater, of the home does not include 1,869
the furnishings and equipment, such cost or market value shall be 1,870
multiplied according to the following schedule:
For the first calendar year 1,872
in which the 1,873
home is owned by the 1,874
current owner 95% 1,875
2nd calendar year x 90% 1,876
3rd " x 85% 1,877
4th " x 80% 1,878
5th " x 75% 1,879
6th " x 70% 1,880
45
7th " x 65% 1,881
8th " x 60% 1,882
9th " x 55% 1,883
10th and each year thereafter 50% 1,884
The first calendar year means any period between the first 1,886
day of January and the thirty-first day of December of the first 1,887
year. 1,888
(2) On a home in which ownership was transferred or that 1,892
first acquired situs in this state on or after January 1, 2000: 1,894
(a) By multiplying the assessable value of the home by the 1,898
effective tax rate, as defined in section 323.08 of the Revised 1,900
Code, for residential real property of the taxing district in 1,901
which the home has its situs, and deducting from the product thus 1,902
obtained the reductions required or authorized under section 1,903
319.302, division (b)(B) of section 323.152, or section 4503.065 1,905
of the Revised Code. 1,906
(b) The assessable value of the home shall be thirty-five 1,909
per cent of its true value as determined under division (L) of 1,911
this section.
(3) The ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH 1,914
YEAR, THE auditor shall record the assessable value and the 1,915
amount of tax on the manufactured or mobile home on the tax list 1,916
and deliver a copy DUPLICATE of the list to the county treasurer. 1,918
IN THE CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 OF THE
REVISED CODE, THE TAX COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND 1,920
THE TIMES FOR DELIVERY OF THE DUPLICATE FOR AN ADDITIONAL FIFTEEN 1,921
DAYS UPON RECEIVING A WRITTEN APPLICATION FROM THE COUNTY AUDITOR 1,923
REGARDING AN EXTENSION FOR THE DELIVERY OF THE DUPLICATE, OR FROM 1,924
THE COUNTY TREASURER REGARDING AN EXTENSION OF THE TIME FOR THE 1,925
BILLING AND COLLECTION OF TAXES. THE APPLICATION SHALL CONTAIN A 1,926
STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE THE 1,927
UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX COMMISSIONER ON 1,928
OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE DAY DELIVERY OF 1,929
THE DUPLICATE IS OTHERWISE REQUIRED. WHEN AN EXTENSION IS 1,930
46
GRANTED FOR DELIVERY OF THE DUPLICATE, THE TIME PERIOD FOR
PAYMENT OF TAXES SHALL BE EXTENDED FOR A LIKE PERIOD OF TIME. 1,931
WHEN A DELAY IN THE CLOSING OF A TAX COLLECTION PERIOD BECOMES 1,932
UNAVOIDABLE, THE TAX COMMISSIONER, UPON APPLICATION BY THE COUNTY 1,933
AUDITOR AND COUNTY TREASURER, MAY ORDER THE TIME FOR PAYMENT OF 1,934
TAXES TO BE EXTENDED IF THE TAX COMMISSIONER DETERMINES THAT 1,935
PENALTIES HAVE ACCRUED OR WOULD OTHERWISE ACCRUE FOR REASONS 1,936
BEYOND THE CONTROL OF THE TAXPAYERS OF THE COUNTY. THE ORDER 1,937
SHALL PRESCRIBE THE FINAL EXTENDED DATE FOR PAYMENT OF TAXES FOR 1,938
THAT COLLECTION PERIOD. 1,939
(4) After January 1, 1999, the owner of a manufactured or 1,941
mobile home taxed pursuant to division (D)(1) of this section may 1,944
elect to have the home taxed pursuant to division (D)(2) of this 1,945
section by filing a written request with the county auditor of 1,946
the taxing district in which the home is located ON OR BEFORE THE 1,947
FIRST DAY OF DECEMBER OF ANY YEAR. Upon the filing of the 1,948
request, the county auditor SHALL DETERMINE WHETHER ALL TAXES 1,949
LEVIED UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND 1,950
IF THOSE TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the 1,951
manufactured or mobile home pursuant to division (D)(2) of this 1,953
section commencing in the next tax year. 1,954
(5) A manufactured or mobile home that acquired situs in 1,957
this state prior to January 1, 2000, shall be taxed pursuant to 1,959
division (D)(2) of this section if no manufactured home tax had 1,960
been paid for the home and the home was not exempted from 1,961
taxation pursuant to division (E) of this section for the year 1,963
for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME 1,965
TAX DUPLICATE FROM THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY 1,966
DAYS PRIOR TO THE LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY 1,967
BE PAID WITHOUT PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS 1,968
SECTION, THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND 1,969
MAILED OR DELIVERED TO EACH PERSON CHARGED ON THAT DUPLICATE WITH 1,970
TAXES, OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL 1,971
47
PRESCRIBED BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS 1,972
SECTION. WHEN TAXES ARE PAID BY INSTALLMENTS, THE COUNTY 1,974
TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON SUCH 1,975
DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND TAX 1,976
BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR 1,977
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND 1,978
HALF TAX COLLECTION PERIOD. A CHANGE IN THE MAILING ADDRESS OF 1,980
ANY TAX BILL SHALL BE MADE IN WRITING TO THE COUNTY TREASURER. 1,981
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES NOT 1,983
EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL OR, 1,984
EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE 1,985
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR SUCH 1,986
DELAY. 1,987
(b) AFTER DELIVERY OF THE COPY OF THE DELINQUENT 1,989
MANUFACTURED HOME TAX LIST UNDER DIVISION (H) OF THIS SECTION, 1,990
THE COUNTY TREASURER MAY PREPARE AND MAIL TO EACH PERSON IN WHOSE 1,992
NAME A HOME IS LISTED AN ADDITIONAL TAX BILL SHOWING THE TOTAL 1,994
AMOUNT OF DELINQUENT TAXES CHARGED AGAINST THE HOME AS SHOWN ON 1,995
THE LIST. THE TAX BILL SHALL INCLUDE A NOTICE THAT THE INTEREST 1,996
CHARGE PRESCRIBED BY DIVISION (G) OF THIS SECTION HAS BEGUN TO 1,997
ACCRUE.
(7) EACH TAX BILL PREPARED AND MAILED OR DELIVERED UNDER 2,000
DIVISION (D)(6) OF THIS SECTION SHALL BE IN THE FORM AND CONTAIN 2,002
THE INFORMATION REQUIRED BY THE TAX COMMISSIONER. THE 2,003
COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR EACH COUNTY AND 2,004
MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX BILLS AND TAX 2,005
RECEIPTS TO BE USED BY THE COUNTY TREASURER. THE TAX BILL SHALL 2,006
NOT CONTAIN OR BE MAILED OR DELIVERED WITH ANY INFORMATION OR 2,007
MATERIAL THAT IS NOT REQUIRED BY THIS SECTION OR THAT IS NOT 2,008
AUTHORIZED BY SECTION 321.45 OF THE REVISED CODE OR BY THE TAX 2,009
COMMISSIONER. IN ADDITION TO THE INFORMATION REQUIRED BY THE 2,011
COMMISSIONER, EACH TAX BILL SHALL CONTAIN THE FOLLOWING 2,013
INFORMATION:
48
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE 2,015
AGAINST THE MANUFACTURED OR MOBILE HOME; 2,016
(b) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES ARE NOT 2,019
PAID WITHIN SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE 2,020
DELINQUENT MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER, 2,021
YOU AND YOUR HOME MAY BE SUBJECT TO COLLECTION PROCEEDINGS FOR 2,023
TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE HAS NO EFFECT 2,024
UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A HOME MAY BE 2,025
SUBJECTED.
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED 2,027
UNDER DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL 2,028
INFORMATION: 2,029
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX 2,031
RATE" SHALL APPEAR IN BOLDFACE TYPE. 2,032
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES CHARGED 2,035
AGAINST THIS HOME HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX 2,036
REDUCTION FOR RESIDENCES OCCUPIED BY THE OWNER BUT THE HOME IS 2,038
NOT A RESIDENCE OCCUPIED BY THE OWNER, THE OWNER MUST NOTIFY THE 2,039
COUNTY AUDITOR'S OFFICE NOT LATER THAN MARCH 31 OF THE YEAR FOR 2,041
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE 2,042
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS 2,043
PUNISHABLE BY IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR 2,044
BOTH, AND IN THE OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE 2,045
TAXES WERE ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST 2,046
THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN 2,048
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS A 2,050
RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR THE TAX 2,051
REDUCTION. TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR 2,052
FURTHER INFORMATION, THE OWNER MAY CONTACT THE COUNTY AUDITOR'S 2,053
OFFICE AT .......... (INSERT THE ADDRESS AND TELEPHONE NUMBER OF 2,054
THE COUNTY AUDITOR'S OFFICE)."
(E)(1) A manufactured or mobile home is not subject to 2,056
this section when any of the following applies: 2,057
49
(a) It is taxable as personal property pursuant to section 2,060
5709.01 of the Revised Code. Any manufactured or mobile home 2,061
that is used as a residence shall be subject to this section and 2,064
shall not be taxable as personal property pursuant to section 2,065
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other 2,067
than this state unless the home is in this state in excess of an 2,068
accumulative period of thirty days in any calendar year. 2,069
(c) The annual tax has been paid on the home in this state 2,071
for the current year. 2,072
(d) The tax commissioner has determined, pursuant to 2,074
section 5715.27 of the Revised Code, that the property is exempt 2,075
from taxation, or would be exempt from taxation under Chapter 2,076
5709. of the Revised Code if it were classified as real property. 2,077
(2) A travel trailer or park trailer, as these terms are 2,080
defined in section 4501.01 of the Revised Code, is not subject to 2,081
this section if it is unused or unoccupied and stored at the 2,082
owner's normal place of residence or at a recognized storage 2,083
facility. 2,084
(3) A travel trailer or park trailer, as these terms are 2,086
defined in section 4501.01 of the Revised Code, is subject to 2,087
this section and shall be taxed as a manufactured or mobile home 2,089
if it has a situs longer than thirty days in one location and is 2,090
connected to existing utilities, unless either of the following 2,092
applies:
(a) The situs is in a state facility or a camping or park 2,094
area as defined in division (B), (G), (H), or (R) of section 2,096
3733.01 of the Revised Code; 2,097
(b) The situs is in a camping or park area that is a tract 2,100
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 2,101
individual lots for the express or implied purpose of occupancy 2,102
by either self-contained recreational vehicles as defined in 2,103
division (E) of section 3733.01 of the Revised Code or by 2,104
50
dependent recreational vehicles as defined in division (F) of 2,105
section 3733.01 of the Revised Code. 2,106
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS 2,108
SECTION, THE manufactured home tax is due and payable as follows: 2,110
(1) When a manufactured or mobile home has a situs in this 2,112
state, as provided in this section, on the first day of January, 2,113
one-half of the amount of the tax is due and payable on or before 2,114
the thirty-first FIRST day of January MARCH and the balance is 2,116
due and payable on or before the thirty-first day of July. At 2,117
the option of the owner of the home, the tax for the entire year 2,118
may be paid in full on the thirty-first FIRST day of January 2,119
MARCH.
(2) When a manufactured or mobile home first acquires a 2,121
situs in this state after the first day of January, no tax is due 2,123
and payable for that year.
(G)(1) If one-half of the current taxes charged under this 2,126
section against a manufactured or mobile home, together with the 2,127
full amount of any delinquent taxes or any installment thereof 2,128
required to be paid under a written undertaking, are not paid on 2,129
or before the thirty-first day of January in that year, or on or 2,130
before the last day for such payment as extended pursuant to 2,131
section 4503.063 of the Revised Code, a penalty of ten per cent 2,133
shall be charged against the unpaid balance of such half of the 2,134
current taxes. If the total amount of all such taxes is not paid 2,136
on or before the thirty-first day of July, next thereafter, or on 2,137
or before the last day for such payment as extended pursuant to 2,138
section 4503.063 of the Revised Code, a like penalty shall be 2,139
charged on the balance of the total amount of such unpaid current 2,140
taxes.
(2)(a) On the first day of the month following the last 2,142
day the second installment of taxes may be paid without penalty 2,143
BEGINNING IN 2000, interest shall be charged against and computed 2,145
on all delinquent taxes other than the current taxes that became 2,146
delinquent taxes at the close of the last day such second 2,147
51
installment could be paid without penalty. The charge shall be 2,148
for interest that accrued during the period that began on the 2,149
preceding first day of December and ended on the last day of the 2,150
month that included the last date such second installment could 2,151
be paid without penalty. The interest shall be computed at the 2,152
rate per annum prescribed by section 5703.47 of the Revised Code 2,153
and shall be entered as a separate item on the delinquent 2,154
manufactured home tax list compiled under division (H) of this 2,155
section.
(b) On the first day of December BEGINNING IN 2000, the 2,157
interest shall be charged against and computed on all delinquent 2,159
taxes. The charge shall be for interest that accrued during the 2,160
period that began on the first day of the month following the 2,161
last date prescribed for the payment of the second installment of 2,162
taxes in the current year and ended on the immediately preceding 2,163
last day of November. The interest shall be computed at the rate 2,164
per annum prescribed by section 5703.47 of the Revised Code and 2,166
shall be entered as a separate item on the delinquent 2,167
manufactured home tax list.
(c) After a valid undertaking has been entered into for 2,169
the payment of any delinquent taxes, no interest shall be charged 2,170
against such delinquent taxes while the undertaking remains in 2,171
effect in compliance with section 323.31 of the Revised Code. If 2,172
a valid undertaking becomes void, interest shall be charged 2,173
against the delinquent taxes for the periods that interest was 2,174
not permitted to be charged while the undertaking was in effect. 2,175
The interest shall be charged on the day the undertaking becomes 2,176
void and shall equal the amount of interest that would have been 2,177
charged against the unpaid delinquent taxes outstanding on the 2,178
dates on which interest would have been charged thereon under 2,179
divisions (G)(1) and (2) of this section had the undertaking not 2,180
been in effect. 2,181
(3) If the full amount of the taxes due at either of the 2,183
times prescribed by division (F) of this section is paid within 2,184
52
ten days after such time, the county treasurer shall waive the 2,185
collection of and the county auditor shall remit one-half of the 2,186
penalty provided for in this division for failure to make that 2,187
payment by the prescribed time. 2,188
(4) The treasurer shall compile and deliver to the county 2,190
auditor a list of all tax payments the treasurer has received as 2,192
provided in division (G)(3) of this section. The list shall 2,193
include any information required by the auditor for the remission 2,194
of the penalties waived by the treasurer. The taxes so collected 2,195
shall be included in the settlement next succeeding the 2,196
settlement then in process. 2,197
(H)(1) The BEGINNING IN 2000, THE county auditor shall 2,199
compile annually a "delinquent manufactured home tax list" 2,201
consisting of homes the county treasurer's records indicate have 2,202
taxes that were not paid within the time prescribed by division 2,203
DIVISIONS (D)(3) AND (F) of this section, have taxes that remain 2,205
unpaid from prior years, or have unpaid tax penalties OR INTEREST 2,207
that have been assessed.
(2) On or before the first day of September each year 2,210
WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER DIVISION (H)(2) OF 2,211
SECTION 321.24 OF THE REVISED CODE BEGINNING IN 2000, the county 2,212
auditor shall deliver a copy of the delinquent manufactured home 2,213
tax list to the county treasurer and shall file a copy in the 2,214
office of the county recorder. The recorder shall keep a copy of 2,216
the list, designate it as the "Manufactured Home Tax Lien
Record," and index it under the name of any person charged on it. 2,218
The recorder shall not charge a fee for the services required 2,219
under this section. The auditor shall UPDATE AND publish the 2,220
delinquent manufactured home tax list ANNUALLY in the same manner 2,221
as delinquent real property tax lists are published. THE COUNTY 2,223
AUDITOR SHALL APPORTION THE COST OF PUBLISHING THE LIST AMONG 2,224
TAXING DISTRICTS IN PROPORTION TO THE AMOUNT OF DELINQUENT 2,225
MANUFACTURED HOME TAXES SO PUBLISHED THAT EACH TAXING DISTRICT IS 2,226
ENTITLED TO RECEIVE UPON COLLECTION OF THOSE TAXES. 2,227
53
(3) The list filed with the county recorder shall 2,229
constitute a notice of lien as of the date of filing. The state 2,230
shall have the first lien on any manufactured or mobile home on 2,231
the list for the amount of taxes and penalties charged against 2,233
the owner of the home under this section.
(4) When taxes and, penalties, OR INTEREST are charged 2,237
against a person on the delinquent manufactured home tax list AND 2,239
ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO THE 2,240
COUNTY TREASURER, the county treasurer shall, in addition to any 2,241
other remedy provided by law for the collection of taxes and, 2,242
penalties, AND INTEREST, enforce collection of such taxes and, 2,243
penalties, AND INTEREST by civil action in the name of the 2,244
treasurer against the owner for the recovery of the unpaid taxes 2,246
following the procedures for the recovery of delinquent real 2,247
property taxes in sections 323.25 to 323.28 of the Revised Code. 2,248
The action may be brought in municipal or county court, provided 2,249
the amount charged does not exceed the monetary limitations for 2,251
original jurisdiction for civil actions in those courts. 2,252
It is sufficient, having made proper parties to the suit, 2,254
for the treasurer to allege in the treasurer's bill of 2,255
particulars or petition that the taxes stand chargeable on the 2,257
books of the county treasurer against such person, that they are 2,258
due and unpaid, and that such person is indebted in the amount of 2,259
taxes appearing to be due the county. The treasurer need not set 2,260
forth any other matter relating thereto. If it is found on the 2,262
trial of the action that the person is indebted to the state, 2,263
judgment shall be rendered in favor of the treasurer prosecuting 2,264
the action. The judgment debtor is not entitled to the benefit 2,265
of any law for stay of execution or exemption of property from 2,266
levy or sale on execution in the enforcement of the judgment. 2,267
(I) The total amount of taxes collected shall be 2,269
distributed semiannually at the same time distribution is made of 2,270
real estate and public utility taxes in the following manner: 2,271
four per cent shall be allowed as compensation to the county 2,272
54
auditor for the county auditor's service in assessing the taxes; 2,274
two per cent shall be allowed as compensation to the county 2,275
treasurer for the services the county treasurer renders as a 2,276
result of the tax levied by this section. Such amounts shall be 2,278
paid into the county treasury, to the credit of the county 2,279
general revenue fund, on the warrant of the county auditor. Fees 2,281
to be paid to the credit of the real estate assessment fund shall 2,282
be collected pursuant to division (B) of section 319.54 of the
Revised Code and paid into the county treasury, on the warrant of 2,283
the county auditor. The balance of the taxes collected shall be 2,284
distributed among the taxing subdivisions of the county in which 2,285
the taxes are collected and paid in the same ratio as those taxes 2,286
were collected for the benefit of the taxing subdivision. The 2,287
taxes levied and revenues collected under this section shall be 2,289
in lieu of any general property tax and any tax levied with 2,290
respect to the privilege of using or occupying a manufactured OR 2,291
MOBILE home in Ohio except as provided in sections 4503.04 and 2,292
5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a 2,294
manufactured home shall show whether or not the furnishings and 2,295
equipment are included in the purchase price. 2,296
(K) If the county treasurer and the county prosecuting 2,298
attorney agree that an item charged on the delinquent 2,299
manufactured home tax list is uncollectible, they shall certify 2,300
that determination and the reasons to the county board of 2,301
revision. If the board determines the amount is uncollectible, 2,302
it shall certify its determination to the county auditor, who 2,303
shall strike the item from the list. 2,304
(L)(1) The county auditor shall appraise at its true value 2,307
any manufactured or mobile home in which ownership is transferred 2,308
or which first acquires situs in this state on or after January 2,309
1, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE OWNER OF WHICH 2,310
HAS ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE 2,311
HOME TAXED UNDER DIVISION (D)(2) OF THIS SECTION. The true value 2,312
55
shall include the value of the home, any additions, and any 2,314
fixtures, but not any furnishings in the home. In determining 2,315
the true value of a manufactured or mobile home, the auditor 2,316
shall consider all facts and circumstances relating to the value 2,317
of the home, including its age, its capacity to function as a 2,318
residence, any obsolete characteristics, and other factors that 2,319
may tend to prove its true value. 2,320
(2)(a) If a manufactured or mobile home has been the 2,323
subject of an arm's length sale between a willing seller and a 2,324
willing buyer within a reasonable length of time prior to the
determination of true value, the auditor shall consider the sale 2,325
price of the home to be the true value for taxation purposes. 2,326
(b) The sale price in an arm's length transaction between 2,329
a willing seller and a willing buyer shall not be considered the 2,330
true value of the home if either of the following occurred after 2,331
the sale:
(i) The home has lost value due to a casualty; 2,333
(ii) An addition or fixture has been added to the home. 2,335
(3) The auditor shall have each home viewed and appraised 2,337
at least once in each six-year period IN THE SAME YEAR IN WHICH 2,338
REAL PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 2,339
5713. OF THE REVISED CODE, AND SHALL UPDATE THE APPRAISED VALUES 2,340
IN THE THIRD CALENDAR YEAR FOLLOWING THE APPRAISAL. The person 2,341
viewing or appraising a home may enter the home to determine by 2,342
actual view any additions or fixtures that have been added since 2,343
the last appraisal. In conducting the appraisals and 2,344
establishing the true value, the auditor shall follow the 2,345
procedures set forth for appraising real property in sections 2,346
5713.01 and 5713.03 of the Revised Code. 2,348
(4) The auditor shall place the true value of each home on 2,351
the manufactured home tax list upon completion of an appraisal. 2,352
(5)(a) If the auditor changes the true value of a home, 2,355
the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at 2,356
56
least thirty days prior to the issuance of any tax bill that 2,357
reflects the change. Failure to receive the notice does not 2,359
invalidate any proceeding under this section.
(b) Any owner of a home who disagrees with a change to the 2,362
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 2,363
complaint AGAINST THE TRUE VALUE OF THE HOME AS APPRAISED UNDER 2,366
THIS SECTION. THE COMPLAINT SHALL BE FILED with the county board 2,368
of revision on or before the thirty-first day of March of the 2,369
ensuing CURRENT tax year. The board shall hear and investigate 2,370
the complaint and may take action on it as provided under 2,371
sections 5715.11 to 5715.19 of the Revised Code. 2,372
(c) If the county board of revision determines, pursuant 2,374
to a complaint against the valuation of a manufactured or mobile 2,375
home filed under this section, that the amount of taxes, 2,376
assessments, or other charges paid was in excess of the amount 2,377
due based on the valuation as finally determined, then the 2,378
overpayment shall be refunded in the manner prescribed in section 2,380
5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for 2,383
any year for which a complaint is pending before the county board 2,384
of revision does not abate the complaint or in any way affect the 2,385
hearing and determination thereof.
(M) If the county auditor determines that any tax, 2,387
assessment, charge, or any part thereof has been erroneously 2,388
charged as a result of a clerical error as defined in section 2,389
319.35 of the Revised Code, the county treasurer and the county 2,391
board of revision shall remove the erroneous charges on the 2,392
manufactured home tax list or delinquent manufactured home tax
list, and refund any erroneous charges that have been collected, 2,393
with interest, in the same manner as is prescribed in section 2,394
319.36 of the Revised Code for erroneous charges against real 2,395
property. 2,396
(N) AS USED IN THIS SECTION AND SECTION 4503.061 OF THE 2,398
57
REVISED CODE:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, 2,400
AND INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION 2,401
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF SECTION 2,403
4503.061 OF THE REVISED CODE.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES 2,405
CHARGED AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT 2,406
APPEARED ON THE MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. 2,407
CURRENT TAXES BECOME DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER 2,408
THE LAST DAY PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF 2,409
CURRENT TAXES WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN 2,410
CERTIFIED DELINQUENT. 2,411
(3) "DELINQUENT TAXES" MEANS: 2,413
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST 2,415
A MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY 2,416
PENALTIES OR INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN 2,417
UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A 2,419
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY 2,420
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES 2,421
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED 2,422
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST. 2,423
Sec. 4503.061. (A) All manufactured and mobile homes 2,432
shall be listed on either the real property tax list or the 2,433
manufactured home tax list of the county in which the home has 2,434
situs. Each owner shall follow the procedures in this section to 2,435
identify the home to the county auditor of the county containing 2,436
the taxing district in which the home has situs so that the 2,437
auditor may place the home on the appropriate tax list. 2,438
(B) When a manufactured or mobile home first acquires 2,441
situs in this state and is subject to real property taxation 2,442
pursuant to division (B)(1) or (2) of section 4503.06 of the 2,443
Revised Code, the owner shall present to the auditor of the 2,444
county containing the taxing district in which the home has its 2,445
58
situs the certificate of title for the home, together with proof 2,447
that all taxes due have been paid and proof that a relocation 2,448
notice was obtained for the home if required under this section. 2,450
Upon receiving the certificate of title and the required proofs,
the auditor shall place the home on the real property tax list 2,452
and proceed to treat the home as other properties on that list. 2,453
After the auditor has placed the home on the tax list of real and 2,455
public utility property, the auditor shall deliver the
certificate of title to the clerk of the court of common pleas 2,456
that issued it pursuant to SECTION 4505.11 of the Revised Code, 2,458
and the clerk shall inactivate the certificate of title. 2,459
(C)(1) When a manufactured or mobile home subject to a 2,461
manufactured home tax IS RELOCATED TO OR first acquires situs in 2,462
any county that has adopted a permanent manufactured home 2,465
registration system, as provided in division (F) of this section, 2,466
the owner, within thirty days after the home IS RELOCATED OR 2,467
FIRST acquires situs under section 4503.06 of the Revised Code, 2,469
shall register the home with the county auditor of the county 2,470
containing the taxing district in which the home has its situs. 2,471
For the first registration in each county of situs, the owner or 2,472
vendee in possession shall present to the county auditor an Ohio 2,473
certificate of title, certified copy of the certificate of title, 2,474
or memorandum certificate of title as such are required by law, 2,475
and proof, as required by the county auditor, that the home, if 2,476
it has previously been occupied and is being relocated, has been 2,477
previously registered, that all taxes due and required to be paid 2,479
under division (H)(1) of this section before a relocation notice 2,481
may be issued have been paid, and that a relocation notice was 2,482
obtained for the home if required by division (H) of this 2,483
section. IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO 2,484
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,485
OR MEMORANDUM CERTIFICATE OF TITLE AT THE TIME THE OWNER OR 2,486
VENDEE FIRST REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR 2,487
SHALL REGISTER THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT 2,488
59
THE OWNER OR VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, 2,489
CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM 2,490
CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN FOURTEEN DAYS 2,491
AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE DOCUMENT. 2,492
(2) When a manufactured or mobile home is registered for 2,494
the first time in a county and when the total tax due has been 2,495
paid as required by division (F) of section 4503.06 of the 2,496
Revised Code or divisions (E) and (H) of this section, the county 2,498
treasurer shall note by writing or by a stamp on the certificate 2,499
of title, certified copy of certificate of title, or memorandum 2,500
certificate of title that the home has been registered and that 2,501
the taxes due, if any, have been paid for the preceding five 2,502
years and for the current year. The treasurer shall then issue a 2,503
certificate evidencing registration and a decal to be displayed 2,504
on the street side of the home. Such certificate is valid in any 2,506
county in this state during the year for which it is issued. 2,507
(3) For each year thereafter, the county auditor TREASURER 2,509
shall issue an advance payment certificate to be presented to the 2,510
county treasurer with the payment of the A TAX BILL STATING THE 2,511
AMOUNT OF tax that is due UNDER SECTION 4503.06 OF THE REVISED 2,512
CODE, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When the 2,513
total tax due has been paid as required by division (F) of 2,514
section 4503.06 of the Revised Code, the county treasurer shall 2,515
issue a certificate evidencing registration that shall be valid 2,516
in any county in this state during the year for which the 2,517
certificate is issued. 2,518
(4) The permanent decal issued under this division is 2,520
valid during the period of ownership, except that when a 2,521
manufactured home is relocated in another county the owner shall 2,522
apply for a new registration as required by this section and 2,523
section 4503.06 of the Revised Code. 2,524
(D)(1) All owners of manufactured or mobile homes subject 2,526
to the manufactured home tax BEING RELOCATED TO OR having situs 2,527
in a county that has not adopted a permanent registration system, 2,529
60
as provided in division (F) of this section, shall register the 2,530
home within thirty days after the home IS RELOCATED OR FIRST 2,531
acquires situs under section 4503.06 of the Revised Code and 2,532
thereafter shall annually register the home with the county 2,533
auditor of the county containing the taxing district in which the 2,534
home has its situs.
(2) Upon the annual registration, the county auditor 2,536
TREASURER shall issue an advance payment certificate, A TAX BILL 2,537
stating the amount of annual manufactured home tax due, to be 2,539
presented to the county treasurer with the payment of the tax 2,540
that is due UNDER SECTION 4503.06 OF THE REVISED CODE, AS 2,541
PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When a manufactured 2,542
or mobile home is registered and when the tax for the current 2,543
one-half year has been paid as required by division (F) of 2,544
section 4503.06 of the Revised Code, the county treasurer shall 2,545
issue a certificate evidencing registration and a decal. Such 2,546
certificate and decal are valid in any county in this state 2,547
during the year for which they are issued. The decal shall be 2,548
displayed on the street side of the home. 2,549
(3) For the first annual registration in each county of 2,551
situs, the county auditor shall require the owner or vendee to 2,552
present an Ohio certificate of title, certified copy of the 2,553
certificate of title, or memorandum certificate of title as such 2,554
are required by law, and proof, as required by the county 2,555
auditor, that the manufactured or mobile home has been previously 2,556
registered, if such registration was required, that all taxes due 2,557
and required to be paid under division (H)(1) of this section 2,558
before a relocation notice may be issued have been paid, and that 2,560
a relocation notice was obtained for the home if required by 2,562
division (H) of this section. IF THE OWNER OR VENDEE DOES NOT 2,563
POSSESS THE OHIO CERTIFICATE OF TITLE, CERTIFIED COPY OF THE 2,564
CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE AT THE 2,565
TIME THE OWNER OR VENDEE FIRST REGISTERS THE HOME IN A COUNTY, 2,566
THE COUNTY AUDITOR SHALL REGISTER THE HOME WITHOUT PRESENTATION 2,567
61
OF THE DOCUMENT, BUT THE OWNER OR VENDEE SHALL PRESENT THE 2,568
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,569
OR MEMORANDUM CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN 2,570
FOURTEEN DAYS AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE 2,571
DOCUMENT. When the county treasurer receives the tax payment, 2,573
the county treasurer shall note by writing or by a stamp on the 2,574
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the home has been 2,576
registered for the current year and that the manufactured home
taxes due, if any, have been paid for the preceding five years 2,578
and for the current year.
(4) For subsequent annual registrations, the auditor may 2,580
require the owner or vendee in possession to present an Ohio 2,581
certificate of title, certified copy of the certificate of title, 2,582
or memorandum certificate of title to the county treasurer upon 2,583
payment of the manufactured home tax that is due. 2,584
(E)(1) Upon the application to transfer ownership of a 2,586
manufactured or mobile home for which manufactured home taxes are 2,587
paid pursuant to division (C) of section 4503.06 of the Revised 2,588
Code the clerk of the court of common pleas shall not issue any 2,589
certificate of title that does not contain or have attached both 2,590
of the following:
(a) An endorsement of the county auditor TREASURER stating 2,592
that the home has been registered for each year of ownership and 2,594
that all manufactured home taxes imposed pursuant to section 2,595
4503.06 of the Revised Code have been paid OR THAT NO TAX IS DUE; 2,596
(b) An endorsement of the county auditor that the 2,598
manufactured home transfer tax imposed pursuant to section 322.06 2,600
of the Revised Code has AND ANY FEES IMPOSED UNDER DIVISION (F) 2,601
OF SECTION 319.54 OF THE REVISED CODE HAVE been paid.
(2) If all the taxes have not been paid, the clerk shall 2,604
notify the vendee to contact the county treasurer of the county 2,605
containing the taxing district in which the home has its situs at 2,606
the time of the proposed transfer. The county treasurer shall 2,607
62
then collect all the taxes that are due for the year of the 2,608
transfer and all previous years not exceeding a total of five 2,609
years. The county treasurer shall distribute that part of the 2,610
collection owed to the county treasurer of other counties if the 2,612
home had its situs in another county during a particular year 2,614
when the unpaid tax became due and payable. The burden to prove 2,615
the situs of the home in the years that the taxes were not paid 2,616
is on the transferor of the home. UPON PAYMENT OF SUCH TAXES, 2,617
THE COUNTY AUDITOR SHALL REMOVE ALL REMAINING TAXES FROM THE 2,618
MANUFACTURED HOME TAX LIST AND THE DELINQUENT MANUFACTURED HOME 2,619
TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE ALL LIENS FOR 2,620
SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A CERTIFICATE OF 2,621
TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED HOME TAXES, 2,622
TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of 2,624
title has been issued, the transferee shall register the 2,625
manufactured or mobile home PURSUANT TO DIVISION (C) OR (D) OF 2,626
THIS SECTION with the county auditor of the county containing the 2,627
taxing district in which the home has its situs at the time of 2,629
REMAINS AFTER the transfer OR, IF THE HOME IS RELOCATED TO 2,630
ANOTHER COUNTY, WITH THE COUNTY AUDITOR OF THE COUNTY TO WHICH 2,631
THE HOME IS RELOCATED. The transferee need not pay the annual 2,632
tax for the year of acquisition if the original owner has already 2,633
paid the annual tax for that year. 2,634
(F) The county auditor may adopt a permanent registration 2,636
system and issue a permanent decal with the first registration as 2,637
prescribed by the tax commissioner. 2,638
(G) When any manufactured or mobile home required to be 2,640
registered by this section is not registered, the county auditor 2,641
shall impose a penalty of one hundred dollars upon the owner and 2,643
deposit the amount to the credit of the county real estate 2,644
assessment fund to be used to pay the costs of administering this 2,645
section and section 4503.06 of the Revised Code. If unpaid, the 2,646
penalty shall constitute a lien on the home and shall be added by 2,647
63
the county auditor to the manufactured home tax list for
collection. 2,648
(H)(1) Before moving a manufactured or mobile home on 2,650
public roads from one address to another address within this 2,651
state TO ANOTHER ADDRESS WITHIN OR OUTSIDE THIS STATE, the owner 2,652
of the home shall obtain a relocation notice, as provided by this 2,654
section, from the auditor of the county in which the home is
located if the home is currently subject to taxation pursuant to 2,655
section 4503.06 of the Revised Code. The auditor shall charge 2,656
five dollars for the notice, and deposit the amount to the credit 2,657
of the county real estate assessment fund to be used to pay the 2,658
costs of administering this section and section 4503.06 of the 2,659
Revised Code. The auditor shall not issue a relocation notice
unless all taxes owed on the home under section 4503.06 of the 2,660
Revised Code that were first charged to the home during the 2,662
period of ownership of the owner seeking the relocation notice 2,663
have been paid. If the home is being moved by a new owner of the 2,664
home or by a party taking repossession of the home, the auditor 2,665
shall not issue a relocation notice unless all of the taxes due 2,666
for the preceding five years and for the current year have been 2,667
paid. A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID 2,668
UNTIL THE LAST DAY OF DECEMBER OF THE YEAR IN WHICH IT WAS 2,669
ISSUED.
(2) If a manufactured or mobile home is not yet subject to 2,671
taxation under section 4503.06 of the Revised Code, the owner of 2,673
the home shall obtain a relocation notice from the dealer of the 2,674
home. Within thirty days after the manufactured or mobile home 2,675
is purchased, the dealer of the home shall provide the auditor of 2,676
the county in which the home is to be located written notice of 2,677
the name of the purchaser of the home, the registration number OR 2,678
VEHICLE IDENTIFICATION NUMBER of the home, and the address or 2,679
location to which the home is to be moved. The county auditor 2,680
shall provide to each manufactured and mobile home dealer, 2,681
without charge, a supply of relocation notices to be distributed 2,682
64
to purchasers pursuant to this section. 2,683
(3) The notice shall be in the form of a one-foot square 2,686
yellow sign with the words "manufactured home relocation notice"
printed prominently on it. The name of the owner of the home, 2,688
the home's registration number OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home is being 2,690
moved, and the county in which the notice is issued shall also be 2,691
entered on the notice.
(4) The relocation notice must be attached to the rear of 2,693
the home when the home is being moved on a public road. Except 2,694
as provided in division (H)(5) of this section, no person shall 2,696
drive a motor vehicle moving a manufactured or mobile home on a 2,697
public road from one address to another address within this state 2,698
unless a relocation notice is attached to the rear of the home. 2,699
(5) If the county auditor determines that a manufactured 2,702
or mobile home has been moved without a relocation notice as
required under this division, the auditor shall impose a penalty 2,704
of one hundred dollars upon the owner of the home and upon the 2,705
person who moved the home and deposit the amount to the credit of
the county real estate assessment fund to pay the costs of 2,706
administering this section and section 4503.06 of the Revised 2,707
Code. IF THE HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO 2,708
ANOTHER COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY 2,709
TO WHICH THE HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY 2,710
AUDITOR, UPON COLLECTION THEREOF, SHALL CAUSE AN AMOUNT EQUAL TO 2,712
THE PENALTY TO BE TRANSMITTED FROM THE COUNTY REAL ESTATE 2,713
ASSESSMENT FUND TO THE COUNTY AUDITOR OF THE COUNTY FROM WHICH 2,714
THE HOME WAS RELOCATED, WHO SHALL DEPOSIT THE AMOUNT TO THE 2,715
CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND. If the penalty 2,716
on the owner is unpaid, the penalty shall constitute a lien on
the home and the auditor shall add the penalty to the 2,718
manufactured home tax list for collection. If the county auditor 2,719
determines that a dealer that has sold a manufactured or mobile 2,720
home has failed to timely provide the information required under 2,721
65
this division, the auditor shall impose a penalty upon the dealer 2,722
in the amount of one hundred dollars. The penalty shall be 2,723
credited to the county real estate assessment fund and used to 2,724
pay the costs of administering this section and section 4503.06 2,725
of the Revised Code. 2,726
Sec. 4503.063. The county auditor and county treasurer may 2,735
appoint any suitable residents of the county as their deputies to 2,736
perform any of the duties required of them by sections 4503.06, 2,737
4503.061, and 4503.062 of the Revised Code. 2,738
The tax commissioner shall prescribe forms which shall 2,740
contain all relevant information necessary in the collection and 2,741
payment of the tax and the registration of manufactured and 2,742
mobile homes, as provided in sections 4503.06 and 4503.061 of the 2,743
Revised Code, and shall provide such other assistance as 2,744
necessary to enable the county auditor to administer the tax. 2,745
The tax commissioner, upon application of the county 2,747
auditor PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 OF THE 2,748
REVISED CODE, may extend the time for payment of the tax. 2,749
Sec. 4503.067. (A) At the same time the advance payment 2,758
certificate TAX BILL for the first half of the tax year is 2,759
issued, the county auditor shall issue a certificate of reduction 2,760
in assessable value of a manufactured or mobile home in 2,761
triplicate for each person who has complied with section 4503.066 2,762
of the Revised Code and been found by the auditor to be entitled 2,763
to a reduction of assessable value for the succeeding tax year. 2,764
The certificate shall set forth the assessable value of the home 2,765
calculated under section 4503.06 of the Revised Code and the 2,766
amount of the reduction in assessable value of the home 2,768
calculated under section 4503.065 of the Revised Code. Upon
issuance of the certificate, the auditor shall reduce the 2,769
assessable value of the home for the succeeding tax year by the 2,771
required amount and forward THE ORIGINAL AND one copy of the 2,772
certificate to the county treasurer. THE AUDITOR SHALL RETAIN 2,773
ONE COPY OF THE CERTIFICATE. The auditor TREASURER shall retain 2,774
66
the original CERTIFICATE and forward the remaining copy to the 2,775
recipient with the advance payment certificate submitted TAX BILL 2,777
DELIVERED pursuant to DIVISION (D)(6) OF section 4503.061 4503.06 2,779
of the Revised Code.
(B) If the application or a continuing application is not 2,781
approved, the auditor shall notify the applicant of the reasons 2,782
for denial no later than the first Monday in October. If a 2,783
person believes that the person's application for reduction in 2,784
assessable value of a home has been improperly denied or is for 2,785
less than that to which the person is entitled, the person may 2,787
file an appeal with the county board of revision no later than 2,788
the thirty-first day of January of the following calendar year. 2,789
The appeal shall be treated in the same manner as a complaint 2,790
relating to the valuation or assessment of real property under 2,791
Chapter 5715. of the Revised Code. 2,792
Sec. 4505.06. (A) Application for a certificate of title 2,801
shall be made in a form prescribed by the registrar of motor 2,802
vehicles, and shall be sworn to before a notary public or other 2,803
officer empowered to administer oaths. The application shall be 2,804
filed with the clerk of the court of common pleas of the county 2,805
in which the applicant resides if the applicant is a resident of 2,806
this state or, if not a resident, in the county in which the 2,807
transaction is consummated. An application for a certificate of 2,809
title may be filed electronically by electronic image 2,810
transmission in any county in which the clerk of the court of 2,811
common pleas permits an application to be filed electronically. 2,812
The signature of an officer empowered to administer oaths that 2,813
appears on an application for a certificate of title, or on any 2,814
other document required to be filed by this chapter that has been 2,815
filed electronically, is not a facsimile signature as defined in 2,816
section 9.10 of the Revised Code. Any payments required by this 2,818
chapter shall be considered as accompanying any electronically 2,819
transmitted application when payment actually is received by the 2,820
clerk. Payment of any fee or taxes may be made by electronic 2,821
67
transfer of funds.
The application for a certificate of title shall be 2,823
accompanied by the fee prescribed in section 4505.09 of the 2,824
Revised Code; and if a certificate of title previously has been 2,825
issued for the motor vehicle in this state, it shall be 2,826
accompanied by that certificate of title duly assigned, unless 2,827
otherwise provided in this chapter. If a certificate of title 2,828
previously has not been issued for the motor vehicle in this 2,829
state, the application, unless otherwise provided in this 2,830
chapter, shall be accompanied by a manufacturer's or importer's 2,831
certificate or by a certificate of title of another state from 2,833
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 2,834
in another state, the application also shall be accompanied by 2,835
the physical inspection certificate required by section 4505.061 2,836
of the Revised Code. If the application is made by two persons 2,837
regarding a motor vehicle in which they wish to establish joint 2,838
ownership with right of survivorship they may do so as provided 2,839
in section 2106.17 of the Revised Code. The clerk shall retain 2,840
the evidence of title presented by the applicant and on which the 2,841
certificate of title is issued. The clerk shall use reasonable 2,842
diligence in ascertaining whether or not the facts in the 2,843
application are true by checking the application and documents 2,844
accompanying it with the records of motor vehicles in the clerk's 2,845
office; if satisfied that the applicant is the owner of the motor 2,846
vehicle and that the application is in the proper form, the 2,847
clerk, within five business days after the application is filed, 2,848
shall issue a certificate of title over the clerk's signature and 2,849
sealed with the clerk's seal. For purposes of the transfer of a 2,850
certificate of title, if the clerk is satisfied that the secured 2,851
party has duly discharged a lien notation, but has not canceled 2,852
the lien notation with the clerk of the county of origin, the 2,853
clerk may cancel the lien notation on the automated title 2,854
processing system and notify the clerk of the county of origin. 2,855
68
In the case of the sale of a motor vehicle to a general 2,857
buyer or user by a dealer, by a motor vehicle leasing dealer 2,858
selling the motor vehicle to the lessee or, in a case in which 2,859
the leasing dealer subleased the motor vehicle, the sublessee, at 2,860
the end of the lease agreement or sublease agreement, or by a 2,861
manufactured home broker, the certificate of title shall be 2,862
obtained in the name of the buyer by the dealer, leasing dealer, 2,864
or the manufactured home broker, as the case may be, upon 2,865
application signed by the buyer. The certificate of title shall 2,866
be issued within five business days after the application for 2,867
title is filed with the clerk. If the buyer of the motor vehicle 2,868
previously leased the motor vehicle and is buying the motor 2,870
vehicle at the end of the lease pursuant to that lease, the 2,871
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 2,872
motor vehicle to the buyer or by the motor vehicle leasing dealer 2,873
who subleased the motor vehicle to the buyer under a sublease 2,874
agreement.
In all other cases, except as provided in division (D)(2) 2,876
of section 4505.11 of the Revised Code, such certificates shall 2,877
be obtained by the buyer. In all cases of transfer of a motor 2,879
vehicle, the application for certificate of title shall be filed 2,880
within thirty days after the assignment or delivery of the motor 2,881
vehicle. If an application for a certificate of title is not 2,882
filed within that period, the clerk shall collect a fee of five 2,883
dollars for the issuance of the certificate, except that no such 2,884
fee shall be required from a motor vehicle salvage dealer, as 2,885
defined in division (A) of section 4738.01 of the Revised Code, 2,886
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 2,887
established by this chapter, and shall be retained by the clerk. 2,888
The registrar shall provide, on the certificate of title form 2,889
prescribed by section 4505.07 of the Revised Code, language 2,890
necessary to give evidence of the date on which the assignment or 2,891
69
delivery of the motor vehicle was made. 2,892
As used in this division, "lease agreement," "lessee," and 2,894
"sublease agreement" have the same meanings as in section 4505.04 2,895
of the Revised Code.
(B) The clerk, except as provided in this section, shall 2,897
refuse to accept for filing any application for a certificate of 2,898
title and shall refuse to issue a certificate of title unless the 2,899
dealer or manufactured home broker or the applicant, in cases in 2,900
which the certificate shall be obtained by the buyer, submits 2,901
with the application payment of the tax levied by or pursuant to 2,902
Chapters 5739. and 5741. of the Revised Code. Upon payment of 2,903
the tax in accordance with division (E) of this section, the 2,904
clerk shall issue a receipt prescribed by the registrar and 2,905
agreed upon by the tax commissioner showing payment of the tax or 2,906
a receipt issued by the commissioner showing the payment of the 2,907
tax. When submitting payment of the tax to the clerk, a dealer 2,908
shall retain any discount to which the dealer is entitled under 2,909
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 2,911
the clerk may retain a poundage fee of one and one one-hundredth 2,912
per cent, which shall be paid into the certificate of title 2,913
administration fund created by section 325.33 of the Revised 2,915
Code.
In the case of casual sales of motor vehicles, as defined 2,917
in section 4517.01 of the Revised Code, the price for the purpose 2,919
of determining the tax shall be the purchase price on the 2,920
assigned certificate of title executed by the seller and filed 2,921
with the clerk by the buyer on a form to be prescribed by the 2,922
registrar, which shall be prima-facie evidence of the amount for 2,923
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 2,925
title that the odometer reflects mileage in excess of the 2,926
designed mechanical limit of the odometer, the clerk shall enter 2,927
the phrase "exceeds mechanical limits" following the mileage 2,928
70
designation. If the transferor indicates on the certificate of 2,929
title that the odometer reading is not the actual mileage, the 2,930
clerk shall enter the phrase "nonactual: warning - odometer 2,932
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 2,934
the transferor, but is not liable for any errors or omissions of 2,935
the clerk or those of the clerk's deputies in the performance of 2,936
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 2,938
transferor shall swear to the true selling price and, except as 2,939
provided in this division, the true odometer reading of the motor 2,940
vehicle. The registrar may prescribe an affidavit in which the 2,941
seller and buyer provide information pertaining to the odometer 2,942
reading of the motor vehicle in addition to that required by this 2,943
section, as such information may be required by the United States 2,944
secretary of transportation by rule prescribed under authority of 2,945
subchapter IV of the "Motor Vehicle Information and Cost Savings 2,946
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 2,947
(2) Division (C)(1) of this section does not require the 2,950
giving of information concerning the odometer and odometer 2,951
reading of a motor vehicle when ownership of a motor vehicle is 2,952
being transferred as a result of a bequest, under the laws of 2,953
intestate succession, to a surviving spouse pursuant to section 2,954
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 2,955
connection with the creation of a security interest. 2,956
(D) When the transfer to the applicant was made in some 2,958
other state or in interstate commerce, the clerk, except as 2,959
provided in this section, shall refuse to issue any certificate 2,960
of title unless the tax imposed by or pursuant to Chapter 5741. 2,962
of the Revised Code has been paid as evidenced by a receipt 2,963
issued by the tax commissioner, or unless the applicant submits 2,964
with the application payment of the tax. Upon payment of the tax 2,965
in accordance with division (E) of this section, the clerk shall 2,966
issue a receipt prescribed by the registrar and agreed upon by 2,968
71
the tax commissioner, showing payment of the tax. For receiving 2,969
and disbursing such taxes paid to the clerk, the clerk may retain 2,970
a poundage fee of one per cent. When the vendor is not regularly 2,971
engaged in the business of selling motor vehicles, the vendor 2,973
shall not be required to purchase a vendor's license or make 2,974
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 2,976
or by certified check, draft, or money order payable to the clerk 2,977
and submitted with an application for a certificate of title 2,979
under division (B) or (D) of this section. The clerk also may 2,980
accept payment of the tax by corporate, business, or personal 2,981
check, credit card, electronic transfer or wire transfer, debit 2,982
card, or any other accepted form of payment made payable to the 2,983
clerk. The clerk may require bonds, guarantees, or letters of 2,984
credit to ensure the collection of corporate, business, or 2,985
personal checks. Any service fee charged by a third party to a 2,986
clerk for the use of any form of payment may be paid by the clerk 2,987
from the certificate of title administration fund created in 2,988
section 325.33 of the Revised Code, or may be assessed by the 2,989
clerk upon the applicant as an additional fee. Upon collection, 2,990
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 2,991
The clerk shall make a good faith effort to collect any 2,993
payment of taxes due but not made because the payment was 2,994
returned or dishonored, but the clerk is not personally liable 2,995
for the payment of uncollected taxes or uncollected fees. The 2,996
clerk shall notify the tax commissioner of any such payment of 2,997
taxes that is due but not made and shall furnish such information 2,998
to the commissioner as the commissioner requires. The clerk 2,999
shall deduct the amount of taxes due but not paid from the 3,000
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 3,001
may collect taxes due by assessment in the manner provided in 3,002
section 5739.13 of the Revised Code.
72
Any person who presents payment that is returned or 3,004
dishonored for any reason is liable to the clerk for payment of a 3,005
penalty over and above the amount of the taxes due. The clerk 3,006
shall determine the amount of the penalty, which shall be no 3,007
greater than that amount necessary to compensate the clerk for 3,008
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 3,009
remedies and procedures provided in this section are in addition 3,010
to any other available civil or criminal remedies. Subsequently 3,011
collected penalties, poundage, and title fees, less any title fee 3,013
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 3,014
administration fund. Subsequently collected taxes, less 3,015
poundage, shall be sent by the clerk to the treasurer of state at 3,016
the next scheduled periodic remittance of tax payments, with such 3,017
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 3,018
(F) In the following cases, the clerk shall accept for 3,020
filing such application and shall issue a certificate of title 3,021
without requiring payment or evidence of payment of the tax: 3,022
(1) When the purchaser is this state or any of its 3,024
political subdivisions, a church, or an organization whose 3,025
purchases are exempted by section 5739.02 of the Revised Code; 3,026
(2) When the transaction in this state is not a retail 3,028
sale as defined by section 5739.01 of the Revised Code; 3,029
(3) When the purchase is outside this state or in 3,031
interstate commerce and the purpose of the purchaser is not to 3,032
use, store, or consume within the meaning of section 5741.01 of 3,033
the Revised Code; 3,034
(4) When the purchaser is the federal government; 3,036
(5) When the motor vehicle was purchased outside this 3,038
state for use outside this state; 3,039
(6) When the motor vehicle is purchased by a nonresident 3,041
of this state for immediate removal from this state, and will be 3,042
73
permanently titled and registered in another state, as provided 3,043
by division (B)(23) of section 5739.02 of the Revised Code, and 3,044
upon presentation of a copy of the affidavit provided by that 3,045
section, and a copy of the exemption certificate provided by 3,046
section 5739.03 of the Revised Code. 3,047
The clerk shall forward all payments of taxes, less 3,049
poundage fee, to the treasurer of state in a manner to be 3,050
prescribed by the tax commissioner and shall furnish such 3,051
information to the commissioner as the commissioner requires. 3,052
(G) An application, as prescribed by the registrar and 3,055
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 3,056
application shall contain the following notice in bold lettering: 3,057
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 3,058
are required by law to state the true selling price. A false 3,059
statement is in violation of section 2921.13 of the Revised Code 3,061
and is punishable by six months' imprisonment or a fine of up to 3,062
one thousand dollars, or both. All transfers are audited by the 3,063
department of taxation. The seller and buyer must provide any 3,064
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 3,065
(H) For sales of manufactured homes or mobile homes 3,067
occurring on or after January 1, 2000, the clerk shall accept for 3,068
filing, pursuant to Chapter 5739. of the Revised Code, an 3,070
application for a certificate of title for a manufactured home or 3,071
mobile home without requiring payment of any tax pursuant to 3,072
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 3,074
Code, or a receipt issued by the tax commissioner showing payment 3,075
of the tax. For sales of manufactured homes or mobile homes 3,076
occurring on or after January 1, 2000, the applicant shall pay to 3,077
the clerk a AN ADDITIONAL fee of five dollars for each 3,079
certificate of title issued by the clerk for a manufactured or 3,080
mobile home PURSUANT TO DIVISION (H) OF SECTION 4505.11 OF THE 3,081
REVISED CODE AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON 3,082
74
TRANSFER OF OWNERSHIP OF THE HOME. The clerk shall credit the 3,083
fee to the county title administration fund, and the fee shall be 3,084
used to pay the expenses of archiving such certificates pursuant 3,085
to division (A) of section 4505.08 and division (H)(3) of section 3,087
4505.11 of the Revised Code. The tax commissioner shall 3,089
administer any tax on a manufactured or mobile home pursuant to 3,090
Chapters 5739. and 5741. of the Revised Code. 3,091
Sec. 4505.11. (A) Each owner of a motor vehicle and each 3,100
person mentioned as owner in the last certificate of title, when 3,101
the motor vehicle is dismantled, destroyed, or changed in such 3,102
manner that it loses its character as a motor vehicle, or changed 3,103
in such manner that it is not the motor vehicle described in the 3,104
certificate of title, shall surrender the certificate of title to 3,106
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 3,108
holders of any liens noted thereon, shall enter a cancellation 3,109
upon the clerk's records and shall notify the registrar of motor 3,110
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 3,112
manner prescribed by this section, the clerk and the registrar of 3,114
motor vehicles may cancel and destroy all certificates and all 3,115
memorandum certificates in that chain of title. 3,116
(B) Where an Ohio certificate of title or salvage 3,118
certificate of title to a motor vehicle is assigned to a salvage 3,119
dealer, the dealer is not required to obtain an Ohio certificate 3,121
of title or a salvage certificate of title to the motor vehicle 3,122
in the dealer's own name if the dealer dismantles or destroys the 3,123
motor vehicle, indicates the number of the dealer's motor vehicle 3,124
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 3,126
the face of the certificate of title or salvage certificate of 3,127
title, and surrenders the certificate of title or salvage 3,128
certificate of title to the clerk of the court of common pleas as 3,129
provided in division (A) of this section. If the salvage dealer 3,130
retains the motor vehicle for resale, the dealer shall make 3,131
75
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 3,132
of this section. 3,133
(C)(1) When an insurance company declares it economically 3,135
impractical to repair such a motor vehicle and has paid an agreed 3,136
price for the purchase of the motor vehicle to any insured or 3,137
claimant owner, the insurance company shall receive the 3,138
certificate of title and the motor vehicle and proceed as 3,139
follows. Within thirty days the insurance company shall deliver 3,140
the certificate of title to the clerk of the court of common 3,141
pleas and shall make application for a salvage certificate of 3,142
title. The clerk shall issue the salvage certificate of title on 3,143
a form, prescribed by the registrar, that shall be easily 3,145
distinguishable from the original certificate of title and shall 3,146
bear the same number and information as the original certificate 3,147
of title. Except as provided in division (C)(2) of this section, 3,148
the salvage certificate of title shall be assigned by the 3,149
insurance company to a salvage dealer or any other person for use 3,150
as evidence of ownership upon the sale or other disposition of 3,151
the motor vehicle, and the salvage certificate of title shall be 3,152
transferrable to any other person. The clerk shall charge a fee 3,153
of four dollars for the cost of processing each salvage 3,154
certificate of title. 3,155
(2) If an insurance company considers a motor vehicle as 3,157
described in division (C)(1) of this section to be impossible to 3,158
restore for highway operation, the insurance company may assign 3,159
the certificate of title to the motor vehicle to a salvage dealer 3,160
or scrap metal processing facility and send the assigned 3,161
certificate of title to the clerk of the court of common pleas of 3,162
the county in which the salvage dealer or scrap metal processing 3,163
facility is located. The insurance company shall mark the face 3,164
of the certificate of title "FOR DESTRUCTION" and shall deliver a 3,165
photocopy of the certificate of title to the salvage dealer or 3,166
scrap metal processing facility for its records. 3,167
76
(3) If an insurance company declares it economically 3,169
impractical to repair a motor vehicle, agrees to pay to the 3,170
insured or claimant owner an amount in settlement of a claim 3,171
against a policy of motor vehicle insurance covering the motor 3,172
vehicle, and agrees to permit the insured or claimant owner to 3,173
retain possession of the motor vehicle, the insurance company 3,174
shall not pay the insured or claimant owner any amount in 3,175
settlement of the insurance claim until the owner obtains a 3,176
salvage certificate of title to the vehicle and furnishes a copy 3,177
of the salvage certificate of title to the insurance company. 3,178
(D) When a self-insured organization, rental or leasing 3,180
company, or secured creditor becomes the owner of a motor vehicle 3,181
that is burned, damaged, or dismantled and is determined to be 3,182
economically impractical to repair, the self-insured 3,183
organization, rental or leasing company, or secured creditor 3,184
shall do one of the following: 3,185
(1) Mark the face of the certificate of title to the motor 3,187
vehicle "FOR DESTRUCTION" and surrender the certificate of title 3,188
to the clerk of the court of common pleas for cancellation as 3,189
described in division (A) of this section. The self-insured 3,190
organization, rental or leasing company, or secured creditor 3,191
thereupon shall deliver the motor vehicle, together with a 3,192
photocopy of the certificate of title, to a salvage dealer or 3,193
scrap metal processing facility and shall cause the motor vehicle 3,194
to be dismantled, flattened, crushed, or destroyed. 3,195
(2) Obtain a salvage certificate of title to the motor 3,197
vehicle in the name of the self-insured organization, rental or 3,198
leasing company, or secured creditor, as provided in division 3,199
(C)(1) of this section, and then sell or otherwise dispose of the 3,200
motor vehicle. If the motor vehicle is sold, the self-insured 3,201
organization, rental or leasing company, or secured creditor 3,202
shall obtain a salvage certificate of title to the motor vehicle 3,203
in the name of the purchaser from the clerk of the court of 3,204
common pleas of the county in which the purchaser resides. 3,205
77
(E) If a motor vehicle titled with a salvage certificate 3,207
of title is restored for operation upon the highways, application 3,208
shall be made to the clerk of the court of common pleas for a 3,209
certificate of title. Upon inspection by the state highway 3,210
patrol, which shall include establishing proof of ownership and 3,211
an inspection of the motor number and vehicle identification 3,212
number of the motor vehicle and of documentation or receipts for 3,213
the materials used in restoration by the owner of the motor 3,214
vehicle being inspected, which documentation or receipts shall be 3,215
presented at the time of inspection, the clerk, upon surrender of 3,216
the salvage certificate of title, shall issue a certificate of 3,217
title for a fee prescribed by the registrar. The certificate of 3,218
title shall be in the same form as the original certificate of 3,219
title, shall bear the same number as the salvage certificate of 3,220
title and the original certificate of title, and shall bear the 3,221
words "REBUILT SALVAGE" in black boldface letters on its face. 3,222
Every subsequent certificate of title, memorandum certificate of 3,223
title, or duplicate certificate of title issued for the motor 3,224
vehicle also shall bear the words "REBUILT SALVAGE" in black 3,226
boldface letters on its face. The exact location on the face of 3,227
the certificate of title of the words "REBUILT SALVAGE" shall be 3,228
determined by the registrar, who shall develop an automated 3,229
procedure within the automated title processing system to comply 3,230
with this division. The clerk shall use reasonable care in 3,231
performing the duties imposed on the clerk by this division in 3,232
issuing a certificate of title pursuant to this division, but the 3,234
clerk is not liable for any of the clerk's errors or omissions or 3,235
those of the clerk's deputies, or the automated title processing 3,237
system in the performance of those duties. A fee of forty
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 3,239
and thereafter shall be assessed by the state highway patrol for 3,240
each inspection made pursuant to this division and shall be 3,241
deposited into the state highway safety fund established by 3,242
section 4501.06 of the Revised Code.
78
(F) No person shall operate upon the highways in this 3,244
state a motor vehicle, title to which is evidenced by a salvage 3,245
certificate of title, except to deliver the motor vehicle 3,246
pursuant to an appointment for an inspection under this section. 3,247
(G) No motor vehicle the certificate of title to which has 3,249
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 3,250
court of common pleas shall be used for anything except parts and 3,251
scrap metal. 3,252
(H)(1) Except as otherwise provided in this division, an 3,255
owner of a manufactured or mobile home that will be taxed as real 3,256
property pursuant to division (B) of section 4503.06 of the 3,257
Revised Code, shall surrender the certificate of title to the 3,259
auditor of the county containing the taxing district in which the 3,260
home is located. An owner whose home qualifies for real property 3,261
taxation under division DIVISIONS (B)(1)(a) and (b) of section 3,263
4503.06 of the Revised Code shall surrender the certificate 3,265
within fifteen days after the home meets the conditions specified 3,266
in that division THOSE DIVISIONS. The auditor shall deliver the 3,267
certificate of title to the clerk of the court of common pleas 3,269
that WHO issued it.
(2) If the certificate of title for a manufactured or 3,271
mobile home that is to be taxed as real property is held by a 3,272
lienholder, the lienholder shall surrender the certificate of 3,274
title to the auditor of the county containing the taxing district 3,275
in which the home is located, and the auditor shall deliver the 3,276
certificate of title to THE clerk the of the court of common 3,277
pleas that WHO issued it. The lienholder shall surrender the 3,278
certificate within thirty days after both of the following have 3,279
occurred: 3,280
(a) The homeowner has provided written notice to the 3,283
lienholder requesting that the certificate of title be
surrendered to the auditor of the county containing the taxing 3,285
district in which the home is located; 3,286
(b) The homeowner has either paid the lienholder the 3,289
79
remaining balance owed to the lienholder, or, with the
lienholder's consent, executed and delivered to the lienholder a 3,291
mortgage on the home and land on which the home is sited in the 3,292
amount of the remaining balance owed to the lienholder. 3,293
(3) Upon the delivery of a certificate of title by the 3,295
county auditor to the clerk of the court, the clerk of the court 3,297
shall inactivate it and retain it for a period of thirty years. 3,298
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR 3,300
MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION 3,301
(B) OF SECTION 4503.06 OF THE REVISED CODE AND THAT NO LONGER 3,302
SATISFIES DIVISIONS (B)(1)(a) AND (b) OR DIVISIONS (B)(2)(a) AND 3,304
(b) OF THAT SECTION, THE CLERK OF COURT SHALL REACTIVATE THE 3,306
RECORD OF THE CERTIFICATE OF TITLE THAT WAS INACTIVATED UNDER
DIVISION (H)(3) OF THIS SECTION AND SHALL ISSUE A NEW CERTIFICATE 3,308
OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR HAS ATTACHED TO
IT ALL OF THE FOLLOWING: 3,309
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL 3,311
PROPERTY TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII OF THE 3,312
REVISED CODE AND DIVISION (B) OF SECTION 4503.06 OF THE REVISED 3,313
CODE FOR ALL PRECEDING TAX YEARS HAVE BEEN PAID; 3,314
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME 3,316
WILL BE REMOVED FROM THE REAL PROPERTY TAX LIST; 3,317
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER 3,319
LIENS ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, 3,320
THAT THE MORTGAGEE OR LIENHOLDER HAS CONSENTED TO THE 3,321
REACTIVATION OF THE CERTIFICATE OF TITLE. 3,322
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING 3,331
section 4511.01 of the Revised Code apply to sections 4513.01 to 3,334
4513.37, inclusive, of the Revised Code "MOTOR VEHICLE" INCLUDES 3,335
MANUFACTURED HOMES AND MOBILE HOMES FOR THE PURPOSES OF SECTIONS 3,336
4513.60 TO 4513.65 OF THE REVISED CODE.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 3,345
the Revised Code: 3,346
(A) "Persons" includes individuals, firms, partnerships, 3,348
80
associations, joint stock companies, corporations, and any 3,349
combinations of individuals. 3,350
(B) "Motor vehicle" means motor vehicle as defined in 3,352
section 4501.01 of the Revised Code and also includes 3,353
"all-purpose vehicle" and "off-highway motorcycle" as those terms 3,354
are defined in section 4519.01 of the Revised Code AND 3,355
MANUFACTURED AND MOBILE HOMES.
(C) "New motor vehicle" means a motor vehicle, the legal 3,357
title to which has never been transferred by a manufacturer, 3,358
remanufacturer, distributor, or dealer to an ultimate purchaser. 3,359
(D) "Ultimate purchaser" means, with respect to any new 3,361
motor vehicle, the first person, other than a dealer purchasing 3,362
in the capacity of a dealer, who in good faith purchases such new 3,364
motor vehicle for purposes other than resale. 3,365
(E) "Business" includes any activities engaged in by any 3,367
person for the object of gain, benefit, or advantage either 3,368
direct or indirect. 3,369
(F) "Engaging in business" means commencing, conducting, 3,371
or continuing in business, or liquidating a business when the 3,372
liquidator thereof holds self out to be conducting such business; 3,375
making a casual sale or otherwise making transfers in the 3,376
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 3,377
the transferor's assets is not engaging in business. 3,378
(G) "Retail sale" or "sale at retail" means the act or 3,380
attempted act of selling, bartering, exchanging, or otherwise 3,381
disposing of a motor vehicle to an ultimate purchaser for use as 3,382
a consumer. 3,383
(H) "Retail installment contract" includes any contract in 3,385
the form of a note, chattel mortgage, conditional sales contract, 3,386
lease, agreement, or other instrument payable in one or more 3,387
installments over a period of time and arising out of the retail 3,388
sale of a motor vehicle. 3,389
(I) "Farm machinery" means all machines and tools used in 3,391
81
the production, harvesting, and care of farm products. 3,392
(J) "Dealer" or "motor vehicle dealer" means any new motor 3,394
vehicle dealer, any motor vehicle leasing dealer, and any used 3,395
motor vehicle dealer. 3,396
(K) "New motor vehicle dealer" means any person engaged in 3,398
the business of selling at retail, displaying, offering for sale, 3,399
or dealing in new motor vehicles pursuant to a contract or 3,400
agreement entered into with the manufacturer, remanufacturer, or 3,401
distributor of the motor vehicles. 3,402
(L) "Used motor vehicle dealer" means any person engaged 3,404
in the business of selling, displaying, offering for sale, or 3,405
dealing in used motor vehicles, at retail or wholesale, but does 3,406
not mean any new motor vehicle dealer selling, displaying, 3,407
offering for sale, or dealing in used motor vehicles incidentally 3,408
to engaging in the business of selling, displaying, offering for 3,409
sale, or dealing in new motor vehicles, any person engaged in the 3,410
business of dismantling, salvaging, or rebuilding motor vehicles 3,411
by means of using used parts, or any public officer performing 3,412
official duties. 3,413
(M) "Motor vehicle leasing dealer" means any person 3,415
engaged in the business of regularly making available, offering 3,416
to make available, or arranging for another person to use a motor 3,417
vehicle pursuant to a bailment, lease, sublease, or other 3,418
contractual arrangement under which a charge is made for its use 3,420
at a periodic rate for a term of thirty days or more, and title 3,421
to the motor vehicle is in and remains in the motor vehicle 3,423
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 3,424
not in the user, but does not mean a manufacturer or its 3,426
affiliate leasing to its employees or to dealers. 3,427
(N) "Salesperson" means any person employed by a dealer or 3,429
manufactured home broker to sell, display, and offer for sale, or 3,430
deal in motor vehicles for a commission, compensation, or other 3,432
valuable consideration, but does not mean any public officer 3,433
82
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 3,435
a person other than a new motor vehicle dealer, used motor 3,436
vehicle dealer, motor vehicle salvage dealer, as defined in 3,437
division (A) of section 4738.01 of the Revised Code, salesperson, 3,438
motor vehicle auction owner, manufacturer, or distributor acting 3,439
in the capacity of a dealer, salesperson, auction owner, 3,440
manufacturer, or distributor, to a person who purchases the motor 3,441
vehicle for use as a consumer. 3,442
(P) "Motor vehicle show" means a display of current models 3,444
of motor vehicles whereby the primary purpose is the exhibition 3,445
of competitive makes and models in order to provide the general 3,446
public the opportunity to review and inspect various makes and 3,447
models of motor vehicles at a single location. 3,448
(Q) "Motor vehicle auction owner" means any person who is 3,450
engaged wholly or in part in the business of auctioning motor 3,451
vehicles. 3,452
(R) "Manufacturer" means a person who manufactures, 3,454
assembles, or imports motor vehicles, including motor homes, but 3,455
does not mean a person who only assembles or installs a body, 3,456
special equipment unit, finishing trim, or accessories on a motor 3,457
vehicle chassis supplied by a manufacturer or distributor. 3,458
(S) "Tent-type fold-out camping trailer" means any vehicle 3,460
intended to be used, when stationary, as a temporary shelter with 3,461
living and sleeping facilities, and which is subject to the 3,462
following properties and limitations: 3,463
(1) A minimum of twenty-five per cent of the fold-out 3,465
portion of the top and sidewalls combined must be constructed of 3,466
canvas, vinyl, or other fabric, and form an integral part of the 3,467
shelter. 3,468
(2) When folded, the unit must not exceed: 3,470
(a) Fifteen feet in length, exclusive of bumper and 3,472
tongue; 3,473
(b) Sixty inches in height from the point of contact with 3,475
83
the ground; 3,476
(c) Eight feet in width; 3,478
(d) One ton gross weight at time of sale. 3,480
(T) "Distributor" means any person authorized by a motor 3,482
vehicle manufacturer to distribute new motor vehicles to licensed 3,483
new motor vehicle dealers, but does not mean a person who only 3,484
assembles or installs a body, special equipment unit, finishing 3,485
trim, or accessories on a motor vehicle chassis supplied by a 3,486
manufacturer or distributor. 3,487
(U) "Flea market" means a market place, other than a 3,489
dealer's location licensed under this chapter, where a space or 3,490
location is provided for a fee or compensation to a seller to 3,491
exhibit and offer for sale or trade, motor vehicles to the 3,492
general public. 3,493
(V) "Franchise" means any written agreement, contract, or 3,495
understanding between any motor vehicle manufacturer or 3,496
remanufacturer engaged in commerce and any motor vehicle dealer, 3,497
which purports to fix the legal rights and liabilities of the 3,498
parties to such agreement, contract, or understanding. 3,499
(W) "Franchisee" means a person who receives new motor 3,501
vehicles from the franchisor under a franchise agreement and who 3,502
offers, sells, and provides service for such new motor vehicles 3,503
to the general public. 3,504
(X) "Franchisor" means a new motor vehicle manufacturer, 3,506
remanufacturer, or distributor who supplies new motor vehicles 3,507
under a franchise agreement to a franchisee. 3,508
(Y) "Dealer organization" means a state or local trade 3,510
association the membership of which is comprised predominantly of 3,511
new motor vehicle dealers. 3,512
(Z) "Factory representative" means a representative 3,514
employed by a manufacturer, remanufacturer, or by a factory 3,515
branch primarily for the purpose of promoting the sale of its 3,516
motor vehicles, parts, or accessories to dealers or for 3,517
supervising or contacting its dealers or prospective dealers. 3,518
84
(AA) "Administrative or executive management" means those 3,520
individuals who are not subject to federal wage and hour laws. 3,521
(BB) "Good faith" means honesty in the conduct or 3,523
transaction concerned and the observance of reasonable commercial 3,524
standards of fair dealing in the trade as is defined in division 3,525
(S) of section 1301.01 of the Revised Code, including, but not 3,526
limited to, the duty to act in a fair and equitable manner so as 3,527
to guarantee freedom from coercion, intimidation, or threats of 3,528
coercion or intimidation; provided however, that recommendation, 3,529
endorsement, exposition, persuasion, urging, or argument shall 3,530
not be considered to constitute a lack of good faith. 3,531
(CC) "Coerce" means to compel or attempt to compel by 3,533
failing to act in good faith or by threat of economic harm, 3,534
breach of contract, or other adverse consequences. Coerce does 3,535
not mean to argue, urge, recommend, or persuade. 3,536
(DD) "Relevant market area" means any area within a radius 3,538
of ten miles from the site of a potential new dealership, except 3,539
that for manufactured home or recreational vehicle dealerships 3,540
the radius shall be twenty-five miles. 3,541
(EE) "Wholesale" or "at wholesale" means the act or 3,543
attempted act of selling, bartering, exchanging, or otherwise 3,544
disposing of a motor vehicle to a transferee for the purpose of 3,545
resale and not for ultimate consumption by that transferee. 3,546
(FF) "Motor vehicle wholesaler" means any person licensed 3,548
as a dealer under the laws of another state and engaged in the 3,550
business of selling, displaying, or offering for sale used motor 3,551
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 3,552
(GG)(1) "Remanufacturer" means a person who assembles or 3,554
installs passenger seating, walls, a roof elevation, or a body 3,555
extension on a conversion van with the motor vehicle chassis 3,556
supplied by a manufacturer or distributor, a person who modifies 3,558
a truck chassis supplied by a manufacturer or distributor for use 3,559
as a public safety or public service vehicle, a person who 3,560
85
modifies a motor vehicle chassis supplied by a manufacturer or 3,561
distributor for use as a limousine or hearse, or a person who 3,562
modifies an incomplete motor vehicle cab and chassis supplied by 3,563
a new motor vehicle dealer or distributor for use as a tow truck, 3,564
but does not mean either of the following: 3,565
(a) A person who assembles or installs passenger seating, 3,567
walls, a roof elevation, or a body extension on a manufactured 3,568
home as defined in division (C)(4) of section 3781.06 of the 3,569
Revised Code, a mobile home as defined in division (O) and 3,571
referred to in division (B) of section 4501.01 of the Revised 3,572
Code, or a recreational vehicle as defined in division (Q) and 3,573
referred to in division (B) of section 4501.01 of the Revised 3,574
Code;
(b) A person who assembles or installs special equipment 3,576
or accessories for handicapped persons, as defined in section 3,577
4503.44 of the Revised Code, upon a motor vehicle chassis 3,578
supplied by a manufacturer or distributor. 3,579
(2) For the purposes of division (GG)(1) of this section, 3,581
"public safety vehicle or public service vehicle" means a fire 3,583
truck, ambulance, school bus, street sweeper, garbage packing 3,584
truck, or cement mixer, or a mobile self-contained facility 3,585
vehicle.
(3) For the purposes of division (GG)(1) of this section, 3,587
"limousine" means a motor vehicle, designed only for the purpose 3,588
of carrying nine or fewer passengers, that a person modifies by 3,589
cutting the original chassis, lengthening the wheelbase by forty 3,590
inches or more, and reinforcing the chassis in such a way that 3,592
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 3,593
deemed to be a remanufacturer who produces limousines unless the 3,594
person has a written agreement with the manufacturer of the 3,595
chassis the person utilizes to produce the limousines to complete 3,596
properly the remanufacture of the chassis into limousines. 3,597
(4) For the purposes of division (GG)(1) of this section, 3,599
86
"hearse" means a motor vehicle, designed only for the purpose of 3,600
transporting a single casket, that is equipped with a compartment 3,601
designed specifically to carry a single casket that a person 3,602
modifies by cutting the original chassis, lengthening the 3,603
wheelbase by ten inches or more, and reinforcing the chassis in 3,604
such a way that all modifications comply with all applicable 3,605
federal motor vehicle safety standards. No person shall qualify 3,606
as or be deemed to be a remanufacturer who produces hearses 3,607
unless the person has a written agreement with the manufacturer 3,608
of the chassis the person utilizes to produce the hearses to 3,609
complete properly the remanufacture of the chassis into hearses. 3,610
(5) For the purposes of division (GG)(1) of this section, 3,612
"mobile self-contained facility vehicle" means a mobile classroom 3,613
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 3,614
testing laboratory, and mobile display vehicle, each of which is 3,615
designed for purposes other than for passenger transportation and 3,617
other than the transportation or displacement of cargo, freight, 3,618
materials, or merchandise. A vehicle is remanufactured into a 3,619
mobile self-contained facility vehicle in part by the addition of 3,620
insulation to the body shell, and installation of all of the 3,621
following: a generator, electrical wiring, plumbing, holding 3,622
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 3,623
(6) For the purposes of division (GG)(1) of this section, 3,626
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 3,629
remanufacturer from a new motor vehicle dealer or distributor of 3,630
the cab and chassis and on which the remanufacturer then installs 3,631
in a permanent manner a wrecker body it purchases from a 3,632
manufacturer or distributor of wrecker bodies, installs an 3,633
emergency flashing light pylon and emergency lights upon the mast 3,634
of the wrecker body or rooftop, and installs such other related 3,635
accessories and equipment, including push bumpers, front grille 3,636
guards with pads and other custom-ordered items such as painting, 3,637
87
special lettering, and safety striping so as to create a complete 3,638
motor vehicle capable of lifting and towing another motor 3,639
vehicle.
(b) An incomplete cab and chassis that are purchased by a 3,642
remanufacturer from a new motor vehicle dealer or distributor of 3,643
the cab and chassis and on which the remanufacturer then installs 3,644
in a permanent manner a car carrier body it purchases from a 3,645
manufacturer or distributor of car carrier bodies, installs an 3,646
emergency flashing light pylon and emergency lights upon the 3,647
rooftop, and installs such other related accessories and 3,648
equipment, including push bumpers, front grille guards with pads 3,649
and other custom-ordered items such as painting, special 3,650
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 3,653
body" means a mechanical or hydraulic apparatus capable of 3,654
lifting and holding a motor vehicle on a flat level surface so 3,655
that one or more motor vehicles can be transported, once the car 3,656
carrier is permanently installed upon an incomplete cab and 3,657
chassis.
(HH) "Operating as a new motor vehicle dealership" means 3,659
engaging in activities such as displaying, offering for sale, and 3,660
selling new motor vehicles at retail, operating a service 3,661
facility to perform repairs and maintenance on motor vehicles, 3,662
offering for sale and selling motor vehicle parts at retail, and 3,663
conducting all other acts that are usual and customary to the 3,664
operation of a new motor vehicle dealership. For the purposes of 3,665
this chapter only, possession of either a valid new motor vehicle 3,666
dealer franchise agreement or a new motor vehicle dealers 3,667
license, or both of these items, is not evidence that a person is 3,668
operating as a new motor vehicle dealership. 3,669
(II) "Manufactured home broker" means any person acting as 3,671
a selling agent on behalf of an owner of a manufactured OR MOBILE 3,672
home that is subject to taxation under section 4503.06 of the 3,674
Revised Code.
88
(JJ) "Outdoor power equipment" means garden and small 3,676
utility tractors, walk-behind and riding mowers, chainsaws, and 3,677
tillers.
Sec. 4517.03. (A) A place of business that is used for 3,686
selling, displaying, offering for sale, or dealing in motor 3,687
vehicles shall be considered as used exclusively for those 3,688
purposes even though snowmobiles, farm machinery, outdoor power 3,690
equipment, watercraft and related products, or products 3,691
manufactured or distributed by a motor vehicle manufacturer with 3,692
which the motor vehicle dealer has a franchise agreement are sold 3,694
or displayed there, or if repair, accessory, gasoline and oil, 3,696
storage, parts, service, or paint departments are maintained 3,698
there, or such products or services are provided there, if the 3,699
departments are operated or the products or services are provided 3,701
for the business of selling, displaying, offering for sale, or 3,702
dealing in motor vehicles. Places of business or departments in 3,703
a place of business used to dismantle, salvage, or rebuild motor 3,704
vehicles by means of using used parts, are not considered as 3,705
being maintained for the purpose of assisting or furthering the 3,706
selling, displaying, offering for sale, or dealing in motor 3,707
vehicles. A place of business shall be considered as used 3,708
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a motor 3,710
vehicle leasing dealer or a motor vehicle renting dealer is 3,711
located at the place of business. 3,712
(B) No new motor vehicle dealer shall sell, display, offer 3,714
for sale, or deal in motor vehicles at any place except an 3,715
established place of business that is used exclusively for the 3,716
purpose of selling, displaying, offering for sale, or dealing in 3,717
motor vehicles. The place of business shall have space, under 3,719
roof, for the display of at least one new motor vehicle and 3,720
facilities and space therewith for the inspection, servicing, and 3,721
repair of at least one motor vehicle; except that a new motor 3,722
vehicle dealer selling manufactured or mobile homes is exempt 3,723
89
from the requirement that a place of business have space, under 3,724
roof, for the display of at least one new motor vehicle and 3,725
facilities and space for the inspection, servicing, and repair of 3,726
at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 3,728
shall be construed as prohibiting the sale of a NEW OR USED 3,729
manufactured OR MOBILE home located in a manufactured home park 3,731
by a licensed NEW OR USED motor vehicle dealer who is the owner 3,733
of the manufactured home park.
(C) No used motor vehicle dealer shall sell, display, 3,735
offer for sale, or deal in motor vehicles at any place except an 3,736
established place of business that is used exclusively for the 3,737
purpose of selling, displaying, offering for sale, or dealing in 3,738
motor vehicles. 3,739
(D) No motor vehicle leasing dealer shall make a motor 3,741
vehicle available for use by another, in the manner described in 3,742
division (M) of section 4517.01 of the Revised Code, at any place 3,743
except an established place of business that is used for leasing 3,744
motor vehicles; except that a motor vehicle leasing dealer who is 3,745
also a new motor vehicle dealer or used motor vehicle dealer may 3,746
lease motor vehicles at the same place of business at which the 3,747
dealer sells, offers for sale, or deals in new or used motor 3,748
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 3,750
renting dealer shall sell a motor vehicle within ninety days 3,752
after a certificate of title to the motor vehicle is issued to 3,753
the dealer, except when a salvage certificate of title is issued 3,754
to replace the original certificate of title and except when a 3,755
motor vehicle leasing dealer sells a motor vehicle to another 3,756
motor vehicle leasing dealer at the end of a sublease pursuant to 3,757
that sublease.
(F) No distributor shall distribute new motor vehicles to 3,759
new motor vehicle dealers at any place except an established 3,760
place of business that is used exclusively for the purpose of 3,761
90
distributing new motor vehicles to new motor vehicle dealers; 3,762
except that a distributor who is also a new motor vehicle dealer 3,763
may distribute new motor vehicles at the same place of business 3,764
at which the distributor sells, displays, offers for sale, or 3,765
deals in new motor vehicles. 3,766
(G) No person, firm, or corporation that sells, displays, 3,768
or offers for sale tent-type fold-out camping trailers is subject 3,769
to the requirement that the person's, firm's, or corporation's 3,770
place of business be used exclusively for the purpose of selling, 3,772
displaying, offering for sale, or dealing in motor vehicles. No 3,773
person, firm, or corporation that sells, displays, or offers for 3,774
sale tent-type fold-out camping trailers, trailers, or 3,775
semitrailers, OR PARK TRAILERS is subject to the requirement that 3,777
the place of business have space, under roof, for the display of 3,778
at least one new motor vehicle and facilities and space for the 3,779
inspection, servicing, and repair of at least one motor vehicle. 3,780
(H) No manufactured or mobile home broker shall engage in 3,782
the business of brokering manufactured OR MOBILE homes at any 3,784
place except an established place of business that is used 3,786
exclusively for the purpose of brokering manufactured OR MOBILE
homes. 3,787
(I) Nothing in this section shall be construed to prohibit 3,789
persons licensed under this chapter from making sales calls. 3,790
(J) As used in this section: 3,792
(1) "Motor vehicle leasing dealer" has the same meaning as 3,794
in section 4517.01 of the Revised Code. 3,795
(2) "Motor vehicle renting dealer" has the same meaning as 3,797
in section 4549.65 of the Revised Code. 3,798
(3) "Watercraft" has the same meaning as in section 3,800
1547.01 of the Revised Code. 3,801
Sec. 4517.24. No two motor vehicle dealers shall engage in 3,810
business at the same location, unless they agree to be jointly, 3,811
severally, and personally liable for any liability arising from 3,812
their engaging in business at the same location. The agreement 3,813
91
shall be filed with the motor vehicle dealers board, and shall 3,814
also be made a part of the articles of incorporation of each such
dealer filed with the secretary of state. Whenever the board has 3,815
reason to believe that a dealer who has entered into such an 3,816
agreement has revoked the agreement but continues to engage in 3,817
business at the same location, the board shall revoke his THE 3,818
DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE 3,820
DEALERS ENGAGED IN THE BUSINESS OF SELLING NEW OR USED 3,821
MANUFACTURED OR MOBILE HOMES IN THE SAME MANUFACTURED HOME PARK. 3,822
Sec. 5701.02. As used in Title LVII of the Revised Code: 3,831
(A) "Real property," "realty," and "land" include land 3,833
itself, whether laid out in town lots or otherwise, all growing 3,834
crops, including deciduous and evergreen trees, plants, and 3,835
shrubs, with all things contained therein, and, unless otherwise 3,836
specified in THIS SECTION OR section 5701.03 of the Revised Code, 3,837
all buildings, structures, improvements, and fixtures of whatever 3,838
kind on the land, and all rights and privileges belonging or 3,839
appertaining thereto. "REAL PROPERTY" DOES NOT INCLUDE A 3,840
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3,841
3781.06 OF THE REVISED CODE OR A MOBILE HOME, TRAVEL TRAILER, OR 3,842
PARK TRAILER, EACH AS DEFINED IN SECTION 4501.01 OF THE REVISED
CODE, THAT IS NOT A MANUFACTURED OR MOBILE HOME BUILDING AS 3,843
DEFINED IN DIVISION (B)(2) OF THIS SECTION. 3,844
(B)(1) "Building" means a permanent fabrication or 3,846
construction, attached or affixed to land, consisting of 3,847
foundations, walls, columns, girders, beams, floors, and a roof, 3,848
or some combination of these elemental parts, that is intended as 3,849
a habitation or shelter for people or animals or a shelter for 3,850
tangible personal property, and that has structural integrity 3,851
independent of the tangible personal property, if any, it is 3,852
designed to shelter. "Building" includes a MANUFACTURED OR 3,853
MOBILE HOME BUILDING AS DEFINED IN DIVISION (B)(2) OF THIS 3,854
SECTION.
92
(2) "MANUFACTURED OR MOBILE HOME BUILDING" MEANS A mobile 3,856
home as defined in division (O) of section 4501.01 of the Revised 3,859
Code and OR a manufactured home as defined in division (C)(4) of 3,860
section 3781.06 of the Revised Code, if the home meets both of 3,862
the following conditions:
(1)(a) The home is affixed to a permanent foundation as 3,864
defined in division (C)(5) of section 3781.06 of the Revised Code 3,866
and is located on land owned by the owner of the home.
(2)(b) The certificate of title for the home has been 3,868
inactivated by the clerk of the court of common pleas that issued 3,870
it pursuant to section 4505.11 of the Revised Code. 3,871
(C) "Fixture" means an item of tangible personal property 3,873
that has become permanently attached or affixed to the land or to 3,874
a building, structure, or improvement, and that primarily 3,875
benefits the realty and not the business, if any, conducted by 3,876
the occupant on the premises. 3,877
(D) "Improvement" means, with respect to a building or 3,879
structure, a permanent addition, enlargement, or alteration that, 3,880
had it been constructed at the same time as the building or 3,881
structure, would have been considered a part of the building or 3,882
structure. 3,883
(E) "Structure" means a permanent fabrication or 3,885
construction, other than a building, that is attached or affixed 3,886
to land, and that increases or enhances utilization or enjoyment 3,887
of the land. "Structure" includes, but is not limited to, 3,888
bridges, trestles, dams, storage silos for agricultural products, 3,889
fences, and walls. 3,890
Sec. 5739.0210. (A) As used in this section and section 3,900
5739.02 of the Revised Code:
(1) "Manufactured home" has the same meaning as in 3,902
division (C)(4) of section 3781.06 of the Revised Code and 3,904
includes all skirting, awnings, interior cabinetry, and other 3,905
accessories and attachments that are permanently attached to and 3,906
incorporated as part of the home, but does not include any 3,907
93
furniture not permanently affixed to the home. 3,908
(2) "Manufacturer," "remanufacturer," and "distributor" 3,910
means a manufacturer, remanufacturer, or distributor of 3,911
manufactured homes or mobile homes. 3,912
(3) "Mobile home" has the same meaning as in division (O) 3,915
of section 4501.01 of the Revised Code and includes all skirting,
awnings, interior cabinetry, and other accessories and 3,916
attachments that are permanently attached to and incorporated as 3,917
part of the home, but does not include any furniture not 3,918
permanently affixed to the home. 3,919
(4) "New manufactured home" and "new mobile home" means a 3,921
manufactured or mobile home the legal title to which has never 3,922
been transferred by a manufacturer, remanufacturer, distributor, 3,923
or new motor vehicle dealer to a purchaser in this state who is 3,924
not a manufacturer, remanufacturer, distributor, or new motor 3,925
vehicle dealer. 3,926
(5) "New motor vehicle dealer" has the same meaning as in 3,928
section 4517.01 of the Revised Code. 3,930
(6) "Used manufactured home" and "used mobile home" means 3,932
a manufactured or mobile home the legal title to which is being 3,933
transferred or previously has been transferred by an owner other 3,934
than a new motor vehicle dealer. 3,935
(B) Notwithstanding other sections of this chapter or 3,938
Chapter 5741. of the Revised Code, the tax levied under such 3,940
chapters on the retail sales of manufactured homes and mobile 3,941
homes sold on or after January 1, 2000, shall be reported and 3,943
paid as provided in this section. For purposes of this chapter 3,944
and Chapter 5741. of the Revised Code, a manufactured home or a 3,945
mobile home sold on or after January 1, 2000, shall not be 3,947
considered a motor vehicle. 3,948
(C)(1) The transfer of a used manufactured home or used 3,951
mobile home on which the transfer tax imposed by section 322.06 3,952
of the Revised Code has been paid shall not be considered a sale 3,954
for purposes of this chapter or Chapter 5741. of the Revised Code 3,955
94
and no tax required by this chapter or Chapter 5741. of the 3,957
Revised Code shall be paid on such transfer. 3,958
(2) THE TAXES IMPOSED BY THIS CHAPTER AND CHAPTER 5741. OF 3,961
THE REVISED CODE DO NOT APPLY TO A NEW MANUFACTURED HOME OR NEW 3,962
MOBILE HOME THAT A DEALER SELLS TO THE UNITED STATES GOVERNMENT 3,963
OR TO THIS STATE OR ANY OF ITS POLITICAL SUBDIVISIONS. 3,964
(D) New motor vehicle dealers that purchase new 3,967
manufactured homes or new mobile homes from a manufacturer, 3,968
remanufacturer, distributor, or another dealer shall not pay the 3,969
tax imposed by this chapter to the seller or vendor at the time 3,970
of purchase.
(E) When a new motor vehicle dealer sells a new 3,973
manufactured home or new mobile home to a purchaser, other than 3,974
another new motor vehicle dealer purchasing such home for 3,975
subsequent sale by the dealer, the new motor vehicle dealer shall 3,976
be the consumer of such sale and shall remit the tax required by 3,977
this chapter and Chapter 5741. of the Revised Code. The price on 3,979
which the tax shall be paid is the aggregate value in money of 3,980
anything previously paid or delivered, or promised to be paid or 3,981
delivered, by the new motor vehicle dealer for that dealer's 3,982
previous purchase of the new manufactured or mobile home from a 3,983
manufacturer, remanufacturer, distributor, or other new motor 3,984
vehicle dealer. THE PRICE ON WHICH THE TAX SHALL BE PAID DOES 3,986
NOT INCLUDE ANY AMOUNT PAID BY A NEW MOTOR VEHICLE DEALER AS A 3,987
REFUNDABLE DEPOSIT FOR WHEELS AND AXLES THAT ARE USED TO TRANSFER 3,988
A NEW MANUFACTURED HOME OR NEW MOBILE HOME TO THE DEALER AND TO 3,989
THE PERSON WHO PURCHASES THE HOME FROM THE NEW MOTOR VEHICLE
DEALER TO THE EXTENT THE DEPOSIT ACTUALLY IS REFUNDED TO THE 3,990
DEALER, PROVIDED THAT THE AMOUNT OF THE DEPOSIT IS STATED 3,991
SEPARATELY FROM THE CONSIDERATION PAID OR DELIVERED, OR PROMISED 3,992
TO BE PAID OR DELIVERED, FOR THE PURCHASE OF THE HOME BY THE 3,993
DEALER. THE SEPARATE STATEMENT SHALL APPEAR ON THE SALES
AGREEMENT OR THE INITIAL INVOICE OR BILLING RENDERED BY THE 3,994
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 3,995
95
VEHICLE DEALER TO THE NEW MOTOR VEHICLE DEALER THAT IS THE 3,996
CONSUMER OF THE HOME FOR THE PURPOSES OF THIS DIVISION. The tax 3,998
applies and shall be due from the dealer on the date the new 3,999
manufactured home or new mobile home is delivered to the 4,000
purchaser, the date the purchaser remits the full price for the 4,001
manufactured home or new mobile home to the dealer, or, in the 4,002
case of a dealer-financed transaction, the date the purchaser 4,003
completely executes the financing for the new manufactured home 4,004
or new mobile home, whichever date occurs first. The tax shall 4,005
be paid at the rate in effect in the county where the new 4,006
manufactured home or new mobile home is to be titled to the 4,007
purchaser.
(F) A new motor vehicle dealer shall not charge a tax 4,010
under this chapter or Chapter 5741. of the Revised Code to the 4,011
purchaser of a new manufactured home or a new mobile home, but 4,012
may pass the tax through to the purchaser as part of the dealer's 4,013
cost of the new manufactured home or new mobile home. 4,014
(G) A person performing repairs or improvements to a 4,017
manufactured home or a mobile home shall be considered the 4,018
consumer of all property used in the performance of the repairs 4,019
or improvements and shall not be considered to be making sales of 4,020
the repairs or improvements. 4,021
Section 2. That existing sections 135.22, 135.341, 4,023
319.202, 319.54, 321.24, 321.46, 323.153, 323.156, 323.31, 4,025
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4,026
4505.06, 4505.11, 4513.01, 4517.01, 4517.03, 4517.24, 5701.02, 4,027
and 5739.0210 of the Revised Code are hereby repealed. 4,029
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 4,031
of the Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd 4,032
General Assembly, and sections 323.153 and 323.156 of the Revised 4,033
Code, as amended by this act, apply to 2000 and thereafter. 4,034
Section 4. Sections 135.22, 135.341, and 321.46, as 4,036
amended by this act, and section 321.47 of the Revised Code, as 4,038
enacted by this act, take effect January 1, 2001. 4,039
96
Section 5. Section 323.153 of the Revised Code is 4,041
presented in this act as a composite of the section as amended by 4,042
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 4,043
of the 122nd General Assembly, with the new language of none of 4,045
the acts shown in capital letters. Section 4501.01 of the 4,046
Revised Code is presented in this act as a composite of the 4,047
section as amended by both Am. Sub. H.B. 600 and Sub. S.B. 242 of 4,048
the 123rd General Assembly, with the new language of neither of 4,049
the acts shown in capital letters. This is in recognition of the 4,050
principle stated in division (B) of section 1.52 of the Revised 4,051
Code that such amendments are to be harmonized where not 4,052
substantively irreconcilable and constitutes a legislative 4,053
finding that such is the resulting version in effect prior to the 4,054
effective date of this act.