As Passed by the House 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 672 5
1999-2000 6
REPRESENTATIVES PETERSON-SCHULER-MOTTLEY-PERRY-HARTNETT-GRENDELL- 7
TIBERI-BENDER-TERWILLEGER-TAYLOR-HOOPS-AMSTUTZ-CATES 8
_________________________________________________________________ 10
A B I L L
To amend sections 135.22, 135.341, 319.202, 319.54, 12
321.24, 321.46, 323.153, 323.156, 323.31, 13
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 14
4503.063, 4503.067, 4505.06, 4505.11, 4513.01, 15
4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 16
and to enact section 321.47 of the Revised Code 17
to specify the application date of certain 18
provisions of Am. Sub. S.B. 142 of the 122nd 19
General Assembly, to make other clarifications
regarding the taxation of manufactured and mobile 20
homes, and to suspend the investment powers of 21
county treasurers who fail to meet continuing 22
education requirements.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 24
Section 1. That sections 135.22, 135.341, 319.202, 319.54, 26
321.24, 321.46, 323.153, 323.156, 323.31, 323.611, 1317.13, 28
4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4505.06, 4505.11, 29
4513.01, 4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 be 30
amended and section 321.47 of the Revised Code be enacted to read 32
as follows:
Sec. 135.22. (A) For purposes of this section: 41
(1) "Treasurer" has the same meaning as in section 135.01 43
of the Revised Code, but does not include the treasurer of state. 44
"Treasurer" includes any person whose duties include making 45
investment decisions with respect to the investment or deposit of 46
2
interim moneys.
(2) "Subdivision" has the same meaning as in section 48
135.01 of the Revised Code. 49
(B) To enhance the background and working knowledge of 51
treasurers in investments, cash management, and ethics, the 52
treasurer of state shall provide annual continuing education 53
programs for treasurers. A treasurer annually shall complete the 55
continuing education programs described in this section, unless 56
the treasurer, IF NOT A COUNTY TREASURER, annually provides a 57
notice of exemption described in division (E) of this section. 58
(C) The treasurer of state shall determine the manner, 60
content, and length of the continuing education programs after 61
consultation with appropriate statewide organizations of local 62
government officials.
(D) Upon successful completion of a continuing education 64
program required by this section, the treasurer of state shall 65
issue a certificate indicating that the treasurer has 66
successfully completed the continuing education program
prescribed by the treasurer of state. The treasurer of state 67
shall forward to the auditor of state any certificates issued 68
pursuant to this division by the treasurer of state. The auditor 69
of state shall maintain in the auditor's records any certificates 70
forwarded by the treasurer of state pursuant to this division. 71
As part of the auditor of state's audit of the subdivision
conducted in accordance with section 117.11 of the Revised Code, 72
the auditor of state shall report whether the treasurer is in 73
compliance with this section of the Revised Code. 74
(E) Division (B) of this section does not apply to any 77
treasurer WHO IS NOT A COUNTY TREASURER AND who annually provides 78
a notice of exemption to the auditor of state. The notice shall 79
be certified by the treasurer of state and shall provide that the 80
treasurer is not subject to the continuing education requirements 81
set forth in division (B) of this section, because the treasurer 82
invests or deposits public moneys in the following investments 83
3
only:
(1) Interim deposits pursuant to division (B)(3) of 85
section 135.14 of the Revised Code; 86
(2) No-load money market mutual funds pursuant to division 88
(B)(5) of section 135.14 of the Revised Code; 89
(3) The Ohio subdivision's fund pursuant to division 91
(B)(6) of section 135.14 of the Revised Code. 93
(F) In carrying out the duties required by this section, 95
the treasurer of state may charge the subdivision served by the 96
treasurer a registration fee that will meet actual and necessary 97
expenses in connection with the training of the treasurer, 98
including instruction fees, site acquisition costs, and the cost 99
of course materials. Any necessary personal expenses of a
treasurer incurred as a result of attending the continuing 100
education courses shall be borne by the subdivision represented 101
by the treasurer.
(G) The treasurer of state may allow any other interested 103
person to attend any of the continuing education programs that 104
are held pursuant to this section, provided that before attending 105
any such continuing education program, the interested person has 106
paid to the treasurer of state the full registration fee set for 107
the continuing education program.
(H) All funds collected pursuant to this section shall be 109
paid into the county treasurer education fund created pursuant to 110
section 321.46 of the Revised Code, and the actual and necessary 112
expenses of the treasurer of state in conducting the continuing 113
education programs required by this section shall be paid from 114
this fund.
(I) The treasurer of state may adopt reasonable rules not 116
inconsistent with this section for the implementation of this 117
section.
Sec. 135.341. (A) There shall be a county investment 126
advisory committee consisting of three members: two county 127
commissioners to be designated by the board of county 129
4
commissioners, and the county treasurer. 130
Notwithstanding the preceding sentence, the board of county 132
commissioners may declare that all three county commissioners 133
shall serve on the county investment advisory committee. If the 134
board so declares, the county investment advisory committee shall 135
consist of five members: the three county commissioners, the 136
county treasurer, and the clerk of the court of common pleas of 137
the county.
(B) The committee shall elect its own chairperson, and 139
committee members shall receive no additional compensation for 140
the performance of their duties as committee members. 141
(C) The committee shall establish written county 144
investment policies and shall meet at least once every three 145
months, to review or revise its policies and to advise the 146
investing authority on the county investments in order to ensure 147
the best and safest return of funds available to the county for 148
deposit or investment. Any member of the county investment 149
advisory committee, upon giving five days' notice, may call a 150
meeting of the committee. The committee's policies may establish 151
a limit on the period of time that moneys may be invested in any 152
particular type of investment.
(D) The committee is authorized to retain the services of 154
an investment advisor, provided that the advisor is licensed by 155
the division of securities under section 1707.141 of the Revised 156
Code or is registered with the securities and exchange 157
commission, and possesses public funds investment management 159
experience, specifically in the area of state and local
government investment portfolios, or the advisor is an eligible 160
institution mentioned in section 135.03 of the Revised Code. 161
(E) THE COMMITTEE SHALL ACT AS THE INVESTING AUTHORITY IN 163
PLACE OF THE COUNTY TREASURER FOR PURPOSES OF INVESTING COUNTY 164
FUNDS AND MANAGING THE COUNTY PORTFOLIO WHEN ORDERED TO DO SO BY 166
A COURT PURSUANT TO SECTION 321.47 OF THE REVISED CODE. THE 167
COMMITTEE MAY RETAIN THE SERVICES OF AN INVESTMENT ADVISOR,
5
DESCRIBED IN DIVISION (D) OF THIS SECTION, FOR SUCH PURPOSES. 168
(F) Nothing in this section affects the authority of any 170
of the officers mentioned in section 325.27 of the Revised Code 171
to contract for the services of fiscal and management consultants 172
pursuant to section 325.17 of the Revised Code. 173
Sec. 319.202. Before the county auditor indorses any real 182
property conveyance or manufactured or mobile home conveyance 183
presented to the auditor pursuant to section 319.20 of the 185
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the 187
grantee or the grantee's representative shall submit in 188
triplicate a statement, prescribed by the tax commissioner, and 189
other information as the county auditor may require, declaring 190
the value of real property or manufactured or mobile home 191
conveyed, except that when the transfer is exempt under division 192
(F)(3) of section 319.54 of the Revised Code only a statement of 193
the reason for the exemption shall be required. Each statement 194
submitted under this section shall contain the information 195
required under divisions (A) and (B) of this section. 196
(A) Each statement submitted under this section shall 198
either: 199
(1) Contain an affirmation by the grantee that the grantor 201
has been asked by the grantee or the grantee's representative 203
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the 205
current or following year's taxes on the manufactured or mobile 206
home conveyed will be reduced under division (A) of section 207
323.152 OR UNDER SECTION 4503.065 of the Revised Code and that 209
the grantor indicated that to the best of the grantor's knowledge 210
the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 212
stating: 213
(a) To the best of the grantor's knowledge the real 215
property or the manufactured or mobile home that is the subject 216
6
of the conveyance is eligible for and will receive a reduction in 218
taxes for or payable in the current year under division (A) of 219
section 323.152 OR UNDER SECTION 4503.065 of the Revised Code and 221
that the reduction or reductions will be reflected in the 222
grantee's taxes;
(b) The estimated amount of such reductions that will be 224
reflected in the grantee's taxes; 225
(c) That the grantor and the grantee have considered and 227
accounted for the total estimated amount of such reductions to 228
the satisfaction of both the grantee and the grantor. The 229
auditor shall indorse the instrument, return it to the grantee or 230
the grantee's representative, and provide a copy of the indorsed 232
instrument to the grantor or the grantor's representative. 233
(B) Each statement submitted under this section shall 235
either: 236
(1) Contain an affirmation by the grantee that the grantor 238
has been asked by the grantee or the grantee's representative 240
whether to the best of the grantor's knowledge the real property 241
conveyed qualified for the current agricultural use valuation 242
under section 5713.30 of the Revised Code either for the 243
preceding or the current year and that the grantor indicated that 244
to the best of the grantor's knowledge the property conveyed was 245
not so qualified; or 246
(2) Be accompanied by a sworn or affirmed instrument 248
stating: 249
(a) To the best of the grantor's knowledge the real 251
property conveyed was qualified for the current agricultural use 252
valuation under section 5713.30 of the Revised Code either for 253
the preceding or the current year; 254
(b) To the extent that the property will not continue to 256
qualify for the current agricultural use valuation either for the 257
current or the succeeding year, that the property will be subject 258
to a recoupment charge equal to the tax savings in accordance 259
with section 5713.34 of the Revised Code; 260
7
(c) That the grantor and the grantee have considered and 262
accounted for the total estimated amount of such recoupment, if 263
any, to the satisfaction of both the grantee and the grantor. 264
The auditor shall indorse the instrument, forward it to the 265
grantee or the grantee's representative, and provide a copy of 267
the indorsed instrument to the grantor or the grantor's 268
representative.
(C) The grantor shall pay the fee required by division 270
(F)(3) of section 319.54 of the Revised Code; and, in the event 271
the board of county commissioners of the county has levied a real 272
property or a manufactured home transfer tax pursuant to Chapter 273
322. of the Revised Code, the amount required by the real 275
property or manufactured home transfer tax so levied. If the 276
conveyance is exempt from the fee provided for in division (F)(3) 277
of section 319.54 of the Revised Code and the tax, if any, levied 278
pursuant to Chapter 322. of the Revised Code, the reason for such 279
exemption shall be shown on the statement. "Value" means, in the 280
case of any deed or certificate of title not a gift in whole or 281
part, the amount of the full consideration therefor, paid or to 282
be paid for the real estate or manufactured or mobile home 283
described in the deed or title, including the amount of any 286
mortgage or vendor's lien thereon. If property sold under a land 287
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 288
least twelve months prior to the date of conveyance, "value" 289
means the unpaid balance owed to the seller under the contract at 290
the time of the conveyance, but the statement shall set forth the 291
amount paid under such contract prior to the date of conveyance. 292
In the case of a gift in whole or part, "value" means the 293
estimated price the real estate or manufactured or mobile home 294
described in the deed or certificate of title would bring in the 295
open market and under the then existing and prevailing market 296
conditions in a sale between a willing seller and a willing 297
buyer, both conversant with the property and with prevailing 298
8
general price levels. No person shall willfully falsify the 299
value of property conveyed. 300
(D) The auditor shall indorse each conveyance on its face 302
to indicate the amount of the conveyance fee and compliance with 303
this section. The auditor shall retain the original copy of the 304
statement of value, forward to the tax commissioner one copy on 305
which shall be noted the most recent assessed value of the 306
property, and furnish one copy to the grantee or the grantee's 308
representative.
(E) In order to achieve uniform administration and 310
collection of the real property transfer fee required by division 311
(F)(3) of section 319.54 of the Revised Code, the tax 312
commissioner shall adopt and promulgate rules for the 313
administration and enforcement of the levy and collection of such 314
fee. 315
Sec. 319.54. (A) On all moneys collected by the county 324
treasurer on any tax duplicate of the county, other than estate 325
tax duplicates, and on all moneys received as advance payments of 326
personal property and classified property taxes, the county 327
auditor, on settlement with the treasurer and tax commissioner, 328
on or before the date prescribed by law for such settlement or 329
any lawful extension of such date, shall be allowed as 330
compensation for the county auditor's services the following 331
percentages: 332
(1) On the first one hundred thousand dollars, two and 334
one-half per cent; 335
(2) On the next two million dollars, eight thousand three 337
hundred eighteen ten-thousandths of one per cent; 338
(3) On the next two million dollars, six thousand six 340
hundred fifty-five ten-thousandths of one per cent; 341
(4) On all further sums, one thousand six hundred 343
sixty-three ten-thousandths of one per cent. 344
If any settlement is not made on or before the date 346
prescribed by law for such settlement or any lawful extension of 347
9
such date, the aggregate compensation allowed to the auditor 348
shall be reduced one per cent for each day such settlement is 349
delayed after the prescribed date. No penalty shall apply if the 350
auditor and treasurer grant all requests for advances up to 351
ninety per cent of the settlement pursuant to section 321.34 of 352
the Revised Code. The compensation allowed in accordance with 353
this section on settlements made before the dates prescribed by 354
law, or the reduced compensation allowed in accordance with this 355
section on settlements made after the date prescribed by law or 356
any lawful extension of such date, shall be apportioned ratably 357
by the auditor and deducted from the shares or portions of the 358
revenue payable to the state as well as to the county, townships, 359
municipal corporations, and school districts. 360
(B) From all moneys collected by the county treasurer on 362
any tax duplicate of the county, other than estate tax 363
duplicates, and on all moneys received as advance payments of 364
personal property and classified property taxes, there shall be 365
paid into the county treasury to the credit of the real estate 366
assessment fund created by section 325.31 of the Revised Code, an 367
amount to be determined by the county auditor, which shall not 368
exceed the following percentages: 369
(1) On the first one hundred thousand dollars, three and 371
one-half per cent; 372
(2) On the next three million dollars, one and 374
three-eighths per cent; 375
(3) On the next three million dollars, one per cent; 377
(4) On all further sums not exceeding one hundred fifty 379
million dollars, three-quarters of one per cent; 380
(5) On amounts exceeding one hundred fifty million 382
dollars, six-tenths of one per cent. 383
Such compensation shall be apportioned ratably by the 385
auditor and deducted from the shares or portions of the revenue 386
payable to the state as well as to the county, townships, 387
municipal corporations, and school districts. 388
10
(C) Each county auditor shall receive four per cent of the 390
amount of tax collected and paid into the county treasury, on 391
property omitted and placed by the county auditor on the tax 392
duplicate. 393
(D) On all estate tax moneys collected by the county 395
treasurer, the county auditor, on settlement semiannually with 396
the tax commissioner, shall be allowed, as compensation for the 397
auditor's services under Chapter 5731. of the Revised Code, the 399
following percentages: 400
(1) Four per cent on the first one hundred thousand 402
dollars; 403
(2) One-half of one per cent on all additional sums. 405
Such percentages shall be computed upon the amount 407
collected and reported at each semiannual settlement, and shall 408
be for the use of the general fund of the county. 409
(E) On all cigarette license moneys collected by the 411
county treasurer, the county auditor, on settlement semiannually 412
with the treasurer, shall be allowed as compensation for the 413
auditor's services in the issuing of such licenses one-half of 415
one per cent of such moneys, to be apportioned ratably and 416
deducted from the shares of the revenue payable to the county and 417
subdivisions, for the use of the general fund of the county. 418
(F) The county auditor shall charge and receive fees as 420
follows: 421
(1) For deeds of land sold for taxes to be paid by the 423
purchaser, five dollars; 424
(2) For the transfer or entry of land, lot, or part of 426
lot, to be paid by the person requiring it OR THE TRANSFER OR 427
ENTRY ON OR AFTER JANUARY 1, 2000, OF A USED MANUFACTURED HOME OR 428
MOBILE HOME AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE, 429
fifty cents for each transfer OR ENTRY, TO BE PAID BY THE PERSON 430
REQUIRING IT;
(3) For receiving statements of value and administering 432
section 319.202 of the Revised Code, one dollar, or ten cents per 433
11
hundred dollars for each one hundred dollars, or fraction of one 434
hundred dollars, whichever is greater, of the value of the real 436
property transferred or, for sales occurring on or after January 437
1, 2000, the value of the used manufactured home or used mobile 438
home, as defined in division (A)(6) of section 5739.0210 of the 440
Revised Code, transferred, except no fee shall be charged when 441
the transfer is made: 442
(a) To or from the United States, this state, or any 444
instrumentality, agency, or political subdivision of the United 445
States or this state; 446
(b) Solely in order to provide or release security for a 448
debt or obligation; 449
(c) To confirm or correct a deed previously executed and 451
recorded; 452
(d) To evidence a gift, in trust or otherwise and whether 454
revocable or irrevocable, between husband and wife, or parent and 455
child or the spouse of either; 456
(e) On sale for delinquent taxes or assessments; 458
(f) Pursuant to court order, to the extent that such 460
transfer is not the result of a sale effected or completed 461
pursuant to such order; 462
(g) Pursuant to a reorganization of corporations or 464
unincorporated associations or pursuant to the dissolution of a 465
corporation, to the extent that the corporation conveys the 466
property to a stockholder as a distribution in kind of the 467
corporation's assets in exchange for the stockholder's shares in 468
the dissolved corporation; 469
(h) By a subsidiary corporation to its parent corporation 471
for no consideration, nominal consideration, or in sole 472
consideration of the cancellation or surrender of the 473
subsidiary's stock; 474
(i) By lease, whether or not it extends to mineral or 476
mineral rights, unless the lease is for a term of years renewable 477
forever; 478
12
(j) When the value of the real property or the 480
manufactured or mobile home or the value of the interest that is 482
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 484
manufactured or mobile home, being transferred to the builder of 485
a new residence or to the dealer of a new manufactured or mobile 486
home when the former residence is traded as part of the 487
consideration for the new residence or new manufactured or mobile 488
home;
(l) To a grantee other than a dealer in real property or 490
in manufactured or mobile homes, solely for the purpose of, and 491
as a step in, the prompt sale of the real property or 492
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 494
and tangible consideration readily convertible into money is paid 495
or to be paid for the real estate or manufactured or mobile home 496
and the transaction is not a gift; 498
(n) Pursuant to division (B) of section 317.22 of the 500
Revised Code, or to section 2113.61 of the Revised Code, between 502
spouses or to a surviving spouse pursuant to section 5302.17 of 503
the Revised Code as it existed prior to April 4, 1985, between 504
persons pursuant to section 5302.17 or 5302.18 of the Revised 505
Code on or after April 4, 1985, to a person who is a surviving, 506
survivorship tenant pursuant to section 5302.17 of the Revised 507
Code on or after April 4, 1985, or pursuant to section 5309.45 of 508
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 510
deceased; 511
(p) Of an easement or right-of-way when the value of the 513
interest conveyed does not exceed one thousand dollars; 514
(q) Of property sold to a surviving spouse pursuant to 516
section 2106.16 of the Revised Code; 517
(r) To or from an organization exempt from federal income 519
taxation under section 501(c)(3) of the "Internal Revenue Code of 520
13
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 521
transfer is without consideration and is in furtherance of the 522
charitable or public purposes of such organization; 523
(s) Among the heirs at law or devisees, including a 525
surviving spouse, of a common decedent, when no consideration in 526
money is paid or to be paid for the real property or manufactured 527
or mobile home; 528
(t) To a trustee of a trust, when the grantor of the trust 530
has reserved an unlimited power to revoke the trust; 531
(u) To the grantor of a trust by a trustee of the trust, 533
when the transfer is made to the grantor pursuant to the exercise 534
of the grantor's power to revoke the trust or to withdraw trust 535
assets;
(v) To the beneficiaries of a trust if the fee was paid on 537
the transfer from the grantor of the trust to the trustee or if 538
the transfer is made pursuant to trust provisions which became 539
irrevocable at the death of the grantor; 540
(w) To a corporation for incorporation into a sports 542
facility constructed pursuant to section 307.696 of the Revised 543
Code; 544
(x) Between persons pursuant to section 5302.18 of the 546
Revised Code.
The auditor shall compute and collect the fee. The auditor 548
shall maintain a numbered receipt system, as prescribed by the 549
tax commissioner, and use such receipt system to provide a 550
receipt to each person paying a fee. The auditor shall deposit 551
the receipts of the fees on conveyances in the county treasury 552
daily to the credit of the general fund of the county. 553
The real property transfer fee provided for in division 555
(F)(3) of this section shall be applicable to any conveyance of 556
real property presented to the auditor on or after January 1, 557
1968, regardless of its time of execution or delivery. 558
THE TRANSFER FEE FOR A USED MANUFACTURED HOME OR USED 560
MOBILE HOME SHALL BE COMPUTED BY AND PAID TO THE COUNTY AUDITOR 561
14
OF THE COUNTY IN WHICH THE HOME IS LOCATED IMMEDIATELY PRIOR TO 562
THE TRANSFER.
Sec. 321.24. (A) On or before the fifteenth day of 572
February, in each year, the county treasurer shall settle with 573
the county auditor for all taxes and assessments that he THE 574
TREASURER has collected on the general duplicate of real and 576
public utility property at the time of making the settlement. 577
(B) On or before the thirtieth day of June, in each year, 579
the treasurer shall settle with the auditor for all advance 580
payments of general personal and classified property taxes that 581
he THE TREASURER has received at the time of making the 582
settlement. 583
(C) On or before the tenth day of August, in each year, 585
the treasurer shall settle with the auditor for all taxes and 586
assessments that he THE TREASURER has collected on the general 587
duplicates of real and public utility property at the time of 589
making such settlement, not included in the preceding February 590
settlement.
(D) On or before the thirty-first day of October, in each 592
year, the treasurer shall settle with the auditor for all taxes 593
that he THE TREASURER has collected on the general personal and 594
classified property duplicates, and for all advance payments of 596
general personal and classified property taxes, not included in 597
the preceding June settlement, that he THE TREASURER has received 598
at the time of making such settlement. 600
(E) In the event the time for the payment of taxes is 602
extended, pursuant to section 323.17 of the Revised Code, the 603
date on or before which settlement for the taxes so extended must 604
be made, as herein prescribed, shall be deemed to be extended for 605
a like period of time. At each such settlement, the auditor 606
shall allow to the treasurer, on the moneys received or collected 607
and accounted for by him THE TREASURER, his THE TREASURER'S fees, 609
at the rate or percentage allowed by law, at a full settlement of 610
the treasurer.
15
(F) Within thirty days after the day of each settlement of 612
taxes required under divisions (A) and (C) of this section, the 613
treasurer shall certify to the tax commissioner any adjustments 614
which have been made to the amount certified previously pursuant 615
to section 319.302 of the Revised Code and that the settlement 616
has been completed. Upon receipt of such certification, the 617
commissioner shall provide for payment to the county treasurer 618
from the general revenue fund of an amount equal to one-half of 619
the amount certified by the treasurer in the preceding tax year 620
under section 319.302 of the Revised Code. Such payment shall be 621
credited upon receipt to the county's undivided income tax fund, 622
and the county auditor shall transfer to the county general fund 623
from the amount thereof the total amount of all fees and charges 624
which the auditor and treasurer would have been authorized to 625
receive had such division SECTION not been in effect and that 626
amount had been levied and collected as taxes. The county 628
auditor shall distribute the amount remaining among the various 629
taxing districts in the county as if it had been levied, 630
collected, and settled as real property taxes. 631
(G) Within thirty days after the day of the settlement 633
required in division (D) of this section, the treasurer shall 634
certify to the commissioner that the settlement has been 635
completed. Upon receipt of that certification, the commissioner 636
shall provide for payment to the county treasurer from the 637
general revenue fund of the amount certified under section 638
319.311 of the Revised Code in the current year. The payment 639
shall be credited upon receipt to the county's undivided income 640
tax fund, and the county auditor shall distribute the amount 641
thereof among the various taxing districts of the county as if it 642
had been levied, collected, and settled as personal property 643
taxes. The amount received by a taxing district under this 644
division shall be apportioned among its funds in the same 645
proportion as the current year's personal property taxes are 646
apportioned. 647
16
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH YEAR, 650
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS COLLECTED 652
ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF MAKING THE 653
SETTLEMENT. 654
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, 656
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL 657
REMAINING MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS 659
COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF 660
MAKING THE SETTLEMENT.
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED 662
UNDER SECTION 4503.06 OF THE REVISED CODE, THE TIME FOR MAKING 663
THE SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS 664
SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME. 665
Sec. 321.46. (A) To enhance the background and working 675
knowledge of county treasurers in governmental accounting, 676
portfolio reporting and compliance, investments, and cash 677
management, the auditor of state and the treasurer of state shall 678
conduct education programs for persons elected for the first time 679
to the office of county treasurer and shall hold annual 680
continuing education programs for persons who continue to hold 681
the office of county treasurer. Education programs for newly 682
elected county treasurers shall be held between the first day of 683
December and the first Monday of September next following that 684
person's election to the office of county treasurer. Similar 685
initial training may also be provided to any county treasurer who 686
is appointed to fill a vacancy or who is elected at a special 687
election.
(B)(1) The auditor of state shall determine the manner and 689
content of the education programs in the subject areas of 691
governmental accounting and portfolio reporting and compliance. 692
In those areas, newly elected county treasurers shall be required 693
to take at least thirteen hours of education before taking 694
office.
17
(2) The treasurer of state shall determine the manner and 696
content of the education programs in the subject areas of 697
investments and cash management. In those areas, newly elected 698
county treasurers shall be required to take at least thirteen 699
hours of education before taking office. 700
(3) After completing one year in office, a county 702
treasurer shall be required to take not less than twelve hours 703
annually of continuing education. The treasurer of state shall 704
determine the manner and content of the education programs in the 705
subject areas of investments, cash management, the collection of 706
taxes, ethics, and any other subject area that the treasurer of
state determines is reasonably related to the duties of the 707
office of the county treasurer. The auditor of state shall 709
determine the manner and content of the education programs in the 710
subject areas of governmental accounting, portfolio reporting and 711
compliance, office management, and any other subject area that
the auditor of state determines is reasonably related to the 712
duties of the office of the county treasurer. 713
(C) The auditor of state and the treasurer of state may 716
each charge counties a registration fee that will meet actual and 717
necessary expenses of the training of county treasurers, 718
including instructor fees, site acquisition costs, and the cost 719
of course materials. The necessary personal expenses of county 720
treasurers as a result of attending the training programs shall 721
be borne by the counties the treasurers represent. 722
(D) The auditor of state and the treasurer of state may 725
allow any other interested person to attend any of the education 726
programs that are held pursuant to this section, provided that 727
before attending any such education program, the interested 728
person shall pay to either the auditor of state or the treasurer 729
of state, as appropriate, the full registration fee set for the 730
education program.
(E) A IF A county treasurer who fails to complete the 733
initial or continuing education programs required by this section
18
without a valid health-related excuse or other special hardship 734
shall be restricted to investing in the Ohio subdivision's fund 735
pursuant to division (A)(6) of section 135.35 of the Revised 736
Code, in no-load money market mutual funds pursuant to division 737
(A)(5) of section 135.35 of the Revised Code, or in time 738
certificate of deposits or deposit accounts pursuant to division 740
(A)(3) of section 135.35 of the Revised Code. A county treasurer
who has failed to complete the initial or continuing education 741
programs and invests in other than the investments permitted by 742
this division shall be subject to removal from office upon 743
complaint and investigation by the county prosecuting attorney, a 744
hearing, and a resolution adopted by the board of county 745
commissioners approving the removal from office, THE COUNTY 746
TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE THE 747
COUNTY PORTFOLIO SHALL AUTOMATICALLY BE SUSPENDED AND TRANSFERRED 748
TO THE COUNTY'S INVESTMENT ADVISORY COMMITTEE PURSUANT TO SECTION 749
321.47 OF THE REVISED CODE.
(F)(1) There is hereby created in the state treasury the 752
county treasurer education fund, to be used by the treasurer of 753
state for actual and necessary expenses of education programs 755
held pursuant to this section. All registration fees collected 756
by the treasurer of state under this section shall be paid into 757
that fund.
(2) All registration fees collected by the auditor of 759
state under this section shall be paid into the auditor of state 760
training program fund established under section 117.44 of the 761
Revised Code.
(G) The treasurer of state, with the advice and consent of 764
the auditor of state, may adopt reasonable rules not inconsistent 765
with this section for the implementation of this section. 766
Sec. 321.47. (A) BY THE FIFTEENTH DAY OF JANUARY OF EACH 769
YEAR, THE AUDITOR OF STATE SHALL NOTIFY THE TREASURER OF STATE OF
THE CONTINUING EDUCATION HOURS COMPLETED UNDER THE AUDITOR'S 770
SUPERVISION OF EACH COUNTY TREASURER FOR THE PRECEDING CALENDAR 771
19
YEAR PURSUANT TO SECTION 321.46 OF THE REVISED CODE. 772
(B) BY THE THIRTY-FIRST DAY OF JANUARY OF EACH YEAR, THE 774
TREASURER OF STATE SHALL DETERMINE WHETHER ANY COUNTY TREASURER 775
HAS FAILED TO MEET THE COUNTY TREASURER'S CONTINUING EDUCATION 776
REQUIREMENTS AND SHALL NOTIFY ANY COUNTY TREASURER WHO HAS NOT 777
COMPLETED THE REQUIREMENTS. THE NOTICE SHALL CONTAIN THE 778
FOLLOWING:
(1) NOTIFICATION THAT THE TREASURER IS DEFICIENT IN 780
CONTINUING EDUCATION HOURS; 781
(2) NOTIFICATION THAT IF THE COUNTY TREASURER BELIEVES THE 783
TREASURER OF STATE'S RECORDS ARE IN ERROR THE COUNTY TREASURER 784
HAS ONE MONTH TO SUBMIT PROOF TO THE TREASURER OF STATE THAT THE 786
COUNTY TREASURER'S CONTINUING EDUCATION IS CURRENT; 787
(3) NOTIFICATION OF A DATE WITHIN THE FIRST TWO WEEKS OF 789
MARCH WHEN CONTINUING EDUCATION COURSES WILL BE OFFERED IN THE 790
OFFICES OF THE TREASURER OF STATE OR THE AUDITOR OF STATE BY 791
VIDEOTAPE;
(4) NOTIFICATION THAT COMPLETION OF THE REQUIREMENT MAY 793
ALSO BE OBTAINED BY ATTENDING COURSES APPROVED BY THE AUDITOR OF 794
STATE OR THE TREASURER OF STATE, BUT THAT THE COUNTY TREASURER'S 795
CONTINUING EDUCATION REQUIREMENT MUST BE MADE CURRENT AND THAT 796
THE TREASURER OF STATE MUST HAVE PROOF OF COMPLIANCE BY THE LAST 797
DAY OF MARCH;
(5) NOTIFICATION THAT IF THE COUNTY TREASURER HAS FAILED 799
TO BRING THE COUNTY TREASURER'S CONTINUING EDUCATION REQUIREMENTS 800
CURRENT BY THE LAST DAY OF MARCH, THE TREASURER OF STATE WILL 801
NOTIFY THE PROSECUTOR OF THAT TREASURER'S COUNTY OF THAT FACT 802
IMMEDIATELY.
(C) IF A COUNTY TREASURER HAS FAILED TO MEET THE 804
CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 805
REVISED CODE FOR THE PRECEDING CALENDAR YEAR BY THE THIRTY-FIRST 807
DAY OF MARCH OF ANY YEAR, THE TREASURER OF STATE SHALL PROMPTLY 809
GIVE NOTICE OF THAT FACT TO THE PROSECUTING ATTORNEY OF THE 810
COUNTY TREASURER'S COUNTY.
20
UPON RECEIPT OF THE NOTICE, THE PROSECUTING ATTORNEY SHALL 812
PETITION THE COURT OF COMMON PLEAS OF THAT COUNTY FOR AN ORDER 813
SUSPENDING THE COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY 814
FUNDS AND TO MANAGE THE COUNTY INVESTMENT PORTFOLIO. THE 815
PETITION SHALL CONTAIN A BRIEF STATEMENT OF THE FACTS AND SHALL 816
SHOW THAT THE COUNTY TREASURER HAS FAILED TO MEET THE CONTINUING 817
EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE REVISED CODE. 818
BEFORE OR SIMULTANEOUSLY WITH THE FILING OF THE PETITION, THE 820
PROSECUTING ATTORNEY SHALL SERVE A COPY OF THE PETITION UPON THE 821
COUNTY TREASURER PERSONALLY OR BY CERTIFIED MAIL, TOGETHER WITH A 822
COPY OF THIS SECTION. UPON THE FILING OF THE PETITION, THE 823
COURT, ON THE MOTION OF THE PROSECUTING ATTORNEY, SHALL ENTER AN 824
ORDER FIXING A DATE FOR HEARING NOT LATER THAN TWO WEEKS AFTER 825
THE DATE OF FILING AND REQUIRING THAT A COPY OF THE ORDER BE 826
GIVEN TO THE COUNTY TREASURER IN THE MANNER IN WHICH A SUMMONS IS 827
REQUIRED TO BE SERVED OR SUBSTITUTED SERVICE IS REQUIRED TO BE 828
MADE IN OTHER CASES. 829
ON THE DAY FIXED FOR THE HEARING, OR ANY ADJOURNMENT OF IT, 831
THE COURT SHALL DETERMINE FROM THE PETITION AND SUCH EVIDENCE AS 832
IS SUBMITTED BY EITHER PARTY WHETHER THE COUNTY TREASURER HAS MET 833
THE CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 834
REVISED CODE FOR THE PRECEDING CALENDAR YEAR. IF THE COURT FINDS 836
THAT THE COUNTY TREASURER HAS FAILED TO MEET SUCH CONTINUING 837
EDUCATION REQUIREMENTS, IT SHALL ENTER AN ORDER TRANSFERRING THE 838
COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE 839
THE COUNTY PORTFOLIO TO THE COUNTY'S INVESTMENT ADVISORY 840
COMMITTEE UNTIL SUCH TIME AS THE COUNTY TREASURER HAS BECOME 841
CURRENT IN CONTINUING EDUCATION REQUIREMENTS. 842
THE COSTS OF THE PROCEEDING SHALL BE ASSESSED OR 844
APPORTIONED AS THE COURT CONSIDERS EQUITABLE. 845
UPON RECEIVING PROOF OF COMPLETION OF CONTINUING EDUCATION 847
REQUIREMENTS FOR THE PRECEDING YEAR, THE TREASURER OF STATE SHALL 848
NOTIFY THE PROSECUTING ATTORNEY THAT THE COUNTY TREASURER HAS 849
BECOME CURRENT IN MEETING SUCH REQUIREMENTS. THE PROSECUTING 850
21
ATTORNEY SHALL SUBMIT SUCH INFORMATION TO THE COURT, AND THE 851
COURT SHALL ENTER AN ORDER TERMINATING THE AUTHORITY OF THE 852
COUNTY'S INVESTMENT ADVISORY COMMITTEE TO INVEST COUNTY FUNDS AND 853
TO MANAGE THE COUNTY PORTFOLIO AND RESTORING SUCH AUTHORITY TO 854
THE COUNTY TREASURER. 855
THE PROCEEDING PROVIDED FOR IN DIVISION (C) OF THIS SECTION 857
IS A SPECIAL PROCEEDING, AND FINAL ORDERS IN THE PROCEEDING MAY 858
BE REVIEWED AND AFFIRMED, MODIFIED, OR REVERSED ON APPEAL 859
PURSUANT TO THE RULES OF APPELLATE PROCEDURE AND, TO THE EXTENT 860
NOT IN CONFLICT WITH THOSE RULES, CHAPTER 2505. OF THE REVISED 862
CODE.
Sec. 323.153. (A) To obtain a reduction in real property 873
taxes under division (A) or (B) of section 323.152 of the Revised 874
Code or in manufactured home taxes under division (B) of section 875
323.152 of the Revised Code, the owner shall file an application 876
with the county auditor of the county in which the owner's 877
homestead is located.
(1) An application for reduction based upon a physical 879
disability shall be accompanied by a certificate signed by a 880
physician, and an application for reduction based upon a mental 881
disability shall be accompanied by a certificate signed by a 882
physician or psychologist licensed to practice in this state, 883
attesting to the fact that the applicant is permanently and 884
totally disabled. The certificate shall be in a form that the 885
tax commissioner requires and shall include the definition of 886
permanently and totally disabled as set forth in section 323.151 887
of the Revised Code. An application for reduction based upon a 888
disability certified as permanent and total by a state or federal 889
agency having the function of so classifying persons shall be 890
accompanied by a certificate from that agency. Such an 891
application constitutes a continuing application for a reduction 892
in taxes for each year in which the dwelling is the applicant's 893
homestead and the amount of the reduction in taxable value to 894
which the applicant is entitled does not exceed either the amount 896
22
or percentage of the reduction to which the applicant was 897
entitled for the year in which the application was first filed. 899
(2) An application for a reduction in taxes under division 901
(B) of section 323.152 of the Revised Code shall be filed only if 903
the homestead or manufactured or mobile home was transferred in 904
the preceding year or did not qualify for and receive the 905
reduction in taxes under that division for the preceding tax 906
year. The application for homesteads transferred in the 907
preceding year shall be incorporated into any form used by the 909
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 910
Revised Code, and OR OF USED MANUFACTURED HOMES OR USED MOBILE 912
HOMES AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. THE 913
OWNER OF A MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER 914
DIVISION (D)(4) OF SECTION 4503.06 OF THE REVISED CODE TO BE 915
TAXED UNDER DIVISION (D)(2) OF THAT SECTION FOR THE ENSUING YEAR 916
MAY FILE THE APPLICATION AT THE TIME OF MAKING THAT ELECTION. 917
THE APPLICATION shall contain a statement that failure by the 919
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 920
owner from receiving the reduction in taxes until a proper 921
application is filed within the period prescribed by division 922
(A)(3) of this section. Such an application constitutes a 923
continuing application for a reduction in taxes for each year in 924
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 926
division (A)(1) or (2) or notification under division (C) of this 927
section after a certificate of reduction has been issued under 928
section 323.154 of the Revised Code is prima-facie evidence that 929
the original applicant is entitled to the reduction in taxes 930
calculated on the basis of the information contained in the 932
original application. The original application and any
subsequent application, including any late application, shall be 933
in the form of a signed statement and shall be filed after the 934
23
first Monday in January and not later than the first Monday in 935
June. The original application and any subsequent application 936
for a reduction in real property taxes shall be filed in the year 937
for which the reduction is sought. The original application and 938
any subsequent application for a reduction in manufactured home 939
taxes shall be filed in the year preceding the year for which the 940
reduction is sought. The statement shall be on a form, devised 941
and supplied by the tax commissioner, which shall require no more 942
information than is necessary to establish the applicant's 943
eligibility for the reduction in taxes and the amount of the 944
reduction, and shall include an affirmation by the applicant that 945
ownership of the homestead was not acquired from a person, other 946
than a the applicant's spouse, related to the owner by 947
consanguinity or affinity for the purpose of qualifying for the 948
real property or manufactured home tax reduction provided for in 949
division (A) or (B) of section 323.152 of the Revised Code. The 950
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing 951
to comply with division (C) of this section results in the 952
revocation of the right to the reduction for a period of three 953
years. In the case of an application for a reduction in taxes 954
under division (A) of section 323.152 of the Revised Code, the 955
form shall contain a statement that signing the application 956
constitutes a delegation of authority by the applicant to the 957
county auditor to examine any financial records relating to 958
income earned by the applicant as stated on the application for 959
the purpose of determining a possible violation of division (D) 960
or (E) of this section. 961
(B) A late application for a tax reduction for the year 963
preceding the year in which an original application is filed, or 964
for a reduction in manufactured home taxes for the year in which 965
an original application is filed, may be filed with the original 966
application. If the county auditor determines the information 968
contained in the late application is correct, the auditor shall 969
24
determine the amount of the reduction in taxes to which the 970
applicant would have been entitled for the preceding tax year had 971
the applicant's application been timely filed and approved in 972
that year.
The amount of such reduction shall be treated by the 974
auditor as an overpayment of taxes by the applicant and shall be 975
refunded in the manner prescribed in section 5715.22 of the 976
Revised Code for making refunds of overpayments. On the first 977
day of July of each year, the county auditor shall certify the 978
total amount of the reductions in taxes made in the current year 979
under this division to the tax commissioner, who shall treat the 980
full amount thereof as a reduction in taxes for the preceding tax 981
year and shall make reimbursement to the county therefor in the 982
manner prescribed by section 323.156 of the Revised Code, from 983
money appropriated for that purpose. 984
(C) If, in any year after an application has been filed 986
under division (A)(1) or (2) of this section, the owner does not 988
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 990
qualifies for a reduction in taxes that is to be based upon a 991
reduction in taxable value less than either the percentage or 992
amount of the reduction in taxable value to which the owner was 993
entitled in the year the application was filed, the owner shall 994
notify the county auditor that the owner is not qualified for a 995
reduction in taxes or file a new application under division 996
(A)(1) or (2) of this section. If the county auditor or county 997
treasurer discovers that the owner of property not entitled to 998
the reduction in taxes under division (B) of section 323.152 of 1,000
the Revised Code failed to notify the county auditor as required 1,001
by this paragraph, a charge shall be imposed against the property 1,002
in the amount by which taxes were reduced under that division for 1,003
each tax year the county auditor ascertains that the property was 1,004
not entitled to the reduction and was owned by the current owner. 1,005
Interest shall accrue in the manner prescribed by division (B) of 1,006
25
section 323.121 OR DIVISION (G)(2) OF SECTION 4503.06 of the 1,007
Revised Code on the amount by which taxes were reduced for each 1,009
such tax year as if the reduction became delinquent taxes at the 1,010
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 1,012
notify the owner, by ordinary mail, of the charge, of the owner's 1,013
right to appeal the charge, and of the manner in which the owner 1,014
may appeal. The owner may appeal the imposition of the charge 1,015
and interest by filing an appeal with the county board of 1,016
revision not later than the last day prescribed for payment of 1,017
real and public utility property taxes under section 323.12 of 1,018
the Revised Code following receipt of the notice and occurring at 1,020
least ninety days after receipt of the notice. The appeal shall 1,021
be treated in the same manner as a complaint relating to the 1,022
valuation or assessment of real property under Chapter 5715. of 1,023
the Revised Code. The charge and any interest shall be collected 1,025
as other delinquent taxes.
Each year during January, the county auditor shall furnish 1,027
by ordinary mail a continuing application to each person issued a 1,028
certificate of reduction under section 323.154 of the Revised 1,029
Code with respect to a reduction in taxes under division (A) of 1,030
section 323.152 of the Revised Code. The continuing application 1,031
shall be used to report changes in total income that would have 1,032
the effect of increasing or decreasing the reduction in taxable 1,033
value to which the owner is entitled, changes in ownership of the 1,034
homestead, including changes in or revocation of a revocable 1,035
inter vivos trust, changes in disability, and other changes in 1,036
the information earlier furnished the auditor relative to the 1,038
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,039
in June; provided, that if such changes do not affect the status 1,040
of the homestead exemption or the amount of the reduction to 1,041
which the owner is entitled under division (A) of section 323.152 1,042
of the Revised Code, the application does not need to be 1,043
26
returned. 1,044
Each year during February, the county auditor, except as 1,046
otherwise provided in this paragraph, shall furnish by ordinary 1,048
mail an original application to the owner, as of the first day of 1,049
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that 1,050
qualified for and received a reduction in taxes under division 1,051
(B) of section 323.152 of the Revised Code for the preceding tax 1,052
year. In order to receive the reduction under that division, the 1,053
owner shall file the application with the county auditor not 1,054
later than the first Monday in June. If the application is not 1,055
timely filed, the auditor shall not grant a reduction in taxes 1,056
for the homestead for the current year, and shall notify the 1,057
owner that the reduction in taxes has not been granted, in the 1,058
same manner prescribed under section 323.154 of the Revised Code 1,059
for notification of denial of an application. Failure of an 1,060
owner to receive an application does not excuse the failure of 1,062
the owner to file an original application. The county auditor is 1,063
not required to furnish an application under this paragraph for 1,064
any homestead for which application has previously been made on a 1,065
form incorporated into any form used by the county auditor to 1,066
administer the tax law in respect to the conveyance of real 1,067
property OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES, and 1,068
an owner who previously has applied on such a form is not 1,069
required to return an application furnished under this paragraph. 1,070
(D) No person shall knowingly make a false statement for 1,072
the purpose of obtaining a reduction in the person's real 1,073
property or manufactured home taxes under section 323.152 of the 1,074
Revised Code.
(E) No person shall knowingly fail to notify the county 1,076
auditor of changes required by division (C) of this section that 1,077
have the effect of maintaining or securing a reduction in taxable 1,078
value of homestead property or a reduction in taxes in excess of 1,079
the reduction allowed under section 323.152 of the Revised Code. 1,080
27
(F) No person shall knowingly make a false statement or 1,082
certification attesting to any person's physical or mental 1,083
condition for purposes of qualifying such person for tax relief 1,084
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,085
Sec. 323.156. Within thirty days after a settlement of 1,094
taxes under divisions (A) and, (C), AND (H) of section 321.24 of 1,096
the Revised Code, the county treasurer shall certify to the tax 1,097
commissioner one-half of the total amount of taxes on real 1,098
property that were reduced pursuant to section 323.152 of the 1,099
Revised Code for the preceding tax year, and one-half of the 1,100
total amount of taxes on manufactured and mobile homes that were 1,101
reduced pursuant to division (B) of section 323.152 of the 1,102
Revised Code for the current tax year, as evidenced by the 1,104
certificates of reduction and the tax duplicate certified to the 1,105
county treasurer by the county auditor. The commissioner, within 1,107
thirty days of the receipt of such certification CERTIFICATIONS, 1,108
shall provide for payment to the county treasurer, from the 1,109
general revenue fund, of the amount certified, which shall be 1,111
credited upon receipt to the county's undivided income tax fund, 1,112
and an amount equal to two per cent of the amount by which taxes 1,113
were reduced, which shall be credited upon receipt to the county 1,114
general fund as a payment, in addition to the fees and charges 1,115
authorized by sections 319.54 and 321.26 of the Revised Code, to 1,116
the county auditor and treasurer for the costs of administering 1,117
the exemption provided under sections 323.151 to 323.157 of the 1,118
Revised Code.
Immediately upon receipt of funds into the county undivided 1,120
income tax fund under this section, the auditor shall distribute 1,121
the full amount thereof among the taxing districts in the county 1,122
as though the total had been paid as taxes by each person for 1,123
whom taxes were reduced under sections 323.151 to 323.157 of the 1,124
Revised Code. 1,125
Sec. 323.31. (A) A person who owns agricultural real 1,134
property or owns and occupies residential real property or a 1,137
28
manufactured or mobile home that does not have an outstanding tax 1,138
lien certificate or judgment of foreclosure against it, and a 1,139
person who is a vendee of such property under a purchase
agreement or land contract and who occupies the property, shall 1,140
have at least one opportunity to pay the delinquent or unpaid 1,141
current taxes charged against the property by entering into a 1,143
written delinquent tax contract with the county treasurer in a 1,145
form prescribed or approved by the tax commissioner. Subsequent 1,146
opportunities to enter into a delinquent tax contract shall be at 1,147
the county treasurer's sole discretion.
The treasurer may enter into a delinquent tax contract with 1,150
an owner or vendee of real property, other than residential real 1,151
property or a manufactured or mobile home that is occupied by the 1,152
owner, and other than agricultural real property. 1,153
The delinquent tax contract may be entered into at any time 1,156
prior to the commencement of foreclosure proceedings by the 1,158
county treasurer and the county prosecuting attorney pursuant to 1,160
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 1,161
commencement of foreclosure proceedings by a private attorney 1,162
pursuant to section 5721.37 of the Revised Code, or the 1,163
commencement of foreclosure and forfeiture proceedings pursuant 1,164
to section 5721.14 of the Revised Code, OR THE COMMENCEMENT OF 1,165
COLLECTION PROCEEDINGS PURSUANT TO DIVISION (H) OF SECTION 1,166
4503.06 OF THE REVISED CODE BY THE FILING OF A CIVIL ACTION AS 1,167
PROVIDED IN THAT DIVISION. A duplicate copy of each delinquent 1,169
tax contract shall be filed with the county auditor, who shall 1,171
attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent 1,172
manufactured home tax list, or who shall enter an asterisk in the 1,174
margin next to the entry for the tract or lot on the master list 1,175
of delinquent tracts, master list of delinquent vacant tracts, or 1,177
next to the entry for the home on the delinquent manufactured 1,178
home tax list, prior to filing it with the prosecuting attorney 1,179
29
under section 5721.13 of the Revised Code, or, in the case of the 1,180
delinquent manufactured home tax list, prior to filing DELIVERING 1,182
it with TO the county recorder TREASURER under division (H)(2) of 1,184
section 4503.06 of the Revised Code. If the delinquent tax 1,185
contract is entered into after the certificate or the master list 1,187
has been filed with the prosecuting attorney, the treasurer shall 1,188
file the duplicate copy with the prosecuting attorney. 1,189
A delinquent tax contract entered into under this division 1,192
shall provide for the payment of delinquent and unpaid current 1,193
taxes in installments over a period not to exceed five years 1,195
after the date of the first payment made under the contract; 1,196
however, a person entering into a delinquent tax contract who 1,198
owns and occupies residential real property may request, and the 1,199
treasurer shall allow, a delinquent tax contract providing for 1,200
payment in installments over a period of no fewer than two years 1,201
after the date of the first payment made under the contract. 1,203
For each delinquent tax contract, the county treasurer 1,206
shall determine and shall specify in the delinquent tax contract 1,207
the number of installments, the amount of each installment, and 1,208
the schedule for payment of the installments. Each installment 1,210
payment shall be apportioned among the several funds for which 1,211
taxes have been assessed and shall be applied to the items of 1,212
taxes charged in the order in which they became due. 1,213
When an installment payment is not received by the 1,215
treasurer when due under a delinquent tax contract or any current 1,216
taxes or special assessments charged against the property become 1,218
unpaid, the delinquent tax contract becomes void unless the 1,220
treasurer permits a new delinquent tax contract to be entered 1,222
into; if the treasurer does not permit a new delinquent tax 1,223
contract to be entered into, the treasurer shall certify to the 1,226
auditor that the delinquent tax contract has become void. 1,228
Upon receipt of such a certification, the auditor shall 1,230
destroy the duplicate copy of the voided delinquent tax contract. 1,232
If such copy has been filed with the prosecuting attorney, the 1,233
30
auditor immediately shall deliver the certification to the 1,234
prosecuting attorney, who shall attach it to the appropriate 1,235
certificate and the duplicate copy of the voided delinquent tax 1,236
contract or strike through the asterisk entered in the margin of 1,238
the master list next to the entry for the tract or lot that is 1,239
the subject of the voided delinquent tax contract. The 1,240
prosecuting attorney then shall institute a proceeding to 1,241
foreclose the lien of the state in accordance with section 323.25 1,242
or 5721.18 of the Revised Code or, in the case of delinquent 1,243
vacant land, shall institute a foreclosure proceeding in 1,244
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,245
a foreclosure and forfeiture proceeding in accordance with 1,246
section 5721.14 of the Revised Code. IN THE CASE OF A 1,247
MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER SHALL CAUSE A 1,248
CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION (H) OF 1,249
SECTION 4503.06 OF THE REVISED CODE.
(B) If there is an outstanding tax certificate respecting 1,252
a delinquent parcel under section 5721.32 or 5721.33 of the 1,253
Revised Code, a written delinquent tax contract may not be 1,255
entered into under this section. To redeem a tax certificate in 1,256
installments, the owner or other person seeking to redeem the tax 1,258
certificate shall enter into a redemption payment plan under
division (C) of section 5721.38 of the Revised Code. 1,260
Sec. 323.611. At the request of the county treasurer, a 1,270
board of county commissioners may enter into a contract with any 1,271
financial institution under which the financial institution, in 1,272
accordance with the terms of the contract, receives real property 1,273
AND MANUFACTURED HOME tax payments at a post office box, opens 1,274
the mail delivered to that box, processes the checks and other 1,276
payments received in such mail and deposits them into the 1,277
treasurer's account, and provides the county treasurer daily 1,278
receipt information with respect to such payments. The contract 1,279
shall not be entered into unless: 1,280
(A) There is attached to the contract a certification by 1,282
31
the auditor of state that the financial institution and the 1,283
treasurer have given assurances satisfactory to the auditor of 1,284
state that the records of the financial institution, to the 1,285
extent that they relate to tax payments covered by the contract, 1,286
shall be subject to audit by the auditor of state to the same 1,287
extent as if the services for which the financial institution has 1,288
agreed to perform were being performed by the treasurer; 1,289
(B) The contract is awarded in accordance with sections 1,291
307.86 to 307.92 of the Revised Code; 1,292
(C) The treasurer's surety bond includes within its 1,294
coverage any loss that might occur as the result of the contract; 1,295
(D) The provisions of the contract do not conflict with 1,297
accounting and reporting requirements prescribed by the auditor 1,298
of state. 1,299
Sec. 1317.13. Notwithstanding AS USED IN THIS SECTION, 1,308
"MOTOR VEHICLE" AND "MOBILE HOME" HAVE THE SAME MEANINGS AS IN 1,309
SECTION 4501.01 OF THE REVISED CODE, AND "MANUFACTURED HOME" HAS 1,310
THE SAME MEANING AS IN SECTION 3781.06 OF THE REVISED CODE.
NOTWITHSTANDING the provisions of section 1309.46 of the 1,313
Revised Code or any agreement by the parties to a consumer
transaction to the contrary, a secured party whose security 1,314
interest is taken pursuant to section 1317.071 of the Revised 1,315
Code, shall not be entitled to take possession of the collateral, 1,316
except for collateral that is a motor vehicle as defined in 1,317
section 4501.01 of the Revised Code, A MANUFACTURED HOME, or a 1,318
mobile home, upon default by the debtor if the time balance at 1,320
the time of the default is less than twenty-five per cent of the 1,321
sum of the time balance on the day such retail installment
contract was executed and the down payment recited in such 1,322
contract.
Sec. 4501.01. As used in this chapter and Chapters 4503., 1,332
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 1,333
Revised Code, and in the penal laws, except as otherwise 1,334
provided: 1,335
32
(A) "Vehicles" means everything on wheels or runners, 1,337
including motorized bicycles, but does not mean vehicles that are 1,338
operated exclusively on rails or tracks or from overhead electric 1,339
trolley wires and vehicles that belong to any police department, 1,340
municipal fire department, or volunteer fire department, or that 1,341
are used by such a department in the discharge of its functions. 1,342
(B) "Motor vehicle" means any vehicle, including mobile 1,345
homes and recreational vehicles, that is propelled or drawn by 1,347
power other than muscular power or power collected from overhead 1,348
electric trolley wires. "Motor vehicle" does not include 1,349
motorized bicycles, road rollers, traction engines, power 1,350
shovels, power cranes, and other equipment used in construction 1,351
work and not designed for or employed in general highway 1,352
transportation, well-drilling machinery, ditch-digging machinery, 1,353
farm machinery, trailers that are used to transport agricultural 1,354
produce or agricultural production materials between a local 1,355
place of storage or supply and the farm when drawn or towed on a 1,356
public road or highway at a speed of twenty-five miles per hour 1,357
or less, threshing machinery, hay-baling machinery, corn sheller, 1,358
hammermill and agricultural tractors, machinery used in the 1,359
production of horticultural, agricultural, and vegetable 1,360
products, and trailers that are designed and used exclusively to 1,361
transport a boat between a place of storage and a marina, or in 1,362
and around a marina, when drawn or towed on a public road or 1,363
highway for a distance of no more than ten miles and at a speed 1,364
of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any 1,366
self-propelling vehicle that is designed or used for drawing 1,367
other vehicles or wheeled machinery, but has no provisions for 1,368
carrying loads independently of such other vehicles, and that is 1,369
used principally for agricultural purposes. 1,370
(D) "Commercial tractor," except as defined in division 1,372
(C) of this section, means any motor vehicle that has motive 1,373
power and either is designed or used for drawing other motor 1,374
33
vehicles, or is designed or used for drawing another motor 1,376
vehicle while carrying a portion of the other motor vehicle or 1,377
its load, or both.
(E) "Passenger car" means any motor vehicle that is 1,379
designed and used for carrying not more than nine persons and 1,380
includes any motor vehicle that is designed and used for carrying 1,381
not more than fifteen persons in a ridesharing arrangement. 1,382
(F) "Collector's vehicle" means any motor vehicle or 1,384
agricultural tractor or traction engine that is of special 1,385
interest, that has a fair market value of one hundred dollars or 1,386
more, whether operable or not, and that is owned, operated, 1,387
collected, preserved, restored, maintained, or used essentially 1,388
as a collector's item, leisure pursuit, or investment, but not as 1,389
the owner's principal means of transportation. "Licensed 1,390
collector's vehicle" means a collector's vehicle, other than an 1,391
agricultural tractor or traction engine, that displays current, 1,392
valid license tags issued under section 4503.45 of the Revised 1,393
Code, or a similar type of motor vehicle that displays current, 1,394
valid license tags issued under substantially equivalent 1,395
provisions in the laws of other states. 1,396
(G) "Historical motor vehicle" means any motor vehicle 1,398
that is over twenty-five years old and is owned solely as a 1,399
collector's item and for participation in club activities, 1,400
exhibitions, tours, parades, and similar uses, but that in no 1,401
event is used for general transportation. 1,402
(H) "Noncommercial motor vehicle" means any motor vehicle, 1,404
including a farm truck as defined in section 4503.04 of the 1,405
Revised Code, that is designed by the manufacturer to carry a 1,406
load of no more than one ton and is used exclusively for purposes 1,407
other than engaging in business for profit. 1,408
(I) "Bus" means any motor vehicle that has motor power and 1,411
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 1,412
not more than fifteen passengers in a ridesharing arrangement. 1,413
34
(J) "Commercial car" or "truck" means any motor vehicle 1,415
that has motor power and is designed and used for carrying 1,416
merchandise or freight, or that is used as a commercial tractor. 1,417
(K) "Bicycle" means every device, other than a tricycle 1,419
that is designed solely for use as a play vehicle by a child, 1,421
that is propelled solely by human power upon which any person may 1,422
ride, and that has either two tandem wheels, or one wheel in 1,423
front and two wheels in the rear, any of which is more than 1,424
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 1,426
two tandem wheels or one wheel in the front and two wheels in the 1,428
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 1,429
displacement that produces no more than one brake horsepower and 1,430
is capable of propelling the vehicle at a speed of no greater 1,431
than twenty miles per hour on a level surface. 1,432
(M) "Trailer" means any vehicle without motive power that 1,435
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 1,436
includes any such vehicle that is formed by or operated as a 1,437
combination of a semitrailer and a vehicle of the dolly type such 1,438
as that commonly known as a trailer dolly, a vehicle used to 1,439
transport agricultural produce or agricultural production 1,440
materials between a local place of storage or supply and the farm 1,441
when drawn or towed on a public road or highway at a speed 1,442
greater than twenty-five miles per hour, and a vehicle that is 1,443
designed and used exclusively to transport a boat between a place 1,444
of storage and a marina, or in and around a marina, when drawn or 1,445
towed on a public road or highway for a distance of more than ten 1,446
miles or at a speed of more than twenty-five miles per hour. 1,447
"Trailer" does not include a manufactured home or travel trailer. 1,448
(N) "Noncommercial trailer" means any trailer, except a 1,450
travel trailer or trailer that is used to transport a boat as 1,451
described in division (B) of this section, but, where applicable, 1,452
35
includes a vehicle that is used to transport a boat as described 1,453
in division (M) of this section, that has a gross weight of no 1,454
more than three thousand pounds, and that is used exclusively for 1,455
purposes other than engaging in business for a profit. 1,456
(O) "Mobile home" means a building unit or assembly of 1,459
closed construction that is fabricated in an off-site facility, 1,460
is more than thirty-five body feet in length or, when erected on 1,461
site, is three hundred twenty or more square feet, is built on a 1,462
permanent chassis, is transportable in one or more sections, and 1,464
does not qualify as a manufactured home as defined in division 1,465
(C)(4) of section 3781.06 of the Revised Code or as an 1,466
industrialized unit as defined in division (C)(3) of section 1,467
3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type 1,469
that does not have motive power and is so designed or used with 1,470
another and separate motor vehicle that in operation a part of 1,471
its own weight or that of its load, or both, rests upon and is 1,472
carried by the other vehicle furnishing the motive power for 1,473
propelling itself and the vehicle referred to in this division, 1,474
and includes, for the purpose only of registration and taxation 1,475
under those chapters, any vehicle of the dolly type, such as a 1,476
trailer dolly, that is designed or used for the conversion of a 1,477
semitrailer into a trailer. 1,478
(Q) "Recreational vehicle" means a vehicular portable 1,480
structure that meets all of the following conditions: 1,481
(1) It is designed for the sole purpose of recreational 1,484
travel.
(2) It is not used for the purpose of engaging in business 1,486
for profit.
(3) It is not used for the purpose of engaging in 1,488
intrastate commerce.
(4) It is not used for the purpose of commerce as defined 1,490
in 49 C.F.R. 383.5, as amended. 1,491
(5) It is not regulated by the public utilities commission 1,493
36
pursuant to Chapter 4919., 4921., or 4923. of the Revised Code. 1,494
(6) It is classed as one of the following: 1,496
(a) "Travel trailer" means a nonself-propelled 1,498
recreational vehicle that does not exceed an overall length of 1,499
thirty-five feet, exclusive of bumper and tongue or coupling, and 1,500
contains less than three hundred twenty square feet of space when 1,501
erected on site. "Travel trailer" includes a tent-type fold-out 1,503
camping trailer as defined in section 4517.01 of the Revised 1,504
Code.
(b) "Motor home" means a self-propelled recreational 1,506
vehicle that has no fifth wheel and is constructed with 1,507
permanently installed facilities for cold storage, cooking and 1,509
consuming of food, and for sleeping.
(c) "Truck camper" means a nonself-propelled recreational 1,511
vehicle that does not have wheels for road use and is designed to 1,512
be placed upon and attached to a motor vehicle. "Truck camper" 1,513
does not include truck covers that consist of walls and a roof, 1,514
but do not have floors and facilities enabling them to be used as 1,515
a dwelling.
(d) "Fifth wheel trailer" means a vehicle that is of such 1,517
size and weight as to be movable without a special highway 1,518
permit, that has a gross trailer area of four hundred square feet 1,519
or less, that is constructed with a raised forward section that 1,520
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 1,521
in the bed of a truck. 1,522
(e) "Park trailer" means a vehicle that is commonly known 1,524
as a park model recreational vehicle, meets the American national 1,525
standard institute standard A119.5 (1988) for park trailers, is 1,526
built on a single chassis, has a gross trailer area of four 1,527
hundred square feet or less when set up, is designed for seasonal 1,528
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 1,529
(R) "Pneumatic tires" means tires of rubber and fabric or 1,531
37
tires of similar material, that are inflated with air. 1,532
(S) "Solid tires" means tires of rubber or similar elastic 1,534
material that are not dependent upon confined air for support of 1,535
the load.
(T) "Solid tire vehicle" means any vehicle that is 1,537
equipped with two or more solid tires. 1,538
(U) "Farm machinery" means all machines and tools that are 1,540
used in the production, harvesting, and care of farm products, 1,541
and includes trailers that are used to transport agricultural 1,542
produce or agricultural production materials between a local 1,543
place of storage or supply and the farm when drawn or towed on a 1,544
public road or highway at a speed of twenty-five miles per hour 1,545
or less.
(V) "Owner" includes any person, firm, or corporation 1,547
other than a manufacturer or dealer that has title to a motor 1,548
vehicle, except that in sections 4505.01 to 4505.19 of the 1,549
Revised Code, "owner" includes in addition manufacturers and 1,550
dealers.
(W) "Manufacturer" and "dealer" include all persons, 1,552
firms, and corporations that are regularly engaged in the 1,553
business of manufacturing, selling, displaying, offering for 1,554
sale, or dealing in motor vehicles, at an established place of 1,555
business that is used exclusively for the purpose of 1,556
manufacturing, selling, displaying, offering for sale, or dealing 1,557
in motor vehicles. A place of business that is used for 1,558
manufacturing, selling, displaying, offering for sale, or dealing 1,559
in motor vehicles shall be deemed to be used exclusively for 1,560
those purposes even though snowmobiles or all-purpose vehicles 1,561
are sold or displayed for sale thereat, even though farm 1,562
machinery is sold or displayed for sale thereat, or even though 1,563
repair, accessory, gasoline and oil, storage, parts, service, or 1,564
paint departments are maintained thereat, or, in any county 1,565
having a population of less than seventy-five thousand persons at 1,566
the last federal census, even though a department in a place of 1,567
38
business is used to dismantle, salvage, or rebuild motor vehicles 1,568
by means of used parts, if such departments are operated for the 1,569
purpose of furthering and assisting in the business of 1,570
manufacturing, selling, displaying, offering for sale, or dealing 1,571
in motor vehicles. Places of business or departments in a place 1,572
of business used to dismantle, salvage, or rebuild motor vehicles 1,573
by means of using used parts are not considered as being 1,574
maintained for the purpose of assisting or furthering the 1,575
manufacturing, selling, displaying, and offering for sale or 1,576
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 1,578
a motor vehicle upon the public highways. 1,579
(Y) "Chauffeur" means any operator who operates a motor 1,581
vehicle, other than a taxicab, as an employee for hire; or any 1,582
operator whether or not the owner of a motor vehicle, other than 1,583
a taxicab, who operates such vehicle for transporting, for gain, 1,584
compensation, or profit, either persons or property owned by 1,585
another. Any operator of a motor vehicle who is voluntarily 1,586
involved in a ridesharing arrangement is not considered an 1,587
employee for hire or operating such vehicle for gain, 1,588
compensation, or profit.
(Z) "State" includes the territories and federal districts 1,590
of the United States, and the provinces of Canada. 1,591
(AA) "Public roads and highways" for vehicles includes all 1,593
public thoroughfares, bridges, and culverts. 1,594
(BB) "Manufacturer's number" means the manufacturer's 1,596
original serial number that is affixed to or imprinted upon the 1,597
chassis or other part of the motor vehicle. 1,598
(CC) "Motor number" means the manufacturer's original 1,600
number that is affixed to or imprinted upon the engine or motor 1,601
of the vehicle. 1,602
(DD) "Distributor" means any person who is authorized by 1,604
a motor vehicle manufacturer to distribute new motor vehicles to 1,605
licensed motor vehicle dealers at an established place of 1,606
39
business that is used exclusively for the purpose of distributing 1,607
new motor vehicles to licensed motor vehicle dealers, except when 1,608
the distributor also is a new motor vehicle dealer, in which case 1,609
the distributor may distribute at the location of the 1,610
distributor's licensed dealership. 1,611
(EE) "Ridesharing arrangement" means the transportation of 1,613
persons in a motor vehicle where the transportation is incidental 1,615
to another purpose of a volunteer driver and includes ridesharing 1,616
arrangements known as carpools, vanpools, and buspools. 1,617
(FF) "Apportionable vehicle" means any vehicle that is 1,619
used or intended for use in two or more international 1,620
registration plan member jurisdictions that allocate or 1,621
proportionally register vehicles, that is used for the 1,622
transportation of persons for hire or designed, used, or 1,623
maintained primarily for the transportation of property, and that 1,624
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 1,626
excess of twenty-six thousand pounds; 1,627
(2) Is a power unit having three or more axles, regardless 1,629
of the gross vehicle weight; 1,630
(3) Is a combination vehicle with a gross vehicle weight 1,632
in excess of twenty-six thousand pounds. 1,633
"Apportionable vehicle" does not include recreational 1,635
vehicles, vehicles displaying restricted plates, city pick-up and 1,636
delivery vehicles, buses used for the transportation of chartered 1,637
parties, or vehicles owned and operated by the United States, 1,638
this state, or any political subdivisions thereof. 1,639
(GG) "Chartered party" means a group of persons who 1,641
contract as a group to acquire the exclusive use of a 1,642
passenger-carrying motor vehicle at a fixed charge for the 1,643
vehicle in accordance with the carrier's tariff, lawfully on file 1,644
with the United States department of transportation, for the 1,646
purpose of group travel to a specified destination or for a 1,647
particular itinerary, either agreed upon in advance or modified 1,648
40
by the chartered group after having left the place of origin. 1,649
(HH) "International registration plan" means a reciprocal 1,651
agreement of member jurisdictions that is endorsed by the 1,652
American association of motor vehicle administrators, and that 1,653
promotes and encourages the fullest possible use of the highway 1,654
system by authorizing apportioned registration of fleets of 1,655
vehicles and recognizing registration of vehicles apportioned in 1,656
member jurisdictions. 1,657
(II) "Restricted plate" means a license plate that has a 1,659
restriction of time, geographic area, mileage, or commodity, and 1,660
includes license plates issued to farm trucks under division (K) 1,661
of section 4503.04 of the Revised Code. 1,662
(JJ) "Gross vehicle weight," with regard to any commercial 1,664
car, trailer, semitrailer, or bus that is taxed at the rates 1,665
established under section 4503.042 of the Revised Code, means the 1,666
unladen weight of the vehicle fully equipped plus the maximum 1,667
weight of the load to be carried on the vehicle. 1,668
(KK) "Combined gross vehicle weight" with regard to any 1,670
combination of a commercial car, trailer, and semitrailer, that 1,671
is taxed at the rates established under section 4503.042 of the 1,672
Revised Code, means the total unladen weight of the combination 1,673
of vehicles fully equipped plus the maximum weight of the load to 1,674
be carried on that combination of vehicles. 1,675
(LL) "Chauffeured limousine" means a motor vehicle that is 1,678
designed to carry nine or fewer passengers and is operated for 1,679
hire on an hourly basis pursuant to a prearranged contract for 1,680
the transportation of passengers on public roads and highways 1,681
along a route under the control of the person hiring the vehicle 1,682
and not over a defined and regular route. "Prearranged contract" 1,683
means an agreement, made in advance of boarding, to provide 1,684
transportation from a specific location in a chauffeured 1,685
limousine at a fixed rate per hour or trip. "Chauffeured 1,686
limousine" does not include any vehicle that is used exclusively 1,687
in the business of funeral directing. 1,688
41
(MM) "Manufactured home" has the same meaning as in 1,691
division (C)(4) of section 3781.06 of the Revised Code. 1,692
(NN) "Acquired situs," with respect to a manufactured home 1,695
or a mobile home, means to become located in this state pursuant 1,696
to the issuance of a certificate of title for the home and BY the 1,697
placement of the home on real property, but does not include the 1,698
placement of a manufactured home or a mobile home in the 1,699
inventory of a new motor vehicle dealer or the inventory of a 1,700
manufacturer, remanufacturer, or distributor of manufactured or 1,701
mobile homes. 1,702
(OO) "Electronic" includes electrical, digital, magnetic, 1,704
optical, electromagnetic, or any other form of technology that 1,705
entails capabilities similar to these technologies. 1,706
(PP) "Electronic record" means a record generated, 1,708
communicated, received, or stored by electronic means for use in 1,709
an information system or for transmission from one information 1,710
system to another.
(QQ) "Electronic signature" means a signature in 1,712
electronic form attached to or logically associated with an 1,713
electronic record.
(RR) "Financial transaction device" has the same meaning 1,715
as in division (A) of section 113.40 of the Revised Code. 1,716
Sec. 4503.06. (A) The owner of each manufactured or 1,726
mobile home that has acquired situs in this state shall pay 1,727
either a real property tax pursuant to Title LVII of the Revised 1,728
Code or a manufactured home tax pursuant to division (C) of this 1,731
section.
(B) The owner of a manufactured or mobile home shall pay 1,734
real property taxes if either of the following applies: 1,735
(1) The manufactured or mobile home acquired situs in the 1,737
state or ownership in the home was transferred on or after 1,738
January 1, 2000, and all of the following apply: 1,740
(a) The home is affixed to a permanent foundation as 1,743
defined in division (C)(5) of section 3781.06 of the Revised 1,744
42
Code;
(b) The home is located on land that is owned by the owner 1,747
of the home;
(c) The certificate of title has been inactivated by the 1,750
clerk of the court of common pleas that issued it, pursuant to 1,751
division (H) of section 4505.11 of the Revised Code. 1,752
(2) The manufactured or mobile home acquired situs in the 1,754
state or ownership in the home was transferred before January 1, 1,756
2000, and all of the following apply: 1,757
(a) The home is affixed to a permanent foundation as 1,760
defined in division (C)(5) of section 3781.06 of the Revised 1,761
Code;
(b) The home is located on land that is owned by the owner 1,764
of the home;
(c) The owner of the home has elected to have the home 1,767
taxed as real property and, pursuant to section 4505.11 of the 1,768
Revised Code, has surrendered the certificate of title to the 1,769
auditor of the county containing the taxing district in which the 1,771
home has its situs, together with proof that all taxes have been 1,772
paid;
(d) The county auditor has placed the home on the real 1,775
property tax list and delivered the certificate of title to the 1,776
clerk of the court of common pleas that issued it and the clerk 1,778
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed 1,781
as real property as provided in division (B) of this section is 1,782
subject to an annual manufactured home tax, payable by the owner, 1,783
for locating the home in this state. The tax as levied in this 1,785
section is for the purpose of supplementing the general revenue 1,787
funds of the local subdivisions in which the home has its situs 1,788
pursuant to this section.
(2) The year for which the manufactured home tax is levied 1,791
commences on the first day of January and ends on the following
thirty-first day of December. THE STATE SHALL HAVE THE FIRST 1,794
43
LIEN ON ANY MANUFACTURED OR MOBILE HOME ON THE LIST FOR THE
AMOUNT OF TAXES, PENALTIES, AND INTEREST CHARGED AGAINST THE 1,795
OWNER OF THE HOME UNDER THIS SECTION. The lien of the state for 1,797
the tax for a year shall attach on the first day of January to a 1,798
home that has acquired situs on that date. The lien for a home 1,800
that has not acquired situs on the first day of January, but that 1,801
acquires situs during the year, shall attach on the next first 1,802
day of January. The lien shall continue until the tax, including 1,803
any penalty OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located 1,805
in this state on the first day of January is the local taxing 1,807
district in which the home is located on that date. 1,808
(b) The situs of a manufactured or mobile home not located 1,810
in this state on the first day of January, but located in this 1,811
state subsequent to that date, is the local taxing district in 1,812
which the home is located thirty days after it is acquired or 1,813
first enters this state.
(4) The tax is collected by and paid to the county 1,815
treasurer of the county containing the taxing district in which 1,816
the home has its situs. 1,817
(D) The manufactured home tax shall be computed and 1,819
assessed by the county auditor of the county containing the 1,821
taxing district in which the home has its situs as follows: 1,822
(1) On a home that acquired situs in this state prior to 1,824
January 1, 2000; 1,825
(a) By multiplying the assessable value of the home by the 1,828
tax rate of the taxing district in which the home has its situs, 1,830
and deducting from the product thus obtained any reduction 1,831
authorized under section 4503.065 of the Revised Code. The tax 1,832
levied under this formula shall not be less than thirty-six 1,834
dollars, unless the home qualifies for a reduction in assessable 1,836
value under section 4503.065 of the Revised Code, in which case 1,837
there shall be no minimum tax and the tax shall be the amount 1,838
calculated under this division.
44
(b) The assessable value of the home shall be forty per 1,841
cent of the amount arrived at by the following computation: 1,842
(i) If the cost to the owner, or market value at time of 1,844
purchase, whichever is greater, of the home includes the 1,846
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule: 1,847
For the first calendar year 1,849
in which the 1,850
home is owned by the 1,851
current owner 80% 1,852
2nd calendar year x 75% 1,853
3rd " x 70% 1,854
4th " x 65% 1,855
5th " x 60% 1,856
6th " x 55% 1,857
7th " x 50% 1,858
8th " x 45% 1,859
9th " x 40% 1,860
10th and each year thereafter 35% 1,861
The first calendar year means any period between the first 1,863
day of January and the thirty-first day of December of the first 1,864
year. 1,865
(ii) If the cost to the owner, or market value at the time 1,868
of purchase, whichever is greater, of the home does not include 1,870
the furnishings and equipment, such cost or market value shall be 1,871
multiplied according to the following schedule:
For the first calendar year 1,873
in which the 1,874
home is owned by the 1,875
current owner 95% 1,876
2nd calendar year x 90% 1,877
3rd " x 85% 1,878
4th " x 80% 1,879
5th " x 75% 1,880
45
6th " x 70% 1,881
7th " x 65% 1,882
8th " x 60% 1,883
9th " x 55% 1,884
10th and each year thereafter 50% 1,885
The first calendar year means any period between the first 1,887
day of January and the thirty-first day of December of the first 1,888
year. 1,889
(2) On a home in which ownership was transferred or that 1,893
first acquired situs in this state on or after January 1, 2000: 1,895
(a) By multiplying the assessable value of the home by the 1,899
effective tax rate, as defined in section 323.08 of the Revised 1,901
Code, for residential real property of the taxing district in 1,902
which the home has its situs, and deducting from the product thus 1,903
obtained the reductions required or authorized under section 1,904
319.302, division (b)(B) of section 323.152, or section 4503.065 1,906
of the Revised Code. 1,907
(b) The assessable value of the home shall be thirty-five 1,910
per cent of its true value as determined under division (L) of 1,912
this section.
(3) The ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH 1,915
YEAR, THE auditor shall record the assessable value and the 1,916
amount of tax on the manufactured or mobile home on the tax list 1,917
and deliver a copy DUPLICATE of the list to the county treasurer. 1,919
IN THE CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 OF THE
REVISED CODE, THE TAX COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND 1,921
THE TIMES FOR DELIVERY OF THE DUPLICATE FOR AN ADDITIONAL FIFTEEN 1,922
DAYS UPON RECEIVING A WRITTEN APPLICATION FROM THE COUNTY AUDITOR 1,924
REGARDING AN EXTENSION FOR THE DELIVERY OF THE DUPLICATE, OR FROM 1,925
THE COUNTY TREASURER REGARDING AN EXTENSION OF THE TIME FOR THE 1,926
BILLING AND COLLECTION OF TAXES. THE APPLICATION SHALL CONTAIN A 1,927
STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE THE 1,928
UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX COMMISSIONER ON 1,929
OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE DAY DELIVERY OF 1,930
46
THE DUPLICATE IS OTHERWISE REQUIRED. WHEN AN EXTENSION IS 1,931
GRANTED FOR DELIVERY OF THE DUPLICATE, THE TIME PERIOD FOR
PAYMENT OF TAXES SHALL BE EXTENDED FOR A LIKE PERIOD OF TIME. 1,932
WHEN A DELAY IN THE CLOSING OF A TAX COLLECTION PERIOD BECOMES 1,933
UNAVOIDABLE, THE TAX COMMISSIONER, UPON APPLICATION BY THE COUNTY 1,934
AUDITOR AND COUNTY TREASURER, MAY ORDER THE TIME FOR PAYMENT OF 1,935
TAXES TO BE EXTENDED IF THE TAX COMMISSIONER DETERMINES THAT 1,936
PENALTIES HAVE ACCRUED OR WOULD OTHERWISE ACCRUE FOR REASONS 1,937
BEYOND THE CONTROL OF THE TAXPAYERS OF THE COUNTY. THE ORDER 1,938
SHALL PRESCRIBE THE FINAL EXTENDED DATE FOR PAYMENT OF TAXES FOR 1,939
THAT COLLECTION PERIOD. 1,940
(4) After January 1, 1999, the owner of a manufactured or 1,942
mobile home taxed pursuant to division (D)(1) of this section may 1,945
elect to have the home taxed pursuant to division (D)(2) of this 1,946
section by filing a written request with the county auditor of 1,947
the taxing district in which the home is located ON OR BEFORE THE 1,948
FIRST DAY OF DECEMBER OF ANY YEAR. Upon the filing of the 1,949
request, the county auditor SHALL DETERMINE WHETHER ALL TAXES 1,950
LEVIED UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND 1,951
IF THOSE TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the 1,952
manufactured or mobile home pursuant to division (D)(2) of this 1,954
section commencing in the next tax year. 1,955
(5) A manufactured or mobile home that acquired situs in 1,958
this state prior to January 1, 2000, shall be taxed pursuant to 1,960
division (D)(2) of this section if no manufactured home tax had 1,961
been paid for the home and the home was not exempted from 1,962
taxation pursuant to division (E) of this section for the year 1,964
for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME 1,966
TAX DUPLICATE FROM THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY 1,967
DAYS PRIOR TO THE LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY 1,968
BE PAID WITHOUT PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS 1,969
SECTION, THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND 1,970
MAILED OR DELIVERED TO EACH PERSON CHARGED ON THAT DUPLICATE WITH 1,971
47
TAXES, OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL 1,972
PRESCRIBED BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS 1,973
SECTION. WHEN TAXES ARE PAID BY INSTALLMENTS, THE COUNTY 1,975
TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON SUCH 1,976
DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND TAX 1,977
BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR 1,978
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND 1,979
HALF TAX COLLECTION PERIOD. A CHANGE IN THE MAILING ADDRESS OF 1,981
ANY TAX BILL SHALL BE MADE IN WRITING TO THE COUNTY TREASURER. 1,982
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES NOT 1,984
EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL OR, 1,985
EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE 1,986
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR SUCH 1,987
DELAY. 1,988
(b) AFTER DELIVERY OF THE COPY OF THE DELINQUENT 1,990
MANUFACTURED HOME TAX LIST UNDER DIVISION (H) OF THIS SECTION, 1,991
THE COUNTY TREASURER MAY PREPARE AND MAIL TO EACH PERSON IN WHOSE 1,993
NAME A HOME IS LISTED AN ADDITIONAL TAX BILL SHOWING THE TOTAL 1,995
AMOUNT OF DELINQUENT TAXES CHARGED AGAINST THE HOME AS SHOWN ON 1,996
THE LIST. THE TAX BILL SHALL INCLUDE A NOTICE THAT THE INTEREST 1,997
CHARGE PRESCRIBED BY DIVISION (G) OF THIS SECTION HAS BEGUN TO 1,998
ACCRUE.
(7) EACH TAX BILL PREPARED AND MAILED OR DELIVERED UNDER 2,001
DIVISION (D)(6) OF THIS SECTION SHALL BE IN THE FORM AND CONTAIN 2,003
THE INFORMATION REQUIRED BY THE TAX COMMISSIONER. THE 2,004
COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR EACH COUNTY AND 2,005
MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX BILLS AND TAX 2,006
RECEIPTS TO BE USED BY THE COUNTY TREASURER. THE TAX BILL SHALL 2,007
NOT CONTAIN OR BE MAILED OR DELIVERED WITH ANY INFORMATION OR 2,008
MATERIAL THAT IS NOT REQUIRED BY THIS SECTION OR THAT IS NOT 2,009
AUTHORIZED BY SECTION 321.45 OF THE REVISED CODE OR BY THE TAX 2,010
COMMISSIONER. IN ADDITION TO THE INFORMATION REQUIRED BY THE 2,012
COMMISSIONER, EACH TAX BILL SHALL CONTAIN THE FOLLOWING 2,014
48
INFORMATION:
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE 2,016
AGAINST THE MANUFACTURED OR MOBILE HOME; 2,017
(b) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES ARE NOT 2,020
PAID WITHIN SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE 2,021
DELINQUENT MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER, 2,022
YOU AND YOUR HOME MAY BE SUBJECT TO COLLECTION PROCEEDINGS FOR 2,024
TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE HAS NO EFFECT 2,025
UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A HOME MAY BE 2,026
SUBJECTED.
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED 2,028
UNDER DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL 2,029
INFORMATION: 2,030
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX 2,032
RATE" SHALL APPEAR IN BOLDFACE TYPE. 2,033
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES CHARGED 2,036
AGAINST THIS HOME HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX 2,037
REDUCTION FOR RESIDENCES OCCUPIED BY THE OWNER BUT THE HOME IS 2,039
NOT A RESIDENCE OCCUPIED BY THE OWNER, THE OWNER MUST NOTIFY THE 2,040
COUNTY AUDITOR'S OFFICE NOT LATER THAN MARCH 31 OF THE YEAR FOR 2,042
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE 2,043
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS 2,044
PUNISHABLE BY IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR 2,045
BOTH, AND IN THE OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE 2,046
TAXES WERE ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST 2,047
THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN 2,049
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS A 2,051
RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR THE TAX 2,052
REDUCTION. TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR 2,053
FURTHER INFORMATION, THE OWNER MAY CONTACT THE COUNTY AUDITOR'S 2,054
OFFICE AT .......... (INSERT THE ADDRESS AND TELEPHONE NUMBER OF 2,055
THE COUNTY AUDITOR'S OFFICE)."
(E)(1) A manufactured or mobile home is not subject to 2,057
49
this section when any of the following applies: 2,058
(a) It is taxable as personal property pursuant to section 2,061
5709.01 of the Revised Code. Any manufactured or mobile home 2,062
that is used as a residence shall be subject to this section and 2,065
shall not be taxable as personal property pursuant to section 2,066
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other 2,068
than this state unless the home is in this state in excess of an 2,069
accumulative period of thirty days in any calendar year. 2,070
(c) The annual tax has been paid on the home in this state 2,072
for the current year. 2,073
(d) The tax commissioner has determined, pursuant to 2,075
section 5715.27 of the Revised Code, that the property is exempt 2,076
from taxation, or would be exempt from taxation under Chapter 2,077
5709. of the Revised Code if it were classified as real property. 2,078
(2) A travel trailer or park trailer, as these terms are 2,081
defined in section 4501.01 of the Revised Code, is not subject to 2,082
this section if it is unused or unoccupied and stored at the 2,083
owner's normal place of residence or at a recognized storage 2,084
facility. 2,085
(3) A travel trailer or park trailer, as these terms are 2,087
defined in section 4501.01 of the Revised Code, is subject to 2,088
this section and shall be taxed as a manufactured or mobile home 2,090
if it has a situs longer than thirty days in one location and is 2,091
connected to existing utilities, unless either of the following 2,093
applies:
(a) The situs is in a state facility or a camping or park 2,095
area as defined in division (B), (G), (H), or (R) of section 2,097
3733.01 of the Revised Code; 2,098
(b) The situs is in a camping or park area that is a tract 2,101
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 2,102
individual lots for the express or implied purpose of occupancy 2,103
by either self-contained recreational vehicles as defined in 2,104
50
division (E) of section 3733.01 of the Revised Code or by 2,105
dependent recreational vehicles as defined in division (F) of 2,106
section 3733.01 of the Revised Code. 2,107
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS 2,109
SECTION, THE manufactured home tax is due and payable as follows: 2,111
(1) When a manufactured or mobile home has a situs in this 2,113
state, as provided in this section, on the first day of January, 2,114
one-half of the amount of the tax is due and payable on or before 2,115
the thirty-first FIRST day of January MARCH and the balance is 2,117
due and payable on or before the thirty-first day of July. At 2,118
the option of the owner of the home, the tax for the entire year 2,119
may be paid in full on the thirty-first FIRST day of January 2,120
MARCH.
(2) When a manufactured or mobile home first acquires a 2,122
situs in this state after the first day of January, no tax is due 2,124
and payable for that year.
(G)(1) If one-half of the current taxes charged under this 2,127
section against a manufactured or mobile home, together with the 2,128
full amount of any delinquent taxes or any installment thereof 2,129
required to be paid under a written undertaking, are not paid on 2,130
or before the thirty-first day of January in that year, or on or 2,131
before the last day for such payment as extended pursuant to 2,132
section 4503.063 of the Revised Code, a penalty of ten per cent 2,134
shall be charged against the unpaid balance of such half of the 2,135
current taxes. If the total amount of all such taxes is not paid 2,137
on or before the thirty-first day of July, next thereafter, or on 2,138
or before the last day for such payment as extended pursuant to 2,139
section 4503.063 of the Revised Code, a like penalty shall be 2,140
charged on the balance of the total amount of such unpaid current 2,141
taxes.
(2)(a) On the first day of the month following the last 2,143
day the second installment of taxes may be paid without penalty 2,144
BEGINNING IN 2000, interest shall be charged against and computed 2,146
on all delinquent taxes other than the current taxes that became 2,147
51
delinquent taxes at the close of the last day such second 2,148
installment could be paid without penalty. The charge shall be 2,149
for interest that accrued during the period that began on the 2,150
preceding first day of December and ended on the last day of the 2,151
month that included the last date such second installment could 2,152
be paid without penalty. The interest shall be computed at the 2,153
rate per annum prescribed by section 5703.47 of the Revised Code 2,154
and shall be entered as a separate item on the delinquent 2,155
manufactured home tax list compiled under division (H) of this 2,156
section.
(b) On the first day of December BEGINNING IN 2000, the 2,158
interest shall be charged against and computed on all delinquent 2,160
taxes. The charge shall be for interest that accrued during the 2,161
period that began on the first day of the month following the 2,162
last date prescribed for the payment of the second installment of 2,163
taxes in the current year and ended on the immediately preceding 2,164
last day of November. The interest shall be computed at the rate 2,165
per annum prescribed by section 5703.47 of the Revised Code and 2,167
shall be entered as a separate item on the delinquent 2,168
manufactured home tax list.
(c) After a valid undertaking has been entered into for 2,170
the payment of any delinquent taxes, no interest shall be charged 2,171
against such delinquent taxes while the undertaking remains in 2,172
effect in compliance with section 323.31 of the Revised Code. If 2,173
a valid undertaking becomes void, interest shall be charged 2,174
against the delinquent taxes for the periods that interest was 2,175
not permitted to be charged while the undertaking was in effect. 2,176
The interest shall be charged on the day the undertaking becomes 2,177
void and shall equal the amount of interest that would have been 2,178
charged against the unpaid delinquent taxes outstanding on the 2,179
dates on which interest would have been charged thereon under 2,180
divisions (G)(1) and (2) of this section had the undertaking not 2,181
been in effect. 2,182
(3) If the full amount of the taxes due at either of the 2,184
52
times prescribed by division (F) of this section is paid within 2,185
ten days after such time, the county treasurer shall waive the 2,186
collection of and the county auditor shall remit one-half of the 2,187
penalty provided for in this division for failure to make that 2,188
payment by the prescribed time. 2,189
(4) The treasurer shall compile and deliver to the county 2,191
auditor a list of all tax payments the treasurer has received as 2,193
provided in division (G)(3) of this section. The list shall 2,194
include any information required by the auditor for the remission 2,195
of the penalties waived by the treasurer. The taxes so collected 2,196
shall be included in the settlement next succeeding the 2,197
settlement then in process. 2,198
(H)(1) The BEGINNING IN 2000, THE county auditor shall 2,200
compile annually a "delinquent manufactured home tax list" 2,202
consisting of homes the county treasurer's records indicate have 2,203
taxes that were not paid within the time prescribed by division 2,204
DIVISIONS (D)(3) AND (F) of this section, have taxes that remain 2,206
unpaid from prior years, or have unpaid tax penalties OR INTEREST 2,208
that have been assessed.
(2) On or before the first day of September each year 2,211
WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER DIVISION (H)(2) OF 2,212
SECTION 321.24 OF THE REVISED CODE BEGINNING IN 2000, the county 2,213
auditor shall deliver a copy of the delinquent manufactured home 2,214
tax list to the county treasurer and shall file a copy in the 2,215
office of the county recorder. The recorder shall keep a copy of 2,217
the list, designate it as the "Manufactured Home Tax Lien
Record," and index it under the name of any person charged on it. 2,219
The recorder shall not charge a fee for the services required 2,220
under this section. The auditor shall UPDATE AND publish the 2,221
delinquent manufactured home tax list ANNUALLY in the same manner 2,222
as delinquent real property tax lists are published. THE COUNTY 2,224
AUDITOR SHALL APPORTION THE COST OF PUBLISHING THE LIST AMONG 2,225
TAXING DISTRICTS IN PROPORTION TO THE AMOUNT OF DELINQUENT 2,226
MANUFACTURED HOME TAXES SO PUBLISHED THAT EACH TAXING DISTRICT IS 2,227
53
ENTITLED TO RECEIVE UPON COLLECTION OF THOSE TAXES. 2,228
(3) The list filed with the county recorder shall 2,230
constitute a notice of lien as of the date of filing. The state 2,231
shall have the first lien on any manufactured or mobile home on 2,232
the list for the amount of taxes and penalties charged against 2,234
the owner of the home under this section.
(4) When taxes and, penalties, OR INTEREST are charged 2,238
against a person on the delinquent manufactured home tax list AND 2,240
ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO THE 2,241
COUNTY TREASURER, the county treasurer shall, in addition to any 2,242
other remedy provided by law for the collection of taxes and, 2,243
penalties, AND INTEREST, enforce collection of such taxes and, 2,244
penalties, AND INTEREST by civil action in the name of the 2,245
treasurer against the owner for the recovery of the unpaid taxes 2,247
following the procedures for the recovery of delinquent real 2,248
property taxes in sections 323.25 to 323.28 of the Revised Code. 2,249
The action may be brought in municipal or county court, provided 2,250
the amount charged does not exceed the monetary limitations for 2,252
original jurisdiction for civil actions in those courts. 2,253
It is sufficient, having made proper parties to the suit, 2,255
for the treasurer to allege in the treasurer's bill of 2,256
particulars or petition that the taxes stand chargeable on the 2,258
books of the county treasurer against such person, that they are 2,259
due and unpaid, and that such person is indebted in the amount of 2,260
taxes appearing to be due the county. The treasurer need not set 2,261
forth any other matter relating thereto. If it is found on the 2,263
trial of the action that the person is indebted to the state, 2,264
judgment shall be rendered in favor of the treasurer prosecuting 2,265
the action. The judgment debtor is not entitled to the benefit 2,266
of any law for stay of execution or exemption of property from 2,267
levy or sale on execution in the enforcement of the judgment. 2,268
(I) The total amount of taxes collected shall be 2,270
distributed semiannually at the same time distribution is made of 2,271
real estate and public utility taxes in the following manner: 2,272
54
four per cent shall be allowed as compensation to the county 2,273
auditor for the county auditor's service in assessing the taxes; 2,275
two per cent shall be allowed as compensation to the county 2,276
treasurer for the services the county treasurer renders as a 2,277
result of the tax levied by this section. Such amounts shall be 2,279
paid into the county treasury, to the credit of the county 2,280
general revenue fund, on the warrant of the county auditor. Fees 2,282
to be paid to the credit of the real estate assessment fund shall 2,283
be collected pursuant to division (B) of section 319.54 of the
Revised Code and paid into the county treasury, on the warrant of 2,284
the county auditor. The balance of the taxes collected shall be 2,285
distributed among the taxing subdivisions of the county in which 2,286
the taxes are collected and paid in the same ratio as those taxes 2,287
were collected for the benefit of the taxing subdivision. The 2,288
taxes levied and revenues collected under this section shall be 2,290
in lieu of any general property tax and any tax levied with 2,291
respect to the privilege of using or occupying a manufactured OR 2,292
MOBILE home in Ohio except as provided in sections 4503.04 and 2,293
5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a 2,295
manufactured home shall show whether or not the furnishings and 2,296
equipment are included in the purchase price. 2,297
(K) If the county treasurer and the county prosecuting 2,299
attorney agree that an item charged on the delinquent 2,300
manufactured home tax list is uncollectible, they shall certify 2,301
that determination and the reasons to the county board of 2,302
revision. If the board determines the amount is uncollectible, 2,303
it shall certify its determination to the county auditor, who 2,304
shall strike the item from the list. 2,305
(L)(1) The county auditor shall appraise at its true value 2,308
any manufactured or mobile home in which ownership is transferred 2,309
or which first acquires situs in this state on or after January 2,310
1, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE OWNER OF WHICH 2,311
HAS ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE 2,312
55
HOME TAXED UNDER DIVISION (D)(2) OF THIS SECTION. The true value 2,313
shall include the value of the home, any additions, and any 2,315
fixtures, but not any furnishings in the home. In determining 2,316
the true value of a manufactured or mobile home, the auditor 2,317
shall consider all facts and circumstances relating to the value 2,318
of the home, including its age, its capacity to function as a 2,319
residence, any obsolete characteristics, and other factors that 2,320
may tend to prove its true value. 2,321
(2)(a) If a manufactured or mobile home has been the 2,324
subject of an arm's length sale between a willing seller and a 2,325
willing buyer within a reasonable length of time prior to the
determination of true value, the auditor shall consider the sale 2,326
price of the home to be the true value for taxation purposes. 2,327
(b) The sale price in an arm's length transaction between 2,330
a willing seller and a willing buyer shall not be considered the 2,331
true value of the home if either of the following occurred after 2,332
the sale:
(i) The home has lost value due to a casualty; 2,334
(ii) An addition or fixture has been added to the home. 2,336
(3) The auditor shall have each home viewed and appraised 2,338
at least once in each six-year period IN THE SAME YEAR IN WHICH 2,339
REAL PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 2,340
5713. OF THE REVISED CODE, AND SHALL UPDATE THE APPRAISED VALUES 2,341
IN THE THIRD CALENDAR YEAR FOLLOWING THE APPRAISAL. The person 2,342
viewing or appraising a home may enter the home to determine by 2,343
actual view any additions or fixtures that have been added since 2,344
the last appraisal. In conducting the appraisals and 2,345
establishing the true value, the auditor shall follow the 2,346
procedures set forth for appraising real property in sections 2,347
5713.01 and 5713.03 of the Revised Code. 2,349
(4) The auditor shall place the true value of each home on 2,352
the manufactured home tax list upon completion of an appraisal. 2,353
(5)(a) If the auditor changes the true value of a home, 2,356
the auditor shall notify the owner of the home in writing,
56
delivered by mail or in person. The notice shall be given at 2,357
least thirty days prior to the issuance of any tax bill that 2,358
reflects the change. Failure to receive the notice does not 2,360
invalidate any proceeding under this section.
(b) Any owner of a home who disagrees with a change to the 2,363
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 2,364
complaint AGAINST THE TRUE VALUE OF THE HOME AS APPRAISED UNDER 2,367
THIS SECTION. THE COMPLAINT SHALL BE FILED with the county board 2,369
of revision on or before the thirty-first day of March of the 2,370
ensuing CURRENT tax year. The board shall hear and investigate 2,371
the complaint and may take action on it as provided under 2,372
sections 5715.11 to 5715.19 of the Revised Code. 2,373
(c) If the county board of revision determines, pursuant 2,375
to a complaint against the valuation of a manufactured or mobile 2,376
home filed under this section, that the amount of taxes, 2,377
assessments, or other charges paid was in excess of the amount 2,378
due based on the valuation as finally determined, then the 2,379
overpayment shall be refunded in the manner prescribed in section 2,381
5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for 2,384
any year for which a complaint is pending before the county board 2,385
of revision does not abate the complaint or in any way affect the 2,386
hearing and determination thereof.
(M) If the county auditor determines that any tax, 2,388
assessment, charge, or any part thereof has been erroneously 2,389
charged as a result of a clerical error as defined in section 2,390
319.35 of the Revised Code, the county treasurer and the county 2,392
board of revision shall remove the erroneous charges on the 2,393
manufactured home tax list or delinquent manufactured home tax
list, and refund any erroneous charges that have been collected, 2,394
with interest, in the same manner as is prescribed in section 2,395
319.36 of the Revised Code for erroneous charges against real 2,396
property. 2,397
57
(N) AS USED IN THIS SECTION AND SECTION 4503.061 OF THE 2,399
REVISED CODE:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, 2,401
AND INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION 2,402
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF SECTION 2,404
4503.061 OF THE REVISED CODE.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES 2,406
CHARGED AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT 2,407
APPEARED ON THE MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. 2,408
CURRENT TAXES BECOME DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER 2,409
THE LAST DAY PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF 2,410
CURRENT TAXES WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN 2,411
CERTIFIED DELINQUENT. 2,412
(3) "DELINQUENT TAXES" MEANS: 2,414
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST 2,416
A MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY 2,417
PENALTIES OR INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN 2,418
UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A 2,420
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY 2,421
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES 2,422
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED 2,423
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST. 2,424
Sec. 4503.061. (A) All manufactured and mobile homes 2,433
shall be listed on either the real property tax list or the 2,434
manufactured home tax list of the county in which the home has 2,435
situs. Each owner shall follow the procedures in this section to 2,436
identify the home to the county auditor of the county containing 2,437
the taxing district in which the home has situs so that the 2,438
auditor may place the home on the appropriate tax list. 2,439
(B) When a manufactured or mobile home first acquires 2,442
situs in this state and is subject to real property taxation 2,443
pursuant to division (B)(1) or (2) of section 4503.06 of the 2,444
Revised Code, the owner shall present to the auditor of the 2,445
58
county containing the taxing district in which the home has its 2,446
situs the certificate of title for the home, together with proof 2,448
that all taxes due have been paid and proof that a relocation 2,449
notice was obtained for the home if required under this section. 2,451
Upon receiving the certificate of title and the required proofs,
the auditor shall place the home on the real property tax list 2,453
and proceed to treat the home as other properties on that list. 2,454
After the auditor has placed the home on the tax list of real and 2,456
public utility property, the auditor shall deliver the
certificate of title to the clerk of the court of common pleas 2,457
that issued it pursuant to SECTION 4505.11 of the Revised Code, 2,459
and the clerk shall inactivate the certificate of title. 2,460
(C)(1) When a manufactured or mobile home subject to a 2,462
manufactured home tax IS RELOCATED TO OR first acquires situs in 2,463
any county that has adopted a permanent manufactured home 2,466
registration system, as provided in division (F) of this section, 2,467
the owner, within thirty days after the home IS RELOCATED OR 2,468
FIRST acquires situs under section 4503.06 of the Revised Code, 2,470
shall register the home with the county auditor of the county 2,471
containing the taxing district in which the home has its situs. 2,472
For the first registration in each county of situs, the owner or 2,473
vendee in possession shall present to the county auditor an Ohio 2,474
certificate of title, certified copy of the certificate of title, 2,475
or memorandum certificate of title as such are required by law, 2,476
and proof, as required by the county auditor, that the home, if 2,477
it has previously been occupied and is being relocated, has been 2,478
previously registered, that all taxes due and required to be paid 2,480
under division (H)(1) of this section before a relocation notice 2,482
may be issued have been paid, and that a relocation notice was 2,483
obtained for the home if required by division (H) of this 2,484
section. IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO 2,485
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,486
OR MEMORANDUM CERTIFICATE OF TITLE AT THE TIME THE OWNER OR 2,487
VENDEE FIRST REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR 2,488
59
SHALL REGISTER THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT 2,489
THE OWNER OR VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, 2,490
CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM 2,491
CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN FOURTEEN DAYS 2,492
AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE DOCUMENT. 2,493
(2) When a manufactured or mobile home is registered for 2,495
the first time in a county and when the total tax due has been 2,496
paid as required by division (F) of section 4503.06 of the 2,497
Revised Code or divisions (E) and (H) of this section, the county 2,499
treasurer shall note by writing or by a stamp on the certificate 2,500
of title, certified copy of certificate of title, or memorandum 2,501
certificate of title that the home has been registered and that 2,502
the taxes due, if any, have been paid for the preceding five 2,503
years and for the current year. The treasurer shall then issue a 2,504
certificate evidencing registration and a decal to be displayed 2,505
on the street side of the home. Such certificate is valid in any 2,507
county in this state during the year for which it is issued. 2,508
(3) For each year thereafter, the county auditor TREASURER 2,510
shall issue an advance payment certificate to be presented to the 2,511
county treasurer with the payment of the A TAX BILL STATING THE 2,512
AMOUNT OF tax that is due UNDER SECTION 4503.06 OF THE REVISED 2,513
CODE, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When the 2,514
total tax due has been paid as required by division (F) of 2,515
section 4503.06 of the Revised Code, the county treasurer shall 2,516
issue a certificate evidencing registration that shall be valid 2,517
in any county in this state during the year for which the 2,518
certificate is issued. 2,519
(4) The permanent decal issued under this division is 2,521
valid during the period of ownership, except that when a 2,522
manufactured home is relocated in another county the owner shall 2,523
apply for a new registration as required by this section and 2,524
section 4503.06 of the Revised Code. 2,525
(D)(1) All owners of manufactured or mobile homes subject 2,527
to the manufactured home tax BEING RELOCATED TO OR having situs 2,528
60
in a county that has not adopted a permanent registration system, 2,530
as provided in division (F) of this section, shall register the 2,531
home within thirty days after the home IS RELOCATED OR FIRST 2,532
acquires situs under section 4503.06 of the Revised Code and 2,533
thereafter shall annually register the home with the county 2,534
auditor of the county containing the taxing district in which the 2,535
home has its situs.
(2) Upon the annual registration, the county auditor 2,537
TREASURER shall issue an advance payment certificate, A TAX BILL 2,538
stating the amount of annual manufactured home tax due, to be 2,540
presented to the county treasurer with the payment of the tax 2,541
that is due UNDER SECTION 4503.06 OF THE REVISED CODE, AS 2,542
PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When a manufactured 2,543
or mobile home is registered and when the tax for the current 2,544
one-half year has been paid as required by division (F) of 2,545
section 4503.06 of the Revised Code, the county treasurer shall 2,546
issue a certificate evidencing registration and a decal. Such 2,547
certificate and decal are valid in any county in this state 2,548
during the year for which they are issued. The decal shall be 2,549
displayed on the street side of the home. 2,550
(3) For the first annual registration in each county of 2,552
situs, the county auditor shall require the owner or vendee to 2,553
present an Ohio certificate of title, certified copy of the 2,554
certificate of title, or memorandum certificate of title as such 2,555
are required by law, and proof, as required by the county 2,556
auditor, that the manufactured or mobile home has been previously 2,557
registered, if such registration was required, that all taxes due 2,558
and required to be paid under division (H)(1) of this section 2,559
before a relocation notice may be issued have been paid, and that 2,561
a relocation notice was obtained for the home if required by 2,563
division (H) of this section. IF THE OWNER OR VENDEE DOES NOT 2,564
POSSESS THE OHIO CERTIFICATE OF TITLE, CERTIFIED COPY OF THE 2,565
CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE AT THE 2,566
TIME THE OWNER OR VENDEE FIRST REGISTERS THE HOME IN A COUNTY, 2,567
61
THE COUNTY AUDITOR SHALL REGISTER THE HOME WITHOUT PRESENTATION 2,568
OF THE DOCUMENT, BUT THE OWNER OR VENDEE SHALL PRESENT THE 2,569
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,570
OR MEMORANDUM CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN 2,571
FOURTEEN DAYS AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE 2,572
DOCUMENT. When the county treasurer receives the tax payment, 2,574
the county treasurer shall note by writing or by a stamp on the 2,575
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the home has been 2,577
registered for the current year and that the manufactured home
taxes due, if any, have been paid for the preceding five years 2,579
and for the current year.
(4) For subsequent annual registrations, the auditor may 2,581
require the owner or vendee in possession to present an Ohio 2,582
certificate of title, certified copy of the certificate of title, 2,583
or memorandum certificate of title to the county treasurer upon 2,584
payment of the manufactured home tax that is due. 2,585
(E)(1) Upon the application to transfer ownership of a 2,587
manufactured or mobile home for which manufactured home taxes are 2,588
paid pursuant to division (C) of section 4503.06 of the Revised 2,589
Code the clerk of the court of common pleas shall not issue any 2,590
certificate of title that does not contain or have attached both 2,591
of the following:
(a) An endorsement of the county auditor TREASURER stating 2,593
that the home has been registered for each year of ownership and 2,595
that all manufactured home taxes imposed pursuant to section 2,596
4503.06 of the Revised Code have been paid OR THAT NO TAX IS DUE; 2,597
(b) An endorsement of the county auditor that the 2,599
manufactured home transfer tax imposed pursuant to section 322.06 2,601
of the Revised Code has AND ANY FEES IMPOSED UNDER DIVISION (F) 2,602
OF SECTION 319.54 OF THE REVISED CODE HAVE been paid.
(2) If all the taxes have not been paid, the clerk shall 2,605
notify the vendee to contact the county treasurer of the county 2,606
containing the taxing district in which the home has its situs at 2,607
62
the time of the proposed transfer. The county treasurer shall 2,608
then collect all the taxes that are due for the year of the 2,609
transfer and all previous years not exceeding a total of five 2,610
years. The county treasurer shall distribute that part of the 2,611
collection owed to the county treasurer of other counties if the 2,613
home had its situs in another county during a particular year 2,615
when the unpaid tax became due and payable. The burden to prove 2,616
the situs of the home in the years that the taxes were not paid 2,617
is on the transferor of the home. UPON PAYMENT OF SUCH TAXES, 2,618
THE COUNTY AUDITOR SHALL REMOVE ALL REMAINING TAXES FROM THE 2,619
MANUFACTURED HOME TAX LIST AND THE DELINQUENT MANUFACTURED HOME 2,620
TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE ALL LIENS FOR 2,621
SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A CERTIFICATE OF 2,622
TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED HOME TAXES, 2,623
TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of 2,625
title has been issued, the transferee shall register the 2,626
manufactured or mobile home PURSUANT TO DIVISION (C) OR (D) OF 2,627
THIS SECTION with the county auditor of the county containing the 2,628
taxing district in which the home has its situs at the time of 2,630
REMAINS AFTER the transfer OR, IF THE HOME IS RELOCATED TO 2,631
ANOTHER COUNTY, WITH THE COUNTY AUDITOR OF THE COUNTY TO WHICH 2,632
THE HOME IS RELOCATED. The transferee need not pay the annual 2,633
tax for the year of acquisition if the original owner has already 2,634
paid the annual tax for that year. 2,635
(F) The county auditor may adopt a permanent registration 2,637
system and issue a permanent decal with the first registration as 2,638
prescribed by the tax commissioner. 2,639
(G) When any manufactured or mobile home required to be 2,641
registered by this section is not registered, the county auditor 2,642
shall impose a penalty of one hundred dollars upon the owner and 2,644
deposit the amount to the credit of the county real estate 2,645
assessment fund to be used to pay the costs of administering this 2,646
section and section 4503.06 of the Revised Code. If unpaid, the 2,647
63
penalty shall constitute a lien on the home and shall be added by 2,648
the county auditor to the manufactured home tax list for
collection. 2,649
(H)(1) Before moving a manufactured or mobile home on 2,651
public roads from one address to another address within this 2,652
state TO ANOTHER ADDRESS WITHIN OR OUTSIDE THIS STATE, the owner 2,653
of the home shall obtain a relocation notice, as provided by this 2,655
section, from the auditor of the county in which the home is
located if the home is currently subject to taxation pursuant to 2,656
section 4503.06 of the Revised Code. The auditor shall charge 2,657
five dollars for the notice, and deposit the amount to the credit 2,658
of the county real estate assessment fund to be used to pay the 2,659
costs of administering this section and section 4503.06 of the 2,660
Revised Code. The auditor shall not issue a relocation notice
unless all taxes owed on the home under section 4503.06 of the 2,661
Revised Code that were first charged to the home during the 2,663
period of ownership of the owner seeking the relocation notice 2,664
have been paid. If the home is being moved by a new owner of the 2,665
home or by a party taking repossession of the home, the auditor 2,666
shall not issue a relocation notice unless all of the taxes due 2,667
for the preceding five years and for the current year have been 2,668
paid. A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID 2,669
UNTIL THE LAST DAY OF DECEMBER OF THE YEAR IN WHICH IT WAS 2,670
ISSUED.
(2) If a manufactured or mobile home is not yet subject to 2,672
taxation under section 4503.06 of the Revised Code, the owner of 2,674
the home shall obtain a relocation notice from the dealer of the 2,675
home. Within thirty days after the manufactured or mobile home 2,676
is purchased, the dealer of the home shall provide the auditor of 2,677
the county in which the home is to be located written notice of 2,678
the name of the purchaser of the home, the registration number OR 2,679
VEHICLE IDENTIFICATION NUMBER of the home, and the address or 2,680
location to which the home is to be moved. The county auditor 2,681
shall provide to each manufactured and mobile home dealer, 2,682
64
without charge, a supply of relocation notices to be distributed 2,683
to purchasers pursuant to this section. 2,684
(3) The notice shall be in the form of a one-foot square 2,687
yellow sign with the words "manufactured home relocation notice"
printed prominently on it. The name of the owner of the home, 2,689
the home's registration number OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home is being 2,691
moved, and the county in which the notice is issued shall also be 2,692
entered on the notice.
(4) The relocation notice must be attached to the rear of 2,694
the home when the home is being moved on a public road. Except 2,695
as provided in division (H)(5) of this section, no person shall 2,697
drive a motor vehicle moving a manufactured or mobile home on a 2,698
public road from one address to another address within this state 2,699
unless a relocation notice is attached to the rear of the home. 2,700
(5) If the county auditor determines that a manufactured 2,703
or mobile home has been moved without a relocation notice as
required under this division, the auditor shall impose a penalty 2,705
of one hundred dollars upon the owner of the home and upon the 2,706
person who moved the home and deposit the amount to the credit of
the county real estate assessment fund to pay the costs of 2,707
administering this section and section 4503.06 of the Revised 2,708
Code. IF THE HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO 2,709
ANOTHER COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY 2,710
TO WHICH THE HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY 2,711
AUDITOR, UPON COLLECTION THEREOF, SHALL CAUSE AN AMOUNT EQUAL TO 2,713
THE PENALTY TO BE TRANSMITTED FROM THE COUNTY REAL ESTATE 2,714
ASSESSMENT FUND TO THE COUNTY AUDITOR OF THE COUNTY FROM WHICH 2,715
THE HOME WAS RELOCATED, WHO SHALL DEPOSIT THE AMOUNT TO THE 2,716
CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND. If the penalty 2,717
on the owner is unpaid, the penalty shall constitute a lien on
the home and the auditor shall add the penalty to the 2,719
manufactured home tax list for collection. If the county auditor 2,720
determines that a dealer that has sold a manufactured or mobile 2,721
65
home has failed to timely provide the information required under 2,722
this division, the auditor shall impose a penalty upon the dealer 2,723
in the amount of one hundred dollars. The penalty shall be 2,724
credited to the county real estate assessment fund and used to 2,725
pay the costs of administering this section and section 4503.06 2,726
of the Revised Code. 2,727
Sec. 4503.063. The county auditor and county treasurer may 2,736
appoint any suitable residents of the county as their deputies to 2,737
perform any of the duties required of them by sections 4503.06, 2,738
4503.061, and 4503.062 of the Revised Code. 2,739
The tax commissioner shall prescribe forms which shall 2,741
contain all relevant information necessary in the collection and 2,742
payment of the tax and the registration of manufactured and 2,743
mobile homes, as provided in sections 4503.06 and 4503.061 of the 2,744
Revised Code, and shall provide such other assistance as 2,745
necessary to enable the county auditor to administer the tax. 2,746
The tax commissioner, upon application of the county 2,748
auditor PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 OF THE 2,749
REVISED CODE, may extend the time for payment of the tax. 2,750
Sec. 4503.067. (A) At the same time the advance payment 2,759
certificate TAX BILL for the first half of the tax year is 2,760
issued, the county auditor shall issue a certificate of reduction 2,761
in assessable value of a manufactured or mobile home in 2,762
triplicate for each person who has complied with section 4503.066 2,763
of the Revised Code and been found by the auditor to be entitled 2,764
to a reduction of assessable value for the succeeding tax year. 2,765
The certificate shall set forth the assessable value of the home 2,766
calculated under section 4503.06 of the Revised Code and the 2,767
amount of the reduction in assessable value of the home 2,769
calculated under section 4503.065 of the Revised Code. Upon
issuance of the certificate, the auditor shall reduce the 2,770
assessable value of the home for the succeeding tax year by the 2,772
required amount and forward THE ORIGINAL AND one copy of the 2,773
certificate to the county treasurer. THE AUDITOR SHALL RETAIN 2,774
66
ONE COPY OF THE CERTIFICATE. The auditor TREASURER shall retain 2,775
the original CERTIFICATE and forward the remaining copy to the 2,776
recipient with the advance payment certificate submitted TAX BILL 2,778
DELIVERED pursuant to DIVISION (D)(6) OF section 4503.061 4503.06 2,780
of the Revised Code.
(B) If the application or a continuing application is not 2,782
approved, the auditor shall notify the applicant of the reasons 2,783
for denial no later than the first Monday in October. If a 2,784
person believes that the person's application for reduction in 2,785
assessable value of a home has been improperly denied or is for 2,786
less than that to which the person is entitled, the person may 2,788
file an appeal with the county board of revision no later than 2,789
the thirty-first day of January of the following calendar year. 2,790
The appeal shall be treated in the same manner as a complaint 2,791
relating to the valuation or assessment of real property under 2,792
Chapter 5715. of the Revised Code. 2,793
Sec. 4505.06. (A) Application for a certificate of title 2,802
shall be made in a form prescribed by the registrar of motor 2,803
vehicles, and shall be sworn to before a notary public or other 2,804
officer empowered to administer oaths. The application shall be 2,805
filed with the clerk of the court of common pleas of the county 2,806
in which the applicant resides if the applicant is a resident of 2,807
this state or, if not a resident, in the county in which the 2,808
transaction is consummated. An application for a certificate of 2,810
title may be filed electronically by electronic image 2,811
transmission in any county in which the clerk of the court of 2,812
common pleas permits an application to be filed electronically. 2,813
The signature of an officer empowered to administer oaths that 2,814
appears on an application for a certificate of title, or on any 2,815
other document required to be filed by this chapter that has been 2,816
filed electronically, is not a facsimile signature as defined in 2,817
section 9.10 of the Revised Code. Any payments required by this 2,819
chapter shall be considered as accompanying any electronically 2,820
transmitted application when payment actually is received by the 2,821
67
clerk. Payment of any fee or taxes may be made by electronic 2,822
transfer of funds.
The application for a certificate of title shall be 2,824
accompanied by the fee prescribed in section 4505.09 of the 2,825
Revised Code; and if a certificate of title previously has been 2,826
issued for the motor vehicle in this state, it shall be 2,827
accompanied by that certificate of title duly assigned, unless 2,828
otherwise provided in this chapter. If a certificate of title 2,829
previously has not been issued for the motor vehicle in this 2,830
state, the application, unless otherwise provided in this 2,831
chapter, shall be accompanied by a manufacturer's or importer's 2,832
certificate or by a certificate of title of another state from 2,834
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 2,835
in another state, the application also shall be accompanied by 2,836
the physical inspection certificate required by section 4505.061 2,837
of the Revised Code. If the application is made by two persons 2,838
regarding a motor vehicle in which they wish to establish joint 2,839
ownership with right of survivorship they may do so as provided 2,840
in section 2106.17 of the Revised Code. The clerk shall retain 2,841
the evidence of title presented by the applicant and on which the 2,842
certificate of title is issued. The clerk shall use reasonable 2,843
diligence in ascertaining whether or not the facts in the 2,844
application are true by checking the application and documents 2,845
accompanying it with the records of motor vehicles in the clerk's 2,846
office; if satisfied that the applicant is the owner of the motor 2,847
vehicle and that the application is in the proper form, the 2,848
clerk, within five business days after the application is filed, 2,849
shall issue a certificate of title over the clerk's signature and 2,850
sealed with the clerk's seal. For purposes of the transfer of a 2,851
certificate of title, if the clerk is satisfied that the secured 2,852
party has duly discharged a lien notation, but has not canceled 2,853
the lien notation with the clerk of the county of origin, the 2,854
clerk may cancel the lien notation on the automated title 2,855
68
processing system and notify the clerk of the county of origin. 2,856
In the case of the sale of a motor vehicle to a general 2,858
buyer or user by a dealer, by a motor vehicle leasing dealer 2,859
selling the motor vehicle to the lessee or, in a case in which 2,860
the leasing dealer subleased the motor vehicle, the sublessee, at 2,861
the end of the lease agreement or sublease agreement, or by a 2,862
manufactured home broker, the certificate of title shall be 2,863
obtained in the name of the buyer by the dealer, leasing dealer, 2,865
or the manufactured home broker, as the case may be, upon 2,866
application signed by the buyer. The certificate of title shall 2,867
be issued within five business days after the application for 2,868
title is filed with the clerk. If the buyer of the motor vehicle 2,869
previously leased the motor vehicle and is buying the motor 2,871
vehicle at the end of the lease pursuant to that lease, the 2,872
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 2,873
motor vehicle to the buyer or by the motor vehicle leasing dealer 2,874
who subleased the motor vehicle to the buyer under a sublease 2,875
agreement.
In all other cases, except as provided in division (D)(2) 2,877
of section 4505.11 of the Revised Code, such certificates shall 2,878
be obtained by the buyer. In all cases of transfer of a motor 2,880
vehicle, the application for certificate of title shall be filed 2,881
within thirty days after the assignment or delivery of the motor 2,882
vehicle. If an application for a certificate of title is not 2,883
filed within that period, the clerk shall collect a fee of five 2,884
dollars for the issuance of the certificate, except that no such 2,885
fee shall be required from a motor vehicle salvage dealer, as 2,886
defined in division (A) of section 4738.01 of the Revised Code, 2,887
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 2,888
established by this chapter, and shall be retained by the clerk. 2,889
The registrar shall provide, on the certificate of title form 2,890
prescribed by section 4505.07 of the Revised Code, language 2,891
69
necessary to give evidence of the date on which the assignment or 2,892
delivery of the motor vehicle was made. 2,893
As used in this division, "lease agreement," "lessee," and 2,895
"sublease agreement" have the same meanings as in section 4505.04 2,896
of the Revised Code.
(B) The clerk, except as provided in this section, shall 2,898
refuse to accept for filing any application for a certificate of 2,899
title and shall refuse to issue a certificate of title unless the 2,900
dealer or manufactured home broker or the applicant, in cases in 2,901
which the certificate shall be obtained by the buyer, submits 2,902
with the application payment of the tax levied by or pursuant to 2,903
Chapters 5739. and 5741. of the Revised Code. Upon payment of 2,904
the tax in accordance with division (E) of this section, the 2,905
clerk shall issue a receipt prescribed by the registrar and 2,906
agreed upon by the tax commissioner showing payment of the tax or 2,907
a receipt issued by the commissioner showing the payment of the 2,908
tax. When submitting payment of the tax to the clerk, a dealer 2,909
shall retain any discount to which the dealer is entitled under 2,910
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 2,912
the clerk may retain a poundage fee of one and one one-hundredth 2,913
per cent, which shall be paid into the certificate of title 2,914
administration fund created by section 325.33 of the Revised 2,916
Code.
In the case of casual sales of motor vehicles, as defined 2,918
in section 4517.01 of the Revised Code, the price for the purpose 2,920
of determining the tax shall be the purchase price on the 2,921
assigned certificate of title executed by the seller and filed 2,922
with the clerk by the buyer on a form to be prescribed by the 2,923
registrar, which shall be prima-facie evidence of the amount for 2,924
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 2,926
title that the odometer reflects mileage in excess of the 2,927
designed mechanical limit of the odometer, the clerk shall enter 2,928
70
the phrase "exceeds mechanical limits" following the mileage 2,929
designation. If the transferor indicates on the certificate of 2,930
title that the odometer reading is not the actual mileage, the 2,931
clerk shall enter the phrase "nonactual: warning - odometer 2,933
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 2,935
the transferor, but is not liable for any errors or omissions of 2,936
the clerk or those of the clerk's deputies in the performance of 2,937
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 2,939
transferor shall swear to the true selling price and, except as 2,940
provided in this division, the true odometer reading of the motor 2,941
vehicle. The registrar may prescribe an affidavit in which the 2,942
seller and buyer provide information pertaining to the odometer 2,943
reading of the motor vehicle in addition to that required by this 2,944
section, as such information may be required by the United States 2,945
secretary of transportation by rule prescribed under authority of 2,946
subchapter IV of the "Motor Vehicle Information and Cost Savings 2,947
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 2,948
(2) Division (C)(1) of this section does not require the 2,951
giving of information concerning the odometer and odometer 2,952
reading of a motor vehicle when ownership of a motor vehicle is 2,953
being transferred as a result of a bequest, under the laws of 2,954
intestate succession, to a surviving spouse pursuant to section 2,955
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 2,956
connection with the creation of a security interest. 2,957
(D) When the transfer to the applicant was made in some 2,959
other state or in interstate commerce, the clerk, except as 2,960
provided in this section, shall refuse to issue any certificate 2,961
of title unless the tax imposed by or pursuant to Chapter 5741. 2,963
of the Revised Code has been paid as evidenced by a receipt 2,964
issued by the tax commissioner, or unless the applicant submits 2,965
with the application payment of the tax. Upon payment of the tax 2,966
in accordance with division (E) of this section, the clerk shall 2,967
71
issue a receipt prescribed by the registrar and agreed upon by 2,969
the tax commissioner, showing payment of the tax. For receiving 2,970
and disbursing such taxes paid to the clerk, the clerk may retain 2,971
a poundage fee of one per cent. When the vendor is not regularly 2,972
engaged in the business of selling motor vehicles, the vendor 2,974
shall not be required to purchase a vendor's license or make 2,975
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 2,977
or by certified check, draft, or money order payable to the clerk 2,978
and submitted with an application for a certificate of title 2,980
under division (B) or (D) of this section. The clerk also may 2,981
accept payment of the tax by corporate, business, or personal 2,982
check, credit card, electronic transfer or wire transfer, debit 2,983
card, or any other accepted form of payment made payable to the 2,984
clerk. The clerk may require bonds, guarantees, or letters of 2,985
credit to ensure the collection of corporate, business, or 2,986
personal checks. Any service fee charged by a third party to a 2,987
clerk for the use of any form of payment may be paid by the clerk 2,988
from the certificate of title administration fund created in 2,989
section 325.33 of the Revised Code, or may be assessed by the 2,990
clerk upon the applicant as an additional fee. Upon collection, 2,991
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 2,992
The clerk shall make a good faith effort to collect any 2,994
payment of taxes due but not made because the payment was 2,995
returned or dishonored, but the clerk is not personally liable 2,996
for the payment of uncollected taxes or uncollected fees. The 2,997
clerk shall notify the tax commissioner of any such payment of 2,998
taxes that is due but not made and shall furnish such information 2,999
to the commissioner as the commissioner requires. The clerk 3,000
shall deduct the amount of taxes due but not paid from the 3,001
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 3,002
may collect taxes due by assessment in the manner provided in 3,003
72
section 5739.13 of the Revised Code.
Any person who presents payment that is returned or 3,005
dishonored for any reason is liable to the clerk for payment of a 3,006
penalty over and above the amount of the taxes due. The clerk 3,007
shall determine the amount of the penalty, which shall be no 3,008
greater than that amount necessary to compensate the clerk for 3,009
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 3,010
remedies and procedures provided in this section are in addition 3,011
to any other available civil or criminal remedies. Subsequently 3,012
collected penalties, poundage, and title fees, less any title fee 3,014
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 3,015
administration fund. Subsequently collected taxes, less 3,016
poundage, shall be sent by the clerk to the treasurer of state at 3,017
the next scheduled periodic remittance of tax payments, with such 3,018
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 3,019
(F) In the following cases, the clerk shall accept for 3,021
filing such application and shall issue a certificate of title 3,022
without requiring payment or evidence of payment of the tax: 3,023
(1) When the purchaser is this state or any of its 3,025
political subdivisions, a church, or an organization whose 3,026
purchases are exempted by section 5739.02 of the Revised Code; 3,027
(2) When the transaction in this state is not a retail 3,029
sale as defined by section 5739.01 of the Revised Code; 3,030
(3) When the purchase is outside this state or in 3,032
interstate commerce and the purpose of the purchaser is not to 3,033
use, store, or consume within the meaning of section 5741.01 of 3,034
the Revised Code; 3,035
(4) When the purchaser is the federal government; 3,037
(5) When the motor vehicle was purchased outside this 3,039
state for use outside this state; 3,040
(6) When the motor vehicle is purchased by a nonresident 3,042
73
of this state for immediate removal from this state, and will be 3,043
permanently titled and registered in another state, as provided 3,044
by division (B)(23) of section 5739.02 of the Revised Code, and 3,045
upon presentation of a copy of the affidavit provided by that 3,046
section, and a copy of the exemption certificate provided by 3,047
section 5739.03 of the Revised Code. 3,048
The clerk shall forward all payments of taxes, less 3,050
poundage fee, to the treasurer of state in a manner to be 3,051
prescribed by the tax commissioner and shall furnish such 3,052
information to the commissioner as the commissioner requires. 3,053
(G) An application, as prescribed by the registrar and 3,056
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 3,057
application shall contain the following notice in bold lettering: 3,058
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 3,059
are required by law to state the true selling price. A false 3,060
statement is in violation of section 2921.13 of the Revised Code 3,062
and is punishable by six months' imprisonment or a fine of up to 3,063
one thousand dollars, or both. All transfers are audited by the 3,064
department of taxation. The seller and buyer must provide any 3,065
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 3,066
(H) For sales of manufactured homes or mobile homes 3,068
occurring on or after January 1, 2000, the clerk shall accept for 3,069
filing, pursuant to Chapter 5739. of the Revised Code, an 3,071
application for a certificate of title for a manufactured home or 3,072
mobile home without requiring payment of any tax pursuant to 3,073
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 3,075
Code, or a receipt issued by the tax commissioner showing payment 3,076
of the tax. For sales of manufactured homes or mobile homes 3,077
occurring on or after January 1, 2000, the applicant shall pay to 3,078
the clerk a AN ADDITIONAL fee of five dollars for each 3,080
certificate of title issued by the clerk for a manufactured or 3,081
mobile home PURSUANT TO DIVISION (H) OF SECTION 4505.11 OF THE 3,082
74
REVISED CODE AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON 3,083
TRANSFER OF OWNERSHIP OF THE HOME. The clerk shall credit the 3,084
fee to the county title administration fund, and the fee shall be 3,085
used to pay the expenses of archiving such certificates pursuant 3,086
to division (A) of section 4505.08 and division (H)(3) of section 3,088
4505.11 of the Revised Code. The tax commissioner shall 3,090
administer any tax on a manufactured or mobile home pursuant to 3,091
Chapters 5739. and 5741. of the Revised Code. 3,092
Sec. 4505.11. (A) Each owner of a motor vehicle and each 3,101
person mentioned as owner in the last certificate of title, when 3,102
the motor vehicle is dismantled, destroyed, or changed in such 3,103
manner that it loses its character as a motor vehicle, or changed 3,104
in such manner that it is not the motor vehicle described in the 3,105
certificate of title, shall surrender the certificate of title to 3,107
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 3,109
holders of any liens noted thereon, shall enter a cancellation 3,110
upon the clerk's records and shall notify the registrar of motor 3,111
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 3,113
manner prescribed by this section, the clerk and the registrar of 3,115
motor vehicles may cancel and destroy all certificates and all 3,116
memorandum certificates in that chain of title. 3,117
(B) Where an Ohio certificate of title or salvage 3,119
certificate of title to a motor vehicle is assigned to a salvage 3,120
dealer, the dealer is not required to obtain an Ohio certificate 3,122
of title or a salvage certificate of title to the motor vehicle 3,123
in the dealer's own name if the dealer dismantles or destroys the 3,124
motor vehicle, indicates the number of the dealer's motor vehicle 3,125
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 3,127
the face of the certificate of title or salvage certificate of 3,128
title, and surrenders the certificate of title or salvage 3,129
certificate of title to the clerk of the court of common pleas as 3,130
provided in division (A) of this section. If the salvage dealer 3,131
75
retains the motor vehicle for resale, the dealer shall make 3,132
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 3,133
of this section. 3,134
(C)(1) When an insurance company declares it economically 3,136
impractical to repair such a motor vehicle and has paid an agreed 3,137
price for the purchase of the motor vehicle to any insured or 3,138
claimant owner, the insurance company shall receive the 3,139
certificate of title and the motor vehicle and proceed as 3,140
follows. Within thirty days the insurance company shall deliver 3,141
the certificate of title to the clerk of the court of common 3,142
pleas and shall make application for a salvage certificate of 3,143
title. The clerk shall issue the salvage certificate of title on 3,144
a form, prescribed by the registrar, that shall be easily 3,146
distinguishable from the original certificate of title and shall 3,147
bear the same number and information as the original certificate 3,148
of title. Except as provided in division (C)(2) of this section, 3,149
the salvage certificate of title shall be assigned by the 3,150
insurance company to a salvage dealer or any other person for use 3,151
as evidence of ownership upon the sale or other disposition of 3,152
the motor vehicle, and the salvage certificate of title shall be 3,153
transferrable to any other person. The clerk shall charge a fee 3,154
of four dollars for the cost of processing each salvage 3,155
certificate of title. 3,156
(2) If an insurance company considers a motor vehicle as 3,158
described in division (C)(1) of this section to be impossible to 3,159
restore for highway operation, the insurance company may assign 3,160
the certificate of title to the motor vehicle to a salvage dealer 3,161
or scrap metal processing facility and send the assigned 3,162
certificate of title to the clerk of the court of common pleas of 3,163
the county in which the salvage dealer or scrap metal processing 3,164
facility is located. The insurance company shall mark the face 3,165
of the certificate of title "FOR DESTRUCTION" and shall deliver a 3,166
photocopy of the certificate of title to the salvage dealer or 3,167
76
scrap metal processing facility for its records. 3,168
(3) If an insurance company declares it economically 3,170
impractical to repair a motor vehicle, agrees to pay to the 3,171
insured or claimant owner an amount in settlement of a claim 3,172
against a policy of motor vehicle insurance covering the motor 3,173
vehicle, and agrees to permit the insured or claimant owner to 3,174
retain possession of the motor vehicle, the insurance company 3,175
shall not pay the insured or claimant owner any amount in 3,176
settlement of the insurance claim until the owner obtains a 3,177
salvage certificate of title to the vehicle and furnishes a copy 3,178
of the salvage certificate of title to the insurance company. 3,179
(D) When a self-insured organization, rental or leasing 3,181
company, or secured creditor becomes the owner of a motor vehicle 3,182
that is burned, damaged, or dismantled and is determined to be 3,183
economically impractical to repair, the self-insured 3,184
organization, rental or leasing company, or secured creditor 3,185
shall do one of the following: 3,186
(1) Mark the face of the certificate of title to the motor 3,188
vehicle "FOR DESTRUCTION" and surrender the certificate of title 3,189
to the clerk of the court of common pleas for cancellation as 3,190
described in division (A) of this section. The self-insured 3,191
organization, rental or leasing company, or secured creditor 3,192
thereupon shall deliver the motor vehicle, together with a 3,193
photocopy of the certificate of title, to a salvage dealer or 3,194
scrap metal processing facility and shall cause the motor vehicle 3,195
to be dismantled, flattened, crushed, or destroyed. 3,196
(2) Obtain a salvage certificate of title to the motor 3,198
vehicle in the name of the self-insured organization, rental or 3,199
leasing company, or secured creditor, as provided in division 3,200
(C)(1) of this section, and then sell or otherwise dispose of the 3,201
motor vehicle. If the motor vehicle is sold, the self-insured 3,202
organization, rental or leasing company, or secured creditor 3,203
shall obtain a salvage certificate of title to the motor vehicle 3,204
in the name of the purchaser from the clerk of the court of 3,205
77
common pleas of the county in which the purchaser resides. 3,206
(E) If a motor vehicle titled with a salvage certificate 3,208
of title is restored for operation upon the highways, application 3,209
shall be made to the clerk of the court of common pleas for a 3,210
certificate of title. Upon inspection by the state highway 3,211
patrol, which shall include establishing proof of ownership and 3,212
an inspection of the motor number and vehicle identification 3,213
number of the motor vehicle and of documentation or receipts for 3,214
the materials used in restoration by the owner of the motor 3,215
vehicle being inspected, which documentation or receipts shall be 3,216
presented at the time of inspection, the clerk, upon surrender of 3,217
the salvage certificate of title, shall issue a certificate of 3,218
title for a fee prescribed by the registrar. The certificate of 3,219
title shall be in the same form as the original certificate of 3,220
title, shall bear the same number as the salvage certificate of 3,221
title and the original certificate of title, and shall bear the 3,222
words "REBUILT SALVAGE" in black boldface letters on its face. 3,223
Every subsequent certificate of title, memorandum certificate of 3,224
title, or duplicate certificate of title issued for the motor 3,225
vehicle also shall bear the words "REBUILT SALVAGE" in black 3,227
boldface letters on its face. The exact location on the face of 3,228
the certificate of title of the words "REBUILT SALVAGE" shall be 3,229
determined by the registrar, who shall develop an automated 3,230
procedure within the automated title processing system to comply 3,231
with this division. The clerk shall use reasonable care in 3,232
performing the duties imposed on the clerk by this division in 3,233
issuing a certificate of title pursuant to this division, but the 3,235
clerk is not liable for any of the clerk's errors or omissions or 3,236
those of the clerk's deputies, or the automated title processing 3,238
system in the performance of those duties. A fee of forty
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 3,240
and thereafter shall be assessed by the state highway patrol for 3,241
each inspection made pursuant to this division and shall be 3,242
deposited into the state highway safety fund established by 3,243
78
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 3,245
state a motor vehicle, title to which is evidenced by a salvage 3,246
certificate of title, except to deliver the motor vehicle 3,247
pursuant to an appointment for an inspection under this section. 3,248
(G) No motor vehicle the certificate of title to which has 3,250
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 3,251
court of common pleas shall be used for anything except parts and 3,252
scrap metal. 3,253
(H)(1) Except as otherwise provided in this division, an 3,256
owner of a manufactured or mobile home that will be taxed as real 3,257
property pursuant to division (B) of section 4503.06 of the 3,258
Revised Code, shall surrender the certificate of title to the 3,260
auditor of the county containing the taxing district in which the 3,261
home is located. An owner whose home qualifies for real property 3,262
taxation under division DIVISIONS (B)(1)(a) and (b) of section 3,264
4503.06 of the Revised Code shall surrender the certificate 3,266
within fifteen days after the home meets the conditions specified 3,267
in that division THOSE DIVISIONS. The auditor shall deliver the 3,268
certificate of title to the clerk of the court of common pleas 3,270
that WHO issued it.
(2) If the certificate of title for a manufactured or 3,272
mobile home that is to be taxed as real property is held by a 3,273
lienholder, the lienholder shall surrender the certificate of 3,275
title to the auditor of the county containing the taxing district 3,276
in which the home is located, and the auditor shall deliver the 3,277
certificate of title to THE clerk the of the court of common 3,278
pleas that WHO issued it. The lienholder shall surrender the 3,279
certificate within thirty days after both of the following have 3,280
occurred: 3,281
(a) The homeowner has provided written notice to the 3,284
lienholder requesting that the certificate of title be
surrendered to the auditor of the county containing the taxing 3,286
district in which the home is located; 3,287
79
(b) The homeowner has either paid the lienholder the 3,290
remaining balance owed to the lienholder, or, with the
lienholder's consent, executed and delivered to the lienholder a 3,292
mortgage on the home and land on which the home is sited in the 3,293
amount of the remaining balance owed to the lienholder. 3,294
(3) Upon the delivery of a certificate of title by the 3,296
county auditor to the clerk of the court, the clerk of the court 3,298
shall inactivate it and retain it for a period of thirty years. 3,299
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR 3,301
MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION 3,302
(B) OF SECTION 4503.06 OF THE REVISED CODE AND THAT NO LONGER 3,303
SATISFIES DIVISIONS (B)(1)(a) AND (b) OR DIVISIONS (B)(2)(a) AND 3,305
(b) OF THAT SECTION, THE CLERK OF COURT SHALL REACTIVATE THE 3,307
RECORD OF THE CERTIFICATE OF TITLE THAT WAS INACTIVATED UNDER
DIVISION (H)(3) OF THIS SECTION AND SHALL ISSUE A NEW CERTIFICATE 3,309
OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR HAS ATTACHED TO
IT ALL OF THE FOLLOWING: 3,310
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL 3,312
PROPERTY TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII OF THE 3,313
REVISED CODE AND DIVISION (B) OF SECTION 4503.06 OF THE REVISED 3,314
CODE FOR ALL PRECEDING TAX YEARS HAVE BEEN PAID; 3,315
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME 3,317
WILL BE REMOVED FROM THE REAL PROPERTY TAX LIST; 3,318
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER 3,320
LIENS ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, 3,321
THAT THE MORTGAGEE OR LIENHOLDER HAS CONSENTED TO THE 3,322
REACTIVATION OF THE CERTIFICATE OF TITLE. 3,323
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING 3,332
section 4511.01 of the Revised Code apply to sections 4513.01 to 3,335
4513.37, inclusive, of the Revised Code "MOTOR VEHICLE" INCLUDES 3,336
MANUFACTURED HOMES AND MOBILE HOMES FOR THE PURPOSES OF SECTIONS 3,337
4513.60 TO 4513.65 OF THE REVISED CODE.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 3,346
the Revised Code: 3,347
80
(A) "Persons" includes individuals, firms, partnerships, 3,349
associations, joint stock companies, corporations, and any 3,350
combinations of individuals. 3,351
(B) "Motor vehicle" means motor vehicle as defined in 3,353
section 4501.01 of the Revised Code and also includes 3,354
"all-purpose vehicle" and "off-highway motorcycle" as those terms 3,355
are defined in section 4519.01 of the Revised Code AND 3,356
MANUFACTURED AND MOBILE HOMES.
(C) "New motor vehicle" means a motor vehicle, the legal 3,358
title to which has never been transferred by a manufacturer, 3,359
remanufacturer, distributor, or dealer to an ultimate purchaser. 3,360
(D) "Ultimate purchaser" means, with respect to any new 3,362
motor vehicle, the first person, other than a dealer purchasing 3,363
in the capacity of a dealer, who in good faith purchases such new 3,365
motor vehicle for purposes other than resale. 3,366
(E) "Business" includes any activities engaged in by any 3,368
person for the object of gain, benefit, or advantage either 3,369
direct or indirect. 3,370
(F) "Engaging in business" means commencing, conducting, 3,372
or continuing in business, or liquidating a business when the 3,373
liquidator thereof holds self out to be conducting such business; 3,376
making a casual sale or otherwise making transfers in the 3,377
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 3,378
the transferor's assets is not engaging in business. 3,379
(G) "Retail sale" or "sale at retail" means the act or 3,381
attempted act of selling, bartering, exchanging, or otherwise 3,382
disposing of a motor vehicle to an ultimate purchaser for use as 3,383
a consumer. 3,384
(H) "Retail installment contract" includes any contract in 3,386
the form of a note, chattel mortgage, conditional sales contract, 3,387
lease, agreement, or other instrument payable in one or more 3,388
installments over a period of time and arising out of the retail 3,389
sale of a motor vehicle. 3,390
81
(I) "Farm machinery" means all machines and tools used in 3,392
the production, harvesting, and care of farm products. 3,393
(J) "Dealer" or "motor vehicle dealer" means any new motor 3,395
vehicle dealer, any motor vehicle leasing dealer, and any used 3,396
motor vehicle dealer. 3,397
(K) "New motor vehicle dealer" means any person engaged in 3,399
the business of selling at retail, displaying, offering for sale, 3,400
or dealing in new motor vehicles pursuant to a contract or 3,401
agreement entered into with the manufacturer, remanufacturer, or 3,402
distributor of the motor vehicles. 3,403
(L) "Used motor vehicle dealer" means any person engaged 3,405
in the business of selling, displaying, offering for sale, or 3,406
dealing in used motor vehicles, at retail or wholesale, but does 3,407
not mean any new motor vehicle dealer selling, displaying, 3,408
offering for sale, or dealing in used motor vehicles incidentally 3,409
to engaging in the business of selling, displaying, offering for 3,410
sale, or dealing in new motor vehicles, any person engaged in the 3,411
business of dismantling, salvaging, or rebuilding motor vehicles 3,412
by means of using used parts, or any public officer performing 3,413
official duties. 3,414
(M) "Motor vehicle leasing dealer" means any person 3,416
engaged in the business of regularly making available, offering 3,417
to make available, or arranging for another person to use a motor 3,418
vehicle pursuant to a bailment, lease, sublease, or other 3,419
contractual arrangement under which a charge is made for its use 3,421
at a periodic rate for a term of thirty days or more, and title 3,422
to the motor vehicle is in and remains in the motor vehicle 3,424
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 3,425
not in the user, but does not mean a manufacturer or its 3,427
affiliate leasing to its employees or to dealers. 3,428
(N) "Salesperson" means any person employed by a dealer or 3,430
manufactured home broker to sell, display, and offer for sale, or 3,431
deal in motor vehicles for a commission, compensation, or other 3,433
82
valuable consideration, but does not mean any public officer 3,434
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 3,436
a person other than a new motor vehicle dealer, used motor 3,437
vehicle dealer, motor vehicle salvage dealer, as defined in 3,438
division (A) of section 4738.01 of the Revised Code, salesperson, 3,439
motor vehicle auction owner, manufacturer, or distributor acting 3,440
in the capacity of a dealer, salesperson, auction owner, 3,441
manufacturer, or distributor, to a person who purchases the motor 3,442
vehicle for use as a consumer. 3,443
(P) "Motor vehicle show" means a display of current models 3,445
of motor vehicles whereby the primary purpose is the exhibition 3,446
of competitive makes and models in order to provide the general 3,447
public the opportunity to review and inspect various makes and 3,448
models of motor vehicles at a single location. 3,449
(Q) "Motor vehicle auction owner" means any person who is 3,451
engaged wholly or in part in the business of auctioning motor 3,452
vehicles. 3,453
(R) "Manufacturer" means a person who manufactures, 3,455
assembles, or imports motor vehicles, including motor homes, but 3,456
does not mean a person who only assembles or installs a body, 3,457
special equipment unit, finishing trim, or accessories on a motor 3,458
vehicle chassis supplied by a manufacturer or distributor. 3,459
(S) "Tent-type fold-out camping trailer" means any vehicle 3,461
intended to be used, when stationary, as a temporary shelter with 3,462
living and sleeping facilities, and which is subject to the 3,463
following properties and limitations: 3,464
(1) A minimum of twenty-five per cent of the fold-out 3,466
portion of the top and sidewalls combined must be constructed of 3,467
canvas, vinyl, or other fabric, and form an integral part of the 3,468
shelter. 3,469
(2) When folded, the unit must not exceed: 3,471
(a) Fifteen feet in length, exclusive of bumper and 3,473
tongue; 3,474
83
(b) Sixty inches in height from the point of contact with 3,476
the ground; 3,477
(c) Eight feet in width; 3,479
(d) One ton gross weight at time of sale. 3,481
(T) "Distributor" means any person authorized by a motor 3,483
vehicle manufacturer to distribute new motor vehicles to licensed 3,484
new motor vehicle dealers, but does not mean a person who only 3,485
assembles or installs a body, special equipment unit, finishing 3,486
trim, or accessories on a motor vehicle chassis supplied by a 3,487
manufacturer or distributor. 3,488
(U) "Flea market" means a market place, other than a 3,490
dealer's location licensed under this chapter, where a space or 3,491
location is provided for a fee or compensation to a seller to 3,492
exhibit and offer for sale or trade, motor vehicles to the 3,493
general public. 3,494
(V) "Franchise" means any written agreement, contract, or 3,496
understanding between any motor vehicle manufacturer or 3,497
remanufacturer engaged in commerce and any motor vehicle dealer, 3,498
which purports to fix the legal rights and liabilities of the 3,499
parties to such agreement, contract, or understanding. 3,500
(W) "Franchisee" means a person who receives new motor 3,502
vehicles from the franchisor under a franchise agreement and who 3,503
offers, sells, and provides service for such new motor vehicles 3,504
to the general public. 3,505
(X) "Franchisor" means a new motor vehicle manufacturer, 3,507
remanufacturer, or distributor who supplies new motor vehicles 3,508
under a franchise agreement to a franchisee. 3,509
(Y) "Dealer organization" means a state or local trade 3,511
association the membership of which is comprised predominantly of 3,512
new motor vehicle dealers. 3,513
(Z) "Factory representative" means a representative 3,515
employed by a manufacturer, remanufacturer, or by a factory 3,516
branch primarily for the purpose of promoting the sale of its 3,517
motor vehicles, parts, or accessories to dealers or for 3,518
84
supervising or contacting its dealers or prospective dealers. 3,519
(AA) "Administrative or executive management" means those 3,521
individuals who are not subject to federal wage and hour laws. 3,522
(BB) "Good faith" means honesty in the conduct or 3,524
transaction concerned and the observance of reasonable commercial 3,525
standards of fair dealing in the trade as is defined in division 3,526
(S) of section 1301.01 of the Revised Code, including, but not 3,527
limited to, the duty to act in a fair and equitable manner so as 3,528
to guarantee freedom from coercion, intimidation, or threats of 3,529
coercion or intimidation; provided however, that recommendation, 3,530
endorsement, exposition, persuasion, urging, or argument shall 3,531
not be considered to constitute a lack of good faith. 3,532
(CC) "Coerce" means to compel or attempt to compel by 3,534
failing to act in good faith or by threat of economic harm, 3,535
breach of contract, or other adverse consequences. Coerce does 3,536
not mean to argue, urge, recommend, or persuade. 3,537
(DD) "Relevant market area" means any area within a radius 3,539
of ten miles from the site of a potential new dealership, except 3,540
that for manufactured home or recreational vehicle dealerships 3,541
the radius shall be twenty-five miles. 3,542
(EE) "Wholesale" or "at wholesale" means the act or 3,544
attempted act of selling, bartering, exchanging, or otherwise 3,545
disposing of a motor vehicle to a transferee for the purpose of 3,546
resale and not for ultimate consumption by that transferee. 3,547
(FF) "Motor vehicle wholesaler" means any person licensed 3,549
as a dealer under the laws of another state and engaged in the 3,551
business of selling, displaying, or offering for sale used motor 3,552
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 3,553
(GG)(1) "Remanufacturer" means a person who assembles or 3,555
installs passenger seating, walls, a roof elevation, or a body 3,556
extension on a conversion van with the motor vehicle chassis 3,557
supplied by a manufacturer or distributor, a person who modifies 3,559
a truck chassis supplied by a manufacturer or distributor for use 3,560
85
as a public safety or public service vehicle, a person who 3,561
modifies a motor vehicle chassis supplied by a manufacturer or 3,562
distributor for use as a limousine or hearse, or a person who 3,563
modifies an incomplete motor vehicle cab and chassis supplied by 3,564
a new motor vehicle dealer or distributor for use as a tow truck, 3,565
but does not mean either of the following: 3,566
(a) A person who assembles or installs passenger seating, 3,568
walls, a roof elevation, or a body extension on a manufactured 3,569
home as defined in division (C)(4) of section 3781.06 of the 3,570
Revised Code, a mobile home as defined in division (O) and 3,572
referred to in division (B) of section 4501.01 of the Revised 3,573
Code, or a recreational vehicle as defined in division (Q) and 3,574
referred to in division (B) of section 4501.01 of the Revised 3,575
Code;
(b) A person who assembles or installs special equipment 3,577
or accessories for handicapped persons, as defined in section 3,578
4503.44 of the Revised Code, upon a motor vehicle chassis 3,579
supplied by a manufacturer or distributor. 3,580
(2) For the purposes of division (GG)(1) of this section, 3,582
"public safety vehicle or public service vehicle" means a fire 3,584
truck, ambulance, school bus, street sweeper, garbage packing 3,585
truck, or cement mixer, or a mobile self-contained facility 3,586
vehicle.
(3) For the purposes of division (GG)(1) of this section, 3,588
"limousine" means a motor vehicle, designed only for the purpose 3,589
of carrying nine or fewer passengers, that a person modifies by 3,590
cutting the original chassis, lengthening the wheelbase by forty 3,591
inches or more, and reinforcing the chassis in such a way that 3,593
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 3,594
deemed to be a remanufacturer who produces limousines unless the 3,595
person has a written agreement with the manufacturer of the 3,596
chassis the person utilizes to produce the limousines to complete 3,597
properly the remanufacture of the chassis into limousines. 3,598
86
(4) For the purposes of division (GG)(1) of this section, 3,600
"hearse" means a motor vehicle, designed only for the purpose of 3,601
transporting a single casket, that is equipped with a compartment 3,602
designed specifically to carry a single casket that a person 3,603
modifies by cutting the original chassis, lengthening the 3,604
wheelbase by ten inches or more, and reinforcing the chassis in 3,605
such a way that all modifications comply with all applicable 3,606
federal motor vehicle safety standards. No person shall qualify 3,607
as or be deemed to be a remanufacturer who produces hearses 3,608
unless the person has a written agreement with the manufacturer 3,609
of the chassis the person utilizes to produce the hearses to 3,610
complete properly the remanufacture of the chassis into hearses. 3,611
(5) For the purposes of division (GG)(1) of this section, 3,613
"mobile self-contained facility vehicle" means a mobile classroom 3,614
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 3,615
testing laboratory, and mobile display vehicle, each of which is 3,616
designed for purposes other than for passenger transportation and 3,618
other than the transportation or displacement of cargo, freight, 3,619
materials, or merchandise. A vehicle is remanufactured into a 3,620
mobile self-contained facility vehicle in part by the addition of 3,621
insulation to the body shell, and installation of all of the 3,622
following: a generator, electrical wiring, plumbing, holding 3,623
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 3,624
(6) For the purposes of division (GG)(1) of this section, 3,627
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 3,630
remanufacturer from a new motor vehicle dealer or distributor of 3,631
the cab and chassis and on which the remanufacturer then installs 3,632
in a permanent manner a wrecker body it purchases from a 3,633
manufacturer or distributor of wrecker bodies, installs an 3,634
emergency flashing light pylon and emergency lights upon the mast 3,635
of the wrecker body or rooftop, and installs such other related 3,636
accessories and equipment, including push bumpers, front grille 3,637
87
guards with pads and other custom-ordered items such as painting, 3,638
special lettering, and safety striping so as to create a complete 3,639
motor vehicle capable of lifting and towing another motor 3,640
vehicle.
(b) An incomplete cab and chassis that are purchased by a 3,643
remanufacturer from a new motor vehicle dealer or distributor of 3,644
the cab and chassis and on which the remanufacturer then installs 3,645
in a permanent manner a car carrier body it purchases from a 3,646
manufacturer or distributor of car carrier bodies, installs an 3,647
emergency flashing light pylon and emergency lights upon the 3,648
rooftop, and installs such other related accessories and 3,649
equipment, including push bumpers, front grille guards with pads 3,650
and other custom-ordered items such as painting, special 3,651
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 3,654
body" means a mechanical or hydraulic apparatus capable of 3,655
lifting and holding a motor vehicle on a flat level surface so 3,656
that one or more motor vehicles can be transported, once the car 3,657
carrier is permanently installed upon an incomplete cab and 3,658
chassis.
(HH) "Operating as a new motor vehicle dealership" means 3,660
engaging in activities such as displaying, offering for sale, and 3,661
selling new motor vehicles at retail, operating a service 3,662
facility to perform repairs and maintenance on motor vehicles, 3,663
offering for sale and selling motor vehicle parts at retail, and 3,664
conducting all other acts that are usual and customary to the 3,665
operation of a new motor vehicle dealership. For the purposes of 3,666
this chapter only, possession of either a valid new motor vehicle 3,667
dealer franchise agreement or a new motor vehicle dealers 3,668
license, or both of these items, is not evidence that a person is 3,669
operating as a new motor vehicle dealership. 3,670
(II) "Manufactured home broker" means any person acting as 3,672
a selling agent on behalf of an owner of a manufactured OR MOBILE 3,673
home that is subject to taxation under section 4503.06 of the 3,675
88
Revised Code.
(JJ) "Outdoor power equipment" means garden and small 3,677
utility tractors, walk-behind and riding mowers, chainsaws, and 3,678
tillers.
Sec. 4517.03. (A) A place of business that is used for 3,687
selling, displaying, offering for sale, or dealing in motor 3,688
vehicles shall be considered as used exclusively for those 3,689
purposes even though snowmobiles, farm machinery, outdoor power 3,691
equipment, watercraft and related products, or products 3,692
manufactured or distributed by a motor vehicle manufacturer with 3,693
which the motor vehicle dealer has a franchise agreement are sold 3,695
or displayed there, or if repair, accessory, gasoline and oil, 3,697
storage, parts, service, or paint departments are maintained 3,699
there, or such products or services are provided there, if the 3,700
departments are operated or the products or services are provided 3,702
for the business of selling, displaying, offering for sale, or 3,703
dealing in motor vehicles. Places of business or departments in 3,704
a place of business used to dismantle, salvage, or rebuild motor 3,705
vehicles by means of using used parts, are not considered as 3,706
being maintained for the purpose of assisting or furthering the 3,707
selling, displaying, offering for sale, or dealing in motor 3,708
vehicles. A place of business shall be considered as used 3,709
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a motor 3,711
vehicle leasing dealer or a motor vehicle renting dealer is 3,712
located at the place of business. 3,713
(B) No new motor vehicle dealer shall sell, display, offer 3,715
for sale, or deal in motor vehicles at any place except an 3,716
established place of business that is used exclusively for the 3,717
purpose of selling, displaying, offering for sale, or dealing in 3,718
motor vehicles. The place of business shall have space, under 3,720
roof, for the display of at least one new motor vehicle and 3,721
facilities and space therewith for the inspection, servicing, and 3,722
repair of at least one motor vehicle; except that a new motor 3,723
89
vehicle dealer selling manufactured or mobile homes is exempt 3,724
from the requirement that a place of business have space, under 3,725
roof, for the display of at least one new motor vehicle and 3,726
facilities and space for the inspection, servicing, and repair of 3,727
at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 3,729
shall be construed as prohibiting the sale of a NEW OR USED 3,730
manufactured OR MOBILE home located in a manufactured home park 3,732
by a licensed NEW OR USED motor vehicle dealer who is the owner 3,734
of the manufactured home park.
(C) No used motor vehicle dealer shall sell, display, 3,736
offer for sale, or deal in motor vehicles at any place except an 3,737
established place of business that is used exclusively for the 3,738
purpose of selling, displaying, offering for sale, or dealing in 3,739
motor vehicles. 3,740
(D) No motor vehicle leasing dealer shall make a motor 3,742
vehicle available for use by another, in the manner described in 3,743
division (M) of section 4517.01 of the Revised Code, at any place 3,744
except an established place of business that is used for leasing 3,745
motor vehicles; except that a motor vehicle leasing dealer who is 3,746
also a new motor vehicle dealer or used motor vehicle dealer may 3,747
lease motor vehicles at the same place of business at which the 3,748
dealer sells, offers for sale, or deals in new or used motor 3,749
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 3,751
renting dealer shall sell a motor vehicle within ninety days 3,753
after a certificate of title to the motor vehicle is issued to 3,754
the dealer, except when a salvage certificate of title is issued 3,755
to replace the original certificate of title and except when a 3,756
motor vehicle leasing dealer sells a motor vehicle to another 3,757
motor vehicle leasing dealer at the end of a sublease pursuant to 3,758
that sublease.
(F) No distributor shall distribute new motor vehicles to 3,760
new motor vehicle dealers at any place except an established 3,761
90
place of business that is used exclusively for the purpose of 3,762
distributing new motor vehicles to new motor vehicle dealers; 3,763
except that a distributor who is also a new motor vehicle dealer 3,764
may distribute new motor vehicles at the same place of business 3,765
at which the distributor sells, displays, offers for sale, or 3,766
deals in new motor vehicles. 3,767
(G) No person, firm, or corporation that sells, displays, 3,769
or offers for sale tent-type fold-out camping trailers is subject 3,770
to the requirement that the person's, firm's, or corporation's 3,771
place of business be used exclusively for the purpose of selling, 3,773
displaying, offering for sale, or dealing in motor vehicles. No 3,774
person, firm, or corporation that sells, displays, or offers for 3,775
sale tent-type fold-out camping trailers, trailers, or 3,776
semitrailers, OR PARK TRAILERS is subject to the requirement that 3,778
the place of business have space, under roof, for the display of 3,779
at least one new motor vehicle and facilities and space for the 3,780
inspection, servicing, and repair of at least one motor vehicle. 3,781
(H) No manufactured or mobile home broker shall engage in 3,783
the business of brokering manufactured OR MOBILE homes at any 3,785
place except an established place of business that is used 3,787
exclusively for the purpose of brokering manufactured OR MOBILE
homes. 3,788
(I) Nothing in this section shall be construed to prohibit 3,790
persons licensed under this chapter from making sales calls. 3,791
(J) As used in this section: 3,793
(1) "Motor vehicle leasing dealer" has the same meaning as 3,795
in section 4517.01 of the Revised Code. 3,796
(2) "Motor vehicle renting dealer" has the same meaning as 3,798
in section 4549.65 of the Revised Code. 3,799
(3) "Watercraft" has the same meaning as in section 3,801
1547.01 of the Revised Code. 3,802
Sec. 4517.24. No two motor vehicle dealers shall engage in 3,811
business at the same location, unless they agree to be jointly, 3,812
severally, and personally liable for any liability arising from 3,813
91
their engaging in business at the same location. The agreement 3,814
shall be filed with the motor vehicle dealers board, and shall 3,815
also be made a part of the articles of incorporation of each such
dealer filed with the secretary of state. Whenever the board has 3,816
reason to believe that a dealer who has entered into such an 3,817
agreement has revoked the agreement but continues to engage in 3,818
business at the same location, the board shall revoke his THE 3,819
DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE 3,821
DEALERS ENGAGED IN THE BUSINESS OF SELLING NEW OR USED 3,822
MANUFACTURED OR MOBILE HOMES IN THE SAME MANUFACTURED HOME PARK. 3,823
Sec. 5701.02. As used in Title LVII of the Revised Code: 3,832
(A) "Real property," "realty," and "land" include land 3,834
itself, whether laid out in town lots or otherwise, all growing 3,835
crops, including deciduous and evergreen trees, plants, and 3,836
shrubs, with all things contained therein, and, unless otherwise 3,837
specified in THIS SECTION OR section 5701.03 of the Revised Code, 3,838
all buildings, structures, improvements, and fixtures of whatever 3,839
kind on the land, and all rights and privileges belonging or 3,840
appertaining thereto. "REAL PROPERTY" DOES NOT INCLUDE A 3,841
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3,842
3781.06 OF THE REVISED CODE OR A MOBILE HOME, TRAVEL TRAILER, OR 3,843
PARK TRAILER, EACH AS DEFINED IN SECTION 4501.01 OF THE REVISED
CODE, THAT IS NOT A MANUFACTURED OR MOBILE HOME BUILDING AS 3,844
DEFINED IN DIVISION (B)(2) OF THIS SECTION. 3,845
(B)(1) "Building" means a permanent fabrication or 3,847
construction, attached or affixed to land, consisting of 3,848
foundations, walls, columns, girders, beams, floors, and a roof, 3,849
or some combination of these elemental parts, that is intended as 3,850
a habitation or shelter for people or animals or a shelter for 3,851
tangible personal property, and that has structural integrity 3,852
independent of the tangible personal property, if any, it is 3,853
designed to shelter. "Building" includes a MANUFACTURED OR 3,854
MOBILE HOME BUILDING AS DEFINED IN DIVISION (B)(2) OF THIS 3,855
92
SECTION.
(2) "MANUFACTURED OR MOBILE HOME BUILDING" MEANS A mobile 3,857
home as defined in division (O) of section 4501.01 of the Revised 3,860
Code and OR a manufactured home as defined in division (C)(4) of 3,861
section 3781.06 of the Revised Code, if the home meets both of 3,863
the following conditions:
(1)(a) The home is affixed to a permanent foundation as 3,865
defined in division (C)(5) of section 3781.06 of the Revised Code 3,867
and is located on land owned by the owner of the home.
(2)(b) The certificate of title for the home has been 3,869
inactivated by the clerk of the court of common pleas that issued 3,871
it pursuant to section 4505.11 of the Revised Code. 3,872
(C) "Fixture" means an item of tangible personal property 3,874
that has become permanently attached or affixed to the land or to 3,875
a building, structure, or improvement, and that primarily 3,876
benefits the realty and not the business, if any, conducted by 3,877
the occupant on the premises. 3,878
(D) "Improvement" means, with respect to a building or 3,880
structure, a permanent addition, enlargement, or alteration that, 3,881
had it been constructed at the same time as the building or 3,882
structure, would have been considered a part of the building or 3,883
structure. 3,884
(E) "Structure" means a permanent fabrication or 3,886
construction, other than a building, that is attached or affixed 3,887
to land, and that increases or enhances utilization or enjoyment 3,888
of the land. "Structure" includes, but is not limited to, 3,889
bridges, trestles, dams, storage silos for agricultural products, 3,890
fences, and walls. 3,891
Sec. 5739.0210. (A) As used in this section and section 3,901
5739.02 of the Revised Code:
(1) "Manufactured home" has the same meaning as in 3,903
division (C)(4) of section 3781.06 of the Revised Code and 3,905
includes all skirting, awnings, interior cabinetry, and other 3,906
accessories and attachments that are permanently attached to and 3,907
93
incorporated as part of the home, but does not include any 3,908
furniture not permanently affixed to the home. 3,909
(2) "Manufacturer," "remanufacturer," and "distributor" 3,911
means a manufacturer, remanufacturer, or distributor of 3,912
manufactured homes or mobile homes. 3,913
(3) "Mobile home" has the same meaning as in division (O) 3,916
of section 4501.01 of the Revised Code and includes all skirting,
awnings, interior cabinetry, and other accessories and 3,917
attachments that are permanently attached to and incorporated as 3,918
part of the home, but does not include any furniture not 3,919
permanently affixed to the home. 3,920
(4) "New manufactured home" and "new mobile home" means a 3,922
manufactured or mobile home the legal title to which has never 3,923
been transferred by a manufacturer, remanufacturer, distributor, 3,924
or new motor vehicle dealer to a purchaser in this state who is 3,925
not a manufacturer, remanufacturer, distributor, or new motor 3,926
vehicle dealer. 3,927
(5) "New motor vehicle dealer" has the same meaning as in 3,929
section 4517.01 of the Revised Code. 3,931
(6) "Used manufactured home" and "used mobile home" means 3,933
a manufactured or mobile home the legal title to which is being 3,934
transferred or previously has been transferred by an owner other 3,935
than a new motor vehicle dealer. 3,936
(B) Notwithstanding other sections of this chapter or 3,939
Chapter 5741. of the Revised Code, the tax levied under such 3,941
chapters on the retail sales of manufactured homes and mobile 3,942
homes sold on or after January 1, 2000, shall be reported and 3,944
paid as provided in this section. For purposes of this chapter 3,945
and Chapter 5741. of the Revised Code, a manufactured home or a 3,946
mobile home sold on or after January 1, 2000, shall not be 3,948
considered a motor vehicle. 3,949
(C)(1) The transfer of a used manufactured home or used 3,952
mobile home on which the transfer tax imposed by section 322.06 3,953
of the Revised Code has been paid shall not be considered a sale 3,955
94
for purposes of this chapter or Chapter 5741. of the Revised Code 3,956
and no tax required by this chapter or Chapter 5741. of the 3,958
Revised Code shall be paid on such transfer. 3,959
(2) THE TAXES IMPOSED BY THIS CHAPTER AND CHAPTER 5741. OF 3,962
THE REVISED CODE DO NOT APPLY TO A NEW MANUFACTURED HOME OR NEW 3,963
MOBILE HOME THAT A DEALER SELLS TO THE UNITED STATES GOVERNMENT 3,964
OR TO THIS STATE OR ANY OF ITS POLITICAL SUBDIVISIONS. 3,965
(D) New motor vehicle dealers that purchase new 3,968
manufactured homes or new mobile homes from a manufacturer, 3,969
remanufacturer, distributor, or another dealer shall not pay the 3,970
tax imposed by this chapter to the seller or vendor at the time 3,971
of purchase.
(E) When a new motor vehicle dealer sells a new 3,974
manufactured home or new mobile home to a purchaser, other than 3,975
another new motor vehicle dealer purchasing such home for 3,976
subsequent sale by the dealer, the new motor vehicle dealer shall 3,977
be the consumer of such sale and shall remit the tax required by 3,978
this chapter and Chapter 5741. of the Revised Code. The price on 3,980
which the tax shall be paid is the aggregate value in money of 3,981
anything previously paid or delivered, or promised to be paid or 3,982
delivered, by the new motor vehicle dealer for that dealer's 3,983
previous purchase of the new manufactured or mobile home from a 3,984
manufacturer, remanufacturer, distributor, or other new motor 3,985
vehicle dealer. THE PRICE ON WHICH THE TAX SHALL BE PAID DOES 3,987
NOT INCLUDE ANY AMOUNT PAID BY A NEW MOTOR VEHICLE DEALER AS A 3,988
REFUNDABLE DEPOSIT FOR WHEELS AND AXLES THAT ARE USED TO TRANSFER 3,989
A NEW MANUFACTURED HOME OR NEW MOBILE HOME TO THE DEALER AND TO 3,990
THE PERSON WHO PURCHASES THE HOME FROM THE NEW MOTOR VEHICLE
DEALER TO THE EXTENT THE DEPOSIT ACTUALLY IS REFUNDED TO THE 3,991
DEALER, PROVIDED THAT THE AMOUNT OF THE DEPOSIT IS STATED 3,992
SEPARATELY FROM THE CONSIDERATION PAID OR DELIVERED, OR PROMISED 3,993
TO BE PAID OR DELIVERED, FOR THE PURCHASE OF THE HOME BY THE 3,994
DEALER. THE SEPARATE STATEMENT SHALL APPEAR ON THE SALES
AGREEMENT OR THE INITIAL INVOICE OR BILLING RENDERED BY THE 3,995
95
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 3,996
VEHICLE DEALER TO THE NEW MOTOR VEHICLE DEALER THAT IS THE 3,997
CONSUMER OF THE HOME FOR THE PURPOSES OF THIS DIVISION. The tax 3,999
applies and shall be due from the dealer on the date the new 4,000
manufactured home or new mobile home is delivered to the 4,001
purchaser, the date the purchaser remits the full price for the 4,002
manufactured home or new mobile home to the dealer, or, in the 4,003
case of a dealer-financed transaction, the date the purchaser 4,004
completely executes the financing for the new manufactured home 4,005
or new mobile home, whichever date occurs first. The tax shall 4,006
be paid at the rate in effect in the county where the new 4,007
manufactured home or new mobile home is to be titled to the 4,008
purchaser.
(F) A new motor vehicle dealer shall not charge a tax 4,011
under this chapter or Chapter 5741. of the Revised Code to the 4,012
purchaser of a new manufactured home or a new mobile home, but 4,013
may pass the tax through to the purchaser as part of the dealer's 4,014
cost of the new manufactured home or new mobile home. 4,015
(G) A person performing repairs or improvements to a 4,018
manufactured home or a mobile home shall be considered the 4,019
consumer of all property used in the performance of the repairs 4,020
or improvements and shall not be considered to be making sales of 4,021
the repairs or improvements. 4,022
Section 2. That existing sections 135.22, 135.341, 4,024
319.202, 319.54, 321.24, 321.46, 323.153, 323.156, 323.31, 4,026
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4,027
4505.06, 4505.11, 4513.01, 4517.01, 4517.03, 4517.24, 5701.02, 4,028
and 5739.0210 of the Revised Code are hereby repealed. 4,030
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 4,032
of the Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd 4,033
General Assembly, and sections 323.153 and 323.156 of the Revised 4,034
Code, as amended by this act, apply to 2000 and thereafter. 4,035
Section 4. Sections 135.22, 135.341, and 321.46, as 4,037
amended by this act, and section 321.47 of the Revised Code, as 4,039
96
enacted by this act, take effect January 1, 2001. 4,040
Section 5. Section 323.153 of the Revised Code is 4,042
presented in this act as a composite of the section as amended by 4,043
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 4,044
of the 122nd General Assembly, with the new language of none of 4,046
the acts shown in capital letters. Section 4501.01 of the 4,047
Revised Code is presented in this act as a composite of the 4,048
section as amended by both Am. Sub. H.B. 600 and Sub. S.B. 242 of 4,049
the 123rd General Assembly, with the new language of neither of 4,050
the acts shown in capital letters. This is in recognition of the 4,051
principle stated in division (B) of section 1.52 of the Revised 4,052
Code that such amendments are to be harmonized where not 4,053
substantively irreconcilable and constitutes a legislative 4,054
finding that such is the resulting version in effect prior to the 4,055
effective date of this act.