As Reported by the Senate Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 672 5
1999-2000 6
REPRESENTATIVES PETERSON-SCHULER-MOTTLEY-PERRY-HARTNETT-GRENDELL- 7
TIBERI-BENDER-TERWILLEGER-TAYLOR-HOOPS-AMSTUTZ-CATES- 9
SENATORS BLESSING-JOHNSON-DRAKE
_________________________________________________________________ 11
A B I L L
To amend sections 135.22, 135.341, 319.202, 319.54, 13
321.24, 321.46, 323.153, 323.156, 323.31, 14
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 15
4503.063, 4503.067, 4505.06, 4505.11, 4513.01, 16
4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 17
and to enact section 321.47 of the Revised Code 18
to specify the application date of certain 19
provisions of Am. Sub. S.B. 142 of the 122nd 20
General Assembly, to make other clarifications
regarding the taxation of manufactured and mobile 21
homes, and to suspend the investment powers of 22
county treasurers who fail to meet continuing 23
education requirements.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 25
Section 1. That sections 135.22, 135.341, 319.202, 319.54, 27
321.24, 321.46, 323.153, 323.156, 323.31, 323.611, 1317.13, 29
4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4505.06, 4505.11, 30
4513.01, 4517.01, 4517.03, 4517.24, 5701.02, and 5739.0210 be 31
amended and section 321.47 of the Revised Code be enacted to read 33
as follows:
Sec. 135.22. (A) For purposes of this section: 42
(1) "Treasurer" has the same meaning as in section 135.01 44
of the Revised Code, but does not include the treasurer of state. 45
"Treasurer" includes any person whose duties include making 46
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investment decisions with respect to the investment or deposit of 47
interim moneys.
(2) "Subdivision" has the same meaning as in section 49
135.01 of the Revised Code. 50
(B) To enhance the background and working knowledge of 52
treasurers in investments, cash management, and ethics, the 53
treasurer of state shall provide annual continuing education 54
programs for treasurers. A treasurer annually shall complete the 56
continuing education programs described in this section, unless 57
the treasurer, IF NOT A COUNTY TREASURER, annually provides a 58
notice of exemption described in division (E) of this section. 59
(C) The treasurer of state shall determine the manner, 61
content, and length of the continuing education programs after 62
consultation with appropriate statewide organizations of local 63
government officials.
(D) Upon successful completion of a continuing education 65
program required by this section, the treasurer of state shall 66
issue a certificate indicating that the treasurer has 67
successfully completed the continuing education program
prescribed by the treasurer of state. The treasurer of state 68
shall forward to the auditor of state any certificates issued 69
pursuant to this division by the treasurer of state. The auditor 70
of state shall maintain in the auditor's records any certificates 71
forwarded by the treasurer of state pursuant to this division. 72
As part of the auditor of state's audit of the subdivision
conducted in accordance with section 117.11 of the Revised Code, 73
the auditor of state shall report whether the treasurer is in 74
compliance with this section of the Revised Code. 75
(E) Division (B) of this section does not apply to any 78
treasurer WHO IS NOT A COUNTY TREASURER AND who annually provides 79
a notice of exemption to the auditor of state. The notice shall 80
be certified by the treasurer of state and shall provide that the 81
treasurer is not subject to the continuing education requirements 82
set forth in division (B) of this section, because the treasurer 83
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invests or deposits public moneys in the following investments 84
only:
(1) Interim deposits pursuant to division (B)(3) of 86
section 135.14 of the Revised Code; 87
(2) No-load money market mutual funds pursuant to division 89
(B)(5) of section 135.14 of the Revised Code; 90
(3) The Ohio subdivision's fund pursuant to division 92
(B)(6) of section 135.14 of the Revised Code. 94
(F) In carrying out the duties required by this section, 96
the treasurer of state may charge the subdivision served by the 97
treasurer a registration fee that will meet actual and necessary 98
expenses in connection with the training of the treasurer, 99
including instruction fees, site acquisition costs, and the cost 100
of course materials. Any necessary personal expenses of a
treasurer incurred as a result of attending the continuing 101
education courses shall be borne by the subdivision represented 102
by the treasurer.
(G) The treasurer of state may allow any other interested 104
person to attend any of the continuing education programs that 105
are held pursuant to this section, provided that before attending 106
any such continuing education program, the interested person has 107
paid to the treasurer of state the full registration fee set for 108
the continuing education program.
(H) All funds collected pursuant to this section shall be 110
paid into the county treasurer education fund created pursuant to 111
section 321.46 of the Revised Code, and the actual and necessary 113
expenses of the treasurer of state in conducting the continuing 114
education programs required by this section shall be paid from 115
this fund.
(I) The treasurer of state may adopt reasonable rules not 117
inconsistent with this section for the implementation of this 118
section.
Sec. 135.341. (A) There shall be a county investment 127
advisory committee consisting of three members: two county 128
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commissioners to be designated by the board of county 130
commissioners, and the county treasurer. 131
Notwithstanding the preceding sentence, the board of county 133
commissioners may declare that all three county commissioners 134
shall serve on the county investment advisory committee. If the 135
board so declares, the county investment advisory committee shall 136
consist of five members: the three county commissioners, the 137
county treasurer, and the clerk of the court of common pleas of 138
the county.
(B) The committee shall elect its own chairperson, and 140
committee members shall receive no additional compensation for 141
the performance of their duties as committee members. 142
(C) The committee shall establish written county 145
investment policies and shall meet at least once every three 146
months, to review or revise its policies and to advise the 147
investing authority on the county investments in order to ensure 148
the best and safest return of funds available to the county for 149
deposit or investment. Any member of the county investment 150
advisory committee, upon giving five days' notice, may call a 151
meeting of the committee. The committee's policies may establish 152
a limit on the period of time that moneys may be invested in any 153
particular type of investment.
(D) The committee is authorized to retain the services of 155
an investment advisor, provided that the advisor is licensed by 156
the division of securities under section 1707.141 of the Revised 157
Code or is registered with the securities and exchange 158
commission, and possesses public funds investment management 160
experience, specifically in the area of state and local
government investment portfolios, or the advisor is an eligible 161
institution mentioned in section 135.03 of the Revised Code. 162
(E) THE COMMITTEE SHALL ACT AS THE INVESTING AUTHORITY IN 164
PLACE OF THE COUNTY TREASURER FOR PURPOSES OF INVESTING COUNTY 165
FUNDS AND MANAGING THE COUNTY PORTFOLIO WHEN ORDERED TO DO SO BY 167
A COURT PURSUANT TO SECTION 321.47 OF THE REVISED CODE. THE 168
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COMMITTEE MAY RETAIN THE SERVICES OF AN INVESTMENT ADVISOR,
DESCRIBED IN DIVISION (D) OF THIS SECTION, FOR SUCH PURPOSES. 169
(F) Nothing in this section affects the authority of any 171
of the officers mentioned in section 325.27 of the Revised Code 172
to contract for the services of fiscal and management consultants 173
pursuant to section 325.17 of the Revised Code. 174
Sec. 319.202. Before the county auditor indorses any real 183
property conveyance or manufactured or mobile home conveyance 184
presented to the auditor pursuant to section 319.20 of the 186
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the 188
grantee or the grantee's representative shall submit in 189
triplicate a statement, prescribed by the tax commissioner, and 190
other information as the county auditor may require, declaring 191
the value of real property or manufactured or mobile home 192
conveyed, except that when the transfer is exempt under division 193
(F)(3) of section 319.54 of the Revised Code only a statement of 194
the reason for the exemption shall be required. Each statement 195
submitted under this section shall contain the information 196
required under divisions (A) and (B) of this section. 197
(A) Each statement submitted under this section shall 199
either: 200
(1) Contain an affirmation by the grantee that the grantor 202
has been asked by the grantee or the grantee's representative 204
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the 206
current or following year's taxes on the manufactured or mobile 207
home conveyed will be reduced under division (A) of section 208
323.152 OR UNDER SECTION 4503.065 of the Revised Code and that 210
the grantor indicated that to the best of the grantor's knowledge 211
the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 213
stating: 214
(a) To the best of the grantor's knowledge the real 216
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property or the manufactured or mobile home that is the subject 217
of the conveyance is eligible for and will receive a reduction in 219
taxes for or payable in the current year under division (A) of 220
section 323.152 OR UNDER SECTION 4503.065 of the Revised Code and 222
that the reduction or reductions will be reflected in the 223
grantee's taxes;
(b) The estimated amount of such reductions that will be 225
reflected in the grantee's taxes; 226
(c) That the grantor and the grantee have considered and 228
accounted for the total estimated amount of such reductions to 229
the satisfaction of both the grantee and the grantor. The 230
auditor shall indorse the instrument, return it to the grantee or 231
the grantee's representative, and provide a copy of the indorsed 233
instrument to the grantor or the grantor's representative. 234
(B) Each statement submitted under this section shall 236
either: 237
(1) Contain an affirmation by the grantee that the grantor 239
has been asked by the grantee or the grantee's representative 241
whether to the best of the grantor's knowledge the real property 242
conveyed qualified for the current agricultural use valuation 243
under section 5713.30 of the Revised Code either for the 244
preceding or the current year and that the grantor indicated that 245
to the best of the grantor's knowledge the property conveyed was 246
not so qualified; or 247
(2) Be accompanied by a sworn or affirmed instrument 249
stating: 250
(a) To the best of the grantor's knowledge the real 252
property conveyed was qualified for the current agricultural use 253
valuation under section 5713.30 of the Revised Code either for 254
the preceding or the current year; 255
(b) To the extent that the property will not continue to 257
qualify for the current agricultural use valuation either for the 258
current or the succeeding year, that the property will be subject 259
to a recoupment charge equal to the tax savings in accordance 260
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with section 5713.34 of the Revised Code; 261
(c) That the grantor and the grantee have considered and 263
accounted for the total estimated amount of such recoupment, if 264
any, to the satisfaction of both the grantee and the grantor. 265
The auditor shall indorse the instrument, forward it to the 266
grantee or the grantee's representative, and provide a copy of 268
the indorsed instrument to the grantor or the grantor's 269
representative.
(C) The grantor shall pay the fee required by division 271
(F)(3) of section 319.54 of the Revised Code; and, in the event 272
the board of county commissioners of the county has levied a real 273
property or a manufactured home transfer tax pursuant to Chapter 274
322. of the Revised Code, the amount required by the real 276
property or manufactured home transfer tax so levied. If the 277
conveyance is exempt from the fee provided for in division (F)(3) 278
of section 319.54 of the Revised Code and the tax, if any, levied 279
pursuant to Chapter 322. of the Revised Code, the reason for such 280
exemption shall be shown on the statement. "Value" means, in the 281
case of any deed or certificate of title not a gift in whole or 282
part, the amount of the full consideration therefor, paid or to 283
be paid for the real estate or manufactured or mobile home 284
described in the deed or title, including the amount of any 287
mortgage or vendor's lien thereon. If property sold under a land 288
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 289
least twelve months prior to the date of conveyance, "value" 290
means the unpaid balance owed to the seller under the contract at 291
the time of the conveyance, but the statement shall set forth the 292
amount paid under such contract prior to the date of conveyance. 293
In the case of a gift in whole or part, "value" means the 294
estimated price the real estate or manufactured or mobile home 295
described in the deed or certificate of title would bring in the 296
open market and under the then existing and prevailing market 297
conditions in a sale between a willing seller and a willing 298
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buyer, both conversant with the property and with prevailing 299
general price levels. No person shall willfully falsify the 300
value of property conveyed. 301
(D) The auditor shall indorse each conveyance on its face 303
to indicate the amount of the conveyance fee and compliance with 304
this section. The auditor shall retain the original copy of the 305
statement of value, forward to the tax commissioner one copy on 306
which shall be noted the most recent assessed value of the 307
property, and furnish one copy to the grantee or the grantee's 309
representative.
(E) In order to achieve uniform administration and 311
collection of the real property transfer fee required by division 312
(F)(3) of section 319.54 of the Revised Code, the tax 313
commissioner shall adopt and promulgate rules for the 314
administration and enforcement of the levy and collection of such 315
fee. 316
Sec. 319.54. (A) On all moneys collected by the county 325
treasurer on any tax duplicate of the county, other than estate 326
tax duplicates, and on all moneys received as advance payments of 327
personal property and classified property taxes, the county 328
auditor, on settlement with the treasurer and tax commissioner, 329
on or before the date prescribed by law for such settlement or 330
any lawful extension of such date, shall be allowed as 331
compensation for the county auditor's services the following 332
percentages: 333
(1) On the first one hundred thousand dollars, two and 335
one-half per cent; 336
(2) On the next two million dollars, eight thousand three 338
hundred eighteen ten-thousandths of one per cent; 339
(3) On the next two million dollars, six thousand six 341
hundred fifty-five ten-thousandths of one per cent; 342
(4) On all further sums, one thousand six hundred 344
sixty-three ten-thousandths of one per cent. 345
If any settlement is not made on or before the date 347
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prescribed by law for such settlement or any lawful extension of 348
such date, the aggregate compensation allowed to the auditor 349
shall be reduced one per cent for each day such settlement is 350
delayed after the prescribed date. No penalty shall apply if the 351
auditor and treasurer grant all requests for advances up to 352
ninety per cent of the settlement pursuant to section 321.34 of 353
the Revised Code. The compensation allowed in accordance with 354
this section on settlements made before the dates prescribed by 355
law, or the reduced compensation allowed in accordance with this 356
section on settlements made after the date prescribed by law or 357
any lawful extension of such date, shall be apportioned ratably 358
by the auditor and deducted from the shares or portions of the 359
revenue payable to the state as well as to the county, townships, 360
municipal corporations, and school districts. 361
(B) From all moneys collected by the county treasurer on 363
any tax duplicate of the county, other than estate tax 364
duplicates, and on all moneys received as advance payments of 365
personal property and classified property taxes, there shall be 366
paid into the county treasury to the credit of the real estate 367
assessment fund created by section 325.31 of the Revised Code, an 368
amount to be determined by the county auditor, which shall not 369
exceed the following percentages: 370
(1) On the first one hundred thousand dollars, three and 372
one-half per cent; 373
(2) On the next three million dollars, one and 375
three-eighths per cent; 376
(3) On the next three million dollars, one per cent; 378
(4) On all further sums not exceeding one hundred fifty 380
million dollars, three-quarters of one per cent; 381
(5) On amounts exceeding one hundred fifty million 383
dollars, six-tenths of one per cent. 384
Such compensation shall be apportioned ratably by the 386
auditor and deducted from the shares or portions of the revenue 387
payable to the state as well as to the county, townships, 388
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municipal corporations, and school districts. 389
(C) Each county auditor shall receive four per cent of the 391
amount of tax collected and paid into the county treasury, on 392
property omitted and placed by the county auditor on the tax 393
duplicate. 394
(D) On all estate tax moneys collected by the county 396
treasurer, the county auditor, on settlement semiannually with 397
the tax commissioner, shall be allowed, as compensation for the 398
auditor's services under Chapter 5731. of the Revised Code, the 400
following percentages: 401
(1) Four per cent on the first one hundred thousand 403
dollars; 404
(2) One-half of one per cent on all additional sums. 406
Such percentages shall be computed upon the amount 408
collected and reported at each semiannual settlement, and shall 409
be for the use of the general fund of the county. 410
(E) On all cigarette license moneys collected by the 412
county treasurer, the county auditor, on settlement semiannually 413
with the treasurer, shall be allowed as compensation for the 414
auditor's services in the issuing of such licenses one-half of 416
one per cent of such moneys, to be apportioned ratably and 417
deducted from the shares of the revenue payable to the county and 418
subdivisions, for the use of the general fund of the county. 419
(F) The county auditor shall charge and receive fees as 421
follows: 422
(1) For deeds of land sold for taxes to be paid by the 424
purchaser, five dollars; 425
(2) For the transfer or entry of land, lot, or part of 427
lot, to be paid by the person requiring it OR THE TRANSFER OR 428
ENTRY ON OR AFTER JANUARY 1, 2000, OF A USED MANUFACTURED HOME OR 429
MOBILE HOME AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE, 430
fifty cents for each transfer OR ENTRY, TO BE PAID BY THE PERSON 431
REQUIRING IT;
(3) For receiving statements of value and administering 433
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section 319.202 of the Revised Code, one dollar, or ten cents per 434
hundred dollars for each one hundred dollars, or fraction of one 435
hundred dollars, whichever is greater, of the value of the real 437
property transferred or, for sales occurring on or after January 438
1, 2000, the value of the used manufactured home or used mobile 439
home, as defined in division (A)(6) of section 5739.0210 of the 441
Revised Code, transferred, except no fee shall be charged when 442
the transfer is made: 443
(a) To or from the United States, this state, or any 445
instrumentality, agency, or political subdivision of the United 446
States or this state; 447
(b) Solely in order to provide or release security for a 449
debt or obligation; 450
(c) To confirm or correct a deed previously executed and 452
recorded; 453
(d) To evidence a gift, in trust or otherwise and whether 455
revocable or irrevocable, between husband and wife, or parent and 456
child or the spouse of either; 457
(e) On sale for delinquent taxes or assessments; 459
(f) Pursuant to court order, to the extent that such 461
transfer is not the result of a sale effected or completed 462
pursuant to such order; 463
(g) Pursuant to a reorganization of corporations or 465
unincorporated associations or pursuant to the dissolution of a 466
corporation, to the extent that the corporation conveys the 467
property to a stockholder as a distribution in kind of the 468
corporation's assets in exchange for the stockholder's shares in 469
the dissolved corporation; 470
(h) By a subsidiary corporation to its parent corporation 472
for no consideration, nominal consideration, or in sole 473
consideration of the cancellation or surrender of the 474
subsidiary's stock; 475
(i) By lease, whether or not it extends to mineral or 477
mineral rights, unless the lease is for a term of years renewable 478
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forever; 479
(j) When the value of the real property or the 481
manufactured or mobile home or the value of the interest that is 483
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 485
manufactured or mobile home, being transferred to the builder of 486
a new residence or to the dealer of a new manufactured or mobile 487
home when the former residence is traded as part of the 488
consideration for the new residence or new manufactured or mobile 489
home;
(l) To a grantee other than a dealer in real property or 491
in manufactured or mobile homes, solely for the purpose of, and 492
as a step in, the prompt sale of the real property or 493
manufactured or mobile home to others;
(m) To or from a person when no money or other valuable 495
and tangible consideration readily convertible into money is paid 496
or to be paid for the real estate or manufactured or mobile home 497
and the transaction is not a gift; 499
(n) Pursuant to division (B) of section 317.22 of the 501
Revised Code, or to section 2113.61 of the Revised Code, between 503
spouses or to a surviving spouse pursuant to section 5302.17 of 504
the Revised Code as it existed prior to April 4, 1985, between 505
persons pursuant to section 5302.17 or 5302.18 of the Revised 506
Code on or after April 4, 1985, to a person who is a surviving, 507
survivorship tenant pursuant to section 5302.17 of the Revised 508
Code on or after April 4, 1985, or pursuant to section 5309.45 of 509
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 511
deceased; 512
(p) Of an easement or right-of-way when the value of the 514
interest conveyed does not exceed one thousand dollars; 515
(q) Of property sold to a surviving spouse pursuant to 517
section 2106.16 of the Revised Code; 518
(r) To or from an organization exempt from federal income 520
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taxation under section 501(c)(3) of the "Internal Revenue Code of 521
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 522
transfer is without consideration and is in furtherance of the 523
charitable or public purposes of such organization; 524
(s) Among the heirs at law or devisees, including a 526
surviving spouse, of a common decedent, when no consideration in 527
money is paid or to be paid for the real property or manufactured 528
or mobile home; 529
(t) To a trustee of a trust, when the grantor of the trust 531
has reserved an unlimited power to revoke the trust; 532
(u) To the grantor of a trust by a trustee of the trust, 534
when the transfer is made to the grantor pursuant to the exercise 535
of the grantor's power to revoke the trust or to withdraw trust 536
assets;
(v) To the beneficiaries of a trust if the fee was paid on 538
the transfer from the grantor of the trust to the trustee or if 539
the transfer is made pursuant to trust provisions which became 540
irrevocable at the death of the grantor; 541
(w) To a corporation for incorporation into a sports 543
facility constructed pursuant to section 307.696 of the Revised 544
Code; 545
(x) Between persons pursuant to section 5302.18 of the 547
Revised Code.
The auditor shall compute and collect the fee. The auditor 549
shall maintain a numbered receipt system, as prescribed by the 550
tax commissioner, and use such receipt system to provide a 551
receipt to each person paying a fee. The auditor shall deposit 552
the receipts of the fees on conveyances in the county treasury 553
daily to the credit of the general fund of the county. 554
The real property transfer fee provided for in division 556
(F)(3) of this section shall be applicable to any conveyance of 557
real property presented to the auditor on or after January 1, 558
1968, regardless of its time of execution or delivery. 559
THE TRANSFER FEE FOR A USED MANUFACTURED HOME OR USED 561
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MOBILE HOME SHALL BE COMPUTED BY AND PAID TO THE COUNTY AUDITOR 562
OF THE COUNTY IN WHICH THE HOME IS LOCATED IMMEDIATELY PRIOR TO 563
THE TRANSFER.
Sec. 321.24. (A) On or before the fifteenth day of 573
February, in each year, the county treasurer shall settle with 574
the county auditor for all taxes and assessments that he THE 575
TREASURER has collected on the general duplicate of real and 577
public utility property at the time of making the settlement. 578
(B) On or before the thirtieth day of June, in each year, 580
the treasurer shall settle with the auditor for all advance 581
payments of general personal and classified property taxes that 582
he THE TREASURER has received at the time of making the 583
settlement. 584
(C) On or before the tenth day of August, in each year, 586
the treasurer shall settle with the auditor for all taxes and 587
assessments that he THE TREASURER has collected on the general 588
duplicates of real and public utility property at the time of 590
making such settlement, not included in the preceding February 591
settlement.
(D) On or before the thirty-first day of October, in each 593
year, the treasurer shall settle with the auditor for all taxes 594
that he THE TREASURER has collected on the general personal and 595
classified property duplicates, and for all advance payments of 597
general personal and classified property taxes, not included in 598
the preceding June settlement, that he THE TREASURER has received 599
at the time of making such settlement. 601
(E) In the event the time for the payment of taxes is 603
extended, pursuant to section 323.17 of the Revised Code, the 604
date on or before which settlement for the taxes so extended must 605
be made, as herein prescribed, shall be deemed to be extended for 606
a like period of time. At each such settlement, the auditor 607
shall allow to the treasurer, on the moneys received or collected 608
and accounted for by him THE TREASURER, his THE TREASURER'S fees, 610
at the rate or percentage allowed by law, at a full settlement of 611
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the treasurer.
(F) Within thirty days after the day of each settlement of 613
taxes required under divisions (A) and (C) of this section, the 614
treasurer shall certify to the tax commissioner any adjustments 615
which have been made to the amount certified previously pursuant 616
to section 319.302 of the Revised Code and that the settlement 617
has been completed. Upon receipt of such certification, the 618
commissioner shall provide for payment to the county treasurer 619
from the general revenue fund of an amount equal to one-half of 620
the amount certified by the treasurer in the preceding tax year 621
under section 319.302 of the Revised Code. Such payment shall be 622
credited upon receipt to the county's undivided income tax fund, 623
and the county auditor shall transfer to the county general fund 624
from the amount thereof the total amount of all fees and charges 625
which the auditor and treasurer would have been authorized to 626
receive had such division SECTION not been in effect and that 627
amount had been levied and collected as taxes. The county 629
auditor shall distribute the amount remaining among the various 630
taxing districts in the county as if it had been levied, 631
collected, and settled as real property taxes. 632
(G) Within thirty days after the day of the settlement 634
required in division (D) of this section, the treasurer shall 635
certify to the commissioner that the settlement has been 636
completed. Upon receipt of that certification, the commissioner 637
shall provide for payment to the county treasurer from the 638
general revenue fund of the amount certified under section 639
319.311 of the Revised Code in the current year. The payment 640
shall be credited upon receipt to the county's undivided income 641
tax fund, and the county auditor shall distribute the amount 642
thereof among the various taxing districts of the county as if it 643
had been levied, collected, and settled as personal property 644
taxes. The amount received by a taxing district under this 645
division shall be apportioned among its funds in the same 646
proportion as the current year's personal property taxes are 647
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apportioned. 648
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH YEAR, 651
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS COLLECTED 653
ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF MAKING THE 654
SETTLEMENT. 655
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, 657
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL 658
REMAINING MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS 660
COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF 661
MAKING THE SETTLEMENT.
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED 663
UNDER SECTION 4503.06 OF THE REVISED CODE, THE TIME FOR MAKING 664
THE SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS 665
SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME. 666
Sec. 321.46. (A) To enhance the background and working 676
knowledge of county treasurers in governmental accounting, 677
portfolio reporting and compliance, investments, and cash 678
management, the auditor of state and the treasurer of state shall 679
conduct education programs for persons elected for the first time 680
to the office of county treasurer and shall hold annual 681
continuing education programs for persons who continue to hold 682
the office of county treasurer. Education programs for newly 683
elected county treasurers shall be held between the first day of 684
December and the first Monday of September next following that 685
person's election to the office of county treasurer. Similar 686
initial training may also be provided to any county treasurer who 687
is appointed to fill a vacancy or who is elected at a special 688
election.
(B)(1) The auditor of state shall determine the manner and 690
content of the education programs in the subject areas of 692
governmental accounting and portfolio reporting and compliance. 693
In those areas, newly elected county treasurers shall be required 694
to take at least thirteen hours of education before taking 695
17
office.
(2) The treasurer of state shall determine the manner and 697
content of the education programs in the subject areas of 698
investments and cash management. In those areas, newly elected 699
county treasurers shall be required to take at least thirteen 700
hours of education before taking office. 701
(3) After completing one year in office, a county 703
treasurer shall be required to take not less than twelve hours 704
annually of continuing education. The treasurer of state shall 705
determine the manner and content of the education programs in the 706
subject areas of investments, cash management, the collection of 707
taxes, ethics, and any other subject area that the treasurer of
state determines is reasonably related to the duties of the 708
office of the county treasurer. The auditor of state shall 710
determine the manner and content of the education programs in the 711
subject areas of governmental accounting, portfolio reporting and 712
compliance, office management, and any other subject area that
the auditor of state determines is reasonably related to the 713
duties of the office of the county treasurer. 714
(C) The auditor of state and the treasurer of state may 717
each charge counties a registration fee that will meet actual and 718
necessary expenses of the training of county treasurers, 719
including instructor fees, site acquisition costs, and the cost 720
of course materials. The necessary personal expenses of county 721
treasurers as a result of attending the training programs shall 722
be borne by the counties the treasurers represent. 723
(D) The auditor of state and the treasurer of state may 726
allow any other interested person to attend any of the education 727
programs that are held pursuant to this section, provided that 728
before attending any such education program, the interested 729
person shall pay to either the auditor of state or the treasurer 730
of state, as appropriate, the full registration fee set for the 731
education program.
(E) A IF A county treasurer who fails to complete the 734
18
initial or continuing education programs required by this section
without a valid health-related excuse or other special hardship 735
shall be restricted to investing in the Ohio subdivision's fund 736
pursuant to division (A)(6) of section 135.35 of the Revised 737
Code, in no-load money market mutual funds pursuant to division 738
(A)(5) of section 135.35 of the Revised Code, or in time 739
certificate of deposits or deposit accounts pursuant to division 741
(A)(3) of section 135.35 of the Revised Code. A county treasurer
who has failed to complete the initial or continuing education 742
programs and invests in other than the investments permitted by 743
this division shall be subject to removal from office upon 744
complaint and investigation by the county prosecuting attorney, a 745
hearing, and a resolution adopted by the board of county 746
commissioners approving the removal from office, THE COUNTY 747
TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE THE 748
COUNTY PORTFOLIO SHALL AUTOMATICALLY BE SUSPENDED AND TRANSFERRED 749
TO THE COUNTY'S INVESTMENT ADVISORY COMMITTEE PURSUANT TO SECTION 750
321.47 OF THE REVISED CODE.
(F)(1) There is hereby created in the state treasury the 753
county treasurer education fund, to be used by the treasurer of 754
state for actual and necessary expenses of education programs 756
held pursuant to this section. All registration fees collected 757
by the treasurer of state under this section shall be paid into 758
that fund.
(2) All registration fees collected by the auditor of 760
state under this section shall be paid into the auditor of state 761
training program fund established under section 117.44 of the 762
Revised Code.
(G) The treasurer of state, with the advice and consent of 765
the auditor of state, may adopt reasonable rules not inconsistent 766
with this section for the implementation of this section. 767
Sec. 321.47. (A) BY THE FIFTEENTH DAY OF JANUARY OF EACH 770
YEAR, THE AUDITOR OF STATE SHALL NOTIFY THE TREASURER OF STATE OF
THE CONTINUING EDUCATION HOURS COMPLETED UNDER THE AUDITOR'S 771
19
SUPERVISION OF EACH COUNTY TREASURER FOR THE PRECEDING CALENDAR 772
YEAR PURSUANT TO SECTION 321.46 OF THE REVISED CODE. 773
(B) BY THE THIRTY-FIRST DAY OF JANUARY OF EACH YEAR, THE 775
TREASURER OF STATE SHALL DETERMINE WHETHER ANY COUNTY TREASURER 776
HAS FAILED TO MEET THE COUNTY TREASURER'S CONTINUING EDUCATION 777
REQUIREMENTS AND SHALL NOTIFY ANY COUNTY TREASURER WHO HAS NOT 778
COMPLETED THE REQUIREMENTS. THE NOTICE SHALL CONTAIN THE 779
FOLLOWING:
(1) NOTIFICATION THAT THE TREASURER IS DEFICIENT IN 781
CONTINUING EDUCATION HOURS; 782
(2) NOTIFICATION THAT IF THE COUNTY TREASURER BELIEVES THE 784
TREASURER OF STATE'S RECORDS ARE IN ERROR THE COUNTY TREASURER 785
HAS ONE MONTH TO SUBMIT PROOF TO THE TREASURER OF STATE THAT THE 787
COUNTY TREASURER'S CONTINUING EDUCATION IS CURRENT; 788
(3) NOTIFICATION OF A DATE WITHIN THE FIRST TWO WEEKS OF 790
MARCH WHEN CONTINUING EDUCATION COURSES WILL BE OFFERED IN THE 791
OFFICES OF THE TREASURER OF STATE OR THE AUDITOR OF STATE BY 792
VIDEOTAPE;
(4) NOTIFICATION THAT COMPLETION OF THE REQUIREMENT MAY 794
ALSO BE OBTAINED BY ATTENDING COURSES APPROVED BY THE AUDITOR OF 795
STATE OR THE TREASURER OF STATE, BUT THAT THE COUNTY TREASURER'S 796
CONTINUING EDUCATION REQUIREMENT MUST BE MADE CURRENT AND THAT 797
THE TREASURER OF STATE MUST HAVE PROOF OF COMPLIANCE BY THE LAST 798
DAY OF MARCH;
(5) NOTIFICATION THAT IF THE COUNTY TREASURER HAS FAILED 800
TO BRING THE COUNTY TREASURER'S CONTINUING EDUCATION REQUIREMENTS 801
CURRENT BY THE LAST DAY OF MARCH, THE TREASURER OF STATE WILL 802
NOTIFY THE PROSECUTOR OF THAT TREASURER'S COUNTY OF THAT FACT 803
IMMEDIATELY.
(C) IF A COUNTY TREASURER HAS FAILED TO MEET THE 805
CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 806
REVISED CODE FOR THE PRECEDING CALENDAR YEAR BY THE THIRTY-FIRST 808
DAY OF MARCH OF ANY YEAR, THE TREASURER OF STATE SHALL PROMPTLY 810
GIVE NOTICE OF THAT FACT TO THE PROSECUTING ATTORNEY OF THE 811
20
COUNTY TREASURER'S COUNTY.
UPON RECEIPT OF THE NOTICE, THE PROSECUTING ATTORNEY SHALL 813
PETITION THE COURT OF COMMON PLEAS OF THAT COUNTY FOR AN ORDER 814
SUSPENDING THE COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY 815
FUNDS AND TO MANAGE THE COUNTY INVESTMENT PORTFOLIO. THE 816
PETITION SHALL CONTAIN A BRIEF STATEMENT OF THE FACTS AND SHALL 817
SHOW THAT THE COUNTY TREASURER HAS FAILED TO MEET THE CONTINUING 818
EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE REVISED CODE. 819
BEFORE OR SIMULTANEOUSLY WITH THE FILING OF THE PETITION, THE 821
PROSECUTING ATTORNEY SHALL SERVE A COPY OF THE PETITION UPON THE 822
COUNTY TREASURER PERSONALLY OR BY CERTIFIED MAIL, TOGETHER WITH A 823
COPY OF THIS SECTION. UPON THE FILING OF THE PETITION, THE 824
COURT, ON THE MOTION OF THE PROSECUTING ATTORNEY, SHALL ENTER AN 825
ORDER FIXING A DATE FOR HEARING NOT LATER THAN TWO WEEKS AFTER 826
THE DATE OF FILING AND REQUIRING THAT A COPY OF THE ORDER BE 827
GIVEN TO THE COUNTY TREASURER IN THE MANNER IN WHICH A SUMMONS IS 828
REQUIRED TO BE SERVED OR SUBSTITUTED SERVICE IS REQUIRED TO BE 829
MADE IN OTHER CASES. 830
ON THE DAY FIXED FOR THE HEARING, OR ANY ADJOURNMENT OF IT, 832
THE COURT SHALL DETERMINE FROM THE PETITION AND SUCH EVIDENCE AS 833
IS SUBMITTED BY EITHER PARTY WHETHER THE COUNTY TREASURER HAS MET 834
THE CONTINUING EDUCATION REQUIREMENTS OF SECTION 321.46 OF THE 835
REVISED CODE FOR THE PRECEDING CALENDAR YEAR. IF THE COURT FINDS 837
THAT THE COUNTY TREASURER HAS FAILED TO MEET SUCH CONTINUING 838
EDUCATION REQUIREMENTS, IT SHALL ENTER AN ORDER TRANSFERRING THE 839
COUNTY TREASURER'S AUTHORITY TO INVEST COUNTY FUNDS AND TO MANAGE 840
THE COUNTY PORTFOLIO TO THE COUNTY'S INVESTMENT ADVISORY 841
COMMITTEE UNTIL SUCH TIME AS THE COUNTY TREASURER HAS BECOME 842
CURRENT IN CONTINUING EDUCATION REQUIREMENTS. 843
THE COSTS OF THE PROCEEDING SHALL BE ASSESSED OR 845
APPORTIONED AS THE COURT CONSIDERS EQUITABLE. 846
UPON RECEIVING PROOF OF COMPLETION OF CONTINUING EDUCATION 848
REQUIREMENTS FOR THE PRECEDING YEAR, THE TREASURER OF STATE SHALL 849
NOTIFY THE PROSECUTING ATTORNEY THAT THE COUNTY TREASURER HAS 850
21
BECOME CURRENT IN MEETING SUCH REQUIREMENTS. THE PROSECUTING 851
ATTORNEY SHALL SUBMIT SUCH INFORMATION TO THE COURT, AND THE 852
COURT SHALL ENTER AN ORDER TERMINATING THE AUTHORITY OF THE 853
COUNTY'S INVESTMENT ADVISORY COMMITTEE TO INVEST COUNTY FUNDS AND 854
TO MANAGE THE COUNTY PORTFOLIO AND RESTORING SUCH AUTHORITY TO 855
THE COUNTY TREASURER. 856
THE PROCEEDING PROVIDED FOR IN DIVISION (C) OF THIS SECTION 858
IS A SPECIAL PROCEEDING, AND FINAL ORDERS IN THE PROCEEDING MAY 859
BE REVIEWED AND AFFIRMED, MODIFIED, OR REVERSED ON APPEAL 860
PURSUANT TO THE RULES OF APPELLATE PROCEDURE AND, TO THE EXTENT 861
NOT IN CONFLICT WITH THOSE RULES, CHAPTER 2505. OF THE REVISED 863
CODE.
Sec. 323.153. (A) To obtain a reduction in real property 874
taxes under division (A) or (B) of section 323.152 of the Revised 875
Code or in manufactured home taxes under division (B) of section 876
323.152 of the Revised Code, the owner shall file an application 877
with the county auditor of the county in which the owner's 878
homestead is located.
(1) An application for reduction based upon a physical 880
disability shall be accompanied by a certificate signed by a 881
physician, and an application for reduction based upon a mental 882
disability shall be accompanied by a certificate signed by a 883
physician or psychologist licensed to practice in this state, 884
attesting to the fact that the applicant is permanently and 885
totally disabled. The certificate shall be in a form that the 886
tax commissioner requires and shall include the definition of 887
permanently and totally disabled as set forth in section 323.151 888
of the Revised Code. An application for reduction based upon a 889
disability certified as permanent and total by a state or federal 890
agency having the function of so classifying persons shall be 891
accompanied by a certificate from that agency. Such an 892
application constitutes a continuing application for a reduction 893
in taxes for each year in which the dwelling is the applicant's 894
homestead and the amount of the reduction in taxable value to 895
22
which the applicant is entitled does not exceed either the amount 897
or percentage of the reduction to which the applicant was 898
entitled for the year in which the application was first filed. 900
(2) An application for a reduction in taxes under division 902
(B) of section 323.152 of the Revised Code shall be filed only if 904
the homestead or manufactured or mobile home was transferred in 905
the preceding year or did not qualify for and receive the 906
reduction in taxes under that division for the preceding tax 907
year. The application for homesteads transferred in the 908
preceding year shall be incorporated into any form used by the 910
county auditor to administer the tax law in respect to the
conveyance of real property pursuant to section 319.20 of the 911
Revised Code, and OR OF USED MANUFACTURED HOMES OR USED MOBILE 913
HOMES AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. THE 914
OWNER OF A MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER 915
DIVISION (D)(4) OF SECTION 4503.06 OF THE REVISED CODE TO BE 916
TAXED UNDER DIVISION (D)(2) OF THAT SECTION FOR THE ENSUING YEAR 917
MAY FILE THE APPLICATION AT THE TIME OF MAKING THAT ELECTION. 918
THE APPLICATION shall contain a statement that failure by the 920
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 921
owner from receiving the reduction in taxes until a proper 922
application is filed within the period prescribed by division 923
(A)(3) of this section. Such an application constitutes a 924
continuing application for a reduction in taxes for each year in 925
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 927
division (A)(1) or (2) or notification under division (C) of this 928
section after a certificate of reduction has been issued under 929
section 323.154 of the Revised Code is prima-facie evidence that 930
the original applicant is entitled to the reduction in taxes 931
calculated on the basis of the information contained in the 933
original application. The original application and any
subsequent application, including any late application, shall be 934
23
in the form of a signed statement and shall be filed after the 935
first Monday in January and not later than the first Monday in 936
June. The original application and any subsequent application 937
for a reduction in real property taxes shall be filed in the year 938
for which the reduction is sought. The original application and 939
any subsequent application for a reduction in manufactured home 940
taxes shall be filed in the year preceding the year for which the 941
reduction is sought. The statement shall be on a form, devised 942
and supplied by the tax commissioner, which shall require no more 943
information than is necessary to establish the applicant's 944
eligibility for the reduction in taxes and the amount of the 945
reduction, and shall include an affirmation by the applicant that 946
ownership of the homestead was not acquired from a person, other 947
than a the applicant's spouse, related to the owner by 948
consanguinity or affinity for the purpose of qualifying for the 949
real property or manufactured home tax reduction provided for in 950
division (A) or (B) of section 323.152 of the Revised Code. The 951
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing 952
to comply with division (C) of this section results in the 953
revocation of the right to the reduction for a period of three 954
years. In the case of an application for a reduction in taxes 955
under division (A) of section 323.152 of the Revised Code, the 956
form shall contain a statement that signing the application 957
constitutes a delegation of authority by the applicant to the 958
county auditor to examine any financial records relating to 959
income earned by the applicant as stated on the application for 960
the purpose of determining a possible violation of division (D) 961
or (E) of this section. 962
(B) A late application for a tax reduction for the year 964
preceding the year in which an original application is filed, or 965
for a reduction in manufactured home taxes for the year in which 966
an original application is filed, may be filed with the original 967
application. If the county auditor determines the information 969
24
contained in the late application is correct, the auditor shall 970
determine the amount of the reduction in taxes to which the 971
applicant would have been entitled for the preceding tax year had 972
the applicant's application been timely filed and approved in 973
that year.
The amount of such reduction shall be treated by the 975
auditor as an overpayment of taxes by the applicant and shall be 976
refunded in the manner prescribed in section 5715.22 of the 977
Revised Code for making refunds of overpayments. On the first 978
day of July of each year, the county auditor shall certify the 979
total amount of the reductions in taxes made in the current year 980
under this division to the tax commissioner, who shall treat the 981
full amount thereof as a reduction in taxes for the preceding tax 982
year and shall make reimbursement to the county therefor in the 983
manner prescribed by section 323.156 of the Revised Code, from 984
money appropriated for that purpose. 985
(C) If, in any year after an application has been filed 987
under division (A)(1) or (2) of this section, the owner does not 989
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 991
qualifies for a reduction in taxes that is to be based upon a 992
reduction in taxable value less than either the percentage or 993
amount of the reduction in taxable value to which the owner was 994
entitled in the year the application was filed, the owner shall 995
notify the county auditor that the owner is not qualified for a 996
reduction in taxes or file a new application under division 997
(A)(1) or (2) of this section. If the county auditor or county 998
treasurer discovers that the owner of property not entitled to 999
the reduction in taxes under division (B) of section 323.152 of 1,001
the Revised Code failed to notify the county auditor as required 1,002
by this paragraph, a charge shall be imposed against the property 1,003
in the amount by which taxes were reduced under that division for 1,004
each tax year the county auditor ascertains that the property was 1,005
not entitled to the reduction and was owned by the current owner. 1,006
25
Interest shall accrue in the manner prescribed by division (B) of 1,007
section 323.121 OR DIVISION (G)(2) OF SECTION 4503.06 of the 1,008
Revised Code on the amount by which taxes were reduced for each 1,010
such tax year as if the reduction became delinquent taxes at the 1,011
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 1,013
notify the owner, by ordinary mail, of the charge, of the owner's 1,014
right to appeal the charge, and of the manner in which the owner 1,015
may appeal. The owner may appeal the imposition of the charge 1,016
and interest by filing an appeal with the county board of 1,017
revision not later than the last day prescribed for payment of 1,018
real and public utility property taxes under section 323.12 of 1,019
the Revised Code following receipt of the notice and occurring at 1,021
least ninety days after receipt of the notice. The appeal shall 1,022
be treated in the same manner as a complaint relating to the 1,023
valuation or assessment of real property under Chapter 5715. of 1,024
the Revised Code. The charge and any interest shall be collected 1,026
as other delinquent taxes.
Each year during January, the county auditor shall furnish 1,028
by ordinary mail a continuing application to each person issued a 1,029
certificate of reduction under section 323.154 of the Revised 1,030
Code with respect to a reduction in taxes under division (A) of 1,031
section 323.152 of the Revised Code. The continuing application 1,032
shall be used to report changes in total income that would have 1,033
the effect of increasing or decreasing the reduction in taxable 1,034
value to which the owner is entitled, changes in ownership of the 1,035
homestead, including changes in or revocation of a revocable 1,036
inter vivos trust, changes in disability, and other changes in 1,037
the information earlier furnished the auditor relative to the 1,039
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 1,040
in June; provided, that if such changes do not affect the status 1,041
of the homestead exemption or the amount of the reduction to 1,042
which the owner is entitled under division (A) of section 323.152 1,043
26
of the Revised Code, the application does not need to be 1,044
returned. 1,045
Each year during February, the county auditor, except as 1,047
otherwise provided in this paragraph, shall furnish by ordinary 1,049
mail an original application to the owner, as of the first day of 1,050
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that 1,051
qualified for and received a reduction in taxes under division 1,052
(B) of section 323.152 of the Revised Code for the preceding tax 1,053
year. In order to receive the reduction under that division, the 1,054
owner shall file the application with the county auditor not 1,055
later than the first Monday in June. If the application is not 1,056
timely filed, the auditor shall not grant a reduction in taxes 1,057
for the homestead for the current year, and shall notify the 1,058
owner that the reduction in taxes has not been granted, in the 1,059
same manner prescribed under section 323.154 of the Revised Code 1,060
for notification of denial of an application. Failure of an 1,061
owner to receive an application does not excuse the failure of 1,063
the owner to file an original application. The county auditor is 1,064
not required to furnish an application under this paragraph for 1,065
any homestead for which application has previously been made on a 1,066
form incorporated into any form used by the county auditor to 1,067
administer the tax law in respect to the conveyance of real 1,068
property OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES, and 1,069
an owner who previously has applied on such a form is not 1,070
required to return an application furnished under this paragraph. 1,071
(D) No person shall knowingly make a false statement for 1,073
the purpose of obtaining a reduction in the person's real 1,074
property or manufactured home taxes under section 323.152 of the 1,075
Revised Code.
(E) No person shall knowingly fail to notify the county 1,077
auditor of changes required by division (C) of this section that 1,078
have the effect of maintaining or securing a reduction in taxable 1,079
value of homestead property or a reduction in taxes in excess of 1,080
27
the reduction allowed under section 323.152 of the Revised Code. 1,081
(F) No person shall knowingly make a false statement or 1,083
certification attesting to any person's physical or mental 1,084
condition for purposes of qualifying such person for tax relief 1,085
pursuant to sections 323.151 to 323.157 of the Revised Code. 1,086
Sec. 323.156. Within thirty days after a settlement of 1,095
taxes under divisions (A) and, (C), AND (H) of section 321.24 of 1,097
the Revised Code, the county treasurer shall certify to the tax 1,098
commissioner one-half of the total amount of taxes on real 1,099
property that were reduced pursuant to section 323.152 of the 1,100
Revised Code for the preceding tax year, and one-half of the 1,101
total amount of taxes on manufactured and mobile homes that were 1,102
reduced pursuant to division (B) of section 323.152 of the 1,103
Revised Code for the current tax year, as evidenced by the 1,105
certificates of reduction and the tax duplicate certified to the 1,106
county treasurer by the county auditor. The commissioner, within 1,108
thirty days of the receipt of such certification CERTIFICATIONS, 1,109
shall provide for payment to the county treasurer, from the 1,110
general revenue fund, of the amount certified, which shall be 1,112
credited upon receipt to the county's undivided income tax fund, 1,113
and an amount equal to two per cent of the amount by which taxes 1,114
were reduced, which shall be credited upon receipt to the county 1,115
general fund as a payment, in addition to the fees and charges 1,116
authorized by sections 319.54 and 321.26 of the Revised Code, to 1,117
the county auditor and treasurer for the costs of administering 1,118
the exemption provided under sections 323.151 to 323.157 of the 1,119
Revised Code.
Immediately upon receipt of funds into the county undivided 1,121
income tax fund under this section, the auditor shall distribute 1,122
the full amount thereof among the taxing districts in the county 1,123
as though the total had been paid as taxes by each person for 1,124
whom taxes were reduced under sections 323.151 to 323.157 of the 1,125
Revised Code. 1,126
Sec. 323.31. (A) A person who owns agricultural real 1,135
28
property or owns and occupies residential real property or a 1,138
manufactured or mobile home that does not have an outstanding tax 1,139
lien certificate or judgment of foreclosure against it, and a 1,140
person who is a vendee of such property under a purchase
agreement or land contract and who occupies the property, shall 1,141
have at least one opportunity to pay the delinquent or unpaid 1,142
current taxes charged against the property by entering into a 1,144
written delinquent tax contract with the county treasurer in a 1,146
form prescribed or approved by the tax commissioner. Subsequent 1,147
opportunities to enter into a delinquent tax contract shall be at 1,148
the county treasurer's sole discretion.
The treasurer may enter into a delinquent tax contract with 1,151
an owner or vendee of real property, other than residential real 1,152
property or a manufactured or mobile home that is occupied by the 1,153
owner, and other than agricultural real property. 1,154
The delinquent tax contract may be entered into at any time 1,157
prior to the commencement of foreclosure proceedings by the 1,159
county treasurer and the county prosecuting attorney pursuant to 1,161
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 1,162
commencement of foreclosure proceedings by a private attorney 1,163
pursuant to section 5721.37 of the Revised Code, or the 1,164
commencement of foreclosure and forfeiture proceedings pursuant 1,165
to section 5721.14 of the Revised Code, OR THE COMMENCEMENT OF 1,166
COLLECTION PROCEEDINGS PURSUANT TO DIVISION (H) OF SECTION 1,167
4503.06 OF THE REVISED CODE BY THE FILING OF A CIVIL ACTION AS 1,168
PROVIDED IN THAT DIVISION. A duplicate copy of each delinquent 1,170
tax contract shall be filed with the county auditor, who shall 1,172
attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent 1,173
manufactured home tax list, or who shall enter an asterisk in the 1,175
margin next to the entry for the tract or lot on the master list 1,176
of delinquent tracts, master list of delinquent vacant tracts, or 1,178
next to the entry for the home on the delinquent manufactured 1,179
29
home tax list, prior to filing it with the prosecuting attorney 1,180
under section 5721.13 of the Revised Code, or, in the case of the 1,181
delinquent manufactured home tax list, prior to filing DELIVERING 1,183
it with TO the county recorder TREASURER under division (H)(2) of 1,185
section 4503.06 of the Revised Code. If the delinquent tax 1,186
contract is entered into after the certificate or the master list 1,188
has been filed with the prosecuting attorney, the treasurer shall 1,189
file the duplicate copy with the prosecuting attorney. 1,190
A delinquent tax contract entered into under this division 1,193
shall provide for the payment of delinquent and unpaid current 1,194
taxes in installments over a period not to exceed five years 1,196
after the date of the first payment made under the contract; 1,197
however, a person entering into a delinquent tax contract who 1,199
owns and occupies residential real property may request, and the 1,200
treasurer shall allow, a delinquent tax contract providing for 1,201
payment in installments over a period of no fewer than two years 1,202
after the date of the first payment made under the contract. 1,204
For each delinquent tax contract, the county treasurer 1,207
shall determine and shall specify in the delinquent tax contract 1,208
the number of installments, the amount of each installment, and 1,209
the schedule for payment of the installments. Each installment 1,211
payment shall be apportioned among the several funds for which 1,212
taxes have been assessed and shall be applied to the items of 1,213
taxes charged in the order in which they became due. 1,214
When an installment payment is not received by the 1,216
treasurer when due under a delinquent tax contract or any current 1,217
taxes or special assessments charged against the property become 1,219
unpaid, the delinquent tax contract becomes void unless the 1,221
treasurer permits a new delinquent tax contract to be entered 1,223
into; if the treasurer does not permit a new delinquent tax 1,224
contract to be entered into, the treasurer shall certify to the 1,227
auditor that the delinquent tax contract has become void. 1,229
Upon receipt of such a certification, the auditor shall 1,231
destroy the duplicate copy of the voided delinquent tax contract. 1,233
30
If such copy has been filed with the prosecuting attorney, the 1,234
auditor immediately shall deliver the certification to the 1,235
prosecuting attorney, who shall attach it to the appropriate 1,236
certificate and the duplicate copy of the voided delinquent tax 1,237
contract or strike through the asterisk entered in the margin of 1,239
the master list next to the entry for the tract or lot that is 1,240
the subject of the voided delinquent tax contract. The 1,241
prosecuting attorney then shall institute a proceeding to 1,242
foreclose the lien of the state in accordance with section 323.25 1,243
or 5721.18 of the Revised Code or, in the case of delinquent 1,244
vacant land, shall institute a foreclosure proceeding in 1,245
accordance with section 323.25 or 5721.18 of the Revised Code, or 1,246
a foreclosure and forfeiture proceeding in accordance with 1,247
section 5721.14 of the Revised Code. IN THE CASE OF A 1,248
MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER SHALL CAUSE A 1,249
CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION (H) OF 1,250
SECTION 4503.06 OF THE REVISED CODE.
(B) If there is an outstanding tax certificate respecting 1,253
a delinquent parcel under section 5721.32 or 5721.33 of the 1,254
Revised Code, a written delinquent tax contract may not be 1,256
entered into under this section. To redeem a tax certificate in 1,257
installments, the owner or other person seeking to redeem the tax 1,259
certificate shall enter into a redemption payment plan under
division (C) of section 5721.38 of the Revised Code. 1,261
Sec. 323.611. At the request of the county treasurer, a 1,271
board of county commissioners may enter into a contract with any 1,272
financial institution under which the financial institution, in 1,273
accordance with the terms of the contract, receives real property 1,274
AND MANUFACTURED HOME tax payments at a post office box, opens 1,275
the mail delivered to that box, processes the checks and other 1,277
payments received in such mail and deposits them into the 1,278
treasurer's account, and provides the county treasurer daily 1,279
receipt information with respect to such payments. The contract 1,280
shall not be entered into unless: 1,281
31
(A) There is attached to the contract a certification by 1,283
the auditor of state that the financial institution and the 1,284
treasurer have given assurances satisfactory to the auditor of 1,285
state that the records of the financial institution, to the 1,286
extent that they relate to tax payments covered by the contract, 1,287
shall be subject to audit by the auditor of state to the same 1,288
extent as if the services for which the financial institution has 1,289
agreed to perform were being performed by the treasurer; 1,290
(B) The contract is awarded in accordance with sections 1,292
307.86 to 307.92 of the Revised Code; 1,293
(C) The treasurer's surety bond includes within its 1,295
coverage any loss that might occur as the result of the contract; 1,296
(D) The provisions of the contract do not conflict with 1,298
accounting and reporting requirements prescribed by the auditor 1,299
of state. 1,300
Sec. 1317.13. Notwithstanding AS USED IN THIS SECTION, 1,309
"MOTOR VEHICLE" AND "MOBILE HOME" HAVE THE SAME MEANINGS AS IN 1,310
SECTION 4501.01 OF THE REVISED CODE, AND "MANUFACTURED HOME" HAS 1,311
THE SAME MEANING AS IN SECTION 3781.06 OF THE REVISED CODE.
NOTWITHSTANDING the provisions of section 1309.46 of the 1,314
Revised Code or any agreement by the parties to a consumer
transaction to the contrary, a secured party whose security 1,315
interest is taken pursuant to section 1317.071 of the Revised 1,316
Code, shall not be entitled to take possession of the collateral, 1,317
except for collateral that is a motor vehicle as defined in 1,318
section 4501.01 of the Revised Code, A MANUFACTURED HOME, or a 1,319
mobile home, upon default by the debtor if the time balance at 1,321
the time of the default is less than twenty-five per cent of the 1,322
sum of the time balance on the day such retail installment
contract was executed and the down payment recited in such 1,323
contract.
Sec. 4501.01. As used in this chapter and Chapters 4503., 1,333
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 1,334
Revised Code, and in the penal laws, except as otherwise 1,335
32
provided: 1,336
(A) "Vehicles" means everything on wheels or runners, 1,338
including motorized bicycles, but does not mean vehicles that are 1,339
operated exclusively on rails or tracks or from overhead electric 1,340
trolley wires and vehicles that belong to any police department, 1,341
municipal fire department, or volunteer fire department, or that 1,342
are used by such a department in the discharge of its functions. 1,343
(B) "Motor vehicle" means any vehicle, including mobile 1,346
homes and recreational vehicles, that is propelled or drawn by 1,348
power other than muscular power or power collected from overhead 1,349
electric trolley wires. "Motor vehicle" does not include 1,350
motorized bicycles, road rollers, traction engines, power 1,351
shovels, power cranes, and other equipment used in construction 1,352
work and not designed for or employed in general highway 1,353
transportation, well-drilling machinery, ditch-digging machinery, 1,354
farm machinery, trailers that are used to transport agricultural 1,355
produce or agricultural production materials between a local 1,356
place of storage or supply and the farm when drawn or towed on a 1,357
public road or highway at a speed of twenty-five miles per hour 1,358
or less, threshing machinery, hay-baling machinery, corn sheller, 1,359
hammermill and agricultural tractors, machinery used in the 1,360
production of horticultural, agricultural, and vegetable 1,361
products, and trailers that are designed and used exclusively to 1,362
transport a boat between a place of storage and a marina, or in 1,363
and around a marina, when drawn or towed on a public road or 1,364
highway for a distance of no more than ten miles and at a speed 1,365
of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any 1,367
self-propelling vehicle that is designed or used for drawing 1,368
other vehicles or wheeled machinery, but has no provisions for 1,369
carrying loads independently of such other vehicles, and that is 1,370
used principally for agricultural purposes. 1,371
(D) "Commercial tractor," except as defined in division 1,373
(C) of this section, means any motor vehicle that has motive 1,374
33
power and either is designed or used for drawing other motor 1,375
vehicles, or is designed or used for drawing another motor 1,377
vehicle while carrying a portion of the other motor vehicle or 1,378
its load, or both.
(E) "Passenger car" means any motor vehicle that is 1,380
designed and used for carrying not more than nine persons and 1,381
includes any motor vehicle that is designed and used for carrying 1,382
not more than fifteen persons in a ridesharing arrangement. 1,383
(F) "Collector's vehicle" means any motor vehicle or 1,385
agricultural tractor or traction engine that is of special 1,386
interest, that has a fair market value of one hundred dollars or 1,387
more, whether operable or not, and that is owned, operated, 1,388
collected, preserved, restored, maintained, or used essentially 1,389
as a collector's item, leisure pursuit, or investment, but not as 1,390
the owner's principal means of transportation. "Licensed 1,391
collector's vehicle" means a collector's vehicle, other than an 1,392
agricultural tractor or traction engine, that displays current, 1,393
valid license tags issued under section 4503.45 of the Revised 1,394
Code, or a similar type of motor vehicle that displays current, 1,395
valid license tags issued under substantially equivalent 1,396
provisions in the laws of other states. 1,397
(G) "Historical motor vehicle" means any motor vehicle 1,399
that is over twenty-five years old and is owned solely as a 1,400
collector's item and for participation in club activities, 1,401
exhibitions, tours, parades, and similar uses, but that in no 1,402
event is used for general transportation. 1,403
(H) "Noncommercial motor vehicle" means any motor vehicle, 1,405
including a farm truck as defined in section 4503.04 of the 1,406
Revised Code, that is designed by the manufacturer to carry a 1,407
load of no more than one ton and is used exclusively for purposes 1,408
other than engaging in business for profit. 1,409
(I) "Bus" means any motor vehicle that has motor power and 1,412
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 1,413
34
not more than fifteen passengers in a ridesharing arrangement. 1,414
(J) "Commercial car" or "truck" means any motor vehicle 1,416
that has motor power and is designed and used for carrying 1,417
merchandise or freight, or that is used as a commercial tractor. 1,418
(K) "Bicycle" means every device, other than a tricycle 1,420
that is designed solely for use as a play vehicle by a child, 1,422
that is propelled solely by human power upon which any person may 1,423
ride, and that has either two tandem wheels, or one wheel in 1,424
front and two wheels in the rear, any of which is more than 1,425
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 1,427
two tandem wheels or one wheel in the front and two wheels in the 1,429
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 1,430
displacement that produces no more than one brake horsepower and 1,431
is capable of propelling the vehicle at a speed of no greater 1,432
than twenty miles per hour on a level surface. 1,433
(M) "Trailer" means any vehicle without motive power that 1,436
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 1,437
includes any such vehicle that is formed by or operated as a 1,438
combination of a semitrailer and a vehicle of the dolly type such 1,439
as that commonly known as a trailer dolly, a vehicle used to 1,440
transport agricultural produce or agricultural production 1,441
materials between a local place of storage or supply and the farm 1,442
when drawn or towed on a public road or highway at a speed 1,443
greater than twenty-five miles per hour, and a vehicle that is 1,444
designed and used exclusively to transport a boat between a place 1,445
of storage and a marina, or in and around a marina, when drawn or 1,446
towed on a public road or highway for a distance of more than ten 1,447
miles or at a speed of more than twenty-five miles per hour. 1,448
"Trailer" does not include a manufactured home or travel trailer. 1,449
(N) "Noncommercial trailer" means any trailer, except a 1,451
travel trailer or trailer that is used to transport a boat as 1,452
35
described in division (B) of this section, but, where applicable, 1,453
includes a vehicle that is used to transport a boat as described 1,454
in division (M) of this section, that has a gross weight of no 1,455
more than three thousand pounds, and that is used exclusively for 1,456
purposes other than engaging in business for a profit. 1,457
(O) "Mobile home" means a building unit or assembly of 1,460
closed construction that is fabricated in an off-site facility, 1,461
is more than thirty-five body feet in length or, when erected on 1,462
site, is three hundred twenty or more square feet, is built on a 1,463
permanent chassis, is transportable in one or more sections, and 1,465
does not qualify as a manufactured home as defined in division 1,466
(C)(4) of section 3781.06 of the Revised Code or as an 1,467
industrialized unit as defined in division (C)(3) of section 1,468
3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type 1,470
that does not have motive power and is so designed or used with 1,471
another and separate motor vehicle that in operation a part of 1,472
its own weight or that of its load, or both, rests upon and is 1,473
carried by the other vehicle furnishing the motive power for 1,474
propelling itself and the vehicle referred to in this division, 1,475
and includes, for the purpose only of registration and taxation 1,476
under those chapters, any vehicle of the dolly type, such as a 1,477
trailer dolly, that is designed or used for the conversion of a 1,478
semitrailer into a trailer. 1,479
(Q) "Recreational vehicle" means a vehicular portable 1,481
structure that meets all of the following conditions: 1,482
(1) It is designed for the sole purpose of recreational 1,485
travel.
(2) It is not used for the purpose of engaging in business 1,487
for profit.
(3) It is not used for the purpose of engaging in 1,489
intrastate commerce.
(4) It is not used for the purpose of commerce as defined 1,491
in 49 C.F.R. 383.5, as amended. 1,492
36
(5) It is not regulated by the public utilities commission 1,494
pursuant to Chapter 4919., 4921., or 4923. of the Revised Code. 1,495
(6) It is classed as one of the following: 1,497
(a) "Travel trailer" means a nonself-propelled 1,499
recreational vehicle that does not exceed an overall length of 1,500
thirty-five feet, exclusive of bumper and tongue or coupling, and 1,501
contains less than three hundred twenty square feet of space when 1,502
erected on site. "Travel trailer" includes a tent-type fold-out 1,504
camping trailer as defined in section 4517.01 of the Revised 1,505
Code.
(b) "Motor home" means a self-propelled recreational 1,507
vehicle that has no fifth wheel and is constructed with 1,508
permanently installed facilities for cold storage, cooking and 1,510
consuming of food, and for sleeping.
(c) "Truck camper" means a nonself-propelled recreational 1,512
vehicle that does not have wheels for road use and is designed to 1,513
be placed upon and attached to a motor vehicle. "Truck camper" 1,514
does not include truck covers that consist of walls and a roof, 1,515
but do not have floors and facilities enabling them to be used as 1,516
a dwelling.
(d) "Fifth wheel trailer" means a vehicle that is of such 1,518
size and weight as to be movable without a special highway 1,519
permit, that has a gross trailer area of four hundred square feet 1,520
or less, that is constructed with a raised forward section that 1,521
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 1,522
in the bed of a truck. 1,523
(e) "Park trailer" means a vehicle that is commonly known 1,525
as a park model recreational vehicle, meets the American national 1,526
standard institute standard A119.5 (1988) for park trailers, is 1,527
built on a single chassis, has a gross trailer area of four 1,528
hundred square feet or less when set up, is designed for seasonal 1,529
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 1,530
37
(R) "Pneumatic tires" means tires of rubber and fabric or 1,532
tires of similar material, that are inflated with air. 1,533
(S) "Solid tires" means tires of rubber or similar elastic 1,535
material that are not dependent upon confined air for support of 1,536
the load.
(T) "Solid tire vehicle" means any vehicle that is 1,538
equipped with two or more solid tires. 1,539
(U) "Farm machinery" means all machines and tools that are 1,541
used in the production, harvesting, and care of farm products, 1,542
and includes trailers that are used to transport agricultural 1,543
produce or agricultural production materials between a local 1,544
place of storage or supply and the farm when drawn or towed on a 1,545
public road or highway at a speed of twenty-five miles per hour 1,546
or less.
(V) "Owner" includes any person, firm, or corporation 1,548
other than a manufacturer or dealer that has title to a motor 1,549
vehicle, except that in sections 4505.01 to 4505.19 of the 1,550
Revised Code, "owner" includes in addition manufacturers and 1,551
dealers.
(W) "Manufacturer" and "dealer" include all persons, 1,553
firms, and corporations that are regularly engaged in the 1,554
business of manufacturing, selling, displaying, offering for 1,555
sale, or dealing in motor vehicles, at an established place of 1,556
business that is used exclusively for the purpose of 1,557
manufacturing, selling, displaying, offering for sale, or dealing 1,558
in motor vehicles. A place of business that is used for 1,559
manufacturing, selling, displaying, offering for sale, or dealing 1,560
in motor vehicles shall be deemed to be used exclusively for 1,561
those purposes even though snowmobiles or all-purpose vehicles 1,562
are sold or displayed for sale thereat, even though farm 1,563
machinery is sold or displayed for sale thereat, or even though 1,564
repair, accessory, gasoline and oil, storage, parts, service, or 1,565
paint departments are maintained thereat, or, in any county 1,566
having a population of less than seventy-five thousand persons at 1,567
38
the last federal census, even though a department in a place of 1,568
business is used to dismantle, salvage, or rebuild motor vehicles 1,569
by means of used parts, if such departments are operated for the 1,570
purpose of furthering and assisting in the business of 1,571
manufacturing, selling, displaying, offering for sale, or dealing 1,572
in motor vehicles. Places of business or departments in a place 1,573
of business used to dismantle, salvage, or rebuild motor vehicles 1,574
by means of using used parts are not considered as being 1,575
maintained for the purpose of assisting or furthering the 1,576
manufacturing, selling, displaying, and offering for sale or 1,577
dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates 1,579
a motor vehicle upon the public highways. 1,580
(Y) "Chauffeur" means any operator who operates a motor 1,582
vehicle, other than a taxicab, as an employee for hire; or any 1,583
operator whether or not the owner of a motor vehicle, other than 1,584
a taxicab, who operates such vehicle for transporting, for gain, 1,585
compensation, or profit, either persons or property owned by 1,586
another. Any operator of a motor vehicle who is voluntarily 1,587
involved in a ridesharing arrangement is not considered an 1,588
employee for hire or operating such vehicle for gain, 1,589
compensation, or profit.
(Z) "State" includes the territories and federal districts 1,591
of the United States, and the provinces of Canada. 1,592
(AA) "Public roads and highways" for vehicles includes all 1,594
public thoroughfares, bridges, and culverts. 1,595
(BB) "Manufacturer's number" means the manufacturer's 1,597
original serial number that is affixed to or imprinted upon the 1,598
chassis or other part of the motor vehicle. 1,599
(CC) "Motor number" means the manufacturer's original 1,601
number that is affixed to or imprinted upon the engine or motor 1,602
of the vehicle. 1,603
(DD) "Distributor" means any person who is authorized by 1,605
a motor vehicle manufacturer to distribute new motor vehicles to 1,606
39
licensed motor vehicle dealers at an established place of 1,607
business that is used exclusively for the purpose of distributing 1,608
new motor vehicles to licensed motor vehicle dealers, except when 1,609
the distributor also is a new motor vehicle dealer, in which case 1,610
the distributor may distribute at the location of the 1,611
distributor's licensed dealership. 1,612
(EE) "Ridesharing arrangement" means the transportation of 1,614
persons in a motor vehicle where the transportation is incidental 1,616
to another purpose of a volunteer driver and includes ridesharing 1,617
arrangements known as carpools, vanpools, and buspools. 1,618
(FF) "Apportionable vehicle" means any vehicle that is 1,620
used or intended for use in two or more international 1,621
registration plan member jurisdictions that allocate or 1,622
proportionally register vehicles, that is used for the 1,623
transportation of persons for hire or designed, used, or 1,624
maintained primarily for the transportation of property, and that 1,625
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 1,627
excess of twenty-six thousand pounds; 1,628
(2) Is a power unit having three or more axles, regardless 1,630
of the gross vehicle weight; 1,631
(3) Is a combination vehicle with a gross vehicle weight 1,633
in excess of twenty-six thousand pounds. 1,634
"Apportionable vehicle" does not include recreational 1,636
vehicles, vehicles displaying restricted plates, city pick-up and 1,637
delivery vehicles, buses used for the transportation of chartered 1,638
parties, or vehicles owned and operated by the United States, 1,639
this state, or any political subdivisions thereof. 1,640
(GG) "Chartered party" means a group of persons who 1,642
contract as a group to acquire the exclusive use of a 1,643
passenger-carrying motor vehicle at a fixed charge for the 1,644
vehicle in accordance with the carrier's tariff, lawfully on file 1,645
with the United States department of transportation, for the 1,647
purpose of group travel to a specified destination or for a 1,648
40
particular itinerary, either agreed upon in advance or modified 1,649
by the chartered group after having left the place of origin. 1,650
(HH) "International registration plan" means a reciprocal 1,652
agreement of member jurisdictions that is endorsed by the 1,653
American association of motor vehicle administrators, and that 1,654
promotes and encourages the fullest possible use of the highway 1,655
system by authorizing apportioned registration of fleets of 1,656
vehicles and recognizing registration of vehicles apportioned in 1,657
member jurisdictions. 1,658
(II) "Restricted plate" means a license plate that has a 1,660
restriction of time, geographic area, mileage, or commodity, and 1,661
includes license plates issued to farm trucks under division (K) 1,662
of section 4503.04 of the Revised Code. 1,663
(JJ) "Gross vehicle weight," with regard to any commercial 1,665
car, trailer, semitrailer, or bus that is taxed at the rates 1,666
established under section 4503.042 of the Revised Code, means the 1,667
unladen weight of the vehicle fully equipped plus the maximum 1,668
weight of the load to be carried on the vehicle. 1,669
(KK) "Combined gross vehicle weight" with regard to any 1,671
combination of a commercial car, trailer, and semitrailer, that 1,672
is taxed at the rates established under section 4503.042 of the 1,673
Revised Code, means the total unladen weight of the combination 1,674
of vehicles fully equipped plus the maximum weight of the load to 1,675
be carried on that combination of vehicles. 1,676
(LL) "Chauffeured limousine" means a motor vehicle that is 1,679
designed to carry nine or fewer passengers and is operated for 1,680
hire on an hourly basis pursuant to a prearranged contract for 1,681
the transportation of passengers on public roads and highways 1,682
along a route under the control of the person hiring the vehicle 1,683
and not over a defined and regular route. "Prearranged contract" 1,684
means an agreement, made in advance of boarding, to provide 1,685
transportation from a specific location in a chauffeured 1,686
limousine at a fixed rate per hour or trip. "Chauffeured 1,687
limousine" does not include any vehicle that is used exclusively 1,688
41
in the business of funeral directing. 1,689
(MM) "Manufactured home" has the same meaning as in 1,692
division (C)(4) of section 3781.06 of the Revised Code. 1,693
(NN) "Acquired situs," with respect to a manufactured home 1,696
or a mobile home, means to become located in this state pursuant 1,697
to the issuance of a certificate of title for the home and BY the 1,698
placement of the home on real property, but does not include the 1,699
placement of a manufactured home or a mobile home in the 1,700
inventory of a new motor vehicle dealer or the inventory of a 1,701
manufacturer, remanufacturer, or distributor of manufactured or 1,702
mobile homes. 1,703
(OO) "Electronic" includes electrical, digital, magnetic, 1,705
optical, electromagnetic, or any other form of technology that 1,706
entails capabilities similar to these technologies. 1,707
(PP) "Electronic record" means a record generated, 1,709
communicated, received, or stored by electronic means for use in 1,710
an information system or for transmission from one information 1,711
system to another.
(QQ) "Electronic signature" means a signature in 1,713
electronic form attached to or logically associated with an 1,714
electronic record.
(RR) "Financial transaction device" has the same meaning 1,716
as in division (A) of section 113.40 of the Revised Code. 1,717
Sec. 4503.06. (A) The owner of each manufactured or 1,727
mobile home that has acquired situs in this state shall pay 1,728
either a real property tax pursuant to Title LVII of the Revised 1,729
Code or a manufactured home tax pursuant to division (C) of this 1,732
section.
(B) The owner of a manufactured or mobile home shall pay 1,735
real property taxes if either of the following applies: 1,736
(1) The manufactured or mobile home acquired situs in the 1,738
state or ownership in the home was transferred on or after 1,739
January 1, 2000, and all of the following apply: 1,741
(a) The home is affixed to a permanent foundation as 1,744
42
defined in division (C)(5) of section 3781.06 of the Revised 1,745
Code;
(b) The home is located on land that is owned by the owner 1,748
of the home;
(c) The certificate of title has been inactivated by the 1,751
clerk of the court of common pleas that issued it, pursuant to 1,752
division (H) of section 4505.11 of the Revised Code. 1,753
(2) The manufactured or mobile home acquired situs in the 1,755
state or ownership in the home was transferred before January 1, 1,757
2000, and all of the following apply: 1,758
(a) The home is affixed to a permanent foundation as 1,761
defined in division (C)(5) of section 3781.06 of the Revised 1,762
Code;
(b) The home is located on land that is owned by the owner 1,765
of the home;
(c) The owner of the home has elected to have the home 1,768
taxed as real property and, pursuant to section 4505.11 of the 1,769
Revised Code, has surrendered the certificate of title to the 1,770
auditor of the county containing the taxing district in which the 1,772
home has its situs, together with proof that all taxes have been 1,773
paid;
(d) The county auditor has placed the home on the real 1,776
property tax list and delivered the certificate of title to the 1,777
clerk of the court of common pleas that issued it and the clerk 1,779
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed 1,782
as real property as provided in division (B) of this section is 1,783
subject to an annual manufactured home tax, payable by the owner, 1,784
for locating the home in this state. The tax as levied in this 1,786
section is for the purpose of supplementing the general revenue 1,788
funds of the local subdivisions in which the home has its situs 1,789
pursuant to this section.
(2) The year for which the manufactured home tax is levied 1,792
commences on the first day of January and ends on the following
43
thirty-first day of December. THE STATE SHALL HAVE THE FIRST 1,795
LIEN ON ANY MANUFACTURED OR MOBILE HOME ON THE LIST FOR THE
AMOUNT OF TAXES, PENALTIES, AND INTEREST CHARGED AGAINST THE 1,796
OWNER OF THE HOME UNDER THIS SECTION. The lien of the state for 1,798
the tax for a year shall attach on the first day of January to a 1,799
home that has acquired situs on that date. The lien for a home 1,801
that has not acquired situs on the first day of January, but that 1,802
acquires situs during the year, shall attach on the next first 1,803
day of January. The lien shall continue until the tax, including 1,804
any penalty OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located 1,806
in this state on the first day of January is the local taxing 1,808
district in which the home is located on that date. 1,809
(b) The situs of a manufactured or mobile home not located 1,811
in this state on the first day of January, but located in this 1,812
state subsequent to that date, is the local taxing district in 1,813
which the home is located thirty days after it is acquired or 1,814
first enters this state.
(4) The tax is collected by and paid to the county 1,816
treasurer of the county containing the taxing district in which 1,817
the home has its situs. 1,818
(D) The manufactured home tax shall be computed and 1,820
assessed by the county auditor of the county containing the 1,822
taxing district in which the home has its situs as follows: 1,823
(1) On a home that acquired situs in this state prior to 1,825
January 1, 2000; 1,826
(a) By multiplying the assessable value of the home by the 1,829
tax rate of the taxing district in which the home has its situs, 1,831
and deducting from the product thus obtained any reduction 1,832
authorized under section 4503.065 of the Revised Code. The tax 1,833
levied under this formula shall not be less than thirty-six 1,835
dollars, unless the home qualifies for a reduction in assessable 1,837
value under section 4503.065 of the Revised Code, in which case 1,838
there shall be no minimum tax and the tax shall be the amount 1,839
44
calculated under this division.
(b) The assessable value of the home shall be forty per 1,842
cent of the amount arrived at by the following computation: 1,843
(i) If the cost to the owner, or market value at time of 1,845
purchase, whichever is greater, of the home includes the 1,847
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule: 1,848
For the first calendar year 1,850
in which the 1,851
home is owned by the 1,852
current owner 80% 1,853
2nd calendar year x 75% 1,854
3rd " x 70% 1,855
4th " x 65% 1,856
5th " x 60% 1,857
6th " x 55% 1,858
7th " x 50% 1,859
8th " x 45% 1,860
9th " x 40% 1,861
10th and each year thereafter 35% 1,862
The first calendar year means any period between the first 1,864
day of January and the thirty-first day of December of the first 1,865
year. 1,866
(ii) If the cost to the owner, or market value at the time 1,869
of purchase, whichever is greater, of the home does not include 1,871
the furnishings and equipment, such cost or market value shall be 1,872
multiplied according to the following schedule:
For the first calendar year 1,874
in which the 1,875
home is owned by the 1,876
current owner 95% 1,877
2nd calendar year x 90% 1,878
3rd " x 85% 1,879
4th " x 80% 1,880
45
5th " x 75% 1,881
6th " x 70% 1,882
7th " x 65% 1,883
8th " x 60% 1,884
9th " x 55% 1,885
10th and each year thereafter 50% 1,886
The first calendar year means any period between the first 1,888
day of January and the thirty-first day of December of the first 1,889
year. 1,890
(2) On a home in which ownership was transferred or that 1,894
first acquired situs in this state on or after January 1, 2000: 1,896
(a) By multiplying the assessable value of the home by the 1,900
effective tax rate, as defined in section 323.08 of the Revised 1,902
Code, for residential real property of the taxing district in 1,903
which the home has its situs, and deducting from the product thus 1,904
obtained the reductions required or authorized under section 1,905
319.302, division (b)(B) of section 323.152, or section 4503.065 1,907
of the Revised Code. 1,908
(b) The assessable value of the home shall be thirty-five 1,911
per cent of its true value as determined under division (L) of 1,913
this section.
(3) The ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH 1,916
YEAR, THE auditor shall record the assessable value and the 1,917
amount of tax on the manufactured or mobile home on the tax list 1,918
and deliver a copy DUPLICATE of the list to the county treasurer. 1,920
IN THE CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 OF THE
REVISED CODE, THE TAX COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND 1,922
THE TIMES FOR DELIVERY OF THE DUPLICATE FOR AN ADDITIONAL FIFTEEN 1,923
DAYS UPON RECEIVING A WRITTEN APPLICATION FROM THE COUNTY AUDITOR 1,925
REGARDING AN EXTENSION FOR THE DELIVERY OF THE DUPLICATE, OR FROM 1,926
THE COUNTY TREASURER REGARDING AN EXTENSION OF THE TIME FOR THE 1,927
BILLING AND COLLECTION OF TAXES. THE APPLICATION SHALL CONTAIN A 1,928
STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE THE 1,929
UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX COMMISSIONER ON 1,930
46
OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE DAY DELIVERY OF 1,931
THE DUPLICATE IS OTHERWISE REQUIRED. WHEN AN EXTENSION IS 1,932
GRANTED FOR DELIVERY OF THE DUPLICATE, THE TIME PERIOD FOR
PAYMENT OF TAXES SHALL BE EXTENDED FOR A LIKE PERIOD OF TIME. 1,933
WHEN A DELAY IN THE CLOSING OF A TAX COLLECTION PERIOD BECOMES 1,934
UNAVOIDABLE, THE TAX COMMISSIONER, UPON APPLICATION BY THE COUNTY 1,935
AUDITOR AND COUNTY TREASURER, MAY ORDER THE TIME FOR PAYMENT OF 1,936
TAXES TO BE EXTENDED IF THE TAX COMMISSIONER DETERMINES THAT 1,937
PENALTIES HAVE ACCRUED OR WOULD OTHERWISE ACCRUE FOR REASONS 1,938
BEYOND THE CONTROL OF THE TAXPAYERS OF THE COUNTY. THE ORDER 1,939
SHALL PRESCRIBE THE FINAL EXTENDED DATE FOR PAYMENT OF TAXES FOR 1,940
THAT COLLECTION PERIOD. 1,941
(4) After January 1, 1999, the owner of a manufactured or 1,943
mobile home taxed pursuant to division (D)(1) of this section may 1,946
elect to have the home taxed pursuant to division (D)(2) of this 1,947
section by filing a written request with the county auditor of 1,948
the taxing district in which the home is located ON OR BEFORE THE 1,949
FIRST DAY OF DECEMBER OF ANY YEAR. Upon the filing of the 1,950
request, the county auditor SHALL DETERMINE WHETHER ALL TAXES 1,951
LEVIED UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND 1,952
IF THOSE TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the 1,953
manufactured or mobile home pursuant to division (D)(2) of this 1,955
section commencing in the next tax year. 1,956
(5) A manufactured or mobile home that acquired situs in 1,959
this state prior to January 1, 2000, shall be taxed pursuant to 1,961
division (D)(2) of this section if no manufactured home tax had 1,962
been paid for the home and the home was not exempted from 1,963
taxation pursuant to division (E) of this section for the year 1,965
for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME 1,967
TAX DUPLICATE FROM THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY 1,968
DAYS PRIOR TO THE LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY 1,969
BE PAID WITHOUT PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS 1,970
SECTION, THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND 1,971
47
MAILED OR DELIVERED TO EACH PERSON CHARGED ON THAT DUPLICATE WITH 1,972
TAXES, OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL 1,973
PRESCRIBED BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS 1,974
SECTION. WHEN TAXES ARE PAID BY INSTALLMENTS, THE COUNTY 1,976
TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON SUCH 1,977
DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND TAX 1,978
BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR 1,979
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND 1,980
HALF TAX COLLECTION PERIOD. A CHANGE IN THE MAILING ADDRESS OF 1,982
ANY TAX BILL SHALL BE MADE IN WRITING TO THE COUNTY TREASURER. 1,983
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES NOT 1,985
EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL OR, 1,986
EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE 1,987
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR SUCH 1,988
DELAY. 1,989
(b) AFTER DELIVERY OF THE COPY OF THE DELINQUENT 1,991
MANUFACTURED HOME TAX LIST UNDER DIVISION (H) OF THIS SECTION, 1,992
THE COUNTY TREASURER MAY PREPARE AND MAIL TO EACH PERSON IN WHOSE 1,994
NAME A HOME IS LISTED AN ADDITIONAL TAX BILL SHOWING THE TOTAL 1,996
AMOUNT OF DELINQUENT TAXES CHARGED AGAINST THE HOME AS SHOWN ON 1,997
THE LIST. THE TAX BILL SHALL INCLUDE A NOTICE THAT THE INTEREST 1,998
CHARGE PRESCRIBED BY DIVISION (G) OF THIS SECTION HAS BEGUN TO 1,999
ACCRUE.
(7) EACH TAX BILL PREPARED AND MAILED OR DELIVERED UNDER 2,002
DIVISION (D)(6) OF THIS SECTION SHALL BE IN THE FORM AND CONTAIN 2,004
THE INFORMATION REQUIRED BY THE TAX COMMISSIONER. THE 2,005
COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR EACH COUNTY AND 2,006
MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX BILLS AND TAX 2,007
RECEIPTS TO BE USED BY THE COUNTY TREASURER. THE TAX BILL SHALL 2,008
NOT CONTAIN OR BE MAILED OR DELIVERED WITH ANY INFORMATION OR 2,009
MATERIAL THAT IS NOT REQUIRED BY THIS SECTION OR THAT IS NOT 2,010
AUTHORIZED BY SECTION 321.45 OF THE REVISED CODE OR BY THE TAX 2,011
COMMISSIONER. IN ADDITION TO THE INFORMATION REQUIRED BY THE 2,013
48
COMMISSIONER, EACH TAX BILL SHALL CONTAIN THE FOLLOWING 2,015
INFORMATION:
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE 2,017
AGAINST THE MANUFACTURED OR MOBILE HOME; 2,018
(b) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES ARE NOT 2,021
PAID WITHIN SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE 2,022
DELINQUENT MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER, 2,023
YOU AND YOUR HOME MAY BE SUBJECT TO COLLECTION PROCEEDINGS FOR 2,025
TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE HAS NO EFFECT 2,026
UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A HOME MAY BE 2,027
SUBJECTED.
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED 2,029
UNDER DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL 2,030
INFORMATION: 2,031
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX 2,033
RATE" SHALL APPEAR IN BOLDFACE TYPE. 2,034
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES CHARGED 2,037
AGAINST THIS HOME HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX 2,038
REDUCTION FOR RESIDENCES OCCUPIED BY THE OWNER BUT THE HOME IS 2,040
NOT A RESIDENCE OCCUPIED BY THE OWNER, THE OWNER MUST NOTIFY THE 2,041
COUNTY AUDITOR'S OFFICE NOT LATER THAN MARCH 31 OF THE YEAR FOR 2,043
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE 2,044
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS 2,045
PUNISHABLE BY IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR 2,046
BOTH, AND IN THE OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE 2,047
TAXES WERE ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST 2,048
THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN 2,050
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS A 2,052
RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR THE TAX 2,053
REDUCTION. TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR 2,054
FURTHER INFORMATION, THE OWNER MAY CONTACT THE COUNTY AUDITOR'S 2,055
OFFICE AT .......... (INSERT THE ADDRESS AND TELEPHONE NUMBER OF 2,056
THE COUNTY AUDITOR'S OFFICE)."
49
(E)(1) A manufactured or mobile home is not subject to 2,058
this section when any of the following applies: 2,059
(a) It is taxable as personal property pursuant to section 2,062
5709.01 of the Revised Code. Any manufactured or mobile home 2,063
that is used as a residence shall be subject to this section and 2,066
shall not be taxable as personal property pursuant to section 2,067
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other 2,069
than this state unless the home is in this state in excess of an 2,070
accumulative period of thirty days in any calendar year. 2,071
(c) The annual tax has been paid on the home in this state 2,073
for the current year. 2,074
(d) The tax commissioner has determined, pursuant to 2,076
section 5715.27 of the Revised Code, that the property is exempt 2,077
from taxation, or would be exempt from taxation under Chapter 2,078
5709. of the Revised Code if it were classified as real property. 2,079
(2) A travel trailer or park trailer, as these terms are 2,082
defined in section 4501.01 of the Revised Code, is not subject to 2,083
this section if it is unused or unoccupied and stored at the 2,084
owner's normal place of residence or at a recognized storage 2,085
facility. 2,086
(3) A travel trailer or park trailer, as these terms are 2,088
defined in section 4501.01 of the Revised Code, is subject to 2,089
this section and shall be taxed as a manufactured or mobile home 2,091
if it has a situs longer than thirty days in one location and is 2,092
connected to existing utilities, unless either of the following 2,094
applies:
(a) The situs is in a state facility or a camping or park 2,096
area as defined in division (B), (G), (H), or (R) of section 2,098
3733.01 of the Revised Code; 2,099
(b) The situs is in a camping or park area that is a tract 2,102
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 2,103
individual lots for the express or implied purpose of occupancy 2,104
50
by either self-contained recreational vehicles as defined in 2,105
division (E) of section 3733.01 of the Revised Code or by 2,106
dependent recreational vehicles as defined in division (F) of 2,107
section 3733.01 of the Revised Code. 2,108
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS 2,110
SECTION, THE manufactured home tax is due and payable as follows: 2,112
(1) When a manufactured or mobile home has a situs in this 2,114
state, as provided in this section, on the first day of January, 2,115
one-half of the amount of the tax is due and payable on or before 2,116
the thirty-first FIRST day of January MARCH and the balance is 2,118
due and payable on or before the thirty-first day of July. At 2,119
the option of the owner of the home, the tax for the entire year 2,120
may be paid in full on the thirty-first FIRST day of January 2,121
MARCH.
(2) When a manufactured or mobile home first acquires a 2,123
situs in this state after the first day of January, no tax is due 2,125
and payable for that year.
(G)(1) If one-half of the current taxes charged under this 2,128
section against a manufactured or mobile home, together with the 2,129
full amount of any delinquent taxes or any installment thereof 2,130
required to be paid under a written undertaking, are not paid on 2,131
or before the thirty-first day of January in that year, or on or 2,132
before the last day for such payment as extended pursuant to 2,133
section 4503.063 of the Revised Code, a penalty of ten per cent 2,135
shall be charged against the unpaid balance of such half of the 2,136
current taxes. If the total amount of all such taxes is not paid 2,138
on or before the thirty-first day of July, next thereafter, or on 2,139
or before the last day for such payment as extended pursuant to 2,140
section 4503.063 of the Revised Code, a like penalty shall be 2,141
charged on the balance of the total amount of such unpaid current 2,142
taxes.
(2)(a) On the first day of the month following the last 2,144
day the second installment of taxes may be paid without penalty 2,145
BEGINNING IN 2000, interest shall be charged against and computed 2,147
51
on all delinquent taxes other than the current taxes that became 2,148
delinquent taxes at the close of the last day such second 2,149
installment could be paid without penalty. The charge shall be 2,150
for interest that accrued during the period that began on the 2,151
preceding first day of December and ended on the last day of the 2,152
month that included the last date such second installment could 2,153
be paid without penalty. The interest shall be computed at the 2,154
rate per annum prescribed by section 5703.47 of the Revised Code 2,155
and shall be entered as a separate item on the delinquent 2,156
manufactured home tax list compiled under division (H) of this 2,157
section.
(b) On the first day of December BEGINNING IN 2000, the 2,159
interest shall be charged against and computed on all delinquent 2,161
taxes. The charge shall be for interest that accrued during the 2,162
period that began on the first day of the month following the 2,163
last date prescribed for the payment of the second installment of 2,164
taxes in the current year and ended on the immediately preceding 2,165
last day of November. The interest shall be computed at the rate 2,166
per annum prescribed by section 5703.47 of the Revised Code and 2,168
shall be entered as a separate item on the delinquent 2,169
manufactured home tax list.
(c) After a valid undertaking has been entered into for 2,171
the payment of any delinquent taxes, no interest shall be charged 2,172
against such delinquent taxes while the undertaking remains in 2,173
effect in compliance with section 323.31 of the Revised Code. If 2,174
a valid undertaking becomes void, interest shall be charged 2,175
against the delinquent taxes for the periods that interest was 2,176
not permitted to be charged while the undertaking was in effect. 2,177
The interest shall be charged on the day the undertaking becomes 2,178
void and shall equal the amount of interest that would have been 2,179
charged against the unpaid delinquent taxes outstanding on the 2,180
dates on which interest would have been charged thereon under 2,181
divisions (G)(1) and (2) of this section had the undertaking not 2,182
been in effect. 2,183
52
(3) If the full amount of the taxes due at either of the 2,185
times prescribed by division (F) of this section is paid within 2,186
ten days after such time, the county treasurer shall waive the 2,187
collection of and the county auditor shall remit one-half of the 2,188
penalty provided for in this division for failure to make that 2,189
payment by the prescribed time. 2,190
(4) The treasurer shall compile and deliver to the county 2,192
auditor a list of all tax payments the treasurer has received as 2,194
provided in division (G)(3) of this section. The list shall 2,195
include any information required by the auditor for the remission 2,196
of the penalties waived by the treasurer. The taxes so collected 2,197
shall be included in the settlement next succeeding the 2,198
settlement then in process. 2,199
(H)(1) The BEGINNING IN 2000, THE county auditor shall 2,201
compile annually a "delinquent manufactured home tax list" 2,203
consisting of homes the county treasurer's records indicate have 2,204
taxes that were not paid within the time prescribed by division 2,205
DIVISIONS (D)(3) AND (F) of this section, have taxes that remain 2,207
unpaid from prior years, or have unpaid tax penalties OR INTEREST 2,209
that have been assessed.
(2) On or before the first day of September each year 2,212
WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER DIVISION (H)(2) OF 2,213
SECTION 321.24 OF THE REVISED CODE BEGINNING IN 2000, the county 2,214
auditor shall deliver a copy of the delinquent manufactured home 2,215
tax list to the county treasurer and shall file a copy in the 2,216
office of the county recorder. The recorder shall keep a copy of 2,218
the list, designate it as the "Manufactured Home Tax Lien
Record," and index it under the name of any person charged on it. 2,220
The recorder shall not charge a fee for the services required 2,221
under this section. The auditor shall UPDATE AND publish the 2,222
delinquent manufactured home tax list ANNUALLY in the same manner 2,223
as delinquent real property tax lists are published. THE COUNTY 2,225
AUDITOR SHALL APPORTION THE COST OF PUBLISHING THE LIST AMONG 2,226
TAXING DISTRICTS IN PROPORTION TO THE AMOUNT OF DELINQUENT 2,227
53
MANUFACTURED HOME TAXES SO PUBLISHED THAT EACH TAXING DISTRICT IS 2,228
ENTITLED TO RECEIVE UPON COLLECTION OF THOSE TAXES. 2,229
(3) The list filed with the county recorder shall 2,231
constitute a notice of lien as of the date of filing. The state 2,232
shall have the first lien on any manufactured or mobile home on 2,233
the list for the amount of taxes and penalties charged against 2,235
the owner of the home under this section.
(4) When taxes and, penalties, OR INTEREST are charged 2,239
against a person on the delinquent manufactured home tax list AND 2,241
ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO THE 2,242
COUNTY TREASURER, the county treasurer shall, in addition to any 2,243
other remedy provided by law for the collection of taxes and, 2,244
penalties, AND INTEREST, enforce collection of such taxes and, 2,245
penalties, AND INTEREST by civil action in the name of the 2,246
treasurer against the owner for the recovery of the unpaid taxes 2,248
following the procedures for the recovery of delinquent real 2,249
property taxes in sections 323.25 to 323.28 of the Revised Code. 2,250
The action may be brought in municipal or county court, provided 2,251
the amount charged does not exceed the monetary limitations for 2,253
original jurisdiction for civil actions in those courts. 2,254
It is sufficient, having made proper parties to the suit, 2,256
for the treasurer to allege in the treasurer's bill of 2,257
particulars or petition that the taxes stand chargeable on the 2,259
books of the county treasurer against such person, that they are 2,260
due and unpaid, and that such person is indebted in the amount of 2,261
taxes appearing to be due the county. The treasurer need not set 2,262
forth any other matter relating thereto. If it is found on the 2,264
trial of the action that the person is indebted to the state, 2,265
judgment shall be rendered in favor of the treasurer prosecuting 2,266
the action. The judgment debtor is not entitled to the benefit 2,267
of any law for stay of execution or exemption of property from 2,268
levy or sale on execution in the enforcement of the judgment. 2,269
(I) The total amount of taxes collected shall be 2,271
distributed semiannually at the same time distribution is made of 2,272
54
real estate and public utility taxes in the following manner: 2,273
four per cent shall be allowed as compensation to the county 2,274
auditor for the county auditor's service in assessing the taxes; 2,276
two per cent shall be allowed as compensation to the county 2,277
treasurer for the services the county treasurer renders as a 2,278
result of the tax levied by this section. Such amounts shall be 2,280
paid into the county treasury, to the credit of the county 2,281
general revenue fund, on the warrant of the county auditor. Fees 2,283
to be paid to the credit of the real estate assessment fund shall 2,284
be collected pursuant to division (B) of section 319.54 of the
Revised Code and paid into the county treasury, on the warrant of 2,285
the county auditor. The balance of the taxes collected shall be 2,286
distributed among the taxing subdivisions of the county in which 2,287
the taxes are collected and paid in the same ratio as those taxes 2,288
were collected for the benefit of the taxing subdivision. The 2,289
taxes levied and revenues collected under this section shall be 2,291
in lieu of any general property tax and any tax levied with 2,292
respect to the privilege of using or occupying a manufactured OR 2,293
MOBILE home in Ohio except as provided in sections 4503.04 and 2,294
5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a 2,296
manufactured home shall show whether or not the furnishings and 2,297
equipment are included in the purchase price. 2,298
(K) If the county treasurer and the county prosecuting 2,300
attorney agree that an item charged on the delinquent 2,301
manufactured home tax list is uncollectible, they shall certify 2,302
that determination and the reasons to the county board of 2,303
revision. If the board determines the amount is uncollectible, 2,304
it shall certify its determination to the county auditor, who 2,305
shall strike the item from the list. 2,306
(L)(1) The county auditor shall appraise at its true value 2,309
any manufactured or mobile home in which ownership is transferred 2,310
or which first acquires situs in this state on or after January 2,311
1, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE OWNER OF WHICH 2,312
55
HAS ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE 2,313
HOME TAXED UNDER DIVISION (D)(2) OF THIS SECTION. The true value 2,314
shall include the value of the home, any additions, and any 2,316
fixtures, but not any furnishings in the home. In determining 2,317
the true value of a manufactured or mobile home, the auditor 2,318
shall consider all facts and circumstances relating to the value 2,319
of the home, including its age, its capacity to function as a 2,320
residence, any obsolete characteristics, and other factors that 2,321
may tend to prove its true value. 2,322
(2)(a) If a manufactured or mobile home has been the 2,325
subject of an arm's length sale between a willing seller and a 2,326
willing buyer within a reasonable length of time prior to the
determination of true value, the auditor shall consider the sale 2,327
price of the home to be the true value for taxation purposes. 2,328
(b) The sale price in an arm's length transaction between 2,331
a willing seller and a willing buyer shall not be considered the 2,332
true value of the home if either of the following occurred after 2,333
the sale:
(i) The home has lost value due to a casualty; 2,335
(ii) An addition or fixture has been added to the home. 2,337
(3) The auditor shall have each home viewed and appraised 2,339
at least once in each six-year period IN THE SAME YEAR IN WHICH 2,340
REAL PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 2,341
5713. OF THE REVISED CODE, AND SHALL UPDATE THE APPRAISED VALUES 2,342
IN THE THIRD CALENDAR YEAR FOLLOWING THE APPRAISAL. The person 2,343
viewing or appraising a home may enter the home to determine by 2,344
actual view any additions or fixtures that have been added since 2,345
the last appraisal. In conducting the appraisals and 2,346
establishing the true value, the auditor shall follow the 2,347
procedures set forth for appraising real property in sections 2,348
5713.01 and 5713.03 of the Revised Code. 2,350
(4) The auditor shall place the true value of each home on 2,353
the manufactured home tax list upon completion of an appraisal. 2,354
(5)(a) If the auditor changes the true value of a home, 2,357
56
the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at 2,358
least thirty days prior to the issuance of any tax bill that 2,359
reflects the change. Failure to receive the notice does not 2,361
invalidate any proceeding under this section.
(b) Any owner of a home who disagrees with a change to the 2,364
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 2,365
complaint AGAINST THE TRUE VALUE OF THE HOME AS APPRAISED UNDER 2,368
THIS SECTION. THE COMPLAINT SHALL BE FILED with the county board 2,370
of revision on or before the thirty-first day of March of the 2,371
ensuing CURRENT tax year. The board shall hear and investigate 2,372
the complaint and may take action on it as provided under 2,373
sections 5715.11 to 5715.19 of the Revised Code. 2,374
(c) If the county board of revision determines, pursuant 2,376
to a complaint against the valuation of a manufactured or mobile 2,377
home filed under this section, that the amount of taxes, 2,378
assessments, or other charges paid was in excess of the amount 2,379
due based on the valuation as finally determined, then the 2,380
overpayment shall be refunded in the manner prescribed in section 2,382
5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for 2,385
any year for which a complaint is pending before the county board 2,386
of revision does not abate the complaint or in any way affect the 2,387
hearing and determination thereof.
(M) If the county auditor determines that any tax, 2,389
assessment, charge, or any part thereof has been erroneously 2,390
charged as a result of a clerical error as defined in section 2,391
319.35 of the Revised Code, the county treasurer and the county 2,393
board of revision shall remove the erroneous charges on the 2,394
manufactured home tax list or delinquent manufactured home tax
list, and refund any erroneous charges that have been collected, 2,395
with interest, in the same manner as is prescribed in section 2,396
319.36 of the Revised Code for erroneous charges against real 2,397
57
property. 2,398
(N) AS USED IN THIS SECTION AND SECTION 4503.061 OF THE 2,400
REVISED CODE:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, 2,402
AND INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION 2,403
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF SECTION 2,405
4503.061 OF THE REVISED CODE.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES 2,407
CHARGED AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT 2,408
APPEARED ON THE MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. 2,409
CURRENT TAXES BECOME DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER 2,410
THE LAST DAY PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF 2,411
CURRENT TAXES WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN 2,412
CERTIFIED DELINQUENT. 2,413
(3) "DELINQUENT TAXES" MEANS: 2,415
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST 2,417
A MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY 2,418
PENALTIES OR INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN 2,419
UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A 2,421
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY 2,422
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES 2,423
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED 2,424
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST. 2,425
Sec. 4503.061. (A) All manufactured and mobile homes 2,434
shall be listed on either the real property tax list or the 2,435
manufactured home tax list of the county in which the home has 2,436
situs. Each owner shall follow the procedures in this section to 2,437
identify the home to the county auditor of the county containing 2,438
the taxing district in which the home has situs so that the 2,439
auditor may place the home on the appropriate tax list. 2,440
(B) When a manufactured or mobile home first acquires 2,443
situs in this state and is subject to real property taxation 2,444
pursuant to division (B)(1) or (2) of section 4503.06 of the 2,445
58
Revised Code, the owner shall present to the auditor of the 2,446
county containing the taxing district in which the home has its 2,447
situs the certificate of title for the home, together with proof 2,449
that all taxes due have been paid and proof that a relocation 2,450
notice was obtained for the home if required under this section. 2,452
Upon receiving the certificate of title and the required proofs,
the auditor shall place the home on the real property tax list 2,454
and proceed to treat the home as other properties on that list. 2,455
After the auditor has placed the home on the tax list of real and 2,457
public utility property, the auditor shall deliver the
certificate of title to the clerk of the court of common pleas 2,458
that issued it pursuant to SECTION 4505.11 of the Revised Code, 2,460
and the clerk shall inactivate the certificate of title. 2,461
(C)(1) When a manufactured or mobile home subject to a 2,463
manufactured home tax IS RELOCATED TO OR first acquires situs in 2,464
any county that has adopted a permanent manufactured home 2,467
registration system, as provided in division (F) of this section, 2,468
the owner, within thirty days after the home IS RELOCATED OR 2,469
FIRST acquires situs under section 4503.06 of the Revised Code, 2,471
shall register the home with the county auditor of the county 2,472
containing the taxing district in which the home has its situs. 2,473
For the first registration in each county of situs, the owner or 2,474
vendee in possession shall present to the county auditor an Ohio 2,475
certificate of title, certified copy of the certificate of title, 2,476
or memorandum certificate of title as such are required by law, 2,477
and proof, as required by the county auditor, that the home, if 2,478
it has previously been occupied and is being relocated, has been 2,479
previously registered, that all taxes due and required to be paid 2,481
under division (H)(1) of this section before a relocation notice 2,483
may be issued have been paid, and that a relocation notice was 2,484
obtained for the home if required by division (H) of this 2,485
section. IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO 2,486
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,487
OR MEMORANDUM CERTIFICATE OF TITLE AT THE TIME THE OWNER OR 2,488
59
VENDEE FIRST REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR 2,489
SHALL REGISTER THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT 2,490
THE OWNER OR VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, 2,491
CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM 2,492
CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN FOURTEEN DAYS 2,493
AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE DOCUMENT. 2,494
(2) When a manufactured or mobile home is registered for 2,496
the first time in a county and when the total tax due has been 2,497
paid as required by division (F) of section 4503.06 of the 2,498
Revised Code or divisions (E) and (H) of this section, the county 2,500
treasurer shall note by writing or by a stamp on the certificate 2,501
of title, certified copy of certificate of title, or memorandum 2,502
certificate of title that the home has been registered and that 2,503
the taxes due, if any, have been paid for the preceding five 2,504
years and for the current year. The treasurer shall then issue a 2,505
certificate evidencing registration and a decal to be displayed 2,506
on the street side of the home. Such certificate is valid in any 2,508
county in this state during the year for which it is issued. 2,509
(3) For each year thereafter, the county auditor TREASURER 2,511
shall issue an advance payment certificate to be presented to the 2,512
county treasurer with the payment of the A TAX BILL STATING THE 2,513
AMOUNT OF tax that is due UNDER SECTION 4503.06 OF THE REVISED 2,514
CODE, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When the 2,515
total tax due has been paid as required by division (F) of 2,516
section 4503.06 of the Revised Code, the county treasurer shall 2,517
issue a certificate evidencing registration that shall be valid 2,518
in any county in this state during the year for which the 2,519
certificate is issued. 2,520
(4) The permanent decal issued under this division is 2,522
valid during the period of ownership, except that when a 2,523
manufactured home is relocated in another county the owner shall 2,524
apply for a new registration as required by this section and 2,525
section 4503.06 of the Revised Code. 2,526
(D)(1) All owners of manufactured or mobile homes subject 2,528
60
to the manufactured home tax BEING RELOCATED TO OR having situs 2,529
in a county that has not adopted a permanent registration system, 2,531
as provided in division (F) of this section, shall register the 2,532
home within thirty days after the home IS RELOCATED OR FIRST 2,533
acquires situs under section 4503.06 of the Revised Code and 2,534
thereafter shall annually register the home with the county 2,535
auditor of the county containing the taxing district in which the 2,536
home has its situs.
(2) Upon the annual registration, the county auditor 2,538
TREASURER shall issue an advance payment certificate, A TAX BILL 2,539
stating the amount of annual manufactured home tax due, to be 2,541
presented to the county treasurer with the payment of the tax 2,542
that is due UNDER SECTION 4503.06 OF THE REVISED CODE, AS 2,543
PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When a manufactured 2,544
or mobile home is registered and when the tax for the current 2,545
one-half year has been paid as required by division (F) of 2,546
section 4503.06 of the Revised Code, the county treasurer shall 2,547
issue a certificate evidencing registration and a decal. Such 2,548
certificate and decal are valid in any county in this state 2,549
during the year for which they are issued. The decal shall be 2,550
displayed on the street side of the home. 2,551
(3) For the first annual registration in each county of 2,553
situs, the county auditor shall require the owner or vendee to 2,554
present an Ohio certificate of title, certified copy of the 2,555
certificate of title, or memorandum certificate of title as such 2,556
are required by law, and proof, as required by the county 2,557
auditor, that the manufactured or mobile home has been previously 2,558
registered, if such registration was required, that all taxes due 2,559
and required to be paid under division (H)(1) of this section 2,560
before a relocation notice may be issued have been paid, and that 2,562
a relocation notice was obtained for the home if required by 2,564
division (H) of this section. IF THE OWNER OR VENDEE DOES NOT 2,565
POSSESS THE OHIO CERTIFICATE OF TITLE, CERTIFIED COPY OF THE 2,566
CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE AT THE 2,567
61
TIME THE OWNER OR VENDEE FIRST REGISTERS THE HOME IN A COUNTY, 2,568
THE COUNTY AUDITOR SHALL REGISTER THE HOME WITHOUT PRESENTATION 2,569
OF THE DOCUMENT, BUT THE OWNER OR VENDEE SHALL PRESENT THE 2,570
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,571
OR MEMORANDUM CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN 2,572
FOURTEEN DAYS AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE 2,573
DOCUMENT. When the county treasurer receives the tax payment, 2,575
the county treasurer shall note by writing or by a stamp on the 2,576
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the home has been 2,578
registered for the current year and that the manufactured home
taxes due, if any, have been paid for the preceding five years 2,580
and for the current year.
(4) For subsequent annual registrations, the auditor may 2,582
require the owner or vendee in possession to present an Ohio 2,583
certificate of title, certified copy of the certificate of title, 2,584
or memorandum certificate of title to the county treasurer upon 2,585
payment of the manufactured home tax that is due. 2,586
(E)(1) Upon the application to transfer ownership of a 2,588
manufactured or mobile home for which manufactured home taxes are 2,589
paid pursuant to division (C) of section 4503.06 of the Revised 2,590
Code the clerk of the court of common pleas shall not issue any 2,591
certificate of title that does not contain or have attached both 2,592
of the following:
(a) An endorsement of the county auditor TREASURER stating 2,594
that the home has been registered for each year of ownership and 2,596
that all manufactured home taxes imposed pursuant to section 2,597
4503.06 of the Revised Code have been paid OR THAT NO TAX IS DUE; 2,598
(b) An endorsement of the county auditor that the 2,600
manufactured home transfer tax imposed pursuant to section 322.06 2,602
of the Revised Code has AND ANY FEES IMPOSED UNDER DIVISION (F) 2,603
OF SECTION 319.54 OF THE REVISED CODE HAVE been paid.
(2) If all the taxes have not been paid, the clerk shall 2,606
notify the vendee to contact the county treasurer of the county 2,607
62
containing the taxing district in which the home has its situs at 2,608
the time of the proposed transfer. The county treasurer shall 2,609
then collect all the taxes that are due for the year of the 2,610
transfer and all previous years not exceeding a total of five 2,611
years. The county treasurer shall distribute that part of the 2,612
collection owed to the county treasurer of other counties if the 2,614
home had its situs in another county during a particular year 2,616
when the unpaid tax became due and payable. The burden to prove 2,617
the situs of the home in the years that the taxes were not paid 2,618
is on the transferor of the home. UPON PAYMENT OF SUCH TAXES, 2,619
THE COUNTY AUDITOR SHALL REMOVE ALL REMAINING TAXES FROM THE 2,620
MANUFACTURED HOME TAX LIST AND THE DELINQUENT MANUFACTURED HOME 2,621
TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE ALL LIENS FOR 2,622
SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A CERTIFICATE OF 2,623
TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED HOME TAXES, 2,624
TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of 2,626
title has been issued, the transferee shall register the 2,627
manufactured or mobile home PURSUANT TO DIVISION (C) OR (D) OF 2,628
THIS SECTION with the county auditor of the county containing the 2,629
taxing district in which the home has its situs at the time of 2,631
REMAINS AFTER the transfer OR, IF THE HOME IS RELOCATED TO 2,632
ANOTHER COUNTY, WITH THE COUNTY AUDITOR OF THE COUNTY TO WHICH 2,633
THE HOME IS RELOCATED. The transferee need not pay the annual 2,634
tax for the year of acquisition if the original owner has already 2,635
paid the annual tax for that year. 2,636
(F) The county auditor may adopt a permanent registration 2,638
system and issue a permanent decal with the first registration as 2,639
prescribed by the tax commissioner. 2,640
(G) When any manufactured or mobile home required to be 2,642
registered by this section is not registered, the county auditor 2,643
shall impose a penalty of one hundred dollars upon the owner and 2,645
deposit the amount to the credit of the county real estate 2,646
assessment fund to be used to pay the costs of administering this 2,647
63
section and section 4503.06 of the Revised Code. If unpaid, the 2,648
penalty shall constitute a lien on the home and shall be added by 2,649
the county auditor to the manufactured home tax list for
collection. 2,650
(H)(1) Before moving a manufactured or mobile home on 2,652
public roads from one address to another address within this 2,653
state TO ANOTHER ADDRESS WITHIN OR OUTSIDE THIS STATE, the owner 2,654
of the home shall obtain a relocation notice, as provided by this 2,656
section, from the auditor of the county in which the home is
located if the home is currently subject to taxation pursuant to 2,657
section 4503.06 of the Revised Code. The auditor shall charge 2,658
five dollars for the notice, and deposit the amount to the credit 2,659
of the county real estate assessment fund to be used to pay the 2,660
costs of administering this section and section 4503.06 of the 2,661
Revised Code. The auditor shall not issue a relocation notice
unless all taxes owed on the home under section 4503.06 of the 2,662
Revised Code that were first charged to the home during the 2,664
period of ownership of the owner seeking the relocation notice 2,665
have been paid. If the home is being moved by a new owner of the 2,666
home or by a party taking repossession of the home, the auditor 2,667
shall not issue a relocation notice unless all of the taxes due 2,668
for the preceding five years and for the current year have been 2,669
paid. A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID 2,670
UNTIL THE LAST DAY OF DECEMBER OF THE YEAR IN WHICH IT WAS 2,671
ISSUED.
(2) If a manufactured or mobile home is not yet subject to 2,673
taxation under section 4503.06 of the Revised Code, the owner of 2,675
the home shall obtain a relocation notice from the dealer of the 2,676
home. Within thirty days after the manufactured or mobile home 2,677
is purchased, the dealer of the home shall provide the auditor of 2,678
the county in which the home is to be located written notice of 2,679
the name of the purchaser of the home, the registration number OR 2,680
VEHICLE IDENTIFICATION NUMBER of the home, and the address or 2,681
location to which the home is to be moved. The county auditor 2,682
64
shall provide to each manufactured and mobile home dealer, 2,683
without charge, a supply of relocation notices to be distributed 2,684
to purchasers pursuant to this section. 2,685
(3) The notice shall be in the form of a one-foot square 2,688
yellow sign with the words "manufactured home relocation notice"
printed prominently on it. The name of the owner of the home, 2,690
the home's registration number OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home is being 2,692
moved, and the county in which the notice is issued shall also be 2,693
entered on the notice.
(4) The relocation notice must be attached to the rear of 2,695
the home when the home is being moved on a public road. Except 2,696
as provided in division (H)(5) of this section, no person shall 2,698
drive a motor vehicle moving a manufactured or mobile home on a 2,699
public road from one address to another address within this state 2,700
unless a relocation notice is attached to the rear of the home. 2,701
(5) If the county auditor determines that a manufactured 2,704
or mobile home has been moved without a relocation notice as
required under this division, the auditor shall impose a penalty 2,706
of one hundred dollars upon the owner of the home and upon the 2,707
person who moved the home and deposit the amount to the credit of
the county real estate assessment fund to pay the costs of 2,708
administering this section and section 4503.06 of the Revised 2,709
Code. IF THE HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO 2,710
ANOTHER COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY 2,711
TO WHICH THE HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY 2,712
AUDITOR, UPON COLLECTION THEREOF, SHALL CAUSE AN AMOUNT EQUAL TO 2,714
THE PENALTY TO BE TRANSMITTED FROM THE COUNTY REAL ESTATE 2,715
ASSESSMENT FUND TO THE COUNTY AUDITOR OF THE COUNTY FROM WHICH 2,716
THE HOME WAS RELOCATED, WHO SHALL DEPOSIT THE AMOUNT TO THE 2,717
CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND. If the penalty 2,718
on the owner is unpaid, the penalty shall constitute a lien on
the home and the auditor shall add the penalty to the 2,720
manufactured home tax list for collection. If the county auditor 2,721
65
determines that a dealer that has sold a manufactured or mobile 2,722
home has failed to timely provide the information required under 2,723
this division, the auditor shall impose a penalty upon the dealer 2,724
in the amount of one hundred dollars. The penalty shall be 2,725
credited to the county real estate assessment fund and used to 2,726
pay the costs of administering this section and section 4503.06 2,727
of the Revised Code. 2,728
Sec. 4503.063. The county auditor and county treasurer may 2,737
appoint any suitable residents of the county as their deputies to 2,738
perform any of the duties required of them by sections 4503.06, 2,739
4503.061, and 4503.062 of the Revised Code. 2,740
The tax commissioner shall prescribe forms which shall 2,742
contain all relevant information necessary in the collection and 2,743
payment of the tax and the registration of manufactured and 2,744
mobile homes, as provided in sections 4503.06 and 4503.061 of the 2,745
Revised Code, and shall provide such other assistance as 2,746
necessary to enable the county auditor to administer the tax. 2,747
The tax commissioner, upon application of the county 2,749
auditor PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 OF THE 2,750
REVISED CODE, may extend the time for payment of the tax. 2,751
Sec. 4503.067. (A) At the same time the advance payment 2,760
certificate TAX BILL for the first half of the tax year is 2,761
issued, the county auditor shall issue a certificate of reduction 2,762
in assessable value of a manufactured or mobile home in 2,763
triplicate for each person who has complied with section 4503.066 2,764
of the Revised Code and been found by the auditor to be entitled 2,765
to a reduction of assessable value for the succeeding tax year. 2,766
The certificate shall set forth the assessable value of the home 2,767
calculated under section 4503.06 of the Revised Code and the 2,768
amount of the reduction in assessable value of the home 2,770
calculated under section 4503.065 of the Revised Code. Upon
issuance of the certificate, the auditor shall reduce the 2,771
assessable value of the home for the succeeding tax year by the 2,773
required amount and forward THE ORIGINAL AND one copy of the 2,774
66
certificate to the county treasurer. THE AUDITOR SHALL RETAIN 2,775
ONE COPY OF THE CERTIFICATE. The auditor TREASURER shall retain 2,776
the original CERTIFICATE and forward the remaining copy to the 2,777
recipient with the advance payment certificate submitted TAX BILL 2,779
DELIVERED pursuant to DIVISION (D)(6) OF section 4503.061 4503.06 2,781
of the Revised Code.
(B) If the application or a continuing application is not 2,783
approved, the auditor shall notify the applicant of the reasons 2,784
for denial no later than the first Monday in October. If a 2,785
person believes that the person's application for reduction in 2,786
assessable value of a home has been improperly denied or is for 2,787
less than that to which the person is entitled, the person may 2,789
file an appeal with the county board of revision no later than 2,790
the thirty-first day of January of the following calendar year. 2,791
The appeal shall be treated in the same manner as a complaint 2,792
relating to the valuation or assessment of real property under 2,793
Chapter 5715. of the Revised Code. 2,794
Sec. 4505.06. (A) Application for a certificate of title 2,803
shall be made in a form prescribed by the registrar of motor 2,804
vehicles, and shall be sworn to before a notary public or other 2,805
officer empowered to administer oaths. The application shall be 2,806
filed with the clerk of the court of common pleas of the county 2,807
in which the applicant resides if the applicant is a resident of 2,808
this state or, if not a resident, in the county in which the 2,809
transaction is consummated. An application for a certificate of 2,811
title may be filed electronically by electronic image 2,812
transmission in any county in which the clerk of the court of 2,813
common pleas permits an application to be filed electronically. 2,814
The signature of an officer empowered to administer oaths that 2,815
appears on an application for a certificate of title, or on any 2,816
other document required to be filed by this chapter that has been 2,817
filed electronically, is not a facsimile signature as defined in 2,818
section 9.10 of the Revised Code. Any payments required by this 2,820
chapter shall be considered as accompanying any electronically 2,821
67
transmitted application when payment actually is received by the 2,822
clerk. Payment of any fee or taxes may be made by electronic 2,823
transfer of funds.
The application for a certificate of title shall be 2,825
accompanied by the fee prescribed in section 4505.09 of the 2,826
Revised Code; and if a certificate of title previously has been 2,827
issued for the motor vehicle in this state, it shall be 2,828
accompanied by that certificate of title duly assigned, unless 2,829
otherwise provided in this chapter. If a certificate of title 2,830
previously has not been issued for the motor vehicle in this 2,831
state, the application, unless otherwise provided in this 2,832
chapter, shall be accompanied by a manufacturer's or importer's 2,833
certificate or by a certificate of title of another state from 2,835
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 2,836
in another state, the application also shall be accompanied by 2,837
the physical inspection certificate required by section 4505.061 2,838
of the Revised Code. If the application is made by two persons 2,839
regarding a motor vehicle in which they wish to establish joint 2,840
ownership with right of survivorship they may do so as provided 2,841
in section 2106.17 of the Revised Code. The clerk shall retain 2,842
the evidence of title presented by the applicant and on which the 2,843
certificate of title is issued. The clerk shall use reasonable 2,844
diligence in ascertaining whether or not the facts in the 2,845
application are true by checking the application and documents 2,846
accompanying it with the records of motor vehicles in the clerk's 2,847
office; if satisfied that the applicant is the owner of the motor 2,848
vehicle and that the application is in the proper form, the 2,849
clerk, within five business days after the application is filed, 2,850
shall issue a certificate of title over the clerk's signature and 2,851
sealed with the clerk's seal. For purposes of the transfer of a 2,852
certificate of title, if the clerk is satisfied that the secured 2,853
party has duly discharged a lien notation, but has not canceled 2,854
the lien notation with the clerk of the county of origin, the 2,855
68
clerk may cancel the lien notation on the automated title 2,856
processing system and notify the clerk of the county of origin. 2,857
In the case of the sale of a motor vehicle to a general 2,859
buyer or user by a dealer, by a motor vehicle leasing dealer 2,860
selling the motor vehicle to the lessee or, in a case in which 2,861
the leasing dealer subleased the motor vehicle, the sublessee, at 2,862
the end of the lease agreement or sublease agreement, or by a 2,863
manufactured home broker, the certificate of title shall be 2,864
obtained in the name of the buyer by the dealer, leasing dealer, 2,866
or the manufactured home broker, as the case may be, upon 2,867
application signed by the buyer. The certificate of title shall 2,868
be issued within five business days after the application for 2,869
title is filed with the clerk. If the buyer of the motor vehicle 2,870
previously leased the motor vehicle and is buying the motor 2,872
vehicle at the end of the lease pursuant to that lease, the 2,873
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 2,874
motor vehicle to the buyer or by the motor vehicle leasing dealer 2,875
who subleased the motor vehicle to the buyer under a sublease 2,876
agreement.
In all other cases, except as provided in division (D)(2) 2,878
of section 4505.11 of the Revised Code, such certificates shall 2,879
be obtained by the buyer. In all cases of transfer of a motor 2,881
vehicle, the application for certificate of title shall be filed 2,882
within thirty days after the assignment or delivery of the motor 2,883
vehicle. If an application for a certificate of title is not 2,884
filed within that period, the clerk shall collect a fee of five 2,885
dollars for the issuance of the certificate, except that no such 2,886
fee shall be required from a motor vehicle salvage dealer, as 2,887
defined in division (A) of section 4738.01 of the Revised Code, 2,888
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 2,889
established by this chapter, and shall be retained by the clerk. 2,890
The registrar shall provide, on the certificate of title form 2,891
69
prescribed by section 4505.07 of the Revised Code, language 2,892
necessary to give evidence of the date on which the assignment or 2,893
delivery of the motor vehicle was made. 2,894
As used in this division, "lease agreement," "lessee," and 2,896
"sublease agreement" have the same meanings as in section 4505.04 2,897
of the Revised Code.
(B) The clerk, except as provided in this section, shall 2,899
refuse to accept for filing any application for a certificate of 2,900
title and shall refuse to issue a certificate of title unless the 2,901
dealer or manufactured home broker or the applicant, in cases in 2,902
which the certificate shall be obtained by the buyer, submits 2,903
with the application payment of the tax levied by or pursuant to 2,904
Chapters 5739. and 5741. of the Revised Code. Upon payment of 2,905
the tax in accordance with division (E) of this section, the 2,906
clerk shall issue a receipt prescribed by the registrar and 2,907
agreed upon by the tax commissioner showing payment of the tax or 2,908
a receipt issued by the commissioner showing the payment of the 2,909
tax. When submitting payment of the tax to the clerk, a dealer 2,910
shall retain any discount to which the dealer is entitled under 2,911
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 2,913
the clerk may retain a poundage fee of one and one one-hundredth 2,914
per cent, which shall be paid into the certificate of title 2,915
administration fund created by section 325.33 of the Revised 2,917
Code.
In the case of casual sales of motor vehicles, as defined 2,919
in section 4517.01 of the Revised Code, the price for the purpose 2,921
of determining the tax shall be the purchase price on the 2,922
assigned certificate of title executed by the seller and filed 2,923
with the clerk by the buyer on a form to be prescribed by the 2,924
registrar, which shall be prima-facie evidence of the amount for 2,925
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 2,927
title that the odometer reflects mileage in excess of the 2,928
70
designed mechanical limit of the odometer, the clerk shall enter 2,929
the phrase "exceeds mechanical limits" following the mileage 2,930
designation. If the transferor indicates on the certificate of 2,931
title that the odometer reading is not the actual mileage, the 2,932
clerk shall enter the phrase "nonactual: warning - odometer 2,934
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 2,936
the transferor, but is not liable for any errors or omissions of 2,937
the clerk or those of the clerk's deputies in the performance of 2,938
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 2,940
transferor shall swear to the true selling price and, except as 2,941
provided in this division, the true odometer reading of the motor 2,942
vehicle. The registrar may prescribe an affidavit in which the 2,943
seller and buyer provide information pertaining to the odometer 2,944
reading of the motor vehicle in addition to that required by this 2,945
section, as such information may be required by the United States 2,946
secretary of transportation by rule prescribed under authority of 2,947
subchapter IV of the "Motor Vehicle Information and Cost Savings 2,948
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 2,949
(2) Division (C)(1) of this section does not require the 2,952
giving of information concerning the odometer and odometer 2,953
reading of a motor vehicle when ownership of a motor vehicle is 2,954
being transferred as a result of a bequest, under the laws of 2,955
intestate succession, to a surviving spouse pursuant to section 2,956
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 2,957
connection with the creation of a security interest. 2,958
(D) When the transfer to the applicant was made in some 2,960
other state or in interstate commerce, the clerk, except as 2,961
provided in this section, shall refuse to issue any certificate 2,962
of title unless the tax imposed by or pursuant to Chapter 5741. 2,964
of the Revised Code has been paid as evidenced by a receipt 2,965
issued by the tax commissioner, or unless the applicant submits 2,966
with the application payment of the tax. Upon payment of the tax 2,967
71
in accordance with division (E) of this section, the clerk shall 2,968
issue a receipt prescribed by the registrar and agreed upon by 2,970
the tax commissioner, showing payment of the tax. For receiving 2,971
and disbursing such taxes paid to the clerk, the clerk may retain 2,972
a poundage fee of one per cent. When the vendor is not regularly 2,973
engaged in the business of selling motor vehicles, the vendor 2,975
shall not be required to purchase a vendor's license or make 2,976
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 2,978
or by certified check, draft, or money order payable to the clerk 2,979
and submitted with an application for a certificate of title 2,981
under division (B) or (D) of this section. The clerk also may 2,982
accept payment of the tax by corporate, business, or personal 2,983
check, credit card, electronic transfer or wire transfer, debit 2,984
card, or any other accepted form of payment made payable to the 2,985
clerk. The clerk may require bonds, guarantees, or letters of 2,986
credit to ensure the collection of corporate, business, or 2,987
personal checks. Any service fee charged by a third party to a 2,988
clerk for the use of any form of payment may be paid by the clerk 2,989
from the certificate of title administration fund created in 2,990
section 325.33 of the Revised Code, or may be assessed by the 2,991
clerk upon the applicant as an additional fee. Upon collection, 2,992
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 2,993
The clerk shall make a good faith effort to collect any 2,995
payment of taxes due but not made because the payment was 2,996
returned or dishonored, but the clerk is not personally liable 2,997
for the payment of uncollected taxes or uncollected fees. The 2,998
clerk shall notify the tax commissioner of any such payment of 2,999
taxes that is due but not made and shall furnish such information 3,000
to the commissioner as the commissioner requires. The clerk 3,001
shall deduct the amount of taxes due but not paid from the 3,002
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 3,003
72
may collect taxes due by assessment in the manner provided in 3,004
section 5739.13 of the Revised Code.
Any person who presents payment that is returned or 3,006
dishonored for any reason is liable to the clerk for payment of a 3,007
penalty over and above the amount of the taxes due. The clerk 3,008
shall determine the amount of the penalty, which shall be no 3,009
greater than that amount necessary to compensate the clerk for 3,010
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 3,011
remedies and procedures provided in this section are in addition 3,012
to any other available civil or criminal remedies. Subsequently 3,013
collected penalties, poundage, and title fees, less any title fee 3,015
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 3,016
administration fund. Subsequently collected taxes, less 3,017
poundage, shall be sent by the clerk to the treasurer of state at 3,018
the next scheduled periodic remittance of tax payments, with such 3,019
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 3,020
(F) In the following cases, the clerk shall accept for 3,022
filing such application and shall issue a certificate of title 3,023
without requiring payment or evidence of payment of the tax: 3,024
(1) When the purchaser is this state or any of its 3,026
political subdivisions, a church, or an organization whose 3,027
purchases are exempted by section 5739.02 of the Revised Code; 3,028
(2) When the transaction in this state is not a retail 3,030
sale as defined by section 5739.01 of the Revised Code; 3,031
(3) When the purchase is outside this state or in 3,033
interstate commerce and the purpose of the purchaser is not to 3,034
use, store, or consume within the meaning of section 5741.01 of 3,035
the Revised Code; 3,036
(4) When the purchaser is the federal government; 3,038
(5) When the motor vehicle was purchased outside this 3,040
state for use outside this state; 3,041
73
(6) When the motor vehicle is purchased by a nonresident 3,043
of this state for immediate removal from this state, and will be 3,044
permanently titled and registered in another state, as provided 3,045
by division (B)(23) of section 5739.02 of the Revised Code, and 3,046
upon presentation of a copy of the affidavit provided by that 3,047
section, and a copy of the exemption certificate provided by 3,048
section 5739.03 of the Revised Code. 3,049
The clerk shall forward all payments of taxes, less 3,051
poundage fee, to the treasurer of state in a manner to be 3,052
prescribed by the tax commissioner and shall furnish such 3,053
information to the commissioner as the commissioner requires. 3,054
(G) An application, as prescribed by the registrar and 3,057
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 3,058
application shall contain the following notice in bold lettering: 3,059
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 3,060
are required by law to state the true selling price. A false 3,061
statement is in violation of section 2921.13 of the Revised Code 3,063
and is punishable by six months' imprisonment or a fine of up to 3,064
one thousand dollars, or both. All transfers are audited by the 3,065
department of taxation. The seller and buyer must provide any 3,066
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 3,067
(H) For sales of manufactured homes or mobile homes 3,069
occurring on or after January 1, 2000, the clerk shall accept for 3,070
filing, pursuant to Chapter 5739. of the Revised Code, an 3,072
application for a certificate of title for a manufactured home or 3,073
mobile home without requiring payment of any tax pursuant to 3,074
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 3,076
Code, or a receipt issued by the tax commissioner showing payment 3,077
of the tax. For sales of manufactured homes or mobile homes 3,078
occurring on or after January 1, 2000, the applicant shall pay to 3,079
the clerk a AN ADDITIONAL fee of five dollars for each 3,081
certificate of title issued by the clerk for a manufactured or 3,082
74
mobile home PURSUANT TO DIVISION (H) OF SECTION 4505.11 OF THE 3,083
REVISED CODE AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON 3,084
TRANSFER OF OWNERSHIP OF THE HOME. The clerk shall credit the 3,085
fee to the county title administration fund, and the fee shall be 3,086
used to pay the expenses of archiving such certificates pursuant 3,087
to division (A) of section 4505.08 and division (H)(3) of section 3,089
4505.11 of the Revised Code. The tax commissioner shall 3,091
administer any tax on a manufactured or mobile home pursuant to 3,092
Chapters 5739. and 5741. of the Revised Code. 3,093
Sec. 4505.11. (A) Each owner of a motor vehicle and each 3,102
person mentioned as owner in the last certificate of title, when 3,103
the motor vehicle is dismantled, destroyed, or changed in such 3,104
manner that it loses its character as a motor vehicle, or changed 3,105
in such manner that it is not the motor vehicle described in the 3,106
certificate of title, shall surrender the certificate of title to 3,108
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 3,110
holders of any liens noted thereon, shall enter a cancellation 3,111
upon the clerk's records and shall notify the registrar of motor 3,112
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 3,114
manner prescribed by this section, the clerk and the registrar of 3,116
motor vehicles may cancel and destroy all certificates and all 3,117
memorandum certificates in that chain of title. 3,118
(B) Where an Ohio certificate of title or salvage 3,120
certificate of title to a motor vehicle is assigned to a salvage 3,121
dealer, the dealer is not required to obtain an Ohio certificate 3,123
of title or a salvage certificate of title to the motor vehicle 3,124
in the dealer's own name if the dealer dismantles or destroys the 3,125
motor vehicle, indicates the number of the dealer's motor vehicle 3,126
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 3,128
the face of the certificate of title or salvage certificate of 3,129
title, and surrenders the certificate of title or salvage 3,130
certificate of title to the clerk of the court of common pleas as 3,131
75
provided in division (A) of this section. If the salvage dealer 3,132
retains the motor vehicle for resale, the dealer shall make 3,133
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 3,134
of this section. 3,135
(C)(1) When an insurance company declares it economically 3,137
impractical to repair such a motor vehicle and has paid an agreed 3,138
price for the purchase of the motor vehicle to any insured or 3,139
claimant owner, the insurance company shall receive the 3,140
certificate of title and the motor vehicle and proceed as 3,141
follows. Within thirty days the insurance company shall deliver 3,142
the certificate of title to the clerk of the court of common 3,143
pleas and shall make application for a salvage certificate of 3,144
title. The clerk shall issue the salvage certificate of title on 3,145
a form, prescribed by the registrar, that shall be easily 3,147
distinguishable from the original certificate of title and shall 3,148
bear the same number and information as the original certificate 3,149
of title. Except as provided in division (C)(2) of this section, 3,150
the salvage certificate of title shall be assigned by the 3,151
insurance company to a salvage dealer or any other person for use 3,152
as evidence of ownership upon the sale or other disposition of 3,153
the motor vehicle, and the salvage certificate of title shall be 3,154
transferrable to any other person. The clerk shall charge a fee 3,155
of four dollars for the cost of processing each salvage 3,156
certificate of title. 3,157
(2) If an insurance company considers a motor vehicle as 3,159
described in division (C)(1) of this section to be impossible to 3,160
restore for highway operation, the insurance company may assign 3,161
the certificate of title to the motor vehicle to a salvage dealer 3,162
or scrap metal processing facility and send the assigned 3,163
certificate of title to the clerk of the court of common pleas of 3,164
the county in which the salvage dealer or scrap metal processing 3,165
facility is located. The insurance company shall mark the face 3,166
of the certificate of title "FOR DESTRUCTION" and shall deliver a 3,167
76
photocopy of the certificate of title to the salvage dealer or 3,168
scrap metal processing facility for its records. 3,169
(3) If an insurance company declares it economically 3,171
impractical to repair a motor vehicle, agrees to pay to the 3,172
insured or claimant owner an amount in settlement of a claim 3,173
against a policy of motor vehicle insurance covering the motor 3,174
vehicle, and agrees to permit the insured or claimant owner to 3,175
retain possession of the motor vehicle, the insurance company 3,176
shall not pay the insured or claimant owner any amount in 3,177
settlement of the insurance claim until the owner obtains a 3,178
salvage certificate of title to the vehicle and furnishes a copy 3,179
of the salvage certificate of title to the insurance company. 3,180
(D) When a self-insured organization, rental or leasing 3,182
company, or secured creditor becomes the owner of a motor vehicle 3,183
that is burned, damaged, or dismantled and is determined to be 3,184
economically impractical to repair, the self-insured 3,185
organization, rental or leasing company, or secured creditor 3,186
shall do one of the following: 3,187
(1) Mark the face of the certificate of title to the motor 3,189
vehicle "FOR DESTRUCTION" and surrender the certificate of title 3,190
to the clerk of the court of common pleas for cancellation as 3,191
described in division (A) of this section. The self-insured 3,192
organization, rental or leasing company, or secured creditor 3,193
thereupon shall deliver the motor vehicle, together with a 3,194
photocopy of the certificate of title, to a salvage dealer or 3,195
scrap metal processing facility and shall cause the motor vehicle 3,196
to be dismantled, flattened, crushed, or destroyed. 3,197
(2) Obtain a salvage certificate of title to the motor 3,199
vehicle in the name of the self-insured organization, rental or 3,200
leasing company, or secured creditor, as provided in division 3,201
(C)(1) of this section, and then sell or otherwise dispose of the 3,202
motor vehicle. If the motor vehicle is sold, the self-insured 3,203
organization, rental or leasing company, or secured creditor 3,204
shall obtain a salvage certificate of title to the motor vehicle 3,205
77
in the name of the purchaser from the clerk of the court of 3,206
common pleas of the county in which the purchaser resides. 3,207
(E) If a motor vehicle titled with a salvage certificate 3,209
of title is restored for operation upon the highways, application 3,210
shall be made to the clerk of the court of common pleas for a 3,211
certificate of title. Upon inspection by the state highway 3,212
patrol, which shall include establishing proof of ownership and 3,213
an inspection of the motor number and vehicle identification 3,214
number of the motor vehicle and of documentation or receipts for 3,215
the materials used in restoration by the owner of the motor 3,216
vehicle being inspected, which documentation or receipts shall be 3,217
presented at the time of inspection, the clerk, upon surrender of 3,218
the salvage certificate of title, shall issue a certificate of 3,219
title for a fee prescribed by the registrar. The certificate of 3,220
title shall be in the same form as the original certificate of 3,221
title, shall bear the same number as the salvage certificate of 3,222
title and the original certificate of title, and shall bear the 3,223
words "REBUILT SALVAGE" in black boldface letters on its face. 3,224
Every subsequent certificate of title, memorandum certificate of 3,225
title, or duplicate certificate of title issued for the motor 3,226
vehicle also shall bear the words "REBUILT SALVAGE" in black 3,228
boldface letters on its face. The exact location on the face of 3,229
the certificate of title of the words "REBUILT SALVAGE" shall be 3,230
determined by the registrar, who shall develop an automated 3,231
procedure within the automated title processing system to comply 3,232
with this division. The clerk shall use reasonable care in 3,233
performing the duties imposed on the clerk by this division in 3,234
issuing a certificate of title pursuant to this division, but the 3,236
clerk is not liable for any of the clerk's errors or omissions or 3,237
those of the clerk's deputies, or the automated title processing 3,239
system in the performance of those duties. A fee of forty
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 3,241
and thereafter shall be assessed by the state highway patrol for 3,242
each inspection made pursuant to this division and shall be 3,243
78
deposited into the state highway safety fund established by 3,244
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 3,246
state a motor vehicle, title to which is evidenced by a salvage 3,247
certificate of title, except to deliver the motor vehicle 3,248
pursuant to an appointment for an inspection under this section. 3,249
(G) No motor vehicle the certificate of title to which has 3,251
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 3,252
court of common pleas shall be used for anything except parts and 3,253
scrap metal. 3,254
(H)(1) Except as otherwise provided in this division, an 3,257
owner of a manufactured or mobile home that will be taxed as real 3,258
property pursuant to division (B) of section 4503.06 of the 3,259
Revised Code, shall surrender the certificate of title to the 3,261
auditor of the county containing the taxing district in which the 3,262
home is located. An owner whose home qualifies for real property 3,263
taxation under division DIVISIONS (B)(1)(a) and (b) of section 3,265
4503.06 of the Revised Code shall surrender the certificate 3,267
within fifteen days after the home meets the conditions specified 3,268
in that division THOSE DIVISIONS. The auditor shall deliver the 3,269
certificate of title to the clerk of the court of common pleas 3,271
that WHO issued it.
(2) If the certificate of title for a manufactured or 3,273
mobile home that is to be taxed as real property is held by a 3,274
lienholder, the lienholder shall surrender the certificate of 3,276
title to the auditor of the county containing the taxing district 3,277
in which the home is located, and the auditor shall deliver the 3,278
certificate of title to THE clerk the of the court of common 3,279
pleas that WHO issued it. The lienholder shall surrender the 3,280
certificate within thirty days after both of the following have 3,281
occurred: 3,282
(a) The homeowner has provided written notice to the 3,285
lienholder requesting that the certificate of title be
surrendered to the auditor of the county containing the taxing 3,287
79
district in which the home is located; 3,288
(b) The homeowner has either paid the lienholder the 3,291
remaining balance owed to the lienholder, or, with the
lienholder's consent, executed and delivered to the lienholder a 3,293
mortgage on the home and land on which the home is sited in the 3,294
amount of the remaining balance owed to the lienholder. 3,295
(3) Upon the delivery of a certificate of title by the 3,297
county auditor to the clerk of the court, the clerk of the court 3,299
shall inactivate it and retain it for a period of thirty years. 3,300
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR 3,302
MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION 3,303
(B) OF SECTION 4503.06 OF THE REVISED CODE AND THAT NO LONGER 3,304
SATISFIES DIVISIONS (B)(1)(a) AND (b) OR DIVISIONS (B)(2)(a) AND 3,306
(b) OF THAT SECTION, THE CLERK OF COURT SHALL REACTIVATE THE 3,308
RECORD OF THE CERTIFICATE OF TITLE THAT WAS INACTIVATED UNDER
DIVISION (H)(3) OF THIS SECTION AND SHALL ISSUE A NEW CERTIFICATE 3,310
OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR HAS ATTACHED TO
IT ALL OF THE FOLLOWING: 3,311
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL 3,313
PROPERTY TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII OF THE 3,314
REVISED CODE AND DIVISION (B) OF SECTION 4503.06 OF THE REVISED 3,315
CODE FOR ALL PRECEDING TAX YEARS HAVE BEEN PAID; 3,316
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME 3,318
WILL BE REMOVED FROM THE REAL PROPERTY TAX LIST; 3,319
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER 3,321
LIENS ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, 3,322
THAT THE MORTGAGEE OR LIENHOLDER HAS CONSENTED TO THE 3,323
REACTIVATION OF THE CERTIFICATE OF TITLE. 3,324
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING 3,333
section 4511.01 of the Revised Code apply to sections 4513.01 to 3,336
4513.37, inclusive, of the Revised Code "MOTOR VEHICLE" INCLUDES 3,337
MANUFACTURED HOMES AND MOBILE HOMES FOR THE PURPOSES OF SECTIONS 3,338
4513.60 TO 4513.65 OF THE REVISED CODE.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 3,347
80
the Revised Code: 3,348
(A) "Persons" includes individuals, firms, partnerships, 3,350
associations, joint stock companies, corporations, and any 3,351
combinations of individuals. 3,352
(B) "Motor vehicle" means motor vehicle as defined in 3,354
section 4501.01 of the Revised Code and also includes 3,355
"all-purpose vehicle" and "off-highway motorcycle" as those terms 3,356
are defined in section 4519.01 of the Revised Code AND 3,357
MANUFACTURED AND MOBILE HOMES.
(C) "New motor vehicle" means a motor vehicle, the legal 3,359
title to which has never been transferred by a manufacturer, 3,360
remanufacturer, distributor, or dealer to an ultimate purchaser. 3,361
(D) "Ultimate purchaser" means, with respect to any new 3,363
motor vehicle, the first person, other than a dealer purchasing 3,364
in the capacity of a dealer, who in good faith purchases such new 3,366
motor vehicle for purposes other than resale. 3,367
(E) "Business" includes any activities engaged in by any 3,369
person for the object of gain, benefit, or advantage either 3,370
direct or indirect. 3,371
(F) "Engaging in business" means commencing, conducting, 3,373
or continuing in business, or liquidating a business when the 3,374
liquidator thereof holds self out to be conducting such business; 3,377
making a casual sale or otherwise making transfers in the 3,378
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 3,379
the transferor's assets is not engaging in business. 3,380
(G) "Retail sale" or "sale at retail" means the act or 3,382
attempted act of selling, bartering, exchanging, or otherwise 3,383
disposing of a motor vehicle to an ultimate purchaser for use as 3,384
a consumer. 3,385
(H) "Retail installment contract" includes any contract in 3,387
the form of a note, chattel mortgage, conditional sales contract, 3,388
lease, agreement, or other instrument payable in one or more 3,389
installments over a period of time and arising out of the retail 3,390
81
sale of a motor vehicle. 3,391
(I) "Farm machinery" means all machines and tools used in 3,393
the production, harvesting, and care of farm products. 3,394
(J) "Dealer" or "motor vehicle dealer" means any new motor 3,396
vehicle dealer, any motor vehicle leasing dealer, and any used 3,397
motor vehicle dealer. 3,398
(K) "New motor vehicle dealer" means any person engaged in 3,400
the business of selling at retail, displaying, offering for sale, 3,401
or dealing in new motor vehicles pursuant to a contract or 3,402
agreement entered into with the manufacturer, remanufacturer, or 3,403
distributor of the motor vehicles. 3,404
(L) "Used motor vehicle dealer" means any person engaged 3,406
in the business of selling, displaying, offering for sale, or 3,407
dealing in used motor vehicles, at retail or wholesale, but does 3,408
not mean any new motor vehicle dealer selling, displaying, 3,409
offering for sale, or dealing in used motor vehicles incidentally 3,410
to engaging in the business of selling, displaying, offering for 3,411
sale, or dealing in new motor vehicles, any person engaged in the 3,412
business of dismantling, salvaging, or rebuilding motor vehicles 3,413
by means of using used parts, or any public officer performing 3,414
official duties. 3,415
(M) "Motor vehicle leasing dealer" means any person 3,417
engaged in the business of regularly making available, offering 3,418
to make available, or arranging for another person to use a motor 3,419
vehicle pursuant to a bailment, lease, sublease, or other 3,420
contractual arrangement under which a charge is made for its use 3,422
at a periodic rate for a term of thirty days or more, and title 3,423
to the motor vehicle is in and remains in the motor vehicle 3,425
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 3,426
not in the user, but does not mean a manufacturer or its 3,428
affiliate leasing to its employees or to dealers. 3,429
(N) "Salesperson" means any person employed by a dealer or 3,431
manufactured home broker to sell, display, and offer for sale, or 3,432
82
deal in motor vehicles for a commission, compensation, or other 3,434
valuable consideration, but does not mean any public officer 3,435
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 3,437
a person other than a new motor vehicle dealer, used motor 3,438
vehicle dealer, motor vehicle salvage dealer, as defined in 3,439
division (A) of section 4738.01 of the Revised Code, salesperson, 3,440
motor vehicle auction owner, manufacturer, or distributor acting 3,441
in the capacity of a dealer, salesperson, auction owner, 3,442
manufacturer, or distributor, to a person who purchases the motor 3,443
vehicle for use as a consumer. 3,444
(P) "Motor vehicle show" means a display of current models 3,446
of motor vehicles whereby the primary purpose is the exhibition 3,447
of competitive makes and models in order to provide the general 3,448
public the opportunity to review and inspect various makes and 3,449
models of motor vehicles at a single location. 3,450
(Q) "Motor vehicle auction owner" means any person who is 3,452
engaged wholly or in part in the business of auctioning motor 3,453
vehicles. 3,454
(R) "Manufacturer" means a person who manufactures, 3,456
assembles, or imports motor vehicles, including motor homes, but 3,457
does not mean a person who only assembles or installs a body, 3,458
special equipment unit, finishing trim, or accessories on a motor 3,459
vehicle chassis supplied by a manufacturer or distributor. 3,460
(S) "Tent-type fold-out camping trailer" means any vehicle 3,462
intended to be used, when stationary, as a temporary shelter with 3,463
living and sleeping facilities, and which is subject to the 3,464
following properties and limitations: 3,465
(1) A minimum of twenty-five per cent of the fold-out 3,467
portion of the top and sidewalls combined must be constructed of 3,468
canvas, vinyl, or other fabric, and form an integral part of the 3,469
shelter. 3,470
(2) When folded, the unit must not exceed: 3,472
(a) Fifteen feet in length, exclusive of bumper and 3,474
83
tongue; 3,475
(b) Sixty inches in height from the point of contact with 3,477
the ground; 3,478
(c) Eight feet in width; 3,480
(d) One ton gross weight at time of sale. 3,482
(T) "Distributor" means any person authorized by a motor 3,484
vehicle manufacturer to distribute new motor vehicles to licensed 3,485
new motor vehicle dealers, but does not mean a person who only 3,486
assembles or installs a body, special equipment unit, finishing 3,487
trim, or accessories on a motor vehicle chassis supplied by a 3,488
manufacturer or distributor. 3,489
(U) "Flea market" means a market place, other than a 3,491
dealer's location licensed under this chapter, where a space or 3,492
location is provided for a fee or compensation to a seller to 3,493
exhibit and offer for sale or trade, motor vehicles to the 3,494
general public. 3,495
(V) "Franchise" means any written agreement, contract, or 3,497
understanding between any motor vehicle manufacturer or 3,498
remanufacturer engaged in commerce and any motor vehicle dealer, 3,499
which purports to fix the legal rights and liabilities of the 3,500
parties to such agreement, contract, or understanding. 3,501
(W) "Franchisee" means a person who receives new motor 3,503
vehicles from the franchisor under a franchise agreement and who 3,504
offers, sells, and provides service for such new motor vehicles 3,505
to the general public. 3,506
(X) "Franchisor" means a new motor vehicle manufacturer, 3,508
remanufacturer, or distributor who supplies new motor vehicles 3,509
under a franchise agreement to a franchisee. 3,510
(Y) "Dealer organization" means a state or local trade 3,512
association the membership of which is comprised predominantly of 3,513
new motor vehicle dealers. 3,514
(Z) "Factory representative" means a representative 3,516
employed by a manufacturer, remanufacturer, or by a factory 3,517
branch primarily for the purpose of promoting the sale of its 3,518
84
motor vehicles, parts, or accessories to dealers or for 3,519
supervising or contacting its dealers or prospective dealers. 3,520
(AA) "Administrative or executive management" means those 3,522
individuals who are not subject to federal wage and hour laws. 3,523
(BB) "Good faith" means honesty in the conduct or 3,525
transaction concerned and the observance of reasonable commercial 3,526
standards of fair dealing in the trade as is defined in division 3,527
(S) of section 1301.01 of the Revised Code, including, but not 3,528
limited to, the duty to act in a fair and equitable manner so as 3,529
to guarantee freedom from coercion, intimidation, or threats of 3,530
coercion or intimidation; provided however, that recommendation, 3,531
endorsement, exposition, persuasion, urging, or argument shall 3,532
not be considered to constitute a lack of good faith. 3,533
(CC) "Coerce" means to compel or attempt to compel by 3,535
failing to act in good faith or by threat of economic harm, 3,536
breach of contract, or other adverse consequences. Coerce does 3,537
not mean to argue, urge, recommend, or persuade. 3,538
(DD) "Relevant market area" means any area within a radius 3,540
of ten miles from the site of a potential new dealership, except 3,541
that for manufactured home or recreational vehicle dealerships 3,542
the radius shall be twenty-five miles. 3,543
(EE) "Wholesale" or "at wholesale" means the act or 3,545
attempted act of selling, bartering, exchanging, or otherwise 3,546
disposing of a motor vehicle to a transferee for the purpose of 3,547
resale and not for ultimate consumption by that transferee. 3,548
(FF) "Motor vehicle wholesaler" means any person licensed 3,550
as a dealer under the laws of another state and engaged in the 3,552
business of selling, displaying, or offering for sale used motor 3,553
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 3,554
(GG)(1) "Remanufacturer" means a person who assembles or 3,556
installs passenger seating, walls, a roof elevation, or a body 3,557
extension on a conversion van with the motor vehicle chassis 3,558
supplied by a manufacturer or distributor, a person who modifies 3,560
85
a truck chassis supplied by a manufacturer or distributor for use 3,561
as a public safety or public service vehicle, a person who 3,562
modifies a motor vehicle chassis supplied by a manufacturer or 3,563
distributor for use as a limousine or hearse, or a person who 3,564
modifies an incomplete motor vehicle cab and chassis supplied by 3,565
a new motor vehicle dealer or distributor for use as a tow truck, 3,566
but does not mean either of the following: 3,567
(a) A person who assembles or installs passenger seating, 3,569
walls, a roof elevation, or a body extension on a manufactured 3,570
home as defined in division (C)(4) of section 3781.06 of the 3,571
Revised Code, a mobile home as defined in division (O) and 3,573
referred to in division (B) of section 4501.01 of the Revised 3,574
Code, or a recreational vehicle as defined in division (Q) and 3,575
referred to in division (B) of section 4501.01 of the Revised 3,576
Code;
(b) A person who assembles or installs special equipment 3,578
or accessories for handicapped persons, as defined in section 3,579
4503.44 of the Revised Code, upon a motor vehicle chassis 3,580
supplied by a manufacturer or distributor. 3,581
(2) For the purposes of division (GG)(1) of this section, 3,583
"public safety vehicle or public service vehicle" means a fire 3,585
truck, ambulance, school bus, street sweeper, garbage packing 3,586
truck, or cement mixer, or a mobile self-contained facility 3,587
vehicle.
(3) For the purposes of division (GG)(1) of this section, 3,589
"limousine" means a motor vehicle, designed only for the purpose 3,590
of carrying nine or fewer passengers, that a person modifies by 3,591
cutting the original chassis, lengthening the wheelbase by forty 3,592
inches or more, and reinforcing the chassis in such a way that 3,594
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 3,595
deemed to be a remanufacturer who produces limousines unless the 3,596
person has a written agreement with the manufacturer of the 3,597
chassis the person utilizes to produce the limousines to complete 3,598
86
properly the remanufacture of the chassis into limousines. 3,599
(4) For the purposes of division (GG)(1) of this section, 3,601
"hearse" means a motor vehicle, designed only for the purpose of 3,602
transporting a single casket, that is equipped with a compartment 3,603
designed specifically to carry a single casket that a person 3,604
modifies by cutting the original chassis, lengthening the 3,605
wheelbase by ten inches or more, and reinforcing the chassis in 3,606
such a way that all modifications comply with all applicable 3,607
federal motor vehicle safety standards. No person shall qualify 3,608
as or be deemed to be a remanufacturer who produces hearses 3,609
unless the person has a written agreement with the manufacturer 3,610
of the chassis the person utilizes to produce the hearses to 3,611
complete properly the remanufacture of the chassis into hearses. 3,612
(5) For the purposes of division (GG)(1) of this section, 3,614
"mobile self-contained facility vehicle" means a mobile classroom 3,615
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 3,616
testing laboratory, and mobile display vehicle, each of which is 3,617
designed for purposes other than for passenger transportation and 3,619
other than the transportation or displacement of cargo, freight, 3,620
materials, or merchandise. A vehicle is remanufactured into a 3,621
mobile self-contained facility vehicle in part by the addition of 3,622
insulation to the body shell, and installation of all of the 3,623
following: a generator, electrical wiring, plumbing, holding 3,624
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 3,625
(6) For the purposes of division (GG)(1) of this section, 3,628
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 3,631
remanufacturer from a new motor vehicle dealer or distributor of 3,632
the cab and chassis and on which the remanufacturer then installs 3,633
in a permanent manner a wrecker body it purchases from a 3,634
manufacturer or distributor of wrecker bodies, installs an 3,635
emergency flashing light pylon and emergency lights upon the mast 3,636
of the wrecker body or rooftop, and installs such other related 3,637
87
accessories and equipment, including push bumpers, front grille 3,638
guards with pads and other custom-ordered items such as painting, 3,639
special lettering, and safety striping so as to create a complete 3,640
motor vehicle capable of lifting and towing another motor 3,641
vehicle.
(b) An incomplete cab and chassis that are purchased by a 3,644
remanufacturer from a new motor vehicle dealer or distributor of 3,645
the cab and chassis and on which the remanufacturer then installs 3,646
in a permanent manner a car carrier body it purchases from a 3,647
manufacturer or distributor of car carrier bodies, installs an 3,648
emergency flashing light pylon and emergency lights upon the 3,649
rooftop, and installs such other related accessories and 3,650
equipment, including push bumpers, front grille guards with pads 3,651
and other custom-ordered items such as painting, special 3,652
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 3,655
body" means a mechanical or hydraulic apparatus capable of 3,656
lifting and holding a motor vehicle on a flat level surface so 3,657
that one or more motor vehicles can be transported, once the car 3,658
carrier is permanently installed upon an incomplete cab and 3,659
chassis.
(HH) "Operating as a new motor vehicle dealership" means 3,661
engaging in activities such as displaying, offering for sale, and 3,662
selling new motor vehicles at retail, operating a service 3,663
facility to perform repairs and maintenance on motor vehicles, 3,664
offering for sale and selling motor vehicle parts at retail, and 3,665
conducting all other acts that are usual and customary to the 3,666
operation of a new motor vehicle dealership. For the purposes of 3,667
this chapter only, possession of either a valid new motor vehicle 3,668
dealer franchise agreement or a new motor vehicle dealers 3,669
license, or both of these items, is not evidence that a person is 3,670
operating as a new motor vehicle dealership. 3,671
(II) "Manufactured home broker" means any person acting as 3,673
a selling agent on behalf of an owner of a manufactured OR MOBILE 3,674
88
home that is subject to taxation under section 4503.06 of the 3,676
Revised Code.
(JJ) "Outdoor power equipment" means garden and small 3,678
utility tractors, walk-behind and riding mowers, chainsaws, and 3,679
tillers.
Sec. 4517.03. (A) A place of business that is used for 3,688
selling, displaying, offering for sale, or dealing in motor 3,689
vehicles shall be considered as used exclusively for those 3,690
purposes even though snowmobiles, farm machinery, outdoor power 3,692
equipment, watercraft and related products, or products 3,693
manufactured or distributed by a motor vehicle manufacturer with 3,694
which the motor vehicle dealer has a franchise agreement are sold 3,696
or displayed there, or if repair, accessory, gasoline and oil, 3,698
storage, parts, service, or paint departments are maintained 3,700
there, or such products or services are provided there, if the 3,701
departments are operated or the products or services are provided 3,703
for the business of selling, displaying, offering for sale, or 3,704
dealing in motor vehicles. Places of business or departments in 3,705
a place of business used to dismantle, salvage, or rebuild motor 3,706
vehicles by means of using used parts, are not considered as 3,707
being maintained for the purpose of assisting or furthering the 3,708
selling, displaying, offering for sale, or dealing in motor 3,709
vehicles. A place of business shall be considered as used 3,710
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a motor 3,712
vehicle leasing dealer or a motor vehicle renting dealer is 3,713
located at the place of business. 3,714
(B) No new motor vehicle dealer shall sell, display, offer 3,716
for sale, or deal in motor vehicles at any place except an 3,717
established place of business that is used exclusively for the 3,718
purpose of selling, displaying, offering for sale, or dealing in 3,719
motor vehicles. The place of business shall have space, under 3,721
roof, for the display of at least one new motor vehicle and 3,722
facilities and space therewith for the inspection, servicing, and 3,723
89
repair of at least one motor vehicle; except that a new motor 3,724
vehicle dealer selling manufactured or mobile homes is exempt 3,725
from the requirement that a place of business have space, under 3,726
roof, for the display of at least one new motor vehicle and 3,727
facilities and space for the inspection, servicing, and repair of 3,728
at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 3,730
shall be construed as prohibiting the sale of a NEW OR USED 3,731
manufactured OR MOBILE home located in a manufactured home park 3,733
by a licensed NEW OR USED motor vehicle dealer who is the owner 3,735
of the manufactured home park.
(C) No used motor vehicle dealer shall sell, display, 3,737
offer for sale, or deal in motor vehicles at any place except an 3,738
established place of business that is used exclusively for the 3,739
purpose of selling, displaying, offering for sale, or dealing in 3,740
motor vehicles. 3,741
(D) No motor vehicle leasing dealer shall make a motor 3,743
vehicle available for use by another, in the manner described in 3,744
division (M) of section 4517.01 of the Revised Code, at any place 3,745
except an established place of business that is used for leasing 3,746
motor vehicles; except that a motor vehicle leasing dealer who is 3,747
also a new motor vehicle dealer or used motor vehicle dealer may 3,748
lease motor vehicles at the same place of business at which the 3,749
dealer sells, offers for sale, or deals in new or used motor 3,750
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 3,752
renting dealer shall sell a motor vehicle within ninety days 3,754
after a certificate of title to the motor vehicle is issued to 3,755
the dealer, except when a salvage certificate of title is issued 3,756
to replace the original certificate of title and except when a 3,757
motor vehicle leasing dealer sells a motor vehicle to another 3,758
motor vehicle leasing dealer at the end of a sublease pursuant to 3,759
that sublease.
(F) No distributor shall distribute new motor vehicles to 3,761
90
new motor vehicle dealers at any place except an established 3,762
place of business that is used exclusively for the purpose of 3,763
distributing new motor vehicles to new motor vehicle dealers; 3,764
except that a distributor who is also a new motor vehicle dealer 3,765
may distribute new motor vehicles at the same place of business 3,766
at which the distributor sells, displays, offers for sale, or 3,767
deals in new motor vehicles. 3,768
(G) No person, firm, or corporation that sells, displays, 3,770
or offers for sale tent-type fold-out camping trailers is subject 3,771
to the requirement that the person's, firm's, or corporation's 3,772
place of business be used exclusively for the purpose of selling, 3,774
displaying, offering for sale, or dealing in motor vehicles. No 3,775
person, firm, or corporation that sells, displays, or offers for 3,776
sale tent-type fold-out camping trailers, trailers, or 3,777
semitrailers, OR PARK TRAILERS is subject to the requirement that 3,779
the place of business have space, under roof, for the display of 3,780
at least one new motor vehicle and facilities and space for the 3,781
inspection, servicing, and repair of at least one motor vehicle. 3,782
(H) No manufactured or mobile home broker shall engage in 3,784
the business of brokering manufactured OR MOBILE homes at any 3,786
place except an established place of business that is used 3,788
exclusively for the purpose of brokering manufactured OR MOBILE
homes. 3,789
(I) Nothing in this section shall be construed to prohibit 3,791
persons licensed under this chapter from making sales calls. 3,792
(J) As used in this section: 3,794
(1) "Motor vehicle leasing dealer" has the same meaning as 3,796
in section 4517.01 of the Revised Code. 3,797
(2) "Motor vehicle renting dealer" has the same meaning as 3,799
in section 4549.65 of the Revised Code. 3,800
(3) "Watercraft" has the same meaning as in section 3,802
1547.01 of the Revised Code. 3,803
Sec. 4517.24. No two motor vehicle dealers shall engage in 3,812
business at the same location, unless they agree to be jointly, 3,813
91
severally, and personally liable for any liability arising from 3,814
their engaging in business at the same location. The agreement 3,815
shall be filed with the motor vehicle dealers board, and shall 3,816
also be made a part of the articles of incorporation of each such
dealer filed with the secretary of state. Whenever the board has 3,817
reason to believe that a dealer who has entered into such an 3,818
agreement has revoked the agreement but continues to engage in 3,819
business at the same location, the board shall revoke his THE 3,820
DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE 3,822
DEALERS ENGAGED IN THE BUSINESS OF SELLING NEW OR USED 3,823
MANUFACTURED OR MOBILE HOMES IN THE SAME MANUFACTURED HOME PARK. 3,824
Sec. 5701.02. As used in Title LVII of the Revised Code: 3,833
(A) "Real property," "realty," and "land" include land 3,835
itself, whether laid out in town lots or otherwise, all growing 3,836
crops, including deciduous and evergreen trees, plants, and 3,837
shrubs, with all things contained therein, and, unless otherwise 3,838
specified in THIS SECTION OR section 5701.03 of the Revised Code, 3,839
all buildings, structures, improvements, and fixtures of whatever 3,840
kind on the land, and all rights and privileges belonging or 3,841
appertaining thereto. "REAL PROPERTY" DOES NOT INCLUDE A 3,842
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3,843
3781.06 OF THE REVISED CODE OR A MOBILE HOME, TRAVEL TRAILER, OR 3,844
PARK TRAILER, EACH AS DEFINED IN SECTION 4501.01 OF THE REVISED
CODE, THAT IS NOT A MANUFACTURED OR MOBILE HOME BUILDING AS 3,845
DEFINED IN DIVISION (B)(2) OF THIS SECTION. 3,846
(B)(1) "Building" means a permanent fabrication or 3,848
construction, attached or affixed to land, consisting of 3,849
foundations, walls, columns, girders, beams, floors, and a roof, 3,850
or some combination of these elemental parts, that is intended as 3,851
a habitation or shelter for people or animals or a shelter for 3,852
tangible personal property, and that has structural integrity 3,853
independent of the tangible personal property, if any, it is 3,854
designed to shelter. "Building" includes a MANUFACTURED OR 3,855
92
MOBILE HOME BUILDING AS DEFINED IN DIVISION (B)(2) OF THIS 3,856
SECTION.
(2) "MANUFACTURED OR MOBILE HOME BUILDING" MEANS A mobile 3,858
home as defined in division (O) of section 4501.01 of the Revised 3,861
Code and OR a manufactured home as defined in division (C)(4) of 3,862
section 3781.06 of the Revised Code, if the home meets both of 3,864
the following conditions:
(1)(a) The home is affixed to a permanent foundation as 3,866
defined in division (C)(5) of section 3781.06 of the Revised Code 3,868
and is located on land owned by the owner of the home.
(2)(b) The certificate of title for the home has been 3,870
inactivated by the clerk of the court of common pleas that issued 3,872
it pursuant to section 4505.11 of the Revised Code. 3,873
(C) "Fixture" means an item of tangible personal property 3,875
that has become permanently attached or affixed to the land or to 3,876
a building, structure, or improvement, and that primarily 3,877
benefits the realty and not the business, if any, conducted by 3,878
the occupant on the premises. 3,879
(D) "Improvement" means, with respect to a building or 3,881
structure, a permanent addition, enlargement, or alteration that, 3,882
had it been constructed at the same time as the building or 3,883
structure, would have been considered a part of the building or 3,884
structure. 3,885
(E) "Structure" means a permanent fabrication or 3,887
construction, other than a building, that is attached or affixed 3,888
to land, and that increases or enhances utilization or enjoyment 3,889
of the land. "Structure" includes, but is not limited to, 3,890
bridges, trestles, dams, storage silos for agricultural products, 3,891
fences, and walls. 3,892
Sec. 5739.0210. (A) As used in this section and section 3,902
5739.02 of the Revised Code:
(1) "Manufactured home" has the same meaning as in 3,904
division (C)(4) of section 3781.06 of the Revised Code and 3,906
includes all skirting, awnings, interior cabinetry, and other 3,907
93
accessories and attachments that are permanently attached to and 3,908
incorporated as part of the home, but does not include any 3,909
furniture not permanently affixed to the home. 3,910
(2) "Manufacturer," "remanufacturer," and "distributor" 3,912
means a manufacturer, remanufacturer, or distributor of 3,913
manufactured homes or mobile homes. 3,914
(3) "Mobile home" has the same meaning as in division (O) 3,917
of section 4501.01 of the Revised Code and includes all skirting,
awnings, interior cabinetry, and other accessories and 3,918
attachments that are permanently attached to and incorporated as 3,919
part of the home, but does not include any furniture not 3,920
permanently affixed to the home. 3,921
(4) "New manufactured home" and "new mobile home" means a 3,923
manufactured or mobile home the legal title to which has never 3,924
been transferred by a manufacturer, remanufacturer, distributor, 3,925
or new motor vehicle dealer to a purchaser in this state who is 3,926
not a manufacturer, remanufacturer, distributor, or new motor 3,927
vehicle dealer. 3,928
(5) "New motor vehicle dealer" has the same meaning as in 3,930
section 4517.01 of the Revised Code. 3,932
(6) "Used manufactured home" and "used mobile home" means 3,934
a manufactured or mobile home the legal title to which is being 3,935
transferred or previously has been transferred by an owner other 3,936
than a new motor vehicle dealer. 3,937
(B) Notwithstanding other sections of this chapter or 3,940
Chapter 5741. of the Revised Code, the tax levied under such 3,942
chapters on the retail sales of manufactured homes and mobile 3,943
homes sold on or after January 1, 2000, shall be reported and 3,945
paid as provided in this section. For purposes of this chapter 3,946
and Chapter 5741. of the Revised Code, a manufactured home or a 3,947
mobile home sold on or after January 1, 2000, shall not be 3,949
considered a motor vehicle. 3,950
(C)(1) The transfer of a used manufactured home or used 3,953
mobile home on which the transfer tax imposed by section 322.06 3,954
94
of the Revised Code has been paid shall not be considered a sale 3,956
for purposes of this chapter or Chapter 5741. of the Revised Code 3,957
and no tax required by this chapter or Chapter 5741. of the 3,959
Revised Code shall be paid on such transfer. 3,960
(2) THE TAXES IMPOSED BY THIS CHAPTER AND CHAPTER 5741. OF 3,963
THE REVISED CODE DO NOT APPLY TO A NEW MANUFACTURED HOME OR NEW 3,964
MOBILE HOME THAT A DEALER SELLS TO THE UNITED STATES GOVERNMENT 3,965
OR TO THIS STATE OR ANY OF ITS POLITICAL SUBDIVISIONS. 3,966
(D) New motor vehicle dealers that purchase new 3,969
manufactured homes or new mobile homes from a manufacturer, 3,970
remanufacturer, distributor, or another dealer shall not pay the 3,971
tax imposed by this chapter to the seller or vendor at the time 3,972
of purchase.
(E) When a new motor vehicle dealer sells a new 3,975
manufactured home or new mobile home to a purchaser, other than 3,976
another new motor vehicle dealer purchasing such home for 3,977
subsequent sale by the dealer, the new motor vehicle dealer shall 3,978
be the consumer of such sale and shall remit the tax required by 3,979
this chapter and Chapter 5741. of the Revised Code. The price on 3,981
which the tax shall be paid is the aggregate value in money of 3,982
anything previously paid or delivered, or promised to be paid or 3,983
delivered, by the new motor vehicle dealer for that dealer's 3,984
previous purchase of the new manufactured or mobile home from a 3,985
manufacturer, remanufacturer, distributor, or other new motor 3,986
vehicle dealer. THE PRICE ON WHICH THE TAX SHALL BE PAID DOES 3,988
NOT INCLUDE ANY AMOUNT PAID BY A NEW MOTOR VEHICLE DEALER AS A 3,989
REFUNDABLE DEPOSIT FOR WHEELS AND AXLES THAT ARE USED TO TRANSFER 3,990
A NEW MANUFACTURED HOME OR NEW MOBILE HOME TO THE DEALER AND TO 3,991
THE PERSON WHO PURCHASES THE HOME FROM THE NEW MOTOR VEHICLE
DEALER TO THE EXTENT THE DEPOSIT ACTUALLY IS REFUNDED TO THE 3,992
DEALER, PROVIDED THAT THE AMOUNT OF THE DEPOSIT IS STATED 3,993
SEPARATELY FROM THE CONSIDERATION PAID OR DELIVERED, OR PROMISED 3,994
TO BE PAID OR DELIVERED, FOR THE PURCHASE OF THE HOME BY THE 3,995
DEALER. THE SEPARATE STATEMENT SHALL APPEAR ON THE SALES
95
AGREEMENT OR THE INITIAL INVOICE OR BILLING RENDERED BY THE 3,996
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 3,997
VEHICLE DEALER TO THE NEW MOTOR VEHICLE DEALER THAT IS THE 3,998
CONSUMER OF THE HOME FOR THE PURPOSES OF THIS DIVISION. The tax 4,000
applies and shall be due from the dealer on the date the new 4,001
manufactured home or new mobile home is delivered to the 4,002
purchaser, the date the purchaser remits the full price for the 4,003
manufactured home or new mobile home to the dealer, or, in the 4,004
case of a dealer-financed transaction, the date the purchaser 4,005
completely executes the financing for the new manufactured home 4,006
or new mobile home, whichever date occurs first. The tax shall 4,007
be paid at the rate in effect in the county where the new 4,008
manufactured home or new mobile home is to be titled to the 4,009
purchaser.
(F) A new motor vehicle dealer shall not charge a tax 4,012
under this chapter or Chapter 5741. of the Revised Code to the 4,013
purchaser of a new manufactured home or a new mobile home, but 4,014
may pass the tax through to the purchaser as part of the dealer's 4,015
cost of the new manufactured home or new mobile home. 4,016
(G) A person performing repairs or improvements to a 4,019
manufactured home or a mobile home shall be considered the 4,020
consumer of all property used in the performance of the repairs 4,021
or improvements and shall not be considered to be making sales of 4,022
the repairs or improvements. 4,023
Section 2. That existing sections 135.22, 135.341, 4,025
319.202, 319.54, 321.24, 321.46, 323.153, 323.156, 323.31, 4,027
323.611, 1317.13, 4501.01, 4503.06, 4503.061, 4503.063, 4503.067, 4,028
4505.06, 4505.11, 4513.01, 4517.01, 4517.03, 4517.24, 5701.02, 4,029
and 5739.0210 of the Revised Code are hereby repealed. 4,031
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 4,033
of the Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd 4,034
General Assembly, and sections 323.153 and 323.156 of the Revised 4,035
Code, as amended by this act, apply to 2000 and thereafter. 4,036
Section 4. Sections 135.22, 135.341, and 321.46, as 4,038
96
amended by this act, and section 321.47 of the Revised Code, as 4,040
enacted by this act, take effect January 1, 2001. 4,041
Section 5. Section 323.153 of the Revised Code is 4,043
presented in this act as a composite of the section as amended by 4,044
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 4,045
of the 122nd General Assembly, with the new language of none of 4,047
the acts shown in capital letters. Section 4501.01 of the 4,048
Revised Code is presented in this act as a composite of the 4,049
section as amended by both Am. Sub. H.B. 600 and Sub. S.B. 242 of 4,050
the 123rd General Assembly, with the new language of neither of 4,051
the acts shown in capital letters. This is in recognition of the 4,052
principle stated in division (B) of section 1.52 of the Revised 4,053
Code that such amendments are to be harmonized where not 4,054
substantively irreconcilable and constitutes a legislative 4,055
finding that such is the resulting version in effect prior to the 4,056
effective date of this act.