As Passed by the Senate 1
123rd General Assembly 4
Regular Session Am. 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 319.202, 319.54, 321.24, 323.153, 13
323.156, 323.31, 323.611, 1317.13, 4501.01, 15
4503.06, 4503.061, 4503.063, 4503.067, 4505.06,
4505.11, 4513.01, 4517.01, 4517.03, 4517.24, 17
5701.02, and 5739.0210 of the Revised Code to 19
specify the application date of certain
provisions of Am. Sub. S.B. 142 of the 122nd 20
General Assembly, and to make other
clarifications regarding the taxation of 21
manufactured and mobile homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 23
Section 1. That sections 319.202, 319.54, 321.24, 323.153, 26
323.156, 323.31, 323.611, 1317.13, 4501.01, 4503.06, 4503.061, 27
4503.063, 4503.067, 4505.06, 4505.11, 4513.01, 4517.01, 4517.03, 29
4517.24, 5701.02, and 5739.0210 of the Revised Code be amended to 31
read as follows:
Sec. 319.202. Before the county auditor indorses any real 40
property conveyance or manufactured or mobile home conveyance 41
presented to the auditor pursuant to section 319.20 of the 43
Revised Code or registers any manufactured or mobile home
conveyance pursuant to section 4503.061 of the Revised Code, the 45
grantee or the grantee's representative shall submit in 46
triplicate a statement, prescribed by the tax commissioner, and 47
other information as the county auditor may require, declaring 48
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the value of real property or manufactured or mobile home 49
conveyed, except that when the transfer is exempt under division 50
(F)(3) of section 319.54 of the Revised Code only a statement of 51
the reason for the exemption shall be required. Each statement 52
submitted under this section shall contain the information 53
required under divisions (A) and (B) of this section. 54
(A) Each statement submitted under this section shall 56
either: 57
(1) Contain an affirmation by the grantee that the grantor 59
has been asked by the grantee or the grantee's representative 61
whether to the best of the grantor's knowledge either the
preceding or the current year's taxes on the real property or the 63
current or following year's taxes on the manufactured or mobile 64
home conveyed will be reduced under division (A) of section 65
323.152 OR UNDER SECTION 4503.065 of the Revised Code and that 67
the grantor indicated that to the best of the grantor's knowledge 68
the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument 70
stating: 71
(a) To the best of the grantor's knowledge the real 73
property or the manufactured or mobile home that is the subject 74
of the conveyance is eligible for and will receive a reduction in 76
taxes for or payable in the current year under division (A) of 77
section 323.152 OR UNDER SECTION 4503.065 of the Revised Code and 79
that the reduction or reductions will be reflected in the 80
grantee's taxes;
(b) The estimated amount of such reductions that will be 82
reflected in the grantee's taxes; 83
(c) That the grantor and the grantee have considered and 85
accounted for the total estimated amount of such reductions to 86
the satisfaction of both the grantee and the grantor. The 87
auditor shall indorse the instrument, return it to the grantee or 88
the grantee's representative, and provide a copy of the indorsed 90
instrument to the grantor or the grantor's representative. 91
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(B) Each statement submitted under this section shall 93
either: 94
(1) Contain an affirmation by the grantee that the grantor 96
has been asked by the grantee or the grantee's representative 98
whether to the best of the grantor's knowledge the real property 99
conveyed qualified for the current agricultural use valuation 100
under section 5713.30 of the Revised Code either for the 101
preceding or the current year and that the grantor indicated that 102
to the best of the grantor's knowledge the property conveyed was 103
not so qualified; or 104
(2) Be accompanied by a sworn or affirmed instrument 106
stating: 107
(a) To the best of the grantor's knowledge the real 109
property conveyed was qualified for the current agricultural use 110
valuation under section 5713.30 of the Revised Code either for 111
the preceding or the current year; 112
(b) To the extent that the property will not continue to 114
qualify for the current agricultural use valuation either for the 115
current or the succeeding year, that the property will be subject 116
to a recoupment charge equal to the tax savings in accordance 117
with section 5713.34 of the Revised Code; 118
(c) That the grantor and the grantee have considered and 120
accounted for the total estimated amount of such recoupment, if 121
any, to the satisfaction of both the grantee and the grantor. 122
The auditor shall indorse the instrument, forward it to the 123
grantee or the grantee's representative, and provide a copy of 125
the indorsed instrument to the grantor or the grantor's 126
representative.
(C) The grantor shall pay the fee required by division 128
(F)(3) of section 319.54 of the Revised Code; and, in the event 129
the board of county commissioners of the county has levied a real 130
property or a manufactured home transfer tax pursuant to Chapter 131
322. of the Revised Code, the amount required by the real 133
property or manufactured home transfer tax so levied. If the 134
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conveyance is exempt from the fee provided for in division (F)(3) 135
of section 319.54 of the Revised Code and the tax, if any, levied 136
pursuant to Chapter 322. of the Revised Code, the reason for such 137
exemption shall be shown on the statement. "Value" means, in the 138
case of any deed or certificate of title not a gift in whole or 139
part, the amount of the full consideration therefor, paid or to 140
be paid for the real estate or manufactured or mobile home 141
described in the deed or title, including the amount of any 144
mortgage or vendor's lien thereon. If property sold under a land 145
installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at 146
least twelve months prior to the date of conveyance, "value" 147
means the unpaid balance owed to the seller under the contract at 148
the time of the conveyance, but the statement shall set forth the 149
amount paid under such contract prior to the date of conveyance. 150
In the case of a gift in whole or part, "value" means the 151
estimated price the real estate or manufactured or mobile home 152
described in the deed or certificate of title would bring in the 153
open market and under the then existing and prevailing market 154
conditions in a sale between a willing seller and a willing 155
buyer, both conversant with the property and with prevailing 156
general price levels. No person shall willfully falsify the 157
value of property conveyed. 158
(D) The auditor shall indorse each conveyance on its face 160
to indicate the amount of the conveyance fee and compliance with 161
this section. The auditor shall retain the original copy of the 162
statement of value, forward to the tax commissioner one copy on 163
which shall be noted the most recent assessed value of the 164
property, and furnish one copy to the grantee or the grantee's 166
representative.
(E) In order to achieve uniform administration and 168
collection of the real property transfer fee required by division 169
(F)(3) of section 319.54 of the Revised Code, the tax 170
commissioner shall adopt and promulgate rules for the 171
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administration and enforcement of the levy and collection of such 172
fee. 173
Sec. 319.54. (A) On all moneys collected by the county 182
treasurer on any tax duplicate of the county, other than estate 183
tax duplicates, and on all moneys received as advance payments of 184
personal property and classified property taxes, the county 185
auditor, on settlement with the treasurer and tax commissioner, 186
on or before the date prescribed by law for such settlement or 187
any lawful extension of such date, shall be allowed as 188
compensation for the county auditor's services the following 189
percentages: 190
(1) On the first one hundred thousand dollars, two and 192
one-half per cent; 193
(2) On the next two million dollars, eight thousand three 195
hundred eighteen ten-thousandths of one per cent; 196
(3) On the next two million dollars, six thousand six 198
hundred fifty-five ten-thousandths of one per cent; 199
(4) On all further sums, one thousand six hundred 201
sixty-three ten-thousandths of one per cent. 202
If any settlement is not made on or before the date 204
prescribed by law for such settlement or any lawful extension of 205
such date, the aggregate compensation allowed to the auditor 206
shall be reduced one per cent for each day such settlement is 207
delayed after the prescribed date. No penalty shall apply if the 208
auditor and treasurer grant all requests for advances up to 209
ninety per cent of the settlement pursuant to section 321.34 of 210
the Revised Code. The compensation allowed in accordance with 211
this section on settlements made before the dates prescribed by 212
law, or the reduced compensation allowed in accordance with this 213
section on settlements made after the date prescribed by law or 214
any lawful extension of such date, shall be apportioned ratably 215
by the auditor and deducted from the shares or portions of the 216
revenue payable to the state as well as to the county, townships, 217
municipal corporations, and school districts. 218
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(B) From all moneys collected by the county treasurer on 220
any tax duplicate of the county, other than estate tax 221
duplicates, and on all moneys received as advance payments of 222
personal property and classified property taxes, there shall be 223
paid into the county treasury to the credit of the real estate 224
assessment fund created by section 325.31 of the Revised Code, an 225
amount to be determined by the county auditor, which shall not 226
exceed the following percentages: 227
(1) On the first one hundred thousand dollars, three and 229
one-half per cent; 230
(2) On the next three million dollars, one and 232
three-eighths per cent; 233
(3) On the next three million dollars, one per cent; 235
(4) On all further sums not exceeding one hundred fifty 237
million dollars, three-quarters of one per cent; 238
(5) On amounts exceeding one hundred fifty million 240
dollars, six-tenths of one per cent. 241
Such compensation shall be apportioned ratably by the 243
auditor and deducted from the shares or portions of the revenue 244
payable to the state as well as to the county, townships, 245
municipal corporations, and school districts. 246
(C) Each county auditor shall receive four per cent of the 248
amount of tax collected and paid into the county treasury, on 249
property omitted and placed by the county auditor on the tax 250
duplicate. 251
(D) On all estate tax moneys collected by the county 253
treasurer, the county auditor, on settlement semiannually with 254
the tax commissioner, shall be allowed, as compensation for the 255
auditor's services under Chapter 5731. of the Revised Code, the 257
following percentages: 258
(1) Four per cent on the first one hundred thousand 260
dollars; 261
(2) One-half of one per cent on all additional sums. 263
Such percentages shall be computed upon the amount 265
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collected and reported at each semiannual settlement, and shall 266
be for the use of the general fund of the county. 267
(E) On all cigarette license moneys collected by the 269
county treasurer, the county auditor, on settlement semiannually 270
with the treasurer, shall be allowed as compensation for the 271
auditor's services in the issuing of such licenses one-half of 273
one per cent of such moneys, to be apportioned ratably and 274
deducted from the shares of the revenue payable to the county and 275
subdivisions, for the use of the general fund of the county. 276
(F) The county auditor shall charge and receive fees as 278
follows: 279
(1) For deeds of land sold for taxes to be paid by the 281
purchaser, five dollars; 282
(2) For the transfer or entry of land, lot, or part of 284
lot, to be paid by the person requiring it OR THE TRANSFER OR 285
ENTRY ON OR AFTER JANUARY 1, 2000, OF A USED MANUFACTURED HOME OR 286
MOBILE HOME AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE, 287
fifty cents for each transfer OR ENTRY, TO BE PAID BY THE PERSON 288
REQUIRING IT;
(3) For receiving statements of value and administering 290
section 319.202 of the Revised Code, one dollar, or ten cents per 291
hundred dollars for each one hundred dollars, or fraction of one 292
hundred dollars, whichever is greater, of the value of the real 294
property transferred or, for sales occurring on or after January 295
1, 2000, the value of the used manufactured home or used mobile 296
home, as defined in division (A)(6) of section 5739.0210 of the 298
Revised Code, transferred, except no fee shall be charged when 299
the transfer is made: 300
(a) To or from the United States, this state, or any 302
instrumentality, agency, or political subdivision of the United 303
States or this state; 304
(b) Solely in order to provide or release security for a 306
debt or obligation; 307
(c) To confirm or correct a deed previously executed and 309
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recorded; 310
(d) To evidence a gift, in trust or otherwise and whether 312
revocable or irrevocable, between husband and wife, or parent and 313
child or the spouse of either; 314
(e) On sale for delinquent taxes or assessments; 316
(f) Pursuant to court order, to the extent that such 318
transfer is not the result of a sale effected or completed 319
pursuant to such order; 320
(g) Pursuant to a reorganization of corporations or 322
unincorporated associations or pursuant to the dissolution of a 323
corporation, to the extent that the corporation conveys the 324
property to a stockholder as a distribution in kind of the 325
corporation's assets in exchange for the stockholder's shares in 326
the dissolved corporation; 327
(h) By a subsidiary corporation to its parent corporation 329
for no consideration, nominal consideration, or in sole 330
consideration of the cancellation or surrender of the 331
subsidiary's stock; 332
(i) By lease, whether or not it extends to mineral or 334
mineral rights, unless the lease is for a term of years renewable 335
forever; 336
(j) When the value of the real property or the 338
manufactured or mobile home or the value of the interest that is 340
conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a 342
manufactured or mobile home, being transferred to the builder of 343
a new residence or to the dealer of a new manufactured or mobile 344
home when the former residence is traded as part of the 345
consideration for the new residence or new manufactured or mobile 346
home;
(l) To a grantee other than a dealer in real property or 348
in manufactured or mobile homes, solely for the purpose of, and 349
as a step in, the prompt sale of the real property or 350
manufactured or mobile home to others;
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(m) To or from a person when no money or other valuable 352
and tangible consideration readily convertible into money is paid 353
or to be paid for the real estate or manufactured or mobile home 354
and the transaction is not a gift; 356
(n) Pursuant to division (B) of section 317.22 of the 358
Revised Code, or to section 2113.61 of the Revised Code, between 360
spouses or to a surviving spouse pursuant to section 5302.17 of 361
the Revised Code as it existed prior to April 4, 1985, between 362
persons pursuant to section 5302.17 or 5302.18 of the Revised 363
Code on or after April 4, 1985, to a person who is a surviving, 364
survivorship tenant pursuant to section 5302.17 of the Revised 365
Code on or after April 4, 1985, or pursuant to section 5309.45 of 366
the Revised Code;
(o) To a trustee acting on behalf of minor children of the 368
deceased; 369
(p) Of an easement or right-of-way when the value of the 371
interest conveyed does not exceed one thousand dollars; 372
(q) Of property sold to a surviving spouse pursuant to 374
section 2106.16 of the Revised Code; 375
(r) To or from an organization exempt from federal income 377
taxation under section 501(c)(3) of the "Internal Revenue Code of 378
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such 379
transfer is without consideration and is in furtherance of the 380
charitable or public purposes of such organization; 381
(s) Among the heirs at law or devisees, including a 383
surviving spouse, of a common decedent, when no consideration in 384
money is paid or to be paid for the real property or manufactured 385
or mobile home; 386
(t) To a trustee of a trust, when the grantor of the trust 388
has reserved an unlimited power to revoke the trust; 389
(u) To the grantor of a trust by a trustee of the trust, 391
when the transfer is made to the grantor pursuant to the exercise 392
of the grantor's power to revoke the trust or to withdraw trust 393
assets;
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(v) To the beneficiaries of a trust if the fee was paid on 395
the transfer from the grantor of the trust to the trustee or if 396
the transfer is made pursuant to trust provisions which became 397
irrevocable at the death of the grantor; 398
(w) To a corporation for incorporation into a sports 400
facility constructed pursuant to section 307.696 of the Revised 401
Code; 402
(x) Between persons pursuant to section 5302.18 of the 404
Revised Code.
The auditor shall compute and collect the fee. The auditor 406
shall maintain a numbered receipt system, as prescribed by the 407
tax commissioner, and use such receipt system to provide a 408
receipt to each person paying a fee. The auditor shall deposit 409
the receipts of the fees on conveyances in the county treasury 410
daily to the credit of the general fund of the county. 411
The real property transfer fee provided for in division 413
(F)(3) of this section shall be applicable to any conveyance of 414
real property presented to the auditor on or after January 1, 415
1968, regardless of its time of execution or delivery. 416
THE TRANSFER FEE FOR A USED MANUFACTURED HOME OR USED 418
MOBILE HOME SHALL BE COMPUTED BY AND PAID TO THE COUNTY AUDITOR 419
OF THE COUNTY IN WHICH THE HOME IS LOCATED IMMEDIATELY PRIOR TO 420
THE TRANSFER.
Sec. 321.24. (A) On or before the fifteenth day of 430
February, in each year, the county treasurer shall settle with 431
the county auditor for all taxes and assessments that he THE 432
TREASURER has collected on the general duplicate of real and 434
public utility property at the time of making the settlement. 435
(B) On or before the thirtieth day of June, in each year, 437
the treasurer shall settle with the auditor for all advance 438
payments of general personal and classified property taxes that 439
he THE TREASURER has received at the time of making the 440
settlement. 441
(C) On or before the tenth day of August, in each year, 443
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the treasurer shall settle with the auditor for all taxes and 444
assessments that he THE TREASURER has collected on the general 445
duplicates of real and public utility property at the time of 447
making such settlement, not included in the preceding February 448
settlement.
(D) On or before the thirty-first day of October, in each 450
year, the treasurer shall settle with the auditor for all taxes 451
that he THE TREASURER has collected on the general personal and 452
classified property duplicates, and for all advance payments of 454
general personal and classified property taxes, not included in 455
the preceding June settlement, that he THE TREASURER has received 456
at the time of making such settlement. 458
(E) In the event the time for the payment of taxes is 460
extended, pursuant to section 323.17 of the Revised Code, the 461
date on or before which settlement for the taxes so extended must 462
be made, as herein prescribed, shall be deemed to be extended for 463
a like period of time. At each such settlement, the auditor 464
shall allow to the treasurer, on the moneys received or collected 465
and accounted for by him THE TREASURER, his THE TREASURER'S fees, 467
at the rate or percentage allowed by law, at a full settlement of 468
the treasurer.
(F) Within thirty days after the day of each settlement of 470
taxes required under divisions (A) and (C) of this section, the 471
treasurer shall certify to the tax commissioner any adjustments 472
which have been made to the amount certified previously pursuant 473
to section 319.302 of the Revised Code and that the settlement 474
has been completed. Upon receipt of such certification, the 475
commissioner shall provide for payment to the county treasurer 476
from the general revenue fund of an amount equal to one-half of 477
the amount certified by the treasurer in the preceding tax year 478
under section 319.302 of the Revised Code. Such payment shall be 479
credited upon receipt to the county's undivided income tax fund, 480
and the county auditor shall transfer to the county general fund 481
from the amount thereof the total amount of all fees and charges 482
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which the auditor and treasurer would have been authorized to 483
receive had such division SECTION not been in effect and that 484
amount had been levied and collected as taxes. The county 486
auditor shall distribute the amount remaining among the various 487
taxing districts in the county as if it had been levied, 488
collected, and settled as real property taxes. 489
(G) Within thirty days after the day of the settlement 491
required in division (D) of this section, the treasurer shall 492
certify to the commissioner that the settlement has been 493
completed. Upon receipt of that certification, the commissioner 494
shall provide for payment to the county treasurer from the 495
general revenue fund of the amount certified under section 496
319.311 of the Revised Code in the current year. The payment 497
shall be credited upon receipt to the county's undivided income 498
tax fund, and the county auditor shall distribute the amount 499
thereof among the various taxing districts of the county as if it 500
had been levied, collected, and settled as personal property 501
taxes. The amount received by a taxing district under this 502
division shall be apportioned among its funds in the same 503
proportion as the current year's personal property taxes are 504
apportioned. 505
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH YEAR, 508
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS COLLECTED 510
ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF MAKING THE 511
SETTLEMENT. 512
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, 514
THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL 515
REMAINING MANUFACTURED HOME TAXES THAT THE COUNTY TREASURER HAS 517
COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF 518
MAKING THE SETTLEMENT.
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED 520
UNDER SECTION 4503.06 OF THE REVISED CODE, THE TIME FOR MAKING 521
THE SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS 522
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SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME. 523
Sec. 323.153. (A) To obtain a reduction in real property 534
taxes under division (A) or (B) of section 323.152 of the Revised 535
Code or in manufactured home taxes under division (B) of section 536
323.152 of the Revised Code, the owner shall file an application 537
with the county auditor of the county in which the owner's 538
homestead is located.
(1) An application for reduction based upon a physical 540
disability shall be accompanied by a certificate signed by a 541
physician, and an application for reduction based upon a mental 542
disability shall be accompanied by a certificate signed by a 543
physician or psychologist licensed to practice in this state, 544
attesting to the fact that the applicant is permanently and 545
totally disabled. The certificate shall be in a form that the 546
tax commissioner requires and shall include the definition of 547
permanently and totally disabled as set forth in section 323.151 548
of the Revised Code. An application for reduction based upon a 549
disability certified as permanent and total by a state or federal 550
agency having the function of so classifying persons shall be 551
accompanied by a certificate from that agency. Such an 552
application constitutes a continuing application for a reduction 553
in taxes for each year in which the dwelling is the applicant's 554
homestead and the amount of the reduction in taxable value to 555
which the applicant is entitled does not exceed either the amount 557
or percentage of the reduction to which the applicant was 558
entitled for the year in which the application was first filed. 560
(2) An application for a reduction in taxes under division 562
(B) of section 323.152 of the Revised Code shall be filed only if 564
the homestead or manufactured or mobile home was transferred in 565
the preceding year or did not qualify for and receive the 566
reduction in taxes under that division for the preceding tax 567
year. The application for homesteads transferred in the 568
preceding year shall be incorporated into any form used by the 570
county auditor to administer the tax law in respect to the
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conveyance of real property pursuant to section 319.20 of the 571
Revised Code, and OR OF USED MANUFACTURED HOMES OR USED MOBILE 573
HOMES AS DEFINED IN SECTION 5739.0210 OF THE REVISED CODE. THE 574
OWNER OF A MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER 575
DIVISION (D)(4) OF SECTION 4503.06 OF THE REVISED CODE TO BE 576
TAXED UNDER DIVISION (D)(2) OF THAT SECTION FOR THE ENSUING YEAR 577
MAY FILE THE APPLICATION AT THE TIME OF MAKING THAT ELECTION. 578
THE APPLICATION shall contain a statement that failure by the 580
applicant to affirm on the application that the dwelling on the
property conveyed is the applicant's homestead prohibits the 581
owner from receiving the reduction in taxes until a proper 582
application is filed within the period prescribed by division 583
(A)(3) of this section. Such an application constitutes a 584
continuing application for a reduction in taxes for each year in 585
which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under 587
division (A)(1) or (2) or notification under division (C) of this 588
section after a certificate of reduction has been issued under 589
section 323.154 of the Revised Code is prima-facie evidence that 590
the original applicant is entitled to the reduction in taxes 591
calculated on the basis of the information contained in the 593
original application. The original application and any
subsequent application, including any late application, shall be 594
in the form of a signed statement and shall be filed after the 595
first Monday in January and not later than the first Monday in 596
June. The original application and any subsequent application 597
for a reduction in real property taxes shall be filed in the year 598
for which the reduction is sought. The original application and 599
any subsequent application for a reduction in manufactured home 600
taxes shall be filed in the year preceding the year for which the 601
reduction is sought. The statement shall be on a form, devised 602
and supplied by the tax commissioner, which shall require no more 603
information than is necessary to establish the applicant's 604
eligibility for the reduction in taxes and the amount of the 605
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reduction, and shall include an affirmation by the applicant that 606
ownership of the homestead was not acquired from a person, other 607
than a the applicant's spouse, related to the owner by 608
consanguinity or affinity for the purpose of qualifying for the 609
real property or manufactured home tax reduction provided for in 610
division (A) or (B) of section 323.152 of the Revised Code. The 611
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing 612
to comply with division (C) of this section results in the 613
revocation of the right to the reduction for a period of three 614
years. In the case of an application for a reduction in taxes 615
under division (A) of section 323.152 of the Revised Code, the 616
form shall contain a statement that signing the application 617
constitutes a delegation of authority by the applicant to the 618
county auditor to examine any financial records relating to 619
income earned by the applicant as stated on the application for 620
the purpose of determining a possible violation of division (D) 621
or (E) of this section. 622
(B) A late application for a tax reduction for the year 624
preceding the year in which an original application is filed, or 625
for a reduction in manufactured home taxes for the year in which 626
an original application is filed, may be filed with the original 627
application. If the county auditor determines the information 629
contained in the late application is correct, the auditor shall 630
determine the amount of the reduction in taxes to which the 631
applicant would have been entitled for the preceding tax year had 632
the applicant's application been timely filed and approved in 633
that year.
The amount of such reduction shall be treated by the 635
auditor as an overpayment of taxes by the applicant and shall be 636
refunded in the manner prescribed in section 5715.22 of the 637
Revised Code for making refunds of overpayments. On the first 638
day of July of each year, the county auditor shall certify the 639
total amount of the reductions in taxes made in the current year 640
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under this division to the tax commissioner, who shall treat the 641
full amount thereof as a reduction in taxes for the preceding tax 642
year and shall make reimbursement to the county therefor in the 643
manner prescribed by section 323.156 of the Revised Code, from 644
money appropriated for that purpose. 645
(C) If, in any year after an application has been filed 647
under division (A)(1) or (2) of this section, the owner does not 649
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such application, or 651
qualifies for a reduction in taxes that is to be based upon a 652
reduction in taxable value less than either the percentage or 653
amount of the reduction in taxable value to which the owner was 654
entitled in the year the application was filed, the owner shall 655
notify the county auditor that the owner is not qualified for a 656
reduction in taxes or file a new application under division 657
(A)(1) or (2) of this section. If the county auditor or county 658
treasurer discovers that the owner of property not entitled to 659
the reduction in taxes under division (B) of section 323.152 of 661
the Revised Code failed to notify the county auditor as required 662
by this paragraph, a charge shall be imposed against the property 663
in the amount by which taxes were reduced under that division for 664
each tax year the county auditor ascertains that the property was 665
not entitled to the reduction and was owned by the current owner. 666
Interest shall accrue in the manner prescribed by division (B) of 667
section 323.121 OR DIVISION (G)(2) OF SECTION 4503.06 of the 668
Revised Code on the amount by which taxes were reduced for each 670
such tax year as if the reduction became delinquent taxes at the 671
close of the last day the second installment of taxes for that
tax year could be paid without penalty. The county auditor shall 673
notify the owner, by ordinary mail, of the charge, of the owner's 674
right to appeal the charge, and of the manner in which the owner 675
may appeal. The owner may appeal the imposition of the charge 676
and interest by filing an appeal with the county board of 677
revision not later than the last day prescribed for payment of 678
17
real and public utility property taxes under section 323.12 of 679
the Revised Code following receipt of the notice and occurring at 681
least ninety days after receipt of the notice. The appeal shall 682
be treated in the same manner as a complaint relating to the 683
valuation or assessment of real property under Chapter 5715. of 684
the Revised Code. The charge and any interest shall be collected 686
as other delinquent taxes.
Each year during January, the county auditor shall furnish 688
by ordinary mail a continuing application to each person issued a 689
certificate of reduction under section 323.154 of the Revised 690
Code with respect to a reduction in taxes under division (A) of 691
section 323.152 of the Revised Code. The continuing application 692
shall be used to report changes in total income that would have 693
the effect of increasing or decreasing the reduction in taxable 694
value to which the owner is entitled, changes in ownership of the 695
homestead, including changes in or revocation of a revocable 696
inter vivos trust, changes in disability, and other changes in 697
the information earlier furnished the auditor relative to the 699
reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday 700
in June; provided, that if such changes do not affect the status 701
of the homestead exemption or the amount of the reduction to 702
which the owner is entitled under division (A) of section 323.152 703
of the Revised Code, the application does not need to be 704
returned. 705
Each year during February, the county auditor, except as 707
otherwise provided in this paragraph, shall furnish by ordinary 709
mail an original application to the owner, as of the first day of 710
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that 711
qualified for and received a reduction in taxes under division 712
(B) of section 323.152 of the Revised Code for the preceding tax 713
year. In order to receive the reduction under that division, the 714
owner shall file the application with the county auditor not 715
18
later than the first Monday in June. If the application is not 716
timely filed, the auditor shall not grant a reduction in taxes 717
for the homestead for the current year, and shall notify the 718
owner that the reduction in taxes has not been granted, in the 719
same manner prescribed under section 323.154 of the Revised Code 720
for notification of denial of an application. Failure of an 721
owner to receive an application does not excuse the failure of 723
the owner to file an original application. The county auditor is 724
not required to furnish an application under this paragraph for 725
any homestead for which application has previously been made on a 726
form incorporated into any form used by the county auditor to 727
administer the tax law in respect to the conveyance of real 728
property OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES, and 729
an owner who previously has applied on such a form is not 730
required to return an application furnished under this paragraph. 731
(D) No person shall knowingly make a false statement for 733
the purpose of obtaining a reduction in the person's real 734
property or manufactured home taxes under section 323.152 of the 735
Revised Code.
(E) No person shall knowingly fail to notify the county 737
auditor of changes required by division (C) of this section that 738
have the effect of maintaining or securing a reduction in taxable 739
value of homestead property or a reduction in taxes in excess of 740
the reduction allowed under section 323.152 of the Revised Code. 741
(F) No person shall knowingly make a false statement or 743
certification attesting to any person's physical or mental 744
condition for purposes of qualifying such person for tax relief 745
pursuant to sections 323.151 to 323.157 of the Revised Code. 746
Sec. 323.156. Within thirty days after a settlement of 755
taxes under divisions (A) and, (C), AND (H) of section 321.24 of 757
the Revised Code, the county treasurer shall certify to the tax 758
commissioner one-half of the total amount of taxes on real 759
property that were reduced pursuant to section 323.152 of the 760
Revised Code for the preceding tax year, and one-half of the 761
19
total amount of taxes on manufactured and mobile homes that were 762
reduced pursuant to division (B) of section 323.152 of the 763
Revised Code for the current tax year, as evidenced by the 765
certificates of reduction and the tax duplicate certified to the 766
county treasurer by the county auditor. The commissioner, within 768
thirty days of the receipt of such certification CERTIFICATIONS, 769
shall provide for payment to the county treasurer, from the 770
general revenue fund, of the amount certified, which shall be 772
credited upon receipt to the county's undivided income tax fund, 773
and an amount equal to two per cent of the amount by which taxes 774
were reduced, which shall be credited upon receipt to the county 775
general fund as a payment, in addition to the fees and charges 776
authorized by sections 319.54 and 321.26 of the Revised Code, to 777
the county auditor and treasurer for the costs of administering 778
the exemption provided under sections 323.151 to 323.157 of the 779
Revised Code.
Immediately upon receipt of funds into the county undivided 781
income tax fund under this section, the auditor shall distribute 782
the full amount thereof among the taxing districts in the county 783
as though the total had been paid as taxes by each person for 784
whom taxes were reduced under sections 323.151 to 323.157 of the 785
Revised Code. 786
Sec. 323.31. (A) A person who owns agricultural real 795
property or owns and occupies residential real property or a 798
manufactured or mobile home that does not have an outstanding tax 799
lien certificate or judgment of foreclosure against it, and a 800
person who is a vendee of such property under a purchase
agreement or land contract and who occupies the property, shall 801
have at least one opportunity to pay the delinquent or unpaid 802
current taxes charged against the property by entering into a 804
written delinquent tax contract with the county treasurer in a 806
form prescribed or approved by the tax commissioner. Subsequent 807
opportunities to enter into a delinquent tax contract shall be at 808
the county treasurer's sole discretion.
20
The treasurer may enter into a delinquent tax contract with 811
an owner or vendee of real property, other than residential real 812
property or a manufactured or mobile home that is occupied by the 813
owner, and other than agricultural real property. 814
The delinquent tax contract may be entered into at any time 817
prior to the commencement of foreclosure proceedings by the 819
county treasurer and the county prosecuting attorney pursuant to 821
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 822
commencement of foreclosure proceedings by a private attorney 823
pursuant to section 5721.37 of the Revised Code, or the 824
commencement of foreclosure and forfeiture proceedings pursuant 825
to section 5721.14 of the Revised Code, OR THE COMMENCEMENT OF 826
COLLECTION PROCEEDINGS PURSUANT TO DIVISION (H) OF SECTION 827
4503.06 OF THE REVISED CODE BY THE FILING OF A CIVIL ACTION AS 828
PROVIDED IN THAT DIVISION. A duplicate copy of each delinquent 830
tax contract shall be filed with the county auditor, who shall 832
attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent 833
manufactured home tax list, or who shall enter an asterisk in the 835
margin next to the entry for the tract or lot on the master list 836
of delinquent tracts, master list of delinquent vacant tracts, or 838
next to the entry for the home on the delinquent manufactured 839
home tax list, prior to filing it with the prosecuting attorney 840
under section 5721.13 of the Revised Code, or, in the case of the 841
delinquent manufactured home tax list, prior to filing DELIVERING 843
it with TO the county recorder TREASURER under division (H)(2) of 845
section 4503.06 of the Revised Code. If the delinquent tax 846
contract is entered into after the certificate or the master list 848
has been filed with the prosecuting attorney, the treasurer shall 849
file the duplicate copy with the prosecuting attorney. 850
A delinquent tax contract entered into under this division 853
shall provide for the payment of delinquent and unpaid current 854
taxes in installments over a period not to exceed five years 856
21
after the date of the first payment made under the contract; 857
however, a person entering into a delinquent tax contract who 859
owns and occupies residential real property may request, and the 860
treasurer shall allow, a delinquent tax contract providing for 861
payment in installments over a period of no fewer than two years 862
after the date of the first payment made under the contract. 864
For each delinquent tax contract, the county treasurer 867
shall determine and shall specify in the delinquent tax contract 868
the number of installments, the amount of each installment, and 869
the schedule for payment of the installments. Each installment 871
payment shall be apportioned among the several funds for which 872
taxes have been assessed and shall be applied to the items of 873
taxes charged in the order in which they became due. 874
When an installment payment is not received by the 876
treasurer when due under a delinquent tax contract or any current 877
taxes or special assessments charged against the property become 879
unpaid, the delinquent tax contract becomes void unless the 881
treasurer permits a new delinquent tax contract to be entered 883
into; if the treasurer does not permit a new delinquent tax 884
contract to be entered into, the treasurer shall certify to the 887
auditor that the delinquent tax contract has become void. 889
Upon receipt of such a certification, the auditor shall 891
destroy the duplicate copy of the voided delinquent tax contract. 893
If such copy has been filed with the prosecuting attorney, the 894
auditor immediately shall deliver the certification to the 895
prosecuting attorney, who shall attach it to the appropriate 896
certificate and the duplicate copy of the voided delinquent tax 897
contract or strike through the asterisk entered in the margin of 899
the master list next to the entry for the tract or lot that is 900
the subject of the voided delinquent tax contract. The 901
prosecuting attorney then shall institute a proceeding to 902
foreclose the lien of the state in accordance with section 323.25 903
or 5721.18 of the Revised Code or, in the case of delinquent 904
vacant land, shall institute a foreclosure proceeding in 905
22
accordance with section 323.25 or 5721.18 of the Revised Code, or 906
a foreclosure and forfeiture proceeding in accordance with 907
section 5721.14 of the Revised Code. IN THE CASE OF A 908
MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER SHALL CAUSE A 909
CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION (H) OF 910
SECTION 4503.06 OF THE REVISED CODE.
(B) If there is an outstanding tax certificate respecting 913
a delinquent parcel under section 5721.32 or 5721.33 of the 914
Revised Code, a written delinquent tax contract may not be 916
entered into under this section. To redeem a tax certificate in 917
installments, the owner or other person seeking to redeem the tax 919
certificate shall enter into a redemption payment plan under
division (C) of section 5721.38 of the Revised Code. 921
Sec. 323.611. At the request of the county treasurer, a 931
board of county commissioners may enter into a contract with any 932
financial institution under which the financial institution, in 933
accordance with the terms of the contract, receives real property 934
AND MANUFACTURED HOME tax payments at a post office box, opens 935
the mail delivered to that box, processes the checks and other 937
payments received in such mail and deposits them into the 938
treasurer's account, and provides the county treasurer daily 939
receipt information with respect to such payments. The contract 940
shall not be entered into unless: 941
(A) There is attached to the contract a certification by 943
the auditor of state that the financial institution and the 944
treasurer have given assurances satisfactory to the auditor of 945
state that the records of the financial institution, to the 946
extent that they relate to tax payments covered by the contract, 947
shall be subject to audit by the auditor of state to the same 948
extent as if the services for which the financial institution has 949
agreed to perform were being performed by the treasurer; 950
(B) The contract is awarded in accordance with sections 952
307.86 to 307.92 of the Revised Code; 953
(C) The treasurer's surety bond includes within its 955
23
coverage any loss that might occur as the result of the contract; 956
(D) The provisions of the contract do not conflict with 958
accounting and reporting requirements prescribed by the auditor 959
of state. 960
Sec. 1317.13. Notwithstanding AS USED IN THIS SECTION, 969
"MOTOR VEHICLE" AND "MOBILE HOME" HAVE THE SAME MEANINGS AS IN 970
SECTION 4501.01 OF THE REVISED CODE, AND "MANUFACTURED HOME" HAS 971
THE SAME MEANING AS IN SECTION 3781.06 OF THE REVISED CODE.
NOTWITHSTANDING the provisions of section 1309.46 of the 974
Revised Code or any agreement by the parties to a consumer
transaction to the contrary, a secured party whose security 975
interest is taken pursuant to section 1317.071 of the Revised 976
Code, shall not be entitled to take possession of the collateral, 977
except for collateral that is a motor vehicle as defined in 978
section 4501.01 of the Revised Code, A MANUFACTURED HOME, or a 979
mobile home, upon default by the debtor if the time balance at 981
the time of the default is less than twenty-five per cent of the 982
sum of the time balance on the day such retail installment
contract was executed and the down payment recited in such 983
contract.
Sec. 4501.01. As used in this chapter and Chapters 4503., 993
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the 994
Revised Code, and in the penal laws, except as otherwise 995
provided: 996
(A) "Vehicles" means everything on wheels or runners, 998
including motorized bicycles, but does not mean vehicles that are 999
operated exclusively on rails or tracks or from overhead electric 1,000
trolley wires and vehicles that belong to any police department, 1,001
municipal fire department, or volunteer fire department, or that 1,002
are used by such a department in the discharge of its functions. 1,003
(B) "Motor vehicle" means any vehicle, including mobile 1,006
homes and recreational vehicles, that is propelled or drawn by 1,008
power other than muscular power or power collected from overhead 1,009
electric trolley wires. "Motor vehicle" does not include 1,010
24
motorized bicycles, road rollers, traction engines, power 1,011
shovels, power cranes, and other equipment used in construction 1,012
work and not designed for or employed in general highway 1,013
transportation, well-drilling machinery, ditch-digging machinery, 1,014
farm machinery, trailers that are used to transport agricultural 1,015
produce or agricultural production materials between a local 1,016
place of storage or supply and the farm when drawn or towed on a 1,017
public road or highway at a speed of twenty-five miles per hour 1,018
or less, threshing machinery, hay-baling machinery, corn sheller, 1,019
hammermill and agricultural tractors, machinery used in the 1,020
production of horticultural, agricultural, and vegetable 1,021
products, and trailers that are designed and used exclusively to 1,022
transport a boat between a place of storage and a marina, or in 1,023
and around a marina, when drawn or towed on a public road or 1,024
highway for a distance of no more than ten miles and at a speed 1,025
of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any 1,027
self-propelling vehicle that is designed or used for drawing 1,028
other vehicles or wheeled machinery, but has no provisions for 1,029
carrying loads independently of such other vehicles, and that is 1,030
used principally for agricultural purposes. 1,031
(D) "Commercial tractor," except as defined in division 1,033
(C) of this section, means any motor vehicle that has motive 1,034
power and either is designed or used for drawing other motor 1,035
vehicles, or is designed or used for drawing another motor 1,037
vehicle while carrying a portion of the other motor vehicle or 1,038
its load, or both.
(E) "Passenger car" means any motor vehicle that is 1,040
designed and used for carrying not more than nine persons and 1,041
includes any motor vehicle that is designed and used for carrying 1,042
not more than fifteen persons in a ridesharing arrangement. 1,043
(F) "Collector's vehicle" means any motor vehicle or 1,045
agricultural tractor or traction engine that is of special 1,046
interest, that has a fair market value of one hundred dollars or 1,047
25
more, whether operable or not, and that is owned, operated, 1,048
collected, preserved, restored, maintained, or used essentially 1,049
as a collector's item, leisure pursuit, or investment, but not as 1,050
the owner's principal means of transportation. "Licensed 1,051
collector's vehicle" means a collector's vehicle, other than an 1,052
agricultural tractor or traction engine, that displays current, 1,053
valid license tags issued under section 4503.45 of the Revised 1,054
Code, or a similar type of motor vehicle that displays current, 1,055
valid license tags issued under substantially equivalent 1,056
provisions in the laws of other states. 1,057
(G) "Historical motor vehicle" means any motor vehicle 1,059
that is over twenty-five years old and is owned solely as a 1,060
collector's item and for participation in club activities, 1,061
exhibitions, tours, parades, and similar uses, but that in no 1,062
event is used for general transportation. 1,063
(H) "Noncommercial motor vehicle" means any motor vehicle, 1,065
including a farm truck as defined in section 4503.04 of the 1,066
Revised Code, that is designed by the manufacturer to carry a 1,067
load of no more than one ton and is used exclusively for purposes 1,068
other than engaging in business for profit. 1,069
(I) "Bus" means any motor vehicle that has motor power and 1,072
is designed and used for carrying more than nine passengers,
except any motor vehicle that is designed and used for carrying 1,073
not more than fifteen passengers in a ridesharing arrangement. 1,074
(J) "Commercial car" or "truck" means any motor vehicle 1,076
that has motor power and is designed and used for carrying 1,077
merchandise or freight, or that is used as a commercial tractor. 1,078
(K) "Bicycle" means every device, other than a tricycle 1,080
that is designed solely for use as a play vehicle by a child, 1,082
that is propelled solely by human power upon which any person may 1,083
ride, and that has either two tandem wheels, or one wheel in 1,084
front and two wheels in the rear, any of which is more than 1,085
fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has 1,087
26
two tandem wheels or one wheel in the front and two wheels in the 1,089
rear, that is capable of being pedaled, and that is equipped with
a helper motor of not more than fifty cubic centimeters piston 1,090
displacement that produces no more than one brake horsepower and 1,091
is capable of propelling the vehicle at a speed of no greater 1,092
than twenty miles per hour on a level surface. 1,093
(M) "Trailer" means any vehicle without motive power that 1,096
is designed or used for carrying property or persons wholly on
its own structure and for being drawn by a motor vehicle, and 1,097
includes any such vehicle that is formed by or operated as a 1,098
combination of a semitrailer and a vehicle of the dolly type such 1,099
as that commonly known as a trailer dolly, a vehicle used to 1,100
transport agricultural produce or agricultural production 1,101
materials between a local place of storage or supply and the farm 1,102
when drawn or towed on a public road or highway at a speed 1,103
greater than twenty-five miles per hour, and a vehicle that is 1,104
designed and used exclusively to transport a boat between a place 1,105
of storage and a marina, or in and around a marina, when drawn or 1,106
towed on a public road or highway for a distance of more than ten 1,107
miles or at a speed of more than twenty-five miles per hour. 1,108
"Trailer" does not include a manufactured home or travel trailer. 1,109
(N) "Noncommercial trailer" means any trailer, except a 1,111
travel trailer or trailer that is used to transport a boat as 1,112
described in division (B) of this section, but, where applicable, 1,113
includes a vehicle that is used to transport a boat as described 1,114
in division (M) of this section, that has a gross weight of no 1,115
more than three thousand pounds, and that is used exclusively for 1,116
purposes other than engaging in business for a profit. 1,117
(O) "Mobile home" means a building unit or assembly of 1,120
closed construction that is fabricated in an off-site facility, 1,121
is more than thirty-five body feet in length or, when erected on 1,122
site, is three hundred twenty or more square feet, is built on a 1,123
permanent chassis, is transportable in one or more sections, and 1,125
does not qualify as a manufactured home as defined in division 1,126
27
(C)(4) of section 3781.06 of the Revised Code or as an 1,127
industrialized unit as defined in division (C)(3) of section 1,128
3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type 1,130
that does not have motive power and is so designed or used with 1,131
another and separate motor vehicle that in operation a part of 1,132
its own weight or that of its load, or both, rests upon and is 1,133
carried by the other vehicle furnishing the motive power for 1,134
propelling itself and the vehicle referred to in this division, 1,135
and includes, for the purpose only of registration and taxation 1,136
under those chapters, any vehicle of the dolly type, such as a 1,137
trailer dolly, that is designed or used for the conversion of a 1,138
semitrailer into a trailer. 1,139
(Q) "Recreational vehicle" means a vehicular portable 1,141
structure that meets all of the following conditions: 1,142
(1) It is designed for the sole purpose of recreational 1,145
travel.
(2) It is not used for the purpose of engaging in business 1,147
for profit.
(3) It is not used for the purpose of engaging in 1,149
intrastate commerce.
(4) It is not used for the purpose of commerce as defined 1,151
in 49 C.F.R. 383.5, as amended. 1,152
(5) It is not regulated by the public utilities commission 1,154
pursuant to Chapter 4919., 4921., or 4923. of the Revised Code. 1,155
(6) It is classed as one of the following: 1,157
(a) "Travel trailer" means a nonself-propelled 1,159
recreational vehicle that does not exceed an overall length of 1,160
thirty-five feet, exclusive of bumper and tongue or coupling, and 1,161
contains less than three hundred twenty square feet of space when 1,162
erected on site. "Travel trailer" includes a tent-type fold-out 1,164
camping trailer as defined in section 4517.01 of the Revised 1,165
Code.
(b) "Motor home" means a self-propelled recreational 1,167
28
vehicle that has no fifth wheel and is constructed with 1,168
permanently installed facilities for cold storage, cooking and 1,170
consuming of food, and for sleeping.
(c) "Truck camper" means a nonself-propelled recreational 1,172
vehicle that does not have wheels for road use and is designed to 1,173
be placed upon and attached to a motor vehicle. "Truck camper" 1,174
does not include truck covers that consist of walls and a roof, 1,175
but do not have floors and facilities enabling them to be used as 1,176
a dwelling.
(d) "Fifth wheel trailer" means a vehicle that is of such 1,178
size and weight as to be movable without a special highway 1,179
permit, that has a gross trailer area of four hundred square feet 1,180
or less, that is constructed with a raised forward section that 1,181
allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed 1,182
in the bed of a truck. 1,183
(e) "Park trailer" means a vehicle that is commonly known 1,185
as a park model recreational vehicle, meets the American national 1,186
standard institute standard A119.5 (1988) for park trailers, is 1,187
built on a single chassis, has a gross trailer area of four 1,188
hundred square feet or less when set up, is designed for seasonal 1,189
or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances. 1,190
(R) "Pneumatic tires" means tires of rubber and fabric or 1,192
tires of similar material, that are inflated with air. 1,193
(S) "Solid tires" means tires of rubber or similar elastic 1,195
material that are not dependent upon confined air for support of 1,196
the load.
(T) "Solid tire vehicle" means any vehicle that is 1,198
equipped with two or more solid tires. 1,199
(U) "Farm machinery" means all machines and tools that are 1,201
used in the production, harvesting, and care of farm products, 1,202
and includes trailers that are used to transport agricultural 1,203
produce or agricultural production materials between a local 1,204
29
place of storage or supply and the farm when drawn or towed on a 1,205
public road or highway at a speed of twenty-five miles per hour 1,206
or less.
(V) "Owner" includes any person, firm, or corporation 1,208
other than a manufacturer or dealer that has title to a motor 1,209
vehicle, except that in sections 4505.01 to 4505.19 of the 1,210
Revised Code, "owner" includes in addition manufacturers and 1,211
dealers.
(W) "Manufacturer" and "dealer" include all persons, 1,213
firms, and corporations that are regularly engaged in the 1,214
business of manufacturing, selling, displaying, offering for 1,215
sale, or dealing in motor vehicles, at an established place of 1,216
business that is used exclusively for the purpose of 1,217
manufacturing, selling, displaying, offering for sale, or dealing 1,218
in motor vehicles. A place of business that is used for 1,219
manufacturing, selling, displaying, offering for sale, or dealing 1,220
in motor vehicles shall be deemed to be used exclusively for 1,221
those purposes even though snowmobiles or all-purpose vehicles 1,222
are sold or displayed for sale thereat, even though farm 1,223
machinery is sold or displayed for sale thereat, or even though 1,224
repair, accessory, gasoline and oil, storage, parts, service, or 1,225
paint departments are maintained thereat, or, in any county 1,226
having a population of less than seventy-five thousand persons at 1,227
the last federal census, even though a department in a place of 1,228
business is used to dismantle, salvage, or rebuild motor vehicles 1,229
by means of used parts, if such departments are operated for the 1,230
purpose of furthering and assisting in the business of 1,231
manufacturing, selling, displaying, offering for sale, or dealing 1,232
in motor vehicles. Places of business or departments in a place 1,233
of business used to dismantle, salvage, or rebuild motor vehicles 1,234
by means of using used parts are not considered as being 1,235
maintained for the purpose of assisting or furthering the 1,236
manufacturing, selling, displaying, and offering for sale or 1,237
dealing in motor vehicles.
30
(X) "Operator" includes any person who drives or operates 1,239
a motor vehicle upon the public highways. 1,240
(Y) "Chauffeur" means any operator who operates a motor 1,242
vehicle, other than a taxicab, as an employee for hire; or any 1,243
operator whether or not the owner of a motor vehicle, other than 1,244
a taxicab, who operates such vehicle for transporting, for gain, 1,245
compensation, or profit, either persons or property owned by 1,246
another. Any operator of a motor vehicle who is voluntarily 1,247
involved in a ridesharing arrangement is not considered an 1,248
employee for hire or operating such vehicle for gain, 1,249
compensation, or profit.
(Z) "State" includes the territories and federal districts 1,251
of the United States, and the provinces of Canada. 1,252
(AA) "Public roads and highways" for vehicles includes all 1,254
public thoroughfares, bridges, and culverts. 1,255
(BB) "Manufacturer's number" means the manufacturer's 1,257
original serial number that is affixed to or imprinted upon the 1,258
chassis or other part of the motor vehicle. 1,259
(CC) "Motor number" means the manufacturer's original 1,261
number that is affixed to or imprinted upon the engine or motor 1,262
of the vehicle. 1,263
(DD) "Distributor" means any person who is authorized by 1,265
a motor vehicle manufacturer to distribute new motor vehicles to 1,266
licensed motor vehicle dealers at an established place of 1,267
business that is used exclusively for the purpose of distributing 1,268
new motor vehicles to licensed motor vehicle dealers, except when 1,269
the distributor also is a new motor vehicle dealer, in which case 1,270
the distributor may distribute at the location of the 1,271
distributor's licensed dealership. 1,272
(EE) "Ridesharing arrangement" means the transportation of 1,274
persons in a motor vehicle where the transportation is incidental 1,276
to another purpose of a volunteer driver and includes ridesharing 1,277
arrangements known as carpools, vanpools, and buspools. 1,278
(FF) "Apportionable vehicle" means any vehicle that is 1,280
31
used or intended for use in two or more international 1,281
registration plan member jurisdictions that allocate or 1,282
proportionally register vehicles, that is used for the 1,283
transportation of persons for hire or designed, used, or 1,284
maintained primarily for the transportation of property, and that 1,285
meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in 1,287
excess of twenty-six thousand pounds; 1,288
(2) Is a power unit having three or more axles, regardless 1,290
of the gross vehicle weight; 1,291
(3) Is a combination vehicle with a gross vehicle weight 1,293
in excess of twenty-six thousand pounds. 1,294
"Apportionable vehicle" does not include recreational 1,296
vehicles, vehicles displaying restricted plates, city pick-up and 1,297
delivery vehicles, buses used for the transportation of chartered 1,298
parties, or vehicles owned and operated by the United States, 1,299
this state, or any political subdivisions thereof. 1,300
(GG) "Chartered party" means a group of persons who 1,302
contract as a group to acquire the exclusive use of a 1,303
passenger-carrying motor vehicle at a fixed charge for the 1,304
vehicle in accordance with the carrier's tariff, lawfully on file 1,305
with the United States department of transportation, for the 1,307
purpose of group travel to a specified destination or for a 1,308
particular itinerary, either agreed upon in advance or modified 1,309
by the chartered group after having left the place of origin. 1,310
(HH) "International registration plan" means a reciprocal 1,312
agreement of member jurisdictions that is endorsed by the 1,313
American association of motor vehicle administrators, and that 1,314
promotes and encourages the fullest possible use of the highway 1,315
system by authorizing apportioned registration of fleets of 1,316
vehicles and recognizing registration of vehicles apportioned in 1,317
member jurisdictions. 1,318
(II) "Restricted plate" means a license plate that has a 1,320
restriction of time, geographic area, mileage, or commodity, and 1,321
32
includes license plates issued to farm trucks under division (K) 1,322
of section 4503.04 of the Revised Code. 1,323
(JJ) "Gross vehicle weight," with regard to any commercial 1,325
car, trailer, semitrailer, or bus that is taxed at the rates 1,326
established under section 4503.042 of the Revised Code, means the 1,327
unladen weight of the vehicle fully equipped plus the maximum 1,328
weight of the load to be carried on the vehicle. 1,329
(KK) "Combined gross vehicle weight" with regard to any 1,331
combination of a commercial car, trailer, and semitrailer, that 1,332
is taxed at the rates established under section 4503.042 of the 1,333
Revised Code, means the total unladen weight of the combination 1,334
of vehicles fully equipped plus the maximum weight of the load to 1,335
be carried on that combination of vehicles. 1,336
(LL) "Chauffeured limousine" means a motor vehicle that is 1,339
designed to carry nine or fewer passengers and is operated for 1,340
hire on an hourly basis pursuant to a prearranged contract for 1,341
the transportation of passengers on public roads and highways 1,342
along a route under the control of the person hiring the vehicle 1,343
and not over a defined and regular route. "Prearranged contract" 1,344
means an agreement, made in advance of boarding, to provide 1,345
transportation from a specific location in a chauffeured 1,346
limousine at a fixed rate per hour or trip. "Chauffeured 1,347
limousine" does not include any vehicle that is used exclusively 1,348
in the business of funeral directing. 1,349
(MM) "Manufactured home" has the same meaning as in 1,352
division (C)(4) of section 3781.06 of the Revised Code. 1,353
(NN) "Acquired situs," with respect to a manufactured home 1,356
or a mobile home, means to become located in this state pursuant 1,357
to the issuance of a certificate of title for the home and BY the 1,358
placement of the home on real property, but does not include the 1,359
placement of a manufactured home or a mobile home in the 1,360
inventory of a new motor vehicle dealer or the inventory of a 1,361
manufacturer, remanufacturer, or distributor of manufactured or 1,362
mobile homes. 1,363
33
(OO) "Electronic" includes electrical, digital, magnetic, 1,365
optical, electromagnetic, or any other form of technology that 1,366
entails capabilities similar to these technologies. 1,367
(PP) "Electronic record" means a record generated, 1,369
communicated, received, or stored by electronic means for use in 1,370
an information system or for transmission from one information 1,371
system to another.
(QQ) "Electronic signature" means a signature in 1,373
electronic form attached to or logically associated with an 1,374
electronic record.
(RR) "Financial transaction device" has the same meaning 1,376
as in division (A) of section 113.40 of the Revised Code. 1,377
Sec. 4503.06. (A) The owner of each manufactured or 1,387
mobile home that has acquired situs in this state shall pay 1,388
either a real property tax pursuant to Title LVII of the Revised 1,389
Code or a manufactured home tax pursuant to division (C) of this 1,392
section.
(B) The owner of a manufactured or mobile home shall pay 1,395
real property taxes if either of the following applies: 1,396
(1) The manufactured or mobile home acquired situs in the 1,398
state or ownership in the home was transferred on or after 1,399
January 1, 2000, and all of the following apply: 1,401
(a) The home is affixed to a permanent foundation as 1,404
defined in division (C)(5) of section 3781.06 of the Revised 1,405
Code;
(b) The home is located on land that is owned by the owner 1,408
of the home;
(c) The certificate of title has been inactivated by the 1,411
clerk of the court of common pleas that issued it, pursuant to 1,412
division (H) of section 4505.11 of the Revised Code. 1,413
(2) The manufactured or mobile home acquired situs in the 1,415
state or ownership in the home was transferred before January 1, 1,417
2000, and all of the following apply: 1,418
(a) The home is affixed to a permanent foundation as 1,421
34
defined in division (C)(5) of section 3781.06 of the Revised 1,422
Code;
(b) The home is located on land that is owned by the owner 1,425
of the home;
(c) The owner of the home has elected to have the home 1,428
taxed as real property and, pursuant to section 4505.11 of the 1,429
Revised Code, has surrendered the certificate of title to the 1,430
auditor of the county containing the taxing district in which the 1,432
home has its situs, together with proof that all taxes have been 1,433
paid;
(d) The county auditor has placed the home on the real 1,436
property tax list and delivered the certificate of title to the 1,437
clerk of the court of common pleas that issued it and the clerk 1,439
has inactivated the certificate.
(C)(1) Any mobile or manufactured home that is not taxed 1,442
as real property as provided in division (B) of this section is 1,443
subject to an annual manufactured home tax, payable by the owner, 1,444
for locating the home in this state. The tax as levied in this 1,446
section is for the purpose of supplementing the general revenue 1,448
funds of the local subdivisions in which the home has its situs 1,449
pursuant to this section.
(2) The year for which the manufactured home tax is levied 1,452
commences on the first day of January and ends on the following
thirty-first day of December. THE STATE SHALL HAVE THE FIRST 1,455
LIEN ON ANY MANUFACTURED OR MOBILE HOME ON THE LIST FOR THE
AMOUNT OF TAXES, PENALTIES, AND INTEREST CHARGED AGAINST THE 1,456
OWNER OF THE HOME UNDER THIS SECTION. The lien of the state for 1,458
the tax for a year shall attach on the first day of January to a 1,459
home that has acquired situs on that date. The lien for a home 1,461
that has not acquired situs on the first day of January, but that 1,462
acquires situs during the year, shall attach on the next first 1,463
day of January. The lien shall continue until the tax, including 1,464
any penalty OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located 1,466
35
in this state on the first day of January is the local taxing 1,468
district in which the home is located on that date. 1,469
(b) The situs of a manufactured or mobile home not located 1,471
in this state on the first day of January, but located in this 1,472
state subsequent to that date, is the local taxing district in 1,473
which the home is located thirty days after it is acquired or 1,474
first enters this state.
(4) The tax is collected by and paid to the county 1,476
treasurer of the county containing the taxing district in which 1,477
the home has its situs. 1,478
(D) The manufactured home tax shall be computed and 1,480
assessed by the county auditor of the county containing the 1,482
taxing district in which the home has its situs as follows: 1,483
(1) On a home that acquired situs in this state prior to 1,485
January 1, 2000; 1,486
(a) By multiplying the assessable value of the home by the 1,489
tax rate of the taxing district in which the home has its situs, 1,491
and deducting from the product thus obtained any reduction 1,492
authorized under section 4503.065 of the Revised Code. The tax 1,493
levied under this formula shall not be less than thirty-six 1,495
dollars, unless the home qualifies for a reduction in assessable 1,497
value under section 4503.065 of the Revised Code, in which case 1,498
there shall be no minimum tax and the tax shall be the amount 1,499
calculated under this division.
(b) The assessable value of the home shall be forty per 1,502
cent of the amount arrived at by the following computation: 1,503
(i) If the cost to the owner, or market value at time of 1,505
purchase, whichever is greater, of the home includes the 1,507
furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule: 1,508
For the first calendar year 1,510
in which the 1,511
home is owned by the 1,512
current owner 80% 1,513
36
2nd calendar year x 75% 1,514
3rd " x 70% 1,515
4th " x 65% 1,516
5th " x 60% 1,517
6th " x 55% 1,518
7th " x 50% 1,519
8th " x 45% 1,520
9th " x 40% 1,521
10th and each year thereafter 35% 1,522
The first calendar year means any period between the first 1,524
day of January and the thirty-first day of December of the first 1,525
year. 1,526
(ii) If the cost to the owner, or market value at the time 1,529
of purchase, whichever is greater, of the home does not include 1,531
the furnishings and equipment, such cost or market value shall be 1,532
multiplied according to the following schedule:
For the first calendar year 1,534
in which the 1,535
home is owned by the 1,536
current owner 95% 1,537
2nd calendar year x 90% 1,538
3rd " x 85% 1,539
4th " x 80% 1,540
5th " x 75% 1,541
6th " x 70% 1,542
7th " x 65% 1,543
8th " x 60% 1,544
9th " x 55% 1,545
10th and each year thereafter 50% 1,546
The first calendar year means any period between the first 1,548
day of January and the thirty-first day of December of the first 1,549
year. 1,550
(2) On a home in which ownership was transferred or that 1,554
first acquired situs in this state on or after January 1, 2000: 1,556
37
(a) By multiplying the assessable value of the home by the 1,560
effective tax rate, as defined in section 323.08 of the Revised 1,562
Code, for residential real property of the taxing district in 1,563
which the home has its situs, and deducting from the product thus 1,564
obtained the reductions required or authorized under section 1,565
319.302, division (b)(B) of section 323.152, or section 4503.065 1,567
of the Revised Code. 1,568
(b) The assessable value of the home shall be thirty-five 1,571
per cent of its true value as determined under division (L) of 1,573
this section.
(3) The ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH 1,576
YEAR, THE auditor shall record the assessable value and the 1,577
amount of tax on the manufactured or mobile home on the tax list 1,578
and deliver a copy DUPLICATE of the list to the county treasurer. 1,580
IN THE CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 OF THE
REVISED CODE, THE TAX COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND 1,582
THE TIMES FOR DELIVERY OF THE DUPLICATE FOR AN ADDITIONAL FIFTEEN 1,583
DAYS UPON RECEIVING A WRITTEN APPLICATION FROM THE COUNTY AUDITOR 1,585
REGARDING AN EXTENSION FOR THE DELIVERY OF THE DUPLICATE, OR FROM 1,586
THE COUNTY TREASURER REGARDING AN EXTENSION OF THE TIME FOR THE 1,587
BILLING AND COLLECTION OF TAXES. THE APPLICATION SHALL CONTAIN A 1,588
STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE THE 1,589
UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX COMMISSIONER ON 1,590
OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE DAY DELIVERY OF 1,591
THE DUPLICATE IS OTHERWISE REQUIRED. WHEN AN EXTENSION IS 1,592
GRANTED FOR DELIVERY OF THE DUPLICATE, THE TIME PERIOD FOR
PAYMENT OF TAXES SHALL BE EXTENDED FOR A LIKE PERIOD OF TIME. 1,593
WHEN A DELAY IN THE CLOSING OF A TAX COLLECTION PERIOD BECOMES 1,594
UNAVOIDABLE, THE TAX COMMISSIONER, UPON APPLICATION BY THE COUNTY 1,595
AUDITOR AND COUNTY TREASURER, MAY ORDER THE TIME FOR PAYMENT OF 1,596
TAXES TO BE EXTENDED IF THE TAX COMMISSIONER DETERMINES THAT 1,597
PENALTIES HAVE ACCRUED OR WOULD OTHERWISE ACCRUE FOR REASONS 1,598
BEYOND THE CONTROL OF THE TAXPAYERS OF THE COUNTY. THE ORDER 1,599
SHALL PRESCRIBE THE FINAL EXTENDED DATE FOR PAYMENT OF TAXES FOR 1,600
38
THAT COLLECTION PERIOD. 1,601
(4) After January 1, 1999, the owner of a manufactured or 1,603
mobile home taxed pursuant to division (D)(1) of this section may 1,606
elect to have the home taxed pursuant to division (D)(2) of this 1,607
section by filing a written request with the county auditor of 1,608
the taxing district in which the home is located ON OR BEFORE THE 1,609
FIRST DAY OF DECEMBER OF ANY YEAR. Upon the filing of the 1,610
request, the county auditor SHALL DETERMINE WHETHER ALL TAXES 1,611
LEVIED UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND 1,612
IF THOSE TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the 1,613
manufactured or mobile home pursuant to division (D)(2) of this 1,615
section commencing in the next tax year. 1,616
(5) A manufactured or mobile home that acquired situs in 1,619
this state prior to January 1, 2000, shall be taxed pursuant to 1,621
division (D)(2) of this section if no manufactured home tax had 1,622
been paid for the home and the home was not exempted from 1,623
taxation pursuant to division (E) of this section for the year 1,625
for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME 1,627
TAX DUPLICATE FROM THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY 1,628
DAYS PRIOR TO THE LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY 1,629
BE PAID WITHOUT PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS 1,630
SECTION, THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND 1,631
MAILED OR DELIVERED TO EACH PERSON CHARGED ON THAT DUPLICATE WITH 1,632
TAXES, OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL 1,633
PRESCRIBED BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS 1,634
SECTION. WHEN TAXES ARE PAID BY INSTALLMENTS, THE COUNTY 1,636
TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON SUCH 1,637
DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND TAX 1,638
BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR 1,639
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND 1,640
HALF TAX COLLECTION PERIOD. A CHANGE IN THE MAILING ADDRESS OF 1,642
ANY TAX BILL SHALL BE MADE IN WRITING TO THE COUNTY TREASURER. 1,643
39
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES NOT 1,645
EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL OR, 1,646
EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE 1,647
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR SUCH 1,648
DELAY. 1,649
(b) AFTER DELIVERY OF THE COPY OF THE DELINQUENT 1,651
MANUFACTURED HOME TAX LIST UNDER DIVISION (H) OF THIS SECTION, 1,652
THE COUNTY TREASURER MAY PREPARE AND MAIL TO EACH PERSON IN WHOSE 1,654
NAME A HOME IS LISTED AN ADDITIONAL TAX BILL SHOWING THE TOTAL 1,656
AMOUNT OF DELINQUENT TAXES CHARGED AGAINST THE HOME AS SHOWN ON 1,657
THE LIST. THE TAX BILL SHALL INCLUDE A NOTICE THAT THE INTEREST 1,658
CHARGE PRESCRIBED BY DIVISION (G) OF THIS SECTION HAS BEGUN TO 1,659
ACCRUE.
(7) EACH TAX BILL PREPARED AND MAILED OR DELIVERED UNDER 1,662
DIVISION (D)(6) OF THIS SECTION SHALL BE IN THE FORM AND CONTAIN 1,664
THE INFORMATION REQUIRED BY THE TAX COMMISSIONER. THE 1,665
COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR EACH COUNTY AND 1,666
MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX BILLS AND TAX 1,667
RECEIPTS TO BE USED BY THE COUNTY TREASURER. THE TAX BILL SHALL 1,668
NOT CONTAIN OR BE MAILED OR DELIVERED WITH ANY INFORMATION OR 1,669
MATERIAL THAT IS NOT REQUIRED BY THIS SECTION OR THAT IS NOT 1,670
AUTHORIZED BY SECTION 321.45 OF THE REVISED CODE OR BY THE TAX 1,671
COMMISSIONER. IN ADDITION TO THE INFORMATION REQUIRED BY THE 1,673
COMMISSIONER, EACH TAX BILL SHALL CONTAIN THE FOLLOWING 1,675
INFORMATION:
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE 1,677
AGAINST THE MANUFACTURED OR MOBILE HOME; 1,678
(b) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES ARE NOT 1,681
PAID WITHIN SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE 1,682
DELINQUENT MANUFACTURED HOME TAX LIST TO THE COUNTY TREASURER, 1,683
YOU AND YOUR HOME MAY BE SUBJECT TO COLLECTION PROCEEDINGS FOR 1,685
TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE HAS NO EFFECT 1,686
UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A HOME MAY BE 1,687
SUBJECTED.
40
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED 1,689
UNDER DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL 1,690
INFORMATION: 1,691
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX 1,693
RATE" SHALL APPEAR IN BOLDFACE TYPE. 1,694
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE TAXES CHARGED 1,697
AGAINST THIS HOME HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX 1,698
REDUCTION FOR RESIDENCES OCCUPIED BY THE OWNER BUT THE HOME IS 1,700
NOT A RESIDENCE OCCUPIED BY THE OWNER, THE OWNER MUST NOTIFY THE 1,701
COUNTY AUDITOR'S OFFICE NOT LATER THAN MARCH 31 OF THE YEAR FOR 1,703
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE 1,704
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS 1,705
PUNISHABLE BY IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR 1,706
BOTH, AND IN THE OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE 1,707
TAXES WERE ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST 1,708
THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN 1,710
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS A 1,712
RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR THE TAX 1,713
REDUCTION. TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR 1,714
FURTHER INFORMATION, THE OWNER MAY CONTACT THE COUNTY AUDITOR'S 1,715
OFFICE AT .......... (INSERT THE ADDRESS AND TELEPHONE NUMBER OF 1,716
THE COUNTY AUDITOR'S OFFICE)."
(E)(1) A manufactured or mobile home is not subject to 1,718
this section when any of the following applies: 1,719
(a) It is taxable as personal property pursuant to section 1,722
5709.01 of the Revised Code. Any manufactured or mobile home 1,723
that is used as a residence shall be subject to this section and 1,726
shall not be taxable as personal property pursuant to section 1,727
5709.01 of the Revised Code.
(b) It bears a license plate issued by any state other 1,729
than this state unless the home is in this state in excess of an 1,730
accumulative period of thirty days in any calendar year. 1,731
(c) The annual tax has been paid on the home in this state 1,733
41
for the current year. 1,734
(d) The tax commissioner has determined, pursuant to 1,736
section 5715.27 of the Revised Code, that the property is exempt 1,737
from taxation, or would be exempt from taxation under Chapter 1,738
5709. of the Revised Code if it were classified as real property. 1,739
(2) A travel trailer or park trailer, as these terms are 1,742
defined in section 4501.01 of the Revised Code, is not subject to 1,743
this section if it is unused or unoccupied and stored at the 1,744
owner's normal place of residence or at a recognized storage 1,745
facility. 1,746
(3) A travel trailer or park trailer, as these terms are 1,748
defined in section 4501.01 of the Revised Code, is subject to 1,749
this section and shall be taxed as a manufactured or mobile home 1,751
if it has a situs longer than thirty days in one location and is 1,752
connected to existing utilities, unless either of the following 1,754
applies:
(a) The situs is in a state facility or a camping or park 1,756
area as defined in division (B), (G), (H), or (R) of section 1,758
3733.01 of the Revised Code; 1,759
(b) The situs is in a camping or park area that is a tract 1,762
of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more 1,763
individual lots for the express or implied purpose of occupancy 1,764
by either self-contained recreational vehicles as defined in 1,765
division (E) of section 3733.01 of the Revised Code or by 1,766
dependent recreational vehicles as defined in division (F) of 1,767
section 3733.01 of the Revised Code. 1,768
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS 1,770
SECTION, THE manufactured home tax is due and payable as follows: 1,772
(1) When a manufactured or mobile home has a situs in this 1,774
state, as provided in this section, on the first day of January, 1,775
one-half of the amount of the tax is due and payable on or before 1,776
the thirty-first FIRST day of January MARCH and the balance is 1,778
due and payable on or before the thirty-first day of July. At 1,779
42
the option of the owner of the home, the tax for the entire year 1,780
may be paid in full on the thirty-first FIRST day of January 1,781
MARCH.
(2) When a manufactured or mobile home first acquires a 1,783
situs in this state after the first day of January, no tax is due 1,785
and payable for that year.
(G)(1) If one-half of the current taxes charged under this 1,788
section against a manufactured or mobile home, together with the 1,789
full amount of any delinquent taxes or any installment thereof 1,790
required to be paid under a written undertaking, are not paid on 1,791
or before the thirty-first day of January in that year, or on or 1,792
before the last day for such payment as extended pursuant to 1,793
section 4503.063 of the Revised Code, a penalty of ten per cent 1,795
shall be charged against the unpaid balance of such half of the 1,796
current taxes. If the total amount of all such taxes is not paid 1,798
on or before the thirty-first day of July, next thereafter, or on 1,799
or before the last day for such payment as extended pursuant to 1,800
section 4503.063 of the Revised Code, a like penalty shall be 1,801
charged on the balance of the total amount of such unpaid current 1,802
taxes.
(2)(a) On the first day of the month following the last 1,804
day the second installment of taxes may be paid without penalty 1,805
BEGINNING IN 2000, interest shall be charged against and computed 1,807
on all delinquent taxes other than the current taxes that became 1,808
delinquent taxes at the close of the last day such second 1,809
installment could be paid without penalty. The charge shall be 1,810
for interest that accrued during the period that began on the 1,811
preceding first day of December and ended on the last day of the 1,812
month that included the last date such second installment could 1,813
be paid without penalty. The interest shall be computed at the 1,814
rate per annum prescribed by section 5703.47 of the Revised Code 1,815
and shall be entered as a separate item on the delinquent 1,816
manufactured home tax list compiled under division (H) of this 1,817
section.
43
(b) On the first day of December BEGINNING IN 2000, the 1,819
interest shall be charged against and computed on all delinquent 1,821
taxes. The charge shall be for interest that accrued during the 1,822
period that began on the first day of the month following the 1,823
last date prescribed for the payment of the second installment of 1,824
taxes in the current year and ended on the immediately preceding 1,825
last day of November. The interest shall be computed at the rate 1,826
per annum prescribed by section 5703.47 of the Revised Code and 1,828
shall be entered as a separate item on the delinquent 1,829
manufactured home tax list.
(c) After a valid undertaking has been entered into for 1,831
the payment of any delinquent taxes, no interest shall be charged 1,832
against such delinquent taxes while the undertaking remains in 1,833
effect in compliance with section 323.31 of the Revised Code. If 1,834
a valid undertaking becomes void, interest shall be charged 1,835
against the delinquent taxes for the periods that interest was 1,836
not permitted to be charged while the undertaking was in effect. 1,837
The interest shall be charged on the day the undertaking becomes 1,838
void and shall equal the amount of interest that would have been 1,839
charged against the unpaid delinquent taxes outstanding on the 1,840
dates on which interest would have been charged thereon under 1,841
divisions (G)(1) and (2) of this section had the undertaking not 1,842
been in effect. 1,843
(3) If the full amount of the taxes due at either of the 1,845
times prescribed by division (F) of this section is paid within 1,846
ten days after such time, the county treasurer shall waive the 1,847
collection of and the county auditor shall remit one-half of the 1,848
penalty provided for in this division for failure to make that 1,849
payment by the prescribed time. 1,850
(4) The treasurer shall compile and deliver to the county 1,852
auditor a list of all tax payments the treasurer has received as 1,854
provided in division (G)(3) of this section. The list shall 1,855
include any information required by the auditor for the remission 1,856
of the penalties waived by the treasurer. The taxes so collected 1,857
44
shall be included in the settlement next succeeding the 1,858
settlement then in process. 1,859
(H)(1) The BEGINNING IN 2000, THE county auditor shall 1,861
compile annually a "delinquent manufactured home tax list" 1,863
consisting of homes the county treasurer's records indicate have 1,864
taxes that were not paid within the time prescribed by division 1,865
DIVISIONS (D)(3) AND (F) of this section, have taxes that remain 1,867
unpaid from prior years, or have unpaid tax penalties OR INTEREST 1,869
that have been assessed.
(2) On or before the first day of September each year 1,872
WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER DIVISION (H)(2) OF 1,873
SECTION 321.24 OF THE REVISED CODE BEGINNING IN 2000, the county 1,874
auditor shall deliver a copy of the delinquent manufactured home 1,875
tax list to the county treasurer and shall file a copy in the 1,876
office of the county recorder. The recorder shall keep a copy of 1,878
the list, designate it as the "Manufactured Home Tax Lien
Record," and index it under the name of any person charged on it. 1,880
The recorder shall not charge a fee for the services required 1,881
under this section. The auditor shall UPDATE AND publish the 1,882
delinquent manufactured home tax list ANNUALLY in the same manner 1,883
as delinquent real property tax lists are published. THE COUNTY 1,885
AUDITOR SHALL APPORTION THE COST OF PUBLISHING THE LIST AMONG 1,886
TAXING DISTRICTS IN PROPORTION TO THE AMOUNT OF DELINQUENT 1,887
MANUFACTURED HOME TAXES SO PUBLISHED THAT EACH TAXING DISTRICT IS 1,888
ENTITLED TO RECEIVE UPON COLLECTION OF THOSE TAXES. 1,889
(3) The list filed with the county recorder shall 1,891
constitute a notice of lien as of the date of filing. The state 1,892
shall have the first lien on any manufactured or mobile home on 1,893
the list for the amount of taxes and penalties charged against 1,895
the owner of the home under this section.
(4) When taxes and, penalties, OR INTEREST are charged 1,899
against a person on the delinquent manufactured home tax list AND 1,901
ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO THE 1,902
COUNTY TREASURER, the county treasurer shall, in addition to any 1,903
45
other remedy provided by law for the collection of taxes and, 1,904
penalties, AND INTEREST, enforce collection of such taxes and, 1,905
penalties, AND INTEREST by civil action in the name of the 1,906
treasurer against the owner for the recovery of the unpaid taxes 1,908
following the procedures for the recovery of delinquent real 1,909
property taxes in sections 323.25 to 323.28 of the Revised Code. 1,910
The action may be brought in municipal or county court, provided 1,911
the amount charged does not exceed the monetary limitations for 1,913
original jurisdiction for civil actions in those courts. 1,914
It is sufficient, having made proper parties to the suit, 1,916
for the treasurer to allege in the treasurer's bill of 1,917
particulars or petition that the taxes stand chargeable on the 1,919
books of the county treasurer against such person, that they are 1,920
due and unpaid, and that such person is indebted in the amount of 1,921
taxes appearing to be due the county. The treasurer need not set 1,922
forth any other matter relating thereto. If it is found on the 1,924
trial of the action that the person is indebted to the state, 1,925
judgment shall be rendered in favor of the treasurer prosecuting 1,926
the action. The judgment debtor is not entitled to the benefit 1,927
of any law for stay of execution or exemption of property from 1,928
levy or sale on execution in the enforcement of the judgment. 1,929
(I) The total amount of taxes collected shall be 1,931
distributed semiannually at the same time distribution is made of 1,932
real estate and public utility taxes in the following manner: 1,933
four per cent shall be allowed as compensation to the county 1,934
auditor for the county auditor's service in assessing the taxes; 1,936
two per cent shall be allowed as compensation to the county 1,937
treasurer for the services the county treasurer renders as a 1,938
result of the tax levied by this section. Such amounts shall be 1,940
paid into the county treasury, to the credit of the county 1,941
general revenue fund, on the warrant of the county auditor. Fees 1,943
to be paid to the credit of the real estate assessment fund shall 1,944
be collected pursuant to division (B) of section 319.54 of the
Revised Code and paid into the county treasury, on the warrant of 1,945
46
the county auditor. The balance of the taxes collected shall be 1,946
distributed among the taxing subdivisions of the county in which 1,947
the taxes are collected and paid in the same ratio as those taxes 1,948
were collected for the benefit of the taxing subdivision. The 1,949
taxes levied and revenues collected under this section shall be 1,951
in lieu of any general property tax and any tax levied with 1,952
respect to the privilege of using or occupying a manufactured OR 1,953
MOBILE home in Ohio except as provided in sections 4503.04 and 1,954
5741.02 of the Revised Code.
(J) An agreement to purchase or a bill of sale for a 1,956
manufactured home shall show whether or not the furnishings and 1,957
equipment are included in the purchase price. 1,958
(K) If the county treasurer and the county prosecuting 1,960
attorney agree that an item charged on the delinquent 1,961
manufactured home tax list is uncollectible, they shall certify 1,962
that determination and the reasons to the county board of 1,963
revision. If the board determines the amount is uncollectible, 1,964
it shall certify its determination to the county auditor, who 1,965
shall strike the item from the list. 1,966
(L)(1) The county auditor shall appraise at its true value 1,969
any manufactured or mobile home in which ownership is transferred 1,970
or which first acquires situs in this state on or after January 1,971
1, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE OWNER OF WHICH 1,972
HAS ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE 1,973
HOME TAXED UNDER DIVISION (D)(2) OF THIS SECTION. The true value 1,974
shall include the value of the home, any additions, and any 1,976
fixtures, but not any furnishings in the home. In determining 1,977
the true value of a manufactured or mobile home, the auditor 1,978
shall consider all facts and circumstances relating to the value 1,979
of the home, including its age, its capacity to function as a 1,980
residence, any obsolete characteristics, and other factors that 1,981
may tend to prove its true value. 1,982
(2)(a) If a manufactured or mobile home has been the 1,985
subject of an arm's length sale between a willing seller and a 1,986
47
willing buyer within a reasonable length of time prior to the
determination of true value, the auditor shall consider the sale 1,987
price of the home to be the true value for taxation purposes. 1,988
(b) The sale price in an arm's length transaction between 1,991
a willing seller and a willing buyer shall not be considered the 1,992
true value of the home if either of the following occurred after 1,993
the sale:
(i) The home has lost value due to a casualty; 1,995
(ii) An addition or fixture has been added to the home. 1,997
(3) The auditor shall have each home viewed and appraised 1,999
at least once in each six-year period IN THE SAME YEAR IN WHICH 2,000
REAL PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 2,001
5713. OF THE REVISED CODE, AND SHALL UPDATE THE APPRAISED VALUES 2,002
IN THE THIRD CALENDAR YEAR FOLLOWING THE APPRAISAL. The person 2,003
viewing or appraising a home may enter the home to determine by 2,004
actual view any additions or fixtures that have been added since 2,005
the last appraisal. In conducting the appraisals and 2,006
establishing the true value, the auditor shall follow the 2,007
procedures set forth for appraising real property in sections 2,008
5713.01 and 5713.03 of the Revised Code. 2,010
(4) The auditor shall place the true value of each home on 2,013
the manufactured home tax list upon completion of an appraisal. 2,014
(5)(a) If the auditor changes the true value of a home, 2,017
the auditor shall notify the owner of the home in writing,
delivered by mail or in person. The notice shall be given at 2,018
least thirty days prior to the issuance of any tax bill that 2,019
reflects the change. Failure to receive the notice does not 2,021
invalidate any proceeding under this section.
(b) Any owner of a home who disagrees with a change to the 2,024
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 2,025
complaint AGAINST THE TRUE VALUE OF THE HOME AS APPRAISED UNDER 2,028
THIS SECTION. THE COMPLAINT SHALL BE FILED with the county board 2,030
of revision on or before the thirty-first day of March of the 2,031
48
ensuing CURRENT tax year. The board shall hear and investigate 2,032
the complaint and may take action on it as provided under 2,033
sections 5715.11 to 5715.19 of the Revised Code. 2,034
(c) If the county board of revision determines, pursuant 2,036
to a complaint against the valuation of a manufactured or mobile 2,037
home filed under this section, that the amount of taxes, 2,038
assessments, or other charges paid was in excess of the amount 2,039
due based on the valuation as finally determined, then the 2,040
overpayment shall be refunded in the manner prescribed in section 2,042
5715.22 of the Revised Code.
(d) Payment of all or part of a tax under this section for 2,045
any year for which a complaint is pending before the county board 2,046
of revision does not abate the complaint or in any way affect the 2,047
hearing and determination thereof.
(M) If the county auditor determines that any tax, 2,049
assessment, charge, or any part thereof has been erroneously 2,050
charged as a result of a clerical error as defined in section 2,051
319.35 of the Revised Code, the county treasurer and the county 2,053
board of revision shall remove the erroneous charges on the 2,054
manufactured home tax list or delinquent manufactured home tax
list, and refund any erroneous charges that have been collected, 2,055
with interest, in the same manner as is prescribed in section 2,056
319.36 of the Revised Code for erroneous charges against real 2,057
property. 2,058
(N) AS USED IN THIS SECTION AND SECTION 4503.061 OF THE 2,060
REVISED CODE:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, 2,062
AND INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION 2,063
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF SECTION 2,065
4503.061 OF THE REVISED CODE.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES 2,067
CHARGED AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT 2,068
APPEARED ON THE MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. 2,069
CURRENT TAXES BECOME DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER 2,070
49
THE LAST DAY PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF 2,071
CURRENT TAXES WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN 2,072
CERTIFIED DELINQUENT. 2,073
(3) "DELINQUENT TAXES" MEANS: 2,075
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST 2,077
A MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY 2,078
PENALTIES OR INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN 2,079
UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A 2,081
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY 2,082
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES 2,083
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED 2,084
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST. 2,085
Sec. 4503.061. (A) All manufactured and mobile homes 2,094
shall be listed on either the real property tax list or the 2,095
manufactured home tax list of the county in which the home has 2,096
situs. Each owner shall follow the procedures in this section to 2,097
identify the home to the county auditor of the county containing 2,098
the taxing district in which the home has situs so that the 2,099
auditor may place the home on the appropriate tax list. 2,100
(B) When a manufactured or mobile home first acquires 2,103
situs in this state and is subject to real property taxation 2,104
pursuant to division (B)(1) or (2) of section 4503.06 of the 2,105
Revised Code, the owner shall present to the auditor of the 2,106
county containing the taxing district in which the home has its 2,107
situs the certificate of title for the home, together with proof 2,109
that all taxes due have been paid and proof that a relocation 2,110
notice was obtained for the home if required under this section. 2,112
Upon receiving the certificate of title and the required proofs,
the auditor shall place the home on the real property tax list 2,114
and proceed to treat the home as other properties on that list. 2,115
After the auditor has placed the home on the tax list of real and 2,117
public utility property, the auditor shall deliver the
certificate of title to the clerk of the court of common pleas 2,118
50
that issued it pursuant to SECTION 4505.11 of the Revised Code, 2,120
and the clerk shall inactivate the certificate of title. 2,121
(C)(1) When a manufactured or mobile home subject to a 2,123
manufactured home tax IS RELOCATED TO OR first acquires situs in 2,124
any county that has adopted a permanent manufactured home 2,127
registration system, as provided in division (F) of this section, 2,128
the owner, within thirty days after the home IS RELOCATED OR 2,129
FIRST acquires situs under section 4503.06 of the Revised Code, 2,131
shall register the home with the county auditor of the county 2,132
containing the taxing district in which the home has its situs. 2,133
For the first registration in each county of situs, the owner or 2,134
vendee in possession shall present to the county auditor an Ohio 2,135
certificate of title, certified copy of the certificate of title, 2,136
or memorandum certificate of title as such are required by law, 2,137
and proof, as required by the county auditor, that the home, if 2,138
it has previously been occupied and is being relocated, has been 2,139
previously registered, that all taxes due and required to be paid 2,141
under division (H)(1) of this section before a relocation notice 2,143
may be issued have been paid, and that a relocation notice was 2,144
obtained for the home if required by division (H) of this 2,145
section. IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO 2,146
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,147
OR MEMORANDUM CERTIFICATE OF TITLE AT THE TIME THE OWNER OR 2,148
VENDEE FIRST REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR 2,149
SHALL REGISTER THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT 2,150
THE OWNER OR VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, 2,151
CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM 2,152
CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN FOURTEEN DAYS 2,153
AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE DOCUMENT. 2,154
(2) When a manufactured or mobile home is registered for 2,156
the first time in a county and when the total tax due has been 2,157
paid as required by division (F) of section 4503.06 of the 2,158
Revised Code or divisions (E) and (H) of this section, the county 2,160
treasurer shall note by writing or by a stamp on the certificate 2,161
51
of title, certified copy of certificate of title, or memorandum 2,162
certificate of title that the home has been registered and that 2,163
the taxes due, if any, have been paid for the preceding five 2,164
years and for the current year. The treasurer shall then issue a 2,165
certificate evidencing registration and a decal to be displayed 2,166
on the street side of the home. Such certificate is valid in any 2,168
county in this state during the year for which it is issued. 2,169
(3) For each year thereafter, the county auditor TREASURER 2,171
shall issue an advance payment certificate to be presented to the 2,172
county treasurer with the payment of the A TAX BILL STATING THE 2,173
AMOUNT OF tax that is due UNDER SECTION 4503.06 OF THE REVISED 2,174
CODE, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When the 2,175
total tax due has been paid as required by division (F) of 2,176
section 4503.06 of the Revised Code, the county treasurer shall 2,177
issue a certificate evidencing registration that shall be valid 2,178
in any county in this state during the year for which the 2,179
certificate is issued. 2,180
(4) The permanent decal issued under this division is 2,182
valid during the period of ownership, except that when a 2,183
manufactured home is relocated in another county the owner shall 2,184
apply for a new registration as required by this section and 2,185
section 4503.06 of the Revised Code. 2,186
(D)(1) All owners of manufactured or mobile homes subject 2,188
to the manufactured home tax BEING RELOCATED TO OR having situs 2,189
in a county that has not adopted a permanent registration system, 2,191
as provided in division (F) of this section, shall register the 2,192
home within thirty days after the home IS RELOCATED OR FIRST 2,193
acquires situs under section 4503.06 of the Revised Code and 2,194
thereafter shall annually register the home with the county 2,195
auditor of the county containing the taxing district in which the 2,196
home has its situs.
(2) Upon the annual registration, the county auditor 2,198
TREASURER shall issue an advance payment certificate, A TAX BILL 2,199
stating the amount of annual manufactured home tax due, to be 2,201
52
presented to the county treasurer with the payment of the tax 2,202
that is due UNDER SECTION 4503.06 OF THE REVISED CODE, AS 2,203
PROVIDED IN DIVISION (D)(6) OF THAT SECTION. When a manufactured 2,204
or mobile home is registered and when the tax for the current 2,205
one-half year has been paid as required by division (F) of 2,206
section 4503.06 of the Revised Code, the county treasurer shall 2,207
issue a certificate evidencing registration and a decal. Such 2,208
certificate and decal are valid in any county in this state 2,209
during the year for which they are issued. The decal shall be 2,210
displayed on the street side of the home. 2,211
(3) For the first annual registration in each county of 2,213
situs, the county auditor shall require the owner or vendee to 2,214
present an Ohio certificate of title, certified copy of the 2,215
certificate of title, or memorandum certificate of title as such 2,216
are required by law, and proof, as required by the county 2,217
auditor, that the manufactured or mobile home has been previously 2,218
registered, if such registration was required, that all taxes due 2,219
and required to be paid under division (H)(1) of this section 2,220
before a relocation notice may be issued have been paid, and that 2,222
a relocation notice was obtained for the home if required by 2,224
division (H) of this section. IF THE OWNER OR VENDEE DOES NOT 2,225
POSSESS THE OHIO CERTIFICATE OF TITLE, CERTIFIED COPY OF THE 2,226
CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE AT THE 2,227
TIME THE OWNER OR VENDEE FIRST REGISTERS THE HOME IN A COUNTY, 2,228
THE COUNTY AUDITOR SHALL REGISTER THE HOME WITHOUT PRESENTATION 2,229
OF THE DOCUMENT, BUT THE OWNER OR VENDEE SHALL PRESENT THE 2,230
CERTIFICATE OF TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, 2,231
OR MEMORANDUM CERTIFICATE OF TITLE TO THE COUNTY AUDITOR WITHIN 2,232
FOURTEEN DAYS AFTER THE OWNER OR VENDEE OBTAINS POSSESSION OF THE 2,233
DOCUMENT. When the county treasurer receives the tax payment, 2,235
the county treasurer shall note by writing or by a stamp on the 2,236
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the home has been 2,238
registered for the current year and that the manufactured home
53
taxes due, if any, have been paid for the preceding five years 2,240
and for the current year.
(4) For subsequent annual registrations, the auditor may 2,242
require the owner or vendee in possession to present an Ohio 2,243
certificate of title, certified copy of the certificate of title, 2,244
or memorandum certificate of title to the county treasurer upon 2,245
payment of the manufactured home tax that is due. 2,246
(E)(1) Upon the application to transfer ownership of a 2,248
manufactured or mobile home for which manufactured home taxes are 2,249
paid pursuant to division (C) of section 4503.06 of the Revised 2,250
Code the clerk of the court of common pleas shall not issue any 2,251
certificate of title that does not contain or have attached both 2,252
of the following:
(a) An endorsement of the county auditor TREASURER stating 2,254
that the home has been registered for each year of ownership and 2,256
that all manufactured home taxes imposed pursuant to section 2,257
4503.06 of the Revised Code have been paid OR THAT NO TAX IS DUE; 2,258
(b) An endorsement of the county auditor that the 2,260
manufactured home transfer tax imposed pursuant to section 322.06 2,262
of the Revised Code has AND ANY FEES IMPOSED UNDER DIVISION (F) 2,263
OF SECTION 319.54 OF THE REVISED CODE HAVE been paid.
(2) If all the taxes have not been paid, the clerk shall 2,266
notify the vendee to contact the county treasurer of the county 2,267
containing the taxing district in which the home has its situs at 2,268
the time of the proposed transfer. The county treasurer shall 2,269
then collect all the taxes that are due for the year of the 2,270
transfer and all previous years not exceeding a total of five 2,271
years. The county treasurer shall distribute that part of the 2,272
collection owed to the county treasurer of other counties if the 2,274
home had its situs in another county during a particular year 2,276
when the unpaid tax became due and payable. The burden to prove 2,277
the situs of the home in the years that the taxes were not paid 2,278
is on the transferor of the home. UPON PAYMENT OF SUCH TAXES, 2,279
THE COUNTY AUDITOR SHALL REMOVE ALL REMAINING TAXES FROM THE 2,280
54
MANUFACTURED HOME TAX LIST AND THE DELINQUENT MANUFACTURED HOME 2,281
TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE ALL LIENS FOR 2,282
SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A CERTIFICATE OF 2,283
TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED HOME TAXES, 2,284
TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of 2,286
title has been issued, the transferee shall register the 2,287
manufactured or mobile home PURSUANT TO DIVISION (C) OR (D) OF 2,288
THIS SECTION with the county auditor of the county containing the 2,289
taxing district in which the home has its situs at the time of 2,291
REMAINS AFTER the transfer OR, IF THE HOME IS RELOCATED TO 2,292
ANOTHER COUNTY, WITH THE COUNTY AUDITOR OF THE COUNTY TO WHICH 2,293
THE HOME IS RELOCATED. The transferee need not pay the annual 2,294
tax for the year of acquisition if the original owner has already 2,295
paid the annual tax for that year. 2,296
(F) The county auditor may adopt a permanent registration 2,298
system and issue a permanent decal with the first registration as 2,299
prescribed by the tax commissioner. 2,300
(G) When any manufactured or mobile home required to be 2,302
registered by this section is not registered, the county auditor 2,303
shall impose a penalty of one hundred dollars upon the owner and 2,305
deposit the amount to the credit of the county real estate 2,306
assessment fund to be used to pay the costs of administering this 2,307
section and section 4503.06 of the Revised Code. If unpaid, the 2,308
penalty shall constitute a lien on the home and shall be added by 2,309
the county auditor to the manufactured home tax list for
collection. 2,310
(H)(1) Before moving a manufactured or mobile home on 2,312
public roads from one address to another address within this 2,313
state TO ANOTHER ADDRESS WITHIN OR OUTSIDE THIS STATE, the owner 2,314
of the home shall obtain a relocation notice, as provided by this 2,316
section, from the auditor of the county in which the home is
located if the home is currently subject to taxation pursuant to 2,317
section 4503.06 of the Revised Code. The auditor shall charge 2,318
55
five dollars for the notice, and deposit the amount to the credit 2,319
of the county real estate assessment fund to be used to pay the 2,320
costs of administering this section and section 4503.06 of the 2,321
Revised Code. The auditor shall not issue a relocation notice
unless all taxes owed on the home under section 4503.06 of the 2,322
Revised Code that were first charged to the home during the 2,324
period of ownership of the owner seeking the relocation notice 2,325
have been paid. If the home is being moved by a new owner of the 2,326
home or by a party taking repossession of the home, the auditor 2,327
shall not issue a relocation notice unless all of the taxes due 2,328
for the preceding five years and for the current year have been 2,329
paid. A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID 2,330
UNTIL THE LAST DAY OF DECEMBER OF THE YEAR IN WHICH IT WAS 2,331
ISSUED.
(2) If a manufactured or mobile home is not yet subject to 2,333
taxation under section 4503.06 of the Revised Code, the owner of 2,335
the home shall obtain a relocation notice from the dealer of the 2,336
home. Within thirty days after the manufactured or mobile home 2,337
is purchased, the dealer of the home shall provide the auditor of 2,338
the county in which the home is to be located written notice of 2,339
the name of the purchaser of the home, the registration number OR 2,340
VEHICLE IDENTIFICATION NUMBER of the home, and the address or 2,341
location to which the home is to be moved. The county auditor 2,342
shall provide to each manufactured and mobile home dealer, 2,343
without charge, a supply of relocation notices to be distributed 2,344
to purchasers pursuant to this section. 2,345
(3) The notice shall be in the form of a one-foot square 2,348
yellow sign with the words "manufactured home relocation notice"
printed prominently on it. The name of the owner of the home, 2,350
the home's registration number OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home is being 2,352
moved, and the county in which the notice is issued shall also be 2,353
entered on the notice.
(4) The relocation notice must be attached to the rear of 2,355
56
the home when the home is being moved on a public road. Except 2,356
as provided in division (H)(5) of this section, no person shall 2,358
drive a motor vehicle moving a manufactured or mobile home on a 2,359
public road from one address to another address within this state 2,360
unless a relocation notice is attached to the rear of the home. 2,361
(5) If the county auditor determines that a manufactured 2,364
or mobile home has been moved without a relocation notice as
required under this division, the auditor shall impose a penalty 2,366
of one hundred dollars upon the owner of the home and upon the 2,367
person who moved the home and deposit the amount to the credit of
the county real estate assessment fund to pay the costs of 2,368
administering this section and section 4503.06 of the Revised 2,369
Code. IF THE HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO 2,370
ANOTHER COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY 2,371
TO WHICH THE HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY 2,372
AUDITOR, UPON COLLECTION THEREOF, SHALL CAUSE AN AMOUNT EQUAL TO 2,374
THE PENALTY TO BE TRANSMITTED FROM THE COUNTY REAL ESTATE 2,375
ASSESSMENT FUND TO THE COUNTY AUDITOR OF THE COUNTY FROM WHICH 2,376
THE HOME WAS RELOCATED, WHO SHALL DEPOSIT THE AMOUNT TO THE 2,377
CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND. If the penalty 2,378
on the owner is unpaid, the penalty shall constitute a lien on
the home and the auditor shall add the penalty to the 2,380
manufactured home tax list for collection. If the county auditor 2,381
determines that a dealer that has sold a manufactured or mobile 2,382
home has failed to timely provide the information required under 2,383
this division, the auditor shall impose a penalty upon the dealer 2,384
in the amount of one hundred dollars. The penalty shall be 2,385
credited to the county real estate assessment fund and used to 2,386
pay the costs of administering this section and section 4503.06 2,387
of the Revised Code. 2,388
Sec. 4503.063. The county auditor and county treasurer may 2,397
appoint any suitable residents of the county as their deputies to 2,398
perform any of the duties required of them by sections 4503.06, 2,399
4503.061, and 4503.062 of the Revised Code. 2,400
57
The tax commissioner shall prescribe forms which shall 2,402
contain all relevant information necessary in the collection and 2,403
payment of the tax and the registration of manufactured and 2,404
mobile homes, as provided in sections 4503.06 and 4503.061 of the 2,405
Revised Code, and shall provide such other assistance as 2,406
necessary to enable the county auditor to administer the tax. 2,407
The tax commissioner, upon application of the county 2,409
auditor PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 OF THE 2,410
REVISED CODE, may extend the time for payment of the tax. 2,411
Sec. 4503.067. (A) At the same time the advance payment 2,420
certificate TAX BILL for the first half of the tax year is 2,421
issued, the county auditor shall issue a certificate of reduction 2,422
in assessable value of a manufactured or mobile home in 2,423
triplicate for each person who has complied with section 4503.066 2,424
of the Revised Code and been found by the auditor to be entitled 2,425
to a reduction of assessable value for the succeeding tax year. 2,426
The certificate shall set forth the assessable value of the home 2,427
calculated under section 4503.06 of the Revised Code and the 2,428
amount of the reduction in assessable value of the home 2,430
calculated under section 4503.065 of the Revised Code. Upon
issuance of the certificate, the auditor shall reduce the 2,431
assessable value of the home for the succeeding tax year by the 2,433
required amount and forward THE ORIGINAL AND one copy of the 2,434
certificate to the county treasurer. THE AUDITOR SHALL RETAIN 2,435
ONE COPY OF THE CERTIFICATE. The auditor TREASURER shall retain 2,436
the original CERTIFICATE and forward the remaining copy to the 2,437
recipient with the advance payment certificate submitted TAX BILL 2,439
DELIVERED pursuant to DIVISION (D)(6) OF section 4503.061 4503.06 2,441
of the Revised Code.
(B) If the application or a continuing application is not 2,443
approved, the auditor shall notify the applicant of the reasons 2,444
for denial no later than the first Monday in October. If a 2,445
person believes that the person's application for reduction in 2,446
assessable value of a home has been improperly denied or is for 2,447
58
less than that to which the person is entitled, the person may 2,449
file an appeal with the county board of revision no later than 2,450
the thirty-first day of January of the following calendar year. 2,451
The appeal shall be treated in the same manner as a complaint 2,452
relating to the valuation or assessment of real property under 2,453
Chapter 5715. of the Revised Code. 2,454
Sec. 4505.06. (A) Application for a certificate of title 2,463
shall be made in a form prescribed by the registrar of motor 2,464
vehicles, and shall be sworn to before a notary public or other 2,465
officer empowered to administer oaths. The application shall be 2,466
filed with the clerk of the court of common pleas of the county 2,467
in which the applicant resides if the applicant is a resident of 2,468
this state or, if not a resident, in the county in which the 2,469
transaction is consummated. An application for a certificate of 2,471
title may be filed electronically by electronic image 2,472
transmission in any county in which the clerk of the court of 2,473
common pleas permits an application to be filed electronically. 2,474
The signature of an officer empowered to administer oaths that 2,475
appears on an application for a certificate of title, or on any 2,476
other document required to be filed by this chapter that has been 2,477
filed electronically, is not a facsimile signature as defined in 2,478
section 9.10 of the Revised Code. Any payments required by this 2,480
chapter shall be considered as accompanying any electronically 2,481
transmitted application when payment actually is received by the 2,482
clerk. Payment of any fee or taxes may be made by electronic 2,483
transfer of funds.
The application for a certificate of title shall be 2,485
accompanied by the fee prescribed in section 4505.09 of the 2,486
Revised Code; and if a certificate of title previously has been 2,487
issued for the motor vehicle in this state, it shall be 2,488
accompanied by that certificate of title duly assigned, unless 2,489
otherwise provided in this chapter. If a certificate of title 2,490
previously has not been issued for the motor vehicle in this 2,491
state, the application, unless otherwise provided in this 2,492
59
chapter, shall be accompanied by a manufacturer's or importer's 2,493
certificate or by a certificate of title of another state from 2,495
which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered 2,496
in another state, the application also shall be accompanied by 2,497
the physical inspection certificate required by section 4505.061 2,498
of the Revised Code. If the application is made by two persons 2,499
regarding a motor vehicle in which they wish to establish joint 2,500
ownership with right of survivorship they may do so as provided 2,501
in section 2106.17 of the Revised Code. The clerk shall retain 2,502
the evidence of title presented by the applicant and on which the 2,503
certificate of title is issued. The clerk shall use reasonable 2,504
diligence in ascertaining whether or not the facts in the 2,505
application are true by checking the application and documents 2,506
accompanying it with the records of motor vehicles in the clerk's 2,507
office; if satisfied that the applicant is the owner of the motor 2,508
vehicle and that the application is in the proper form, the 2,509
clerk, within five business days after the application is filed, 2,510
shall issue a certificate of title over the clerk's signature and 2,511
sealed with the clerk's seal. For purposes of the transfer of a 2,512
certificate of title, if the clerk is satisfied that the secured 2,513
party has duly discharged a lien notation, but has not canceled 2,514
the lien notation with the clerk of the county of origin, the 2,515
clerk may cancel the lien notation on the automated title 2,516
processing system and notify the clerk of the county of origin. 2,517
In the case of the sale of a motor vehicle to a general 2,519
buyer or user by a dealer, by a motor vehicle leasing dealer 2,520
selling the motor vehicle to the lessee or, in a case in which 2,521
the leasing dealer subleased the motor vehicle, the sublessee, at 2,522
the end of the lease agreement or sublease agreement, or by a 2,523
manufactured home broker, the certificate of title shall be 2,524
obtained in the name of the buyer by the dealer, leasing dealer, 2,526
or the manufactured home broker, as the case may be, upon 2,527
application signed by the buyer. The certificate of title shall 2,528
60
be issued within five business days after the application for 2,529
title is filed with the clerk. If the buyer of the motor vehicle 2,530
previously leased the motor vehicle and is buying the motor 2,532
vehicle at the end of the lease pursuant to that lease, the 2,533
certificate of title shall be obtained in the name of the buyer
by the motor vehicle leasing dealer who previously leased the 2,534
motor vehicle to the buyer or by the motor vehicle leasing dealer 2,535
who subleased the motor vehicle to the buyer under a sublease 2,536
agreement.
In all other cases, except as provided in division (D)(2) 2,538
of section 4505.11 of the Revised Code, such certificates shall 2,539
be obtained by the buyer. In all cases of transfer of a motor 2,541
vehicle, the application for certificate of title shall be filed 2,542
within thirty days after the assignment or delivery of the motor 2,543
vehicle. If an application for a certificate of title is not 2,544
filed within that period, the clerk shall collect a fee of five 2,545
dollars for the issuance of the certificate, except that no such 2,546
fee shall be required from a motor vehicle salvage dealer, as 2,547
defined in division (A) of section 4738.01 of the Revised Code, 2,548
who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees 2,549
established by this chapter, and shall be retained by the clerk. 2,550
The registrar shall provide, on the certificate of title form 2,551
prescribed by section 4505.07 of the Revised Code, language 2,552
necessary to give evidence of the date on which the assignment or 2,553
delivery of the motor vehicle was made. 2,554
As used in this division, "lease agreement," "lessee," and 2,556
"sublease agreement" have the same meanings as in section 4505.04 2,557
of the Revised Code.
(B) The clerk, except as provided in this section, shall 2,559
refuse to accept for filing any application for a certificate of 2,560
title and shall refuse to issue a certificate of title unless the 2,561
dealer or manufactured home broker or the applicant, in cases in 2,562
which the certificate shall be obtained by the buyer, submits 2,563
61
with the application payment of the tax levied by or pursuant to 2,564
Chapters 5739. and 5741. of the Revised Code. Upon payment of 2,565
the tax in accordance with division (E) of this section, the 2,566
clerk shall issue a receipt prescribed by the registrar and 2,567
agreed upon by the tax commissioner showing payment of the tax or 2,568
a receipt issued by the commissioner showing the payment of the 2,569
tax. When submitting payment of the tax to the clerk, a dealer 2,570
shall retain any discount to which the dealer is entitled under 2,571
section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk, 2,573
the clerk may retain a poundage fee of one and one one-hundredth 2,574
per cent, which shall be paid into the certificate of title 2,575
administration fund created by section 325.33 of the Revised 2,577
Code.
In the case of casual sales of motor vehicles, as defined 2,579
in section 4517.01 of the Revised Code, the price for the purpose 2,581
of determining the tax shall be the purchase price on the 2,582
assigned certificate of title executed by the seller and filed 2,583
with the clerk by the buyer on a form to be prescribed by the 2,584
registrar, which shall be prima-facie evidence of the amount for 2,585
the determination of the tax.
(C)(1) If the transferor indicates on the certificate of 2,587
title that the odometer reflects mileage in excess of the 2,588
designed mechanical limit of the odometer, the clerk shall enter 2,589
the phrase "exceeds mechanical limits" following the mileage 2,590
designation. If the transferor indicates on the certificate of 2,591
title that the odometer reading is not the actual mileage, the 2,592
clerk shall enter the phrase "nonactual: warning - odometer 2,594
discrepancy" following the mileage designation. The clerk shall
use reasonable care in transferring the information supplied by 2,596
the transferor, but is not liable for any errors or omissions of 2,597
the clerk or those of the clerk's deputies in the performance of 2,598
the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the 2,600
62
transferor shall swear to the true selling price and, except as 2,601
provided in this division, the true odometer reading of the motor 2,602
vehicle. The registrar may prescribe an affidavit in which the 2,603
seller and buyer provide information pertaining to the odometer 2,604
reading of the motor vehicle in addition to that required by this 2,605
section, as such information may be required by the United States 2,606
secretary of transportation by rule prescribed under authority of 2,607
subchapter IV of the "Motor Vehicle Information and Cost Savings 2,608
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. 2,609
(2) Division (C)(1) of this section does not require the 2,612
giving of information concerning the odometer and odometer 2,613
reading of a motor vehicle when ownership of a motor vehicle is 2,614
being transferred as a result of a bequest, under the laws of 2,615
intestate succession, to a surviving spouse pursuant to section 2,616
2106.17, 2106.18, or 4505.10 of the Revised Code, or in 2,617
connection with the creation of a security interest. 2,618
(D) When the transfer to the applicant was made in some 2,620
other state or in interstate commerce, the clerk, except as 2,621
provided in this section, shall refuse to issue any certificate 2,622
of title unless the tax imposed by or pursuant to Chapter 5741. 2,624
of the Revised Code has been paid as evidenced by a receipt 2,625
issued by the tax commissioner, or unless the applicant submits 2,626
with the application payment of the tax. Upon payment of the tax 2,627
in accordance with division (E) of this section, the clerk shall 2,628
issue a receipt prescribed by the registrar and agreed upon by 2,630
the tax commissioner, showing payment of the tax. For receiving 2,631
and disbursing such taxes paid to the clerk, the clerk may retain 2,632
a poundage fee of one per cent. When the vendor is not regularly 2,633
engaged in the business of selling motor vehicles, the vendor 2,635
shall not be required to purchase a vendor's license or make 2,636
reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, 2,638
or by certified check, draft, or money order payable to the clerk 2,639
and submitted with an application for a certificate of title 2,641
63
under division (B) or (D) of this section. The clerk also may 2,642
accept payment of the tax by corporate, business, or personal 2,643
check, credit card, electronic transfer or wire transfer, debit 2,644
card, or any other accepted form of payment made payable to the 2,645
clerk. The clerk may require bonds, guarantees, or letters of 2,646
credit to ensure the collection of corporate, business, or 2,647
personal checks. Any service fee charged by a third party to a 2,648
clerk for the use of any form of payment may be paid by the clerk 2,649
from the certificate of title administration fund created in 2,650
section 325.33 of the Revised Code, or may be assessed by the 2,651
clerk upon the applicant as an additional fee. Upon collection, 2,652
the additional fees shall be paid by the clerk into that
certificate of title administration fund. 2,653
The clerk shall make a good faith effort to collect any 2,655
payment of taxes due but not made because the payment was 2,656
returned or dishonored, but the clerk is not personally liable 2,657
for the payment of uncollected taxes or uncollected fees. The 2,658
clerk shall notify the tax commissioner of any such payment of 2,659
taxes that is due but not made and shall furnish such information 2,660
to the commissioner as the commissioner requires. The clerk 2,661
shall deduct the amount of taxes due but not paid from the 2,662
clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner 2,663
may collect taxes due by assessment in the manner provided in 2,664
section 5739.13 of the Revised Code.
Any person who presents payment that is returned or 2,666
dishonored for any reason is liable to the clerk for payment of a 2,667
penalty over and above the amount of the taxes due. The clerk 2,668
shall determine the amount of the penalty, which shall be no 2,669
greater than that amount necessary to compensate the clerk for 2,670
banking charges, legal fees, or other expenses incurred by the
clerk in collecting the returned or dishonored payment. The 2,671
remedies and procedures provided in this section are in addition 2,672
to any other available civil or criminal remedies. Subsequently 2,673
64
collected penalties, poundage, and title fees, less any title fee 2,675
due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title 2,676
administration fund. Subsequently collected taxes, less 2,677
poundage, shall be sent by the clerk to the treasurer of state at 2,678
the next scheduled periodic remittance of tax payments, with such 2,679
information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. 2,680
(F) In the following cases, the clerk shall accept for 2,682
filing such application and shall issue a certificate of title 2,683
without requiring payment or evidence of payment of the tax: 2,684
(1) When the purchaser is this state or any of its 2,686
political subdivisions, a church, or an organization whose 2,687
purchases are exempted by section 5739.02 of the Revised Code; 2,688
(2) When the transaction in this state is not a retail 2,690
sale as defined by section 5739.01 of the Revised Code; 2,691
(3) When the purchase is outside this state or in 2,693
interstate commerce and the purpose of the purchaser is not to 2,694
use, store, or consume within the meaning of section 5741.01 of 2,695
the Revised Code; 2,696
(4) When the purchaser is the federal government; 2,698
(5) When the motor vehicle was purchased outside this 2,700
state for use outside this state; 2,701
(6) When the motor vehicle is purchased by a nonresident 2,703
of this state for immediate removal from this state, and will be 2,704
permanently titled and registered in another state, as provided 2,705
by division (B)(23) of section 5739.02 of the Revised Code, and 2,706
upon presentation of a copy of the affidavit provided by that 2,707
section, and a copy of the exemption certificate provided by 2,708
section 5739.03 of the Revised Code. 2,709
The clerk shall forward all payments of taxes, less 2,711
poundage fee, to the treasurer of state in a manner to be 2,712
prescribed by the tax commissioner and shall furnish such 2,713
information to the commissioner as the commissioner requires. 2,714
65
(G) An application, as prescribed by the registrar and 2,717
agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The 2,718
application shall contain the following notice in bold lettering: 2,719
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You 2,720
are required by law to state the true selling price. A false 2,721
statement is in violation of section 2921.13 of the Revised Code 2,723
and is punishable by six months' imprisonment or a fine of up to 2,724
one thousand dollars, or both. All transfers are audited by the 2,725
department of taxation. The seller and buyer must provide any 2,726
information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due." 2,727
(H) For sales of manufactured homes or mobile homes 2,729
occurring on or after January 1, 2000, the clerk shall accept for 2,730
filing, pursuant to Chapter 5739. of the Revised Code, an 2,732
application for a certificate of title for a manufactured home or 2,733
mobile home without requiring payment of any tax pursuant to 2,734
section 5739.02, 5741.021, 5741.022, or 5741.023 of the Revised 2,736
Code, or a receipt issued by the tax commissioner showing payment 2,737
of the tax. For sales of manufactured homes or mobile homes 2,738
occurring on or after January 1, 2000, the applicant shall pay to 2,739
the clerk a AN ADDITIONAL fee of five dollars for each 2,741
certificate of title issued by the clerk for a manufactured or 2,742
mobile home PURSUANT TO DIVISION (H) OF SECTION 4505.11 OF THE 2,743
REVISED CODE AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON 2,744
TRANSFER OF OWNERSHIP OF THE HOME. The clerk shall credit the 2,745
fee to the county title administration fund, and the fee shall be 2,746
used to pay the expenses of archiving such certificates pursuant 2,747
to division (A) of section 4505.08 and division (H)(3) of section 2,749
4505.11 of the Revised Code. The tax commissioner shall 2,751
administer any tax on a manufactured or mobile home pursuant to 2,752
Chapters 5739. and 5741. of the Revised Code. 2,753
Sec. 4505.11. (A) Each owner of a motor vehicle and each 2,762
person mentioned as owner in the last certificate of title, when 2,763
66
the motor vehicle is dismantled, destroyed, or changed in such 2,764
manner that it loses its character as a motor vehicle, or changed 2,765
in such manner that it is not the motor vehicle described in the 2,766
certificate of title, shall surrender the certificate of title to 2,768
that motor vehicle to the clerk of the court of common pleas who
issued it, and thereupon the clerk, with the consent of any 2,770
holders of any liens noted thereon, shall enter a cancellation 2,771
upon the clerk's records and shall notify the registrar of motor 2,772
vehicles of the cancellation.
Upon the cancellation of a certificate of title in the 2,774
manner prescribed by this section, the clerk and the registrar of 2,776
motor vehicles may cancel and destroy all certificates and all 2,777
memorandum certificates in that chain of title. 2,778
(B) Where an Ohio certificate of title or salvage 2,780
certificate of title to a motor vehicle is assigned to a salvage 2,781
dealer, the dealer is not required to obtain an Ohio certificate 2,783
of title or a salvage certificate of title to the motor vehicle 2,784
in the dealer's own name if the dealer dismantles or destroys the 2,785
motor vehicle, indicates the number of the dealer's motor vehicle 2,786
salvage dealer's license thereon, marks "FOR DESTRUCTION" across 2,788
the face of the certificate of title or salvage certificate of 2,789
title, and surrenders the certificate of title or salvage 2,790
certificate of title to the clerk of the court of common pleas as 2,791
provided in division (A) of this section. If the salvage dealer 2,792
retains the motor vehicle for resale, the dealer shall make 2,793
application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) 2,794
of this section. 2,795
(C)(1) When an insurance company declares it economically 2,797
impractical to repair such a motor vehicle and has paid an agreed 2,798
price for the purchase of the motor vehicle to any insured or 2,799
claimant owner, the insurance company shall receive the 2,800
certificate of title and the motor vehicle and proceed as 2,801
follows. Within thirty days the insurance company shall deliver 2,802
67
the certificate of title to the clerk of the court of common 2,803
pleas and shall make application for a salvage certificate of 2,804
title. The clerk shall issue the salvage certificate of title on 2,805
a form, prescribed by the registrar, that shall be easily 2,807
distinguishable from the original certificate of title and shall 2,808
bear the same number and information as the original certificate 2,809
of title. Except as provided in division (C)(2) of this section, 2,810
the salvage certificate of title shall be assigned by the 2,811
insurance company to a salvage dealer or any other person for use 2,812
as evidence of ownership upon the sale or other disposition of 2,813
the motor vehicle, and the salvage certificate of title shall be 2,814
transferrable to any other person. The clerk shall charge a fee 2,815
of four dollars for the cost of processing each salvage 2,816
certificate of title. 2,817
(2) If an insurance company considers a motor vehicle as 2,819
described in division (C)(1) of this section to be impossible to 2,820
restore for highway operation, the insurance company may assign 2,821
the certificate of title to the motor vehicle to a salvage dealer 2,822
or scrap metal processing facility and send the assigned 2,823
certificate of title to the clerk of the court of common pleas of 2,824
the county in which the salvage dealer or scrap metal processing 2,825
facility is located. The insurance company shall mark the face 2,826
of the certificate of title "FOR DESTRUCTION" and shall deliver a 2,827
photocopy of the certificate of title to the salvage dealer or 2,828
scrap metal processing facility for its records. 2,829
(3) If an insurance company declares it economically 2,831
impractical to repair a motor vehicle, agrees to pay to the 2,832
insured or claimant owner an amount in settlement of a claim 2,833
against a policy of motor vehicle insurance covering the motor 2,834
vehicle, and agrees to permit the insured or claimant owner to 2,835
retain possession of the motor vehicle, the insurance company 2,836
shall not pay the insured or claimant owner any amount in 2,837
settlement of the insurance claim until the owner obtains a 2,838
salvage certificate of title to the vehicle and furnishes a copy 2,839
68
of the salvage certificate of title to the insurance company. 2,840
(D) When a self-insured organization, rental or leasing 2,842
company, or secured creditor becomes the owner of a motor vehicle 2,843
that is burned, damaged, or dismantled and is determined to be 2,844
economically impractical to repair, the self-insured 2,845
organization, rental or leasing company, or secured creditor 2,846
shall do one of the following: 2,847
(1) Mark the face of the certificate of title to the motor 2,849
vehicle "FOR DESTRUCTION" and surrender the certificate of title 2,850
to the clerk of the court of common pleas for cancellation as 2,851
described in division (A) of this section. The self-insured 2,852
organization, rental or leasing company, or secured creditor 2,853
thereupon shall deliver the motor vehicle, together with a 2,854
photocopy of the certificate of title, to a salvage dealer or 2,855
scrap metal processing facility and shall cause the motor vehicle 2,856
to be dismantled, flattened, crushed, or destroyed. 2,857
(2) Obtain a salvage certificate of title to the motor 2,859
vehicle in the name of the self-insured organization, rental or 2,860
leasing company, or secured creditor, as provided in division 2,861
(C)(1) of this section, and then sell or otherwise dispose of the 2,862
motor vehicle. If the motor vehicle is sold, the self-insured 2,863
organization, rental or leasing company, or secured creditor 2,864
shall obtain a salvage certificate of title to the motor vehicle 2,865
in the name of the purchaser from the clerk of the court of 2,866
common pleas of the county in which the purchaser resides. 2,867
(E) If a motor vehicle titled with a salvage certificate 2,869
of title is restored for operation upon the highways, application 2,870
shall be made to the clerk of the court of common pleas for a 2,871
certificate of title. Upon inspection by the state highway 2,872
patrol, which shall include establishing proof of ownership and 2,873
an inspection of the motor number and vehicle identification 2,874
number of the motor vehicle and of documentation or receipts for 2,875
the materials used in restoration by the owner of the motor 2,876
vehicle being inspected, which documentation or receipts shall be 2,877
69
presented at the time of inspection, the clerk, upon surrender of 2,878
the salvage certificate of title, shall issue a certificate of 2,879
title for a fee prescribed by the registrar. The certificate of 2,880
title shall be in the same form as the original certificate of 2,881
title, shall bear the same number as the salvage certificate of 2,882
title and the original certificate of title, and shall bear the 2,883
words "REBUILT SALVAGE" in black boldface letters on its face. 2,884
Every subsequent certificate of title, memorandum certificate of 2,885
title, or duplicate certificate of title issued for the motor 2,886
vehicle also shall bear the words "REBUILT SALVAGE" in black 2,888
boldface letters on its face. The exact location on the face of 2,889
the certificate of title of the words "REBUILT SALVAGE" shall be 2,890
determined by the registrar, who shall develop an automated 2,891
procedure within the automated title processing system to comply 2,892
with this division. The clerk shall use reasonable care in 2,893
performing the duties imposed on the clerk by this division in 2,894
issuing a certificate of title pursuant to this division, but the 2,896
clerk is not liable for any of the clerk's errors or omissions or 2,897
those of the clerk's deputies, or the automated title processing 2,899
system in the performance of those duties. A fee of forty
dollars in fiscal year 1998 and fifty dollars in fiscal year 1999 2,901
and thereafter shall be assessed by the state highway patrol for 2,902
each inspection made pursuant to this division and shall be 2,903
deposited into the state highway safety fund established by 2,904
section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this 2,906
state a motor vehicle, title to which is evidenced by a salvage 2,907
certificate of title, except to deliver the motor vehicle 2,908
pursuant to an appointment for an inspection under this section. 2,909
(G) No motor vehicle the certificate of title to which has 2,911
been marked "FOR DESTRUCTION" and surrendered to the clerk of the 2,912
court of common pleas shall be used for anything except parts and 2,913
scrap metal. 2,914
(H)(1) Except as otherwise provided in this division, an 2,917
70
owner of a manufactured or mobile home that will be taxed as real 2,918
property pursuant to division (B) of section 4503.06 of the 2,919
Revised Code, shall surrender the certificate of title to the 2,921
auditor of the county containing the taxing district in which the 2,922
home is located. An owner whose home qualifies for real property 2,923
taxation under division DIVISIONS (B)(1)(a) and (b) of section 2,925
4503.06 of the Revised Code shall surrender the certificate 2,927
within fifteen days after the home meets the conditions specified 2,928
in that division THOSE DIVISIONS. The auditor shall deliver the 2,929
certificate of title to the clerk of the court of common pleas 2,931
that WHO issued it.
(2) If the certificate of title for a manufactured or 2,933
mobile home that is to be taxed as real property is held by a 2,934
lienholder, the lienholder shall surrender the certificate of 2,936
title to the auditor of the county containing the taxing district 2,937
in which the home is located, and the auditor shall deliver the 2,938
certificate of title to THE clerk the of the court of common 2,939
pleas that WHO issued it. The lienholder shall surrender the 2,940
certificate within thirty days after both of the following have 2,941
occurred: 2,942
(a) The homeowner has provided written notice to the 2,945
lienholder requesting that the certificate of title be
surrendered to the auditor of the county containing the taxing 2,947
district in which the home is located; 2,948
(b) The homeowner has either paid the lienholder the 2,951
remaining balance owed to the lienholder, or, with the
lienholder's consent, executed and delivered to the lienholder a 2,953
mortgage on the home and land on which the home is sited in the 2,954
amount of the remaining balance owed to the lienholder. 2,955
(3) Upon the delivery of a certificate of title by the 2,957
county auditor to the clerk of the court, the clerk of the court 2,959
shall inactivate it and retain it for a period of thirty years. 2,960
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR 2,962
MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION 2,963
71
(B) OF SECTION 4503.06 OF THE REVISED CODE AND THAT NO LONGER 2,964
SATISFIES DIVISIONS (B)(1)(a) AND (b) OR DIVISIONS (B)(2)(a) AND 2,966
(b) OF THAT SECTION, THE CLERK OF COURT SHALL REACTIVATE THE 2,968
RECORD OF THE CERTIFICATE OF TITLE THAT WAS INACTIVATED UNDER
DIVISION (H)(3) OF THIS SECTION AND SHALL ISSUE A NEW CERTIFICATE 2,970
OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR HAS ATTACHED TO
IT ALL OF THE FOLLOWING: 2,971
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL 2,973
PROPERTY TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII OF THE 2,974
REVISED CODE AND DIVISION (B) OF SECTION 4503.06 OF THE REVISED 2,975
CODE FOR ALL PRECEDING TAX YEARS HAVE BEEN PAID; 2,976
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME 2,978
WILL BE REMOVED FROM THE REAL PROPERTY TAX LIST; 2,979
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER 2,981
LIENS ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, 2,982
THAT THE MORTGAGEE OR LIENHOLDER HAS CONSENTED TO THE 2,983
REACTIVATION OF THE CERTIFICATE OF TITLE. 2,984
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING 2,993
section 4511.01 of the Revised Code apply to sections 4513.01 to 2,996
4513.37, inclusive, of the Revised Code "MOTOR VEHICLE" INCLUDES 2,997
MANUFACTURED HOMES AND MOBILE HOMES FOR THE PURPOSES OF SECTIONS 2,998
4513.60 TO 4513.65 OF THE REVISED CODE.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of 3,007
the Revised Code: 3,008
(A) "Persons" includes individuals, firms, partnerships, 3,010
associations, joint stock companies, corporations, and any 3,011
combinations of individuals. 3,012
(B) "Motor vehicle" means motor vehicle as defined in 3,014
section 4501.01 of the Revised Code and also includes 3,015
"all-purpose vehicle" and "off-highway motorcycle" as those terms 3,016
are defined in section 4519.01 of the Revised Code AND 3,017
MANUFACTURED AND MOBILE HOMES.
(C) "New motor vehicle" means a motor vehicle, the legal 3,019
title to which has never been transferred by a manufacturer, 3,020
72
remanufacturer, distributor, or dealer to an ultimate purchaser. 3,021
(D) "Ultimate purchaser" means, with respect to any new 3,023
motor vehicle, the first person, other than a dealer purchasing 3,024
in the capacity of a dealer, who in good faith purchases such new 3,026
motor vehicle for purposes other than resale. 3,027
(E) "Business" includes any activities engaged in by any 3,029
person for the object of gain, benefit, or advantage either 3,030
direct or indirect. 3,031
(F) "Engaging in business" means commencing, conducting, 3,033
or continuing in business, or liquidating a business when the 3,034
liquidator thereof holds self out to be conducting such business; 3,037
making a casual sale or otherwise making transfers in the 3,038
ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of 3,039
the transferor's assets is not engaging in business. 3,040
(G) "Retail sale" or "sale at retail" means the act or 3,042
attempted act of selling, bartering, exchanging, or otherwise 3,043
disposing of a motor vehicle to an ultimate purchaser for use as 3,044
a consumer. 3,045
(H) "Retail installment contract" includes any contract in 3,047
the form of a note, chattel mortgage, conditional sales contract, 3,048
lease, agreement, or other instrument payable in one or more 3,049
installments over a period of time and arising out of the retail 3,050
sale of a motor vehicle. 3,051
(I) "Farm machinery" means all machines and tools used in 3,053
the production, harvesting, and care of farm products. 3,054
(J) "Dealer" or "motor vehicle dealer" means any new motor 3,056
vehicle dealer, any motor vehicle leasing dealer, and any used 3,057
motor vehicle dealer. 3,058
(K) "New motor vehicle dealer" means any person engaged in 3,060
the business of selling at retail, displaying, offering for sale, 3,061
or dealing in new motor vehicles pursuant to a contract or 3,062
agreement entered into with the manufacturer, remanufacturer, or 3,063
distributor of the motor vehicles. 3,064
73
(L) "Used motor vehicle dealer" means any person engaged 3,066
in the business of selling, displaying, offering for sale, or 3,067
dealing in used motor vehicles, at retail or wholesale, but does 3,068
not mean any new motor vehicle dealer selling, displaying, 3,069
offering for sale, or dealing in used motor vehicles incidentally 3,070
to engaging in the business of selling, displaying, offering for 3,071
sale, or dealing in new motor vehicles, any person engaged in the 3,072
business of dismantling, salvaging, or rebuilding motor vehicles 3,073
by means of using used parts, or any public officer performing 3,074
official duties. 3,075
(M) "Motor vehicle leasing dealer" means any person 3,077
engaged in the business of regularly making available, offering 3,078
to make available, or arranging for another person to use a motor 3,079
vehicle pursuant to a bailment, lease, sublease, or other 3,080
contractual arrangement under which a charge is made for its use 3,082
at a periodic rate for a term of thirty days or more, and title 3,083
to the motor vehicle is in and remains in the motor vehicle 3,085
leasing dealer who originally leases it, irrespective of whether
or not the motor vehicle is the subject of a later sublease, and 3,086
not in the user, but does not mean a manufacturer or its 3,088
affiliate leasing to its employees or to dealers. 3,089
(N) "Salesperson" means any person employed by a dealer or 3,091
manufactured home broker to sell, display, and offer for sale, or 3,092
deal in motor vehicles for a commission, compensation, or other 3,094
valuable consideration, but does not mean any public officer 3,095
performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by 3,097
a person other than a new motor vehicle dealer, used motor 3,098
vehicle dealer, motor vehicle salvage dealer, as defined in 3,099
division (A) of section 4738.01 of the Revised Code, salesperson, 3,100
motor vehicle auction owner, manufacturer, or distributor acting 3,101
in the capacity of a dealer, salesperson, auction owner, 3,102
manufacturer, or distributor, to a person who purchases the motor 3,103
vehicle for use as a consumer. 3,104
74
(P) "Motor vehicle show" means a display of current models 3,106
of motor vehicles whereby the primary purpose is the exhibition 3,107
of competitive makes and models in order to provide the general 3,108
public the opportunity to review and inspect various makes and 3,109
models of motor vehicles at a single location. 3,110
(Q) "Motor vehicle auction owner" means any person who is 3,112
engaged wholly or in part in the business of auctioning motor 3,113
vehicles. 3,114
(R) "Manufacturer" means a person who manufactures, 3,116
assembles, or imports motor vehicles, including motor homes, but 3,117
does not mean a person who only assembles or installs a body, 3,118
special equipment unit, finishing trim, or accessories on a motor 3,119
vehicle chassis supplied by a manufacturer or distributor. 3,120
(S) "Tent-type fold-out camping trailer" means any vehicle 3,122
intended to be used, when stationary, as a temporary shelter with 3,123
living and sleeping facilities, and which is subject to the 3,124
following properties and limitations: 3,125
(1) A minimum of twenty-five per cent of the fold-out 3,127
portion of the top and sidewalls combined must be constructed of 3,128
canvas, vinyl, or other fabric, and form an integral part of the 3,129
shelter. 3,130
(2) When folded, the unit must not exceed: 3,132
(a) Fifteen feet in length, exclusive of bumper and 3,134
tongue; 3,135
(b) Sixty inches in height from the point of contact with 3,137
the ground; 3,138
(c) Eight feet in width; 3,140
(d) One ton gross weight at time of sale. 3,142
(T) "Distributor" means any person authorized by a motor 3,144
vehicle manufacturer to distribute new motor vehicles to licensed 3,145
new motor vehicle dealers, but does not mean a person who only 3,146
assembles or installs a body, special equipment unit, finishing 3,147
trim, or accessories on a motor vehicle chassis supplied by a 3,148
manufacturer or distributor. 3,149
75
(U) "Flea market" means a market place, other than a 3,151
dealer's location licensed under this chapter, where a space or 3,152
location is provided for a fee or compensation to a seller to 3,153
exhibit and offer for sale or trade, motor vehicles to the 3,154
general public. 3,155
(V) "Franchise" means any written agreement, contract, or 3,157
understanding between any motor vehicle manufacturer or 3,158
remanufacturer engaged in commerce and any motor vehicle dealer, 3,159
which purports to fix the legal rights and liabilities of the 3,160
parties to such agreement, contract, or understanding. 3,161
(W) "Franchisee" means a person who receives new motor 3,163
vehicles from the franchisor under a franchise agreement and who 3,164
offers, sells, and provides service for such new motor vehicles 3,165
to the general public. 3,166
(X) "Franchisor" means a new motor vehicle manufacturer, 3,168
remanufacturer, or distributor who supplies new motor vehicles 3,169
under a franchise agreement to a franchisee. 3,170
(Y) "Dealer organization" means a state or local trade 3,172
association the membership of which is comprised predominantly of 3,173
new motor vehicle dealers. 3,174
(Z) "Factory representative" means a representative 3,176
employed by a manufacturer, remanufacturer, or by a factory 3,177
branch primarily for the purpose of promoting the sale of its 3,178
motor vehicles, parts, or accessories to dealers or for 3,179
supervising or contacting its dealers or prospective dealers. 3,180
(AA) "Administrative or executive management" means those 3,182
individuals who are not subject to federal wage and hour laws. 3,183
(BB) "Good faith" means honesty in the conduct or 3,185
transaction concerned and the observance of reasonable commercial 3,186
standards of fair dealing in the trade as is defined in division 3,187
(S) of section 1301.01 of the Revised Code, including, but not 3,188
limited to, the duty to act in a fair and equitable manner so as 3,189
to guarantee freedom from coercion, intimidation, or threats of 3,190
coercion or intimidation; provided however, that recommendation, 3,191
76
endorsement, exposition, persuasion, urging, or argument shall 3,192
not be considered to constitute a lack of good faith. 3,193
(CC) "Coerce" means to compel or attempt to compel by 3,195
failing to act in good faith or by threat of economic harm, 3,196
breach of contract, or other adverse consequences. Coerce does 3,197
not mean to argue, urge, recommend, or persuade. 3,198
(DD) "Relevant market area" means any area within a radius 3,200
of ten miles from the site of a potential new dealership, except 3,201
that for manufactured home or recreational vehicle dealerships 3,202
the radius shall be twenty-five miles. 3,203
(EE) "Wholesale" or "at wholesale" means the act or 3,205
attempted act of selling, bartering, exchanging, or otherwise 3,206
disposing of a motor vehicle to a transferee for the purpose of 3,207
resale and not for ultimate consumption by that transferee. 3,208
(FF) "Motor vehicle wholesaler" means any person licensed 3,210
as a dealer under the laws of another state and engaged in the 3,212
business of selling, displaying, or offering for sale used motor 3,213
vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section. 3,214
(GG)(1) "Remanufacturer" means a person who assembles or 3,216
installs passenger seating, walls, a roof elevation, or a body 3,217
extension on a conversion van with the motor vehicle chassis 3,218
supplied by a manufacturer or distributor, a person who modifies 3,220
a truck chassis supplied by a manufacturer or distributor for use 3,221
as a public safety or public service vehicle, a person who 3,222
modifies a motor vehicle chassis supplied by a manufacturer or 3,223
distributor for use as a limousine or hearse, or a person who 3,224
modifies an incomplete motor vehicle cab and chassis supplied by 3,225
a new motor vehicle dealer or distributor for use as a tow truck, 3,226
but does not mean either of the following: 3,227
(a) A person who assembles or installs passenger seating, 3,229
walls, a roof elevation, or a body extension on a manufactured 3,230
home as defined in division (C)(4) of section 3781.06 of the 3,231
Revised Code, a mobile home as defined in division (O) and 3,233
77
referred to in division (B) of section 4501.01 of the Revised 3,234
Code, or a recreational vehicle as defined in division (Q) and 3,235
referred to in division (B) of section 4501.01 of the Revised 3,236
Code;
(b) A person who assembles or installs special equipment 3,238
or accessories for handicapped persons, as defined in section 3,239
4503.44 of the Revised Code, upon a motor vehicle chassis 3,240
supplied by a manufacturer or distributor. 3,241
(2) For the purposes of division (GG)(1) of this section, 3,243
"public safety vehicle or public service vehicle" means a fire 3,245
truck, ambulance, school bus, street sweeper, garbage packing 3,246
truck, or cement mixer, or a mobile self-contained facility 3,247
vehicle.
(3) For the purposes of division (GG)(1) of this section, 3,249
"limousine" means a motor vehicle, designed only for the purpose 3,250
of carrying nine or fewer passengers, that a person modifies by 3,251
cutting the original chassis, lengthening the wheelbase by forty 3,252
inches or more, and reinforcing the chassis in such a way that 3,254
all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be 3,255
deemed to be a remanufacturer who produces limousines unless the 3,256
person has a written agreement with the manufacturer of the 3,257
chassis the person utilizes to produce the limousines to complete 3,258
properly the remanufacture of the chassis into limousines. 3,259
(4) For the purposes of division (GG)(1) of this section, 3,261
"hearse" means a motor vehicle, designed only for the purpose of 3,262
transporting a single casket, that is equipped with a compartment 3,263
designed specifically to carry a single casket that a person 3,264
modifies by cutting the original chassis, lengthening the 3,265
wheelbase by ten inches or more, and reinforcing the chassis in 3,266
such a way that all modifications comply with all applicable 3,267
federal motor vehicle safety standards. No person shall qualify 3,268
as or be deemed to be a remanufacturer who produces hearses 3,269
unless the person has a written agreement with the manufacturer 3,270
78
of the chassis the person utilizes to produce the hearses to 3,271
complete properly the remanufacture of the chassis into hearses. 3,272
(5) For the purposes of division (GG)(1) of this section, 3,274
"mobile self-contained facility vehicle" means a mobile classroom 3,275
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile, 3,276
testing laboratory, and mobile display vehicle, each of which is 3,277
designed for purposes other than for passenger transportation and 3,279
other than the transportation or displacement of cargo, freight, 3,280
materials, or merchandise. A vehicle is remanufactured into a 3,281
mobile self-contained facility vehicle in part by the addition of 3,282
insulation to the body shell, and installation of all of the 3,283
following: a generator, electrical wiring, plumbing, holding 3,284
tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems. 3,285
(6) For the purposes of division (GG)(1) of this section, 3,288
"tow truck" means both of the following:
(a) An incomplete cab and chassis that are purchased by a 3,291
remanufacturer from a new motor vehicle dealer or distributor of 3,292
the cab and chassis and on which the remanufacturer then installs 3,293
in a permanent manner a wrecker body it purchases from a 3,294
manufacturer or distributor of wrecker bodies, installs an 3,295
emergency flashing light pylon and emergency lights upon the mast 3,296
of the wrecker body or rooftop, and installs such other related 3,297
accessories and equipment, including push bumpers, front grille 3,298
guards with pads and other custom-ordered items such as painting, 3,299
special lettering, and safety striping so as to create a complete 3,300
motor vehicle capable of lifting and towing another motor 3,301
vehicle.
(b) An incomplete cab and chassis that are purchased by a 3,304
remanufacturer from a new motor vehicle dealer or distributor of 3,305
the cab and chassis and on which the remanufacturer then installs 3,306
in a permanent manner a car carrier body it purchases from a 3,307
manufacturer or distributor of car carrier bodies, installs an 3,308
emergency flashing light pylon and emergency lights upon the 3,309
79
rooftop, and installs such other related accessories and 3,310
equipment, including push bumpers, front grille guards with pads 3,311
and other custom-ordered items such as painting, special 3,312
lettering, and safety striping.
As used in division (G)(6)(b) of this section, "car carrier 3,315
body" means a mechanical or hydraulic apparatus capable of 3,316
lifting and holding a motor vehicle on a flat level surface so 3,317
that one or more motor vehicles can be transported, once the car 3,318
carrier is permanently installed upon an incomplete cab and 3,319
chassis.
(HH) "Operating as a new motor vehicle dealership" means 3,321
engaging in activities such as displaying, offering for sale, and 3,322
selling new motor vehicles at retail, operating a service 3,323
facility to perform repairs and maintenance on motor vehicles, 3,324
offering for sale and selling motor vehicle parts at retail, and 3,325
conducting all other acts that are usual and customary to the 3,326
operation of a new motor vehicle dealership. For the purposes of 3,327
this chapter only, possession of either a valid new motor vehicle 3,328
dealer franchise agreement or a new motor vehicle dealers 3,329
license, or both of these items, is not evidence that a person is 3,330
operating as a new motor vehicle dealership. 3,331
(II) "Manufactured home broker" means any person acting as 3,333
a selling agent on behalf of an owner of a manufactured OR MOBILE 3,334
home that is subject to taxation under section 4503.06 of the 3,336
Revised Code.
(JJ) "Outdoor power equipment" means garden and small 3,338
utility tractors, walk-behind and riding mowers, chainsaws, and 3,339
tillers.
Sec. 4517.03. (A) A place of business that is used for 3,348
selling, displaying, offering for sale, or dealing in motor 3,349
vehicles shall be considered as used exclusively for those 3,350
purposes even though snowmobiles, farm machinery, outdoor power 3,352
equipment, watercraft and related products, or products 3,353
manufactured or distributed by a motor vehicle manufacturer with 3,354
80
which the motor vehicle dealer has a franchise agreement are sold 3,356
or displayed there, or if repair, accessory, gasoline and oil, 3,358
storage, parts, service, or paint departments are maintained 3,360
there, or such products or services are provided there, if the 3,361
departments are operated or the products or services are provided 3,363
for the business of selling, displaying, offering for sale, or 3,364
dealing in motor vehicles. Places of business or departments in 3,365
a place of business used to dismantle, salvage, or rebuild motor 3,366
vehicles by means of using used parts, are not considered as 3,367
being maintained for the purpose of assisting or furthering the 3,368
selling, displaying, offering for sale, or dealing in motor 3,369
vehicles. A place of business shall be considered as used 3,370
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a motor 3,372
vehicle leasing dealer or a motor vehicle renting dealer is 3,373
located at the place of business. 3,374
(B) No new motor vehicle dealer shall sell, display, offer 3,376
for sale, or deal in motor vehicles at any place except an 3,377
established place of business that is used exclusively for the 3,378
purpose of selling, displaying, offering for sale, or dealing in 3,379
motor vehicles. The place of business shall have space, under 3,381
roof, for the display of at least one new motor vehicle and 3,382
facilities and space therewith for the inspection, servicing, and 3,383
repair of at least one motor vehicle; except that a new motor 3,384
vehicle dealer selling manufactured or mobile homes is exempt 3,385
from the requirement that a place of business have space, under 3,386
roof, for the display of at least one new motor vehicle and 3,387
facilities and space for the inspection, servicing, and repair of 3,388
at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code 3,390
shall be construed as prohibiting the sale of a NEW OR USED 3,391
manufactured OR MOBILE home located in a manufactured home park 3,393
by a licensed NEW OR USED motor vehicle dealer who is the owner 3,395
of the manufactured home park.
81
(C) No used motor vehicle dealer shall sell, display, 3,397
offer for sale, or deal in motor vehicles at any place except an 3,398
established place of business that is used exclusively for the 3,399
purpose of selling, displaying, offering for sale, or dealing in 3,400
motor vehicles. 3,401
(D) No motor vehicle leasing dealer shall make a motor 3,403
vehicle available for use by another, in the manner described in 3,404
division (M) of section 4517.01 of the Revised Code, at any place 3,405
except an established place of business that is used for leasing 3,406
motor vehicles; except that a motor vehicle leasing dealer who is 3,407
also a new motor vehicle dealer or used motor vehicle dealer may 3,408
lease motor vehicles at the same place of business at which the 3,409
dealer sells, offers for sale, or deals in new or used motor 3,410
vehicles.
(E) No motor vehicle leasing dealer or motor vehicle 3,412
renting dealer shall sell a motor vehicle within ninety days 3,414
after a certificate of title to the motor vehicle is issued to 3,415
the dealer, except when a salvage certificate of title is issued 3,416
to replace the original certificate of title and except when a 3,417
motor vehicle leasing dealer sells a motor vehicle to another 3,418
motor vehicle leasing dealer at the end of a sublease pursuant to 3,419
that sublease.
(F) No distributor shall distribute new motor vehicles to 3,421
new motor vehicle dealers at any place except an established 3,422
place of business that is used exclusively for the purpose of 3,423
distributing new motor vehicles to new motor vehicle dealers; 3,424
except that a distributor who is also a new motor vehicle dealer 3,425
may distribute new motor vehicles at the same place of business 3,426
at which the distributor sells, displays, offers for sale, or 3,427
deals in new motor vehicles. 3,428
(G) No person, firm, or corporation that sells, displays, 3,430
or offers for sale tent-type fold-out camping trailers is subject 3,431
to the requirement that the person's, firm's, or corporation's 3,432
place of business be used exclusively for the purpose of selling, 3,434
82
displaying, offering for sale, or dealing in motor vehicles. No 3,435
person, firm, or corporation that sells, displays, or offers for 3,436
sale tent-type fold-out camping trailers, trailers, or 3,437
semitrailers, OR PARK TRAILERS is subject to the requirement that 3,439
the place of business have space, under roof, for the display of 3,440
at least one new motor vehicle and facilities and space for the 3,441
inspection, servicing, and repair of at least one motor vehicle. 3,442
(H) No manufactured or mobile home broker shall engage in 3,444
the business of brokering manufactured OR MOBILE homes at any 3,446
place except an established place of business that is used 3,448
exclusively for the purpose of brokering manufactured OR MOBILE
homes. 3,449
(I) Nothing in this section shall be construed to prohibit 3,451
persons licensed under this chapter from making sales calls. 3,452
(J) As used in this section: 3,454
(1) "Motor vehicle leasing dealer" has the same meaning as 3,456
in section 4517.01 of the Revised Code. 3,457
(2) "Motor vehicle renting dealer" has the same meaning as 3,459
in section 4549.65 of the Revised Code. 3,460
(3) "Watercraft" has the same meaning as in section 3,462
1547.01 of the Revised Code. 3,463
Sec. 4517.24. No two motor vehicle dealers shall engage in 3,472
business at the same location, unless they agree to be jointly, 3,473
severally, and personally liable for any liability arising from 3,474
their engaging in business at the same location. The agreement 3,475
shall be filed with the motor vehicle dealers board, and shall 3,476
also be made a part of the articles of incorporation of each such
dealer filed with the secretary of state. Whenever the board has 3,477
reason to believe that a dealer who has entered into such an 3,478
agreement has revoked the agreement but continues to engage in 3,479
business at the same location, the board shall revoke his THE 3,480
DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE 3,482
DEALERS ENGAGED IN THE BUSINESS OF SELLING NEW OR USED 3,483
83
MANUFACTURED OR MOBILE HOMES IN THE SAME MANUFACTURED HOME PARK. 3,484
Sec. 5701.02. As used in Title LVII of the Revised Code: 3,493
(A) "Real property," "realty," and "land" include land 3,495
itself, whether laid out in town lots or otherwise, all growing 3,496
crops, including deciduous and evergreen trees, plants, and 3,497
shrubs, with all things contained therein, and, unless otherwise 3,498
specified in THIS SECTION OR section 5701.03 of the Revised Code, 3,499
all buildings, structures, improvements, and fixtures of whatever 3,500
kind on the land, and all rights and privileges belonging or 3,501
appertaining thereto. "REAL PROPERTY" DOES NOT INCLUDE A 3,502
MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3,503
3781.06 OF THE REVISED CODE OR A MOBILE HOME, TRAVEL TRAILER, OR 3,504
PARK TRAILER, EACH AS DEFINED IN SECTION 4501.01 OF THE REVISED
CODE, THAT IS NOT A MANUFACTURED OR MOBILE HOME BUILDING AS 3,505
DEFINED IN DIVISION (B)(2) OF THIS SECTION. 3,506
(B)(1) "Building" means a permanent fabrication or 3,508
construction, attached or affixed to land, consisting of 3,509
foundations, walls, columns, girders, beams, floors, and a roof, 3,510
or some combination of these elemental parts, that is intended as 3,511
a habitation or shelter for people or animals or a shelter for 3,512
tangible personal property, and that has structural integrity 3,513
independent of the tangible personal property, if any, it is 3,514
designed to shelter. "Building" includes a MANUFACTURED OR 3,515
MOBILE HOME BUILDING AS DEFINED IN DIVISION (B)(2) OF THIS 3,516
SECTION.
(2) "MANUFACTURED OR MOBILE HOME BUILDING" MEANS A mobile 3,518
home as defined in division (O) of section 4501.01 of the Revised 3,521
Code and OR a manufactured home as defined in division (C)(4) of 3,522
section 3781.06 of the Revised Code, if the home meets both of 3,524
the following conditions:
(1)(a) The home is affixed to a permanent foundation as 3,526
defined in division (C)(5) of section 3781.06 of the Revised Code 3,528
and is located on land owned by the owner of the home.
(2)(b) The certificate of title for the home has been 3,530
84
inactivated by the clerk of the court of common pleas that issued 3,532
it pursuant to section 4505.11 of the Revised Code. 3,533
(C) "Fixture" means an item of tangible personal property 3,535
that has become permanently attached or affixed to the land or to 3,536
a building, structure, or improvement, and that primarily 3,537
benefits the realty and not the business, if any, conducted by 3,538
the occupant on the premises. 3,539
(D) "Improvement" means, with respect to a building or 3,541
structure, a permanent addition, enlargement, or alteration that, 3,542
had it been constructed at the same time as the building or 3,543
structure, would have been considered a part of the building or 3,544
structure. 3,545
(E) "Structure" means a permanent fabrication or 3,547
construction, other than a building, that is attached or affixed 3,548
to land, and that increases or enhances utilization or enjoyment 3,549
of the land. "Structure" includes, but is not limited to, 3,550
bridges, trestles, dams, storage silos for agricultural products, 3,551
fences, and walls. 3,552
Sec. 5739.0210. (A) As used in this section and section 3,562
5739.02 of the Revised Code:
(1) "Manufactured home" has the same meaning as in 3,564
division (C)(4) of section 3781.06 of the Revised Code and 3,566
includes all skirting, awnings, interior cabinetry, and other 3,567
accessories and attachments that are permanently attached to and 3,568
incorporated as part of the home, but does not include any 3,569
furniture not permanently affixed to the home. 3,570
(2) "Manufacturer," "remanufacturer," and "distributor" 3,572
means a manufacturer, remanufacturer, or distributor of 3,573
manufactured homes or mobile homes. 3,574
(3) "Mobile home" has the same meaning as in division (O) 3,577
of section 4501.01 of the Revised Code and includes all skirting,
awnings, interior cabinetry, and other accessories and 3,578
attachments that are permanently attached to and incorporated as 3,579
part of the home, but does not include any furniture not 3,580
85
permanently affixed to the home. 3,581
(4) "New manufactured home" and "new mobile home" means a 3,583
manufactured or mobile home the legal title to which has never 3,584
been transferred by a manufacturer, remanufacturer, distributor, 3,585
or new motor vehicle dealer to a purchaser in this state who is 3,586
not a manufacturer, remanufacturer, distributor, or new motor 3,587
vehicle dealer. 3,588
(5) "New motor vehicle dealer" has the same meaning as in 3,590
section 4517.01 of the Revised Code. 3,592
(6) "Used manufactured home" and "used mobile home" means 3,594
a manufactured or mobile home the legal title to which is being 3,595
transferred or previously has been transferred by an owner other 3,596
than a new motor vehicle dealer. 3,597
(B) Notwithstanding other sections of this chapter or 3,600
Chapter 5741. of the Revised Code, the tax levied under such 3,602
chapters on the retail sales of manufactured homes and mobile 3,603
homes sold on or after January 1, 2000, shall be reported and 3,605
paid as provided in this section. For purposes of this chapter 3,606
and Chapter 5741. of the Revised Code, a manufactured home or a 3,607
mobile home sold on or after January 1, 2000, shall not be 3,609
considered a motor vehicle. 3,610
(C)(1) The transfer of a used manufactured home or used 3,613
mobile home on which the transfer tax imposed by section 322.06 3,614
of the Revised Code has been paid shall not be considered a sale 3,616
for purposes of this chapter or Chapter 5741. of the Revised Code 3,617
and no tax required by this chapter or Chapter 5741. of the 3,619
Revised Code shall be paid on such transfer. 3,620
(2) THE TAXES IMPOSED BY THIS CHAPTER AND CHAPTER 5741. OF 3,623
THE REVISED CODE DO NOT APPLY TO A NEW MANUFACTURED HOME OR NEW 3,624
MOBILE HOME THAT A DEALER SELLS TO THE UNITED STATES GOVERNMENT 3,625
OR TO THIS STATE OR ANY OF ITS POLITICAL SUBDIVISIONS. 3,626
(D) New motor vehicle dealers that purchase new 3,629
manufactured homes or new mobile homes from a manufacturer, 3,630
remanufacturer, distributor, or another dealer shall not pay the 3,631
86
tax imposed by this chapter to the seller or vendor at the time 3,632
of purchase.
(E) When a new motor vehicle dealer sells a new 3,635
manufactured home or new mobile home to a purchaser, other than 3,636
another new motor vehicle dealer purchasing such home for 3,637
subsequent sale by the dealer, the new motor vehicle dealer shall 3,638
be the consumer of such sale and shall remit the tax required by 3,639
this chapter and Chapter 5741. of the Revised Code. The price on 3,641
which the tax shall be paid is the aggregate value in money of 3,642
anything previously paid or delivered, or promised to be paid or 3,643
delivered, by the new motor vehicle dealer for that dealer's 3,644
previous purchase of the new manufactured or mobile home from a 3,645
manufacturer, remanufacturer, distributor, or other new motor 3,646
vehicle dealer. THE PRICE ON WHICH THE TAX SHALL BE PAID DOES 3,648
NOT INCLUDE ANY AMOUNT PAID BY A NEW MOTOR VEHICLE DEALER AS A 3,649
REFUNDABLE DEPOSIT FOR WHEELS AND AXLES THAT ARE USED TO TRANSFER 3,650
A NEW MANUFACTURED HOME OR NEW MOBILE HOME TO THE DEALER AND TO 3,651
THE PERSON WHO PURCHASES THE HOME FROM THE NEW MOTOR VEHICLE
DEALER TO THE EXTENT THE DEPOSIT ACTUALLY IS REFUNDED TO THE 3,652
DEALER, PROVIDED THAT THE AMOUNT OF THE DEPOSIT IS STATED 3,653
SEPARATELY FROM THE CONSIDERATION PAID OR DELIVERED, OR PROMISED 3,654
TO BE PAID OR DELIVERED, FOR THE PURCHASE OF THE HOME BY THE 3,655
DEALER. THE SEPARATE STATEMENT SHALL APPEAR ON THE SALES
AGREEMENT OR THE INITIAL INVOICE OR BILLING RENDERED BY THE 3,656
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR 3,657
VEHICLE DEALER TO THE NEW MOTOR VEHICLE DEALER THAT IS THE 3,658
CONSUMER OF THE HOME FOR THE PURPOSES OF THIS DIVISION. The tax 3,660
applies and shall be due from the dealer on the date the new 3,661
manufactured home or new mobile home is delivered to the 3,662
purchaser, the date the purchaser remits the full price for the 3,663
manufactured home or new mobile home to the dealer, or, in the 3,664
case of a dealer-financed transaction, the date the purchaser 3,665
completely executes the financing for the new manufactured home 3,666
or new mobile home, whichever date occurs first. The tax shall 3,667
87
be paid at the rate in effect in the county where the new 3,668
manufactured home or new mobile home is to be titled to the 3,669
purchaser.
(F) A new motor vehicle dealer shall not charge a tax 3,672
under this chapter or Chapter 5741. of the Revised Code to the 3,673
purchaser of a new manufactured home or a new mobile home, but 3,674
may pass the tax through to the purchaser as part of the dealer's 3,675
cost of the new manufactured home or new mobile home. 3,676
(G) A person performing repairs or improvements to a 3,679
manufactured home or a mobile home shall be considered the 3,680
consumer of all property used in the performance of the repairs 3,681
or improvements and shall not be considered to be making sales of 3,682
the repairs or improvements. 3,683
Section 2. That existing sections 319.202, 319.54, 321.24, 3,685
323.153, 323.156, 323.31, 323.611, 1317.13, 4501.01, 4503.06, 3,687
4503.061, 4503.063, 4503.067, 4505.06, 4505.11, 4513.01, 4517.01, 3,689
4517.03, 4517.24, 5701.02, and 5739.0210 of the Revised Code are 3,690
hereby repealed. 3,691
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 3,693
of the Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd 3,694
General Assembly, and sections 323.153 and 323.156 of the Revised 3,695
Code, as amended by this act, apply to 2000 and thereafter. 3,696
Section 4. Notwithstanding division (L)(5)(b) of section 3,698
4503.06 of the Revised Code, as amended by this act, in 2001, a 3,699
complaint against the true value of a home as appraised under 3,700
that section may be filed within 90 days of the effective date of 3,701
this act.
Section 5. Section 323.153 of the Revised Code is 3,703
presented in this act as a composite of the section as amended by 3,704
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all 3,705
of the 122nd General Assembly, with the new language of none of 3,707
the acts shown in capital letters. Section 4501.01 of the 3,708
Revised Code is presented in this act as a composite of the 3,709
section as amended by both Am. Sub. H.B. 600 and Sub. S.B. 242 of 3,710
88
the 123rd General Assembly, with the new language of neither of 3,711
the acts shown in capital letters. This is in recognition of the 3,712
principle stated in division (B) of section 1.52 of the Revised 3,713
Code that such amendments are to be harmonized where not 3,714
substantively irreconcilable and constitutes a legislative 3,715
finding that such is the resulting version in effect prior to the 3,716
effective date of this act.