As Passed by the Senate 1
123rd General Assembly 4
Regular Session Am. S. B. No. 41 5
1999-2000 6
SENATORS GARDNER-MUMPER-DRAKE-JOHNSON-BLESSING-DiDONATO-SPADA- 8
NEIN-WATTS-WHITE-LATTA-OELSLAGER-SCHAFRATH-ARMBRUSTER-RAY 9
_________________________________________________________________ 11
A B I L L
To amend sections 322.01, 322.02, 322.03, 322.05, 13
and 322.06 and to enact section 322.07 of the 15
Revised Code to authorize lower real property and
manufactured home transfer tax rates for property 17
owners who receive the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. That sections 322.01, 322.02, 322.03, 322.05, 20
and 322.06 be amended and section 322.07 of the Revised Code be 21
enacted to read as follows:
Sec. 322.01. As used in sections 322.01 to 322.05 322.07 30
of the Revised Code: 31
(A) "Value" means, in the case of any deed not a gift in 33
whole or part, the amount of the full consideration therefor, 34
paid or to be paid for the real estate described in the deed, 35
including the amount of any liens thereon, with the following 36
exceptions: 37
(1) The amount owed on a debt secured by a mortgage which 39
has been of record at least twelve months prior to the date of 40
the conveyance and which is assumed by the purchaser; 41
(2) The difference between the full amount of 43
consideration and the unpaid balance owed to the seller at the 44
time of the conveyance of property to a third party under a land 45
installment contract that has been of record at least twelve 46
months prior to the date of conveyance. 47
(B) "Value" means, in the case of a manufactured or mobile 50
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home that is not a gift in whole or in part, the amount of the 51
full consideration paid or to be paid for the home, including the 52
amounts of any liens thereon. 53
(C) "Value" means, in the case of a gift in whole or part, 55
the estimated price the real estate described in the deed, or the 57
manufactured or mobile home, would bring in the open market and 59
under the then existing and prevailing market conditions in a 60
sale between a willing seller and a willing buyer, both 61
conversant with the property and with prevailing general price 62
levels.
(D) "Deed" means any deed, instrument, or writing by which 64
any real property or any interest in real property is granted, 65
assigned, transferred, or otherwise conveyed except that it does 66
not include any deed, instrument, or writing which grants, 67
assigns, transfers, or otherwise conveys any real property or 68
interests in real property exempted from the fee required by 69
division (F)(3) of section 319.54 of the Revised Code. 70
(E) "Manufactured home" has the same meaning as in 73
division (C)(4) of section 3781.06 of the Revised Code. 74
(F) "Mobile home" has the same meaning as in division (O) 77
of section 4501.01 of the Revised Code. 78
Sec. 322.02. (A) For the purpose of paying the costs of 87
enforcing and administering the tax and providing additional 88
general revenue for the county, any county may levy and collect a 89
tax to be known as the real property transfer tax on each deed 90
conveying real property or any interest in real property located 91
wholly or partially within the boundaries of such THE county at a 93
rate not to exceed thirty cents per hundred dollars for each one
hundred dollars or fraction thereof of the value of the real 94
property or interest in real property located within the 95
boundaries of the county granted, assigned, transferred, or 96
otherwise conveyed by such THE deed. Such THE tax shall be 98
levied pursuant to a resolution adopted by the board of county 99
commissioners of such THE county and, EXCEPT AS PROVIDED IN 101
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DIVISION (A) OF SECTION 322.07 OF THE REVISED CODE, shall be
levied at a uniform rate upon all deeds as defined in division 102
(D) of section 322.01 of the Revised Code. Prior to the adoption 104
of any such resolution, the board of county commissioners shall 105
conduct two public hearings thereon, the second hearing to be not 106
less than three nor more than ten days after the first. Notice 107
of the date, time, and place of such THE hearings shall be given 108
by publication in a newspaper of general circulation in the 109
county once a week on the same day of the week for two 110
consecutive weeks, the second publication being not less than ten 111
nor more than thirty days prior to the first hearing. Such THE 112
tax shall be levied upon the grantor named in the deed and shall 114
be paid by the grantor for the use of the county to the county 115
auditor at the time of the delivery of the deed as provided in 116
section 319.202 of the Revised Code and prior to the presentation 117
of the deed to the recorder of the county for recording. 118
(B) No resolution levying a real property transfer tax 120
pursuant to this section of the Revised Code or a manufactured 122
home transfer tax pursuant to section 322.06 of the Revised Code 123
shall be effective sooner than thirty days following its adoption 124
and such. SUCH A resolution is subject to a referendum as 125
provided in sections 305.31 to 305.41 of the Revised Code, unless 126
such THE resolution is adopted as an emergency measure necessary 127
for the immediate preservation of the public peace, health, or 128
safety, in which case it shall go into immediate effect. Such AN 129
emergency measure must receive an affirmative vote of all of the 130
members of the board of commissioners, and shall state the 131
reasons for such THE necessity. A resolution may direct the 132
board of elections to submit the question of levying the tax to 133
the electors of the county at the next primary or general 134
election in the county occurring not less than seventy-five days 135
after such THE resolution is certified to the board. No such 136
resolution shall go into effect unless approved by a majority of 137
those voting upon it.
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No real property transfer tax levied pursuant to this 139
section shall be applicable with respect to the conveyance of 140
real property unless such conveyance takes place on or after 141
January 1, 1968. 142
Sec. 322.03. The funds collected by a county levying a 151
real property transfer tax or a manufactured home transfer tax 152
pursuant to sections 322.01 to 322.06 322.07 of the Revised Code 153
shall be allocated and disbursed as follows: 154
(A) First, for payment of the costs incurred by the county 156
in the administration and enforcement of the tax; 157
(B) The balance remaining after payment of the expenses 159
referred to in division (A) of this section shall be deposited in 160
the county general fund to be expended for any purpose for which 161
general fund moneys of the county may be used, including the 162
acquisition or construction of permanent improvements, or in the 163
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 164
construction of permanent improvements. The amounts to be 165
deposited in each of such THE funds shall be determined by the 166
board of county commissioners.
Sec. 322.05. The levy of any excise, income, property, 175
real property, or manufactured home transfer tax or fee by the 176
state or by any political subdivision thereof OF THE STATE shall 177
not be construed as preempting the power of a county to levy a 178
real property or manufactured home transfer tax pursuant to 179
sections 322.01 to 322.06 322.07 of the Revised Code. 180
Sec. 322.06. (A) For the purpose of paying the costs of 190
enforcing and administering the tax and providing additional 191
general revenue for the county, any county may levy and collect a 192
tax to be known as the manufactured home transfer tax on each 193
certificate of title that conveys, by resale on or after January 194
1, 2000, a used manufactured home or used mobile home, as defined 195
in division (A)(6) of section 5739.0210 of the Revised Code, 196
located wholly or partially within the boundaries of the county. 198
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(B) The tax shall be assessed at a rate equal to the real 201
property transfer tax rate of the county as adopted and levied by 202
the county pursuant to section 322.02 of the Revised Code. 203
(C) The EXCEPT AS PROVIDED IN DIVISION (B) OF SECTION 205
322.07 OF THE REVISED CODE, THE manufactured home transfer tax 206
shall be levied at a uniform rate. THE TAX SHALL BE LEVIED 207
pursuant to a resolution adopted by the board of county 209
commissioners of the county in the manner prescribed by division 210
(A) of section 322.02 of the Revised Code.
(D) The tax shall be levied upon the grantor named on the 213
certificate of title and paid to the auditor of the county in 214
which the home is located at the time of the delivery of the 215
certificate of title and shall be for the use of the county. 216
Sec. 322.07. (A) BY RESOLUTION THE BOARD OF COUNTY 219
COMMISSIONERS MAY PRESCRIBE A LOWER RATE FOR THE REAL PROPERTY 220
TRANSFER TAX LEVIED UNDER SECTION 322.02 OF THE REVISED CODE THAN
THE UNIFORM RATE THAT IS OTHERWISE LEVIED. THE LOWER RATE SHALL 222
APPLY TO ANY DEED CONVEYING A HOMESTEAD FOR WHICH THE GRANTOR HAS
OBTAINED A CERTIFICATE OF REDUCTION IN TAXES UNDER SECTION 223
323.154 OF THE REVISED CODE FOR A REDUCTION UNDER DIVISION (A) OF 224
SECTION 323.152 OF THE REVISED CODE.
(B) A BOARD OF COUNTY COMMISSIONERS THAT PRESCRIBES A 227
LOWER REAL PROPERTY TRANSFER TAX RATE UNDER DIVISION (A) OF THIS 228
SECTION SHALL PRESCRIBE THE SAME LOWER RATE FOR THE MANUFACTURED 229
HOME TRANSFER TAX IF IT LEVIES A MANUFACTURED HOME TRANSFER TAX 230
UNDER SECTION 322.06 OF THE REVISED CODE. THE LOWER MANUFACTURED 233
HOME TRANSFER TAX RATE SHALL APPLY TO ANY CERTIFICATE OF TITLE 234
CONVEYING A USED MANUFACTURED OR USED MOBILE HOME FOR WHICH THE 235
GRANTOR HAS OBTAINED A CERTIFICATE OF REDUCTION IN ASSESSABLE 236
VALUE UNDER SECTION 4503.067 OF THE REVISED CODE. 239
Section 2. That existing sections 322.01, 322.02, 322.03, 241
322.05, and 322.06 of the Revised Code are hereby repealed. 242