As Passed by the House 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
REPRESENTATIVES MOTTLEY-JOLIVETTE-HAINES-HOOD-AMSTUTZ-DISTEL- 10
GRENDELL-TIBERI-CATES-D.MILLER-VERICH-BARNES-PERRY-SUTTON- 11
OGG-HARTNETT-DePIERO-MAIER-BARRETT-ROMAN-PATTON-YOUNG-CLANCY- 12
O'BRIEN-BRADING-PADGETT-SALERNO-WILLAMOWSKI-EVANS-GARDNER-NETZLEY- 13
BOYD-JONES-SULZER-TERWILLEGER-CALLENDER-THOMAS-DAMSCHRODER-BRITTON 13
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A B I L L
To amend sections 322.01, 322.02, 322.03, 322.05, 17
and 322.06 and to enact section 322.07 of the 19
Revised Code to authorize lower real property and
manufactured home transfer tax rates for property 21
owners who receive the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 22
Section 1. That sections 322.01, 322.02, 322.03, 322.05, 24
and 322.06 be amended and section 322.07 of the Revised Code be 25
enacted to read as follows:
Sec. 322.01. As used in sections 322.01 to 322.05 322.07 34
of the Revised Code: 35
(A) "Value" means, in the case of any deed not a gift in 37
whole or part, the amount of the full consideration therefor, 38
paid or to be paid for the real estate described in the deed, 39
including the amount of any liens thereon, with the following 40
exceptions: 41
(1) The amount owed on a debt secured by a mortgage which 43
has been of record at least twelve months prior to the date of 44
the conveyance and which is assumed by the purchaser; 45
(2) The difference between the full amount of 47
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consideration and the unpaid balance owed to the seller at the 48
time of the conveyance of property to a third party under a land 49
installment contract that has been of record at least twelve 50
months prior to the date of conveyance. 51
(B) "Value" means, in the case of a manufactured or mobile 54
home that is not a gift in whole or in part, the amount of the 55
full consideration paid or to be paid for the home, including the 56
amounts of any liens thereon. 57
(C) "Value" means, in the case of a gift in whole or part, 59
the estimated price the real estate described in the deed, or the 61
manufactured or mobile home, would bring in the open market and 63
under the then existing and prevailing market conditions in a 64
sale between a willing seller and a willing buyer, both 65
conversant with the property and with prevailing general price 66
levels.
(D) "Deed" means any deed, instrument, or writing by which 68
any real property or any interest in real property is granted, 69
assigned, transferred, or otherwise conveyed except that it does 70
not include any deed, instrument, or writing which grants, 71
assigns, transfers, or otherwise conveys any real property or 72
interests in real property exempted from the fee required by 73
division (F)(3) of section 319.54 of the Revised Code. 74
(E) "Manufactured home" has the same meaning as in 77
division (C)(4) of section 3781.06 of the Revised Code. 78
(F) "Mobile home" has the same meaning as in division (O) 81
of section 4501.01 of the Revised Code. 82
Sec. 322.02. (A) For the purpose of paying the costs of 91
enforcing and administering the tax and providing additional 92
general revenue for the county, any county may levy and collect a 93
tax to be known as the real property transfer tax on each deed 94
conveying real property or any interest in real property located 95
wholly or partially within the boundaries of such THE county at a 97
rate not to exceed thirty cents per hundred dollars for each one
hundred dollars or fraction thereof of the value of the real 98
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property or interest in real property located within the 99
boundaries of the county granted, assigned, transferred, or 100
otherwise conveyed by such THE deed. Such THE tax shall be 102
levied pursuant to a resolution adopted by the board of county 103
commissioners of such THE county and, EXCEPT AS PROVIDED IN 105
DIVISION (A) OF SECTION 322.07 OF THE REVISED CODE, shall be
levied at a uniform rate upon all deeds as defined in division 106
(D) of section 322.01 of the Revised Code. Prior to the adoption 108
of any such resolution, the board of county commissioners shall 109
conduct two public hearings thereon, the second hearing to be not 110
less than three nor more than ten days after the first. Notice 111
of the date, time, and place of such THE hearings shall be given 112
by publication in a newspaper of general circulation in the 113
county once a week on the same day of the week for two 114
consecutive weeks, the second publication being not less than ten 115
nor more than thirty days prior to the first hearing. Such THE 116
tax shall be levied upon the grantor named in the deed and shall 118
be paid by the grantor for the use of the county to the county 119
auditor at the time of the delivery of the deed as provided in 120
section 319.202 of the Revised Code and prior to the presentation 121
of the deed to the recorder of the county for recording. 122
(B) No resolution levying a real property transfer tax 124
pursuant to this section of the Revised Code or a manufactured 126
home transfer tax pursuant to section 322.06 of the Revised Code 127
shall be effective sooner than thirty days following its adoption 128
and such. SUCH A resolution is subject to a referendum as 129
provided in sections 305.31 to 305.41 of the Revised Code, unless 130
such THE resolution is adopted as an emergency measure necessary 131
for the immediate preservation of the public peace, health, or 132
safety, in which case it shall go into immediate effect. Such AN 133
emergency measure must receive an affirmative vote of all of the 134
members of the board of commissioners, and shall state the 135
reasons for such THE necessity. A resolution may direct the 136
board of elections to submit the question of levying the tax to 137
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the electors of the county at the next primary or general 138
election in the county occurring not less than seventy-five days 139
after such THE resolution is certified to the board. No such 140
resolution shall go into effect unless approved by a majority of 141
those voting upon it.
No real property transfer tax levied pursuant to this 143
section shall be applicable with respect to the conveyance of 144
real property unless such conveyance takes place on or after 145
January 1, 1968. 146
Sec. 322.03. The funds collected by a county levying a 155
real property transfer tax or a manufactured home transfer tax 156
pursuant to sections 322.01 to 322.06 322.07 of the Revised Code 157
shall be allocated and disbursed as follows: 158
(A) First, for payment of the costs incurred by the county 160
in the administration and enforcement of the tax; 161
(B) The balance remaining after payment of the expenses 163
referred to in division (A) of this section shall be deposited in 164
the county general fund to be expended for any purpose for which 165
general fund moneys of the county may be used, including the 166
acquisition or construction of permanent improvements, or in the 167
bond retirement fund for the payment of debt service charges on
notes or bonds of the county issued for the acquisition or 168
construction of permanent improvements. The amounts to be 169
deposited in each of such THE funds shall be determined by the 170
board of county commissioners.
Sec. 322.05. The levy of any excise, income, property, 179
real property, or manufactured home transfer tax or fee by the 180
state or by any political subdivision thereof OF THE STATE shall 181
not be construed as preempting the power of a county to levy a 182
real property or manufactured home transfer tax pursuant to 183
sections 322.01 to 322.06 322.07 of the Revised Code. 184
Sec. 322.06. (A) For the purpose of paying the costs of 194
enforcing and administering the tax and providing additional 195
general revenue for the county, any county may levy and collect a 196
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tax to be known as the manufactured home transfer tax on each 197
certificate of title that conveys, by resale on or after January 198
1, 2000, a used manufactured home or used mobile home, as defined 199
in division (A)(6) of section 5739.0210 of the Revised Code, 200
located wholly or partially within the boundaries of the county. 202
(B) The tax shall be assessed at a rate equal to the real 205
property transfer tax rate of the county as adopted and levied by 206
the county pursuant to section 322.02 of the Revised Code. 207
(C) The EXCEPT AS PROVIDED IN DIVISION (B) OF SECTION 209
322.07 OF THE REVISED CODE, THE manufactured home transfer tax 210
shall be levied at a uniform rate. THE TAX SHALL BE LEVIED 211
pursuant to a resolution adopted by the board of county 213
commissioners of the county in the manner prescribed by division 214
(A) of section 322.02 of the Revised Code.
(D) The tax shall be levied upon the grantor named on the 217
certificate of title and paid to the auditor of the county in 218
which the home is located at the time of the delivery of the 219
certificate of title and shall be for the use of the county. 220
Sec. 322.07. (A) BY RESOLUTION THE BOARD OF COUNTY 223
COMMISSIONERS MAY PRESCRIBE A LOWER RATE FOR THE REAL PROPERTY 224
TRANSFER TAX LEVIED UNDER SECTION 322.02 OF THE REVISED CODE THAN
THE UNIFORM RATE THAT IS OTHERWISE LEVIED. THE LOWER RATE SHALL 226
APPLY TO ANY DEED CONVEYING A HOMESTEAD FOR WHICH THE GRANTOR HAS
OBTAINED A CERTIFICATE OF REDUCTION IN TAXES UNDER SECTION 227
323.154 OF THE REVISED CODE FOR A REDUCTION UNDER DIVISION (A) OF 228
SECTION 323.152 OF THE REVISED CODE.
(B) A BOARD OF COUNTY COMMISSIONERS THAT PRESCRIBES A 231
LOWER REAL PROPERTY TRANSFER TAX RATE UNDER DIVISION (A) OF THIS 232
SECTION SHALL PRESCRIBE THE SAME LOWER RATE FOR THE MANUFACTURED 233
HOME TRANSFER TAX IF IT LEVIES A MANUFACTURED HOME TRANSFER TAX 234
UNDER SECTION 322.06 OF THE REVISED CODE. THE LOWER MANUFACTURED 237
HOME TRANSFER TAX RATE SHALL APPLY TO ANY CERTIFICATE OF TITLE 238
CONVEYING A USED MANUFACTURED OR USED MOBILE HOME FOR WHICH THE 239
GRANTOR HAS OBTAINED A CERTIFICATE OF REDUCTION IN ASSESSABLE 240
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VALUE UNDER SECTION 4503.067 OF THE REVISED CODE. 243
Section 2. That existing sections 322.01, 322.02, 322.03, 245
322.05, and 322.06 of the Revised Code are hereby repealed. 246