REPRESENTATIVES Hoops, Jolivette

To amend section 5731.49 of the Revised Code to

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prohibit the charging of interest on recoupments of

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erroneously distributed estate tax revenue.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That section 5731.49 of the Revised Code be	4
amended to read as follows:	5

Sec. 5731.49.  At each semiannual settlement provided for by	6
section 5731.46 of the Revised Code, the county auditor shall	7
certify to the county auditor of any other county in which is	8
located in whole or in part any municipal corporation or township	9
to which any of the taxes collected under this chapter and not	10
previously accounted for, is due, a statement of the amount of	11
such taxes due to each corporation or township in such county	12
entitled to share in the distribution thereof. The amount due	13
upon such settlement to each such municipal corporation or	14
township, and to each municipal corporation and township in the	15
county in which the taxes are collected, shall be paid upon the	16
warrant of the county auditor to the county treasurer or other	17
proper officer of such municipal corporation or township. The	18
amount of any refund chargeable against any such municipal	19
corporation or township at the time of making such settlement,	20
shall be adjusted in determining the amount due to such municipal	21
corporation or township at such settlement; provided that if the	22
municipal corporation or township against which such refund is	23
chargeable is not entitled to share in the fund to be distributed	24
at such settlement, the auditor shall draw hisa warrant for the	25
amount in favor of the treasurer payable from any undivided	26
general taxes in the possession of such treasurer, unless such	27
municipal corporation or township is located in another county, in	28
which event the auditor shall issue a certificate for such amount	29
to the auditor of the proper county, who shall draw a like warrant	30
therefor payable from any undivided general taxes in the	31
possession of the treasurer of such county. In either case at the	32
next semiannual settlement of such undivided general taxes, the	33
amount of such warrant shall be deducted from the distribution of	34
taxes of such municipal corporation or township and charged	35
against the proceeds of levies for the general fund of such	36
municipal corporation or township, and a similar deduction shall	37
be made at each next semiannual settlement of such undivided	38
general taxes until such warrant has been satisfied in full.	39

If it is discovered that an amount of taxes collected under	40
this chapter has been paid in error to a township or municipal	41
corporation to which the taxes are not due under this chapter, the	42
township or municipal corporation to which the amount was	43
erroneously paid, when repaying that amount to any subdivision to	44
which the taxes were due, shall not be required to pay interest on	45
that amount.	46

Section 2. That existing section 5731.49 of the Revised Code	47
is hereby repealed.	48