REPRESENTATIVES Carey, Britton, Cates, Calvert, Seitz, G. Smith, Jolivette, Rhine, Flowers, Schmidt, Faber, Aslanides, Metzger, Carano, Hagan, Latta, Latell, Roman, Williams, Fessler, Fedor, Webster, Husted, Lendrum, Widowfield, Ford, Damschroder, Collier, Brinkman, Metelsky, Hollister, Gilb, Ogg, Grendell, Willamowski, Clancy, Reidelbach, Schneider, Buehrer, Core, Niehaus, Evans, Reinhard, McGregor, Hughes, Peterson, Hoops, Coates, Setzer, Flannery, Wilson, Sulzer, Barrett, DePiero, Redfern, Schaffer, Kilbane, Seaver, Oakar, Hartnett, Distel, Young, S. Smith, Manning, Krupinski, Olman, Blasdel, Woodard, Kearns, Carmichael, Trakas, D. Miller, Patton, Otterman, Allen, Brown, R. Miller, Strahorn, Jones

To amend sections 4503.06 and 5715.19 of the Revised

1

Code to extend the time within which taxpayers may

2

file complaints against manufactured home or real

3

property taxes to extend the time within which

4

members of the National Guard and reserve

5

components of the Armed Forces of the United States

6

who have been called to active or other duty under

7

Operation Enduring Freedom, Operation Noble Eagle,

8

or the Governor's directive of September 28, 2001,

9

must pay real property and manufactured home taxes,

10

and to declare an emergency.

11

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

Section 1. That sections 4503.06 and 5715.19 of the Revised	12
Code be amended to read as follows:	13

Sec. 4503.06.  (A) The owner of each manufactured or mobile	14
home that has acquired situs in this state shall pay either a real	15
property tax pursuant to Title LVII of the Revised Code or a	16
manufactured home tax pursuant to division (C) of this section.	17

(B) The owner of a manufactured or mobile home shall pay	18
real property taxes if either of the following applies:	19

(1) The manufactured or mobile home acquired situs in the	20
state or ownership in the home was transferred on or after January	21
1, 2000, and all of the following apply:	22

(a) The home is affixed to a permanent foundation as defined	23
in division (C)(5) of section 3781.06 of the Revised Code;	24

(b) The home is located on land that is owned by the owner	25
of the home;	26

(c) The certificate of title has been inactivated by the	27
clerk of the court of common pleas that issued it, pursuant to	28
division (H) of section 4505.11 of the Revised Code.	29

(2) The manufactured or mobile home acquired situs in the	30
state or ownership in the home was transferred before January 1,	31
2000, and all of the following apply:	32

(a) The home is affixed to a permanent foundation as defined	33
in division (C)(5) of section 3781.06 of the Revised Code;	34

(b) The home is located on land that is owned by the owner	35
of the home;	36

(c) The owner of the home has elected to have the home taxed	37
as real property and, pursuant to section 4505.11 of the Revised	38
Code, has surrendered the certificate of title to the auditor of	39
the county containing the taxing district in which the home has	40
its situs, together with proof that all taxes have been paid;	41

(d) The county auditor has placed the home on the real	42
property tax list and delivered the certificate of title to the	43
clerk of the court of common pleas that issued it and the clerk	44
has inactivated the certificate.	45

(C)(1) Any mobile or manufactured home that is not taxed as	46
real property as provided in division (B) of this section is	47
subject to an annual manufactured home tax, payable by the owner,	48
for locating the home in this state. The tax as levied in this	49
section is for the purpose of supplementing the general revenue	50
funds of the local subdivisions in which the home has its situs	51
pursuant to this section.	52

(2) The year for which the manufactured home tax is levied	53
commences on the first day of January and ends on the following	54
thirty-first day of December. The state shall have the first lien	55
on any manufactured or mobile home on the list for the amount of	56
taxes, penalties, and interest charged against the owner of the	57
home under this section. The lien of the state for the tax for a	58
year shall attach on the first day of January to a home that has	59
acquired situs on that date. The lien for a home that has not	60
acquired situs on the first day of January, but that acquires	61
situs during the year, shall attach on the next first day of	62
January. The lien shall continue until the tax, including any	63
penalty or interest, is paid.	64

(3)(a) The situs of a manufactured or mobile home located in	65
this state on the first day of January is the local taxing	66
district in which the home is located on that date.	67

(b) The situs of a manufactured or mobile home not located	68
in this state on the first day of January, but located in this	69
state subsequent to that date, is the local taxing district in	70
which the home is located thirty days after it is acquired or	71
first enters this state.	72

(4) The tax is collected by and paid to the county treasurer	73
of the county containing the taxing district in which the home has	74
its situs.	75

(D) The manufactured home tax shall be computed and assessed	76
by the county auditor of the county containing the taxing district	77
in which the home has its situs as follows:	78

(1) On a home that acquired situs in this state prior to	79
January 1, 2000;	80

(a) By multiplying the assessable value of the home by the	81
tax rate of the taxing district in which the home has its situs,	82
and deducting from the product thus obtained any reduction	83
authorized under section 4503.065 of the Revised Code. The tax	84
levied under this formula shall not be less than thirty-six	85
dollars, unless the home qualifies for a reduction in assessable	86
value under section 4503.065 of the Revised Code, in which case	87
there shall be no minimum tax and the tax shall be the amount	88
calculated under this division.	89

(b) The assessable value of the home shall be forty per cent	90
of the amount arrived at by the following computation:	91

(i) If the cost to the owner, or market value at time of	92
purchase, whichever is greater, of the home includes the	93
furnishings and equipment, such cost or market value shall be	94
multiplied according to the following schedule:	95

The first calendar year means any period between the first	109
day of January and the thirty-first day of December of the first	110
year.	111

(ii) If the cost to the owner, or market value at the time	112
of purchase, whichever is greater, of the home does not include	113
the furnishings and equipment, such cost or market value shall be	114
multiplied according to the following schedule:	115

The first calendar year means any period between the first	129
day of January and the thirty-first day of December of the first	130
year.	131

(2) On a home in which ownership was transferred or that	132
first acquired situs in this state on or after January 1, 2000:	133

(a) By multiplying the assessable value of the home by the	134
effective tax rate, as defined in section 323.08 of the Revised	135
Code, for residential real property of the taxing district in	136
which the home has its situs, and deducting from the product thus	137
obtained the reductions required or authorized under section	138
319.302, division (B) of section 323.152, or section 4503.065 of	139
the Revised Code.	140

(b) The assessable value of the home shall be thirty-five	141
per cent of its true value as determined under division (L) of	142
this section.	143

(3) On or before the fifteenth day of January each year,	144
the auditor shall record the assessable value and the amount of	145
tax on the manufactured or mobile home on the tax list and deliver	146
a duplicate of the list to the county treasurer. In the case of	147
an emergency as defined in section 323.17 of the Revised Code, the	148
tax commissioner, by journal entry, may extend the times for	149
delivery of the duplicate for an additional fifteen days upon	150
receiving a written application from the county auditor regarding	151
an extension for the delivery of the duplicate, or from the county	152
treasurer regarding an extension of the time for the billing and	153
collection of taxes. The application shall contain a statement	154
describing the emergency that will cause the unavoidable delay and	155
must be received by the tax commissioner on or before the last day	156
of the month preceding the day delivery of the duplicate is	157
otherwise required. When an extension is granted for delivery of	158
the duplicate, the time period for payment of taxes shall be	159
extended for a like period of time. When a delay in the closing	160
of a tax collection period becomes unavoidable, the tax	161
commissioner, upon application by the county auditor and county	162
treasurer, may order the time for payment of taxes to be extended	163
if the tax commissioner determines that penalties have accrued or	164
would otherwise accrue for reasons beyond the control of the	165
taxpayers of the county. The order shall prescribe the final	166
extended date for payment of taxes for that collection period.	167

(4) After January 1, 1999, the owner of a manufactured or	168
mobile home taxed pursuant to division (D)(1) of this section may	169
elect to have the home taxed pursuant to division (D)(2) of this	170
section by filing a written request with the county auditor of the	171
taxing district in which the home is located on or before the	172
first day of December of any year. Upon the filing of the	173
request, the county auditor shall determine whether all taxes	174
levied under division (D)(1) of this section have been paid, and	175
if those taxes have been paid, the county auditor shall tax the	176
manufactured or mobile home pursuant to division (D)(2) of this	177
section commencing in the next tax year.	178

(5) A manufactured or mobile home that acquired situs in	179
this state prior to January 1, 2000, shall be taxed pursuant to	180
division (D)(2) of this section if no manufactured home tax had	181
been paid for the home and the home was not exempted from taxation	182
pursuant to division (E) of this section for the year for which	183
the taxes were not paid.	184

(6)(a) Immediately upon receipt of any manufactured home tax	185
duplicate from the county auditor, but not less than twenty days	186
prior to the last date on which the first one-half taxes may be	187
paid without penalty as prescribed in division (F) of this	188
section, the county treasurer shall cause to be prepared and	189
mailed or delivered to each person charged on that duplicate with	190
taxes, or to an agent designated by such person, the tax bill	191
prescribed by the tax commissioner under division (D)(7) of this	192
section. When taxes are paid by installments, the county	193
treasurer shall mail or deliver to each person charged on such	194
duplicate or the agent designated by such person a second tax bill	195
showing the amount due at the time of the second tax collection.	196
The second half tax bill shall be mailed or delivered at least	197
twenty days prior to the close of the second half tax collection	198
period. A change in the mailing address of any tax bill shall be	199
made in writing to the county treasurer. Failure to receive a	200
bill required by this section does not excuse failure or delay to	201
pay any taxes shown on the bill or, except as provided in division	202
(A) of section 5715.39 of the Revised Code, avoid any penalty,	203
interest, or charge for such delay.	204

(b) After delivery of the copy of the delinquent	205
manufactured home tax list under division (H) of this section, the	206
county treasurer may prepare and mail to each person in whose name	207
a home is listed an additional tax bill showing the total amount	208
of delinquent taxes charged against the home as shown on the list.	209
The tax bill shall include a notice that the interest charge	210
prescribed by division (G) of this section has begun to accrue.	211

(7) Each tax bill prepared and mailed or delivered under	212
division (D)(6) of this section shall be in the form and contain	213
the information required by the tax commissioner. The	214
commissioner may prescribe different forms for each county and may	215
authorize the county auditor to make up tax bills and tax receipts	216
to be used by the county treasurer. The tax bill shall not	217
contain or be mailed or delivered with any information or material	218
that is not required by this section or that is not authorized by	219
section 321.45 of the Revised Code or by the tax commissioner. In	220
addition to the information required by the commissioner, each tax	221
bill shall contain the following information:	222

(a) The taxes levied and the taxes charged and payable	223
against the manufactured or mobile home;	224

(b) The following notice: "Notice: If the taxes are not	225
paid within sixty days after the county auditor delivers the	226
delinquent manufactured home tax list to the county treasurer, you	227
and your home may be subject to collection proceedings for tax	228
delinquency." Failure to provide such notice has no effect upon	229
the validity of any tax judgment to which a home may be subjected.	230

(c) In the case of manufactured or mobile homes taxed under	231
division (D)(2) of this section, the following additional	232
information:	233

(i) The effective tax rate. The words "effective tax rate"	234
shall appear in boldface type.	235

(ii) The following notice: "Notice: If the taxes charged	236
against this home have been reduced by the 2-1/2 per cent tax	237
reduction for residences occupied by the owner but the home is not	238
a residence occupied by the owner, the owner must notify the	239
county auditor's office not later than March 31 of the year for	240
which the taxes are due. Failure to do so may result in the owner	241
being convicted of a fourth degree misdemeanor, which is	242
punishable by imprisonment up to 30 days, a fine up to $250, or	243
both, and in the owner having to repay the amount by which the	244
taxes were erroneously or illegally reduced, plus any interest	245
that may apply.	246

If the taxes charged against this home have not been reduced	247
by the 2-1/2 per cent tax reduction and the home is a residence	248
occupied by the owner, the home may qualify for the tax reduction.	249
To obtain an application for the tax reduction or further	250
information, the owner may contact the county auditor's office at	251
.......... (insert the address and telephone number of the county	252
auditor's office)."	253

(E)(1) A manufactured or mobile home is not subject to this	254
section when any of the following applies:	255

(a) It is taxable as personal property pursuant to section	256
5709.01 of the Revised Code. Any manufactured or mobile home that	257
is used as a residence shall be subject to this section and shall	258
not be taxable as personal property pursuant to section 5709.01 of	259
the Revised Code.	260

(b) It bears a license plate issued by any state other than	261
this state unless the home is in this state in excess of an	262
accumulative period of thirty days in any calendar year.	263

(c) The annual tax has been paid on the home in this state	264
for the current year.	265

(d) The tax commissioner has determined, pursuant to section	266
5715.27 of the Revised Code, that the property is exempt from	267
taxation, or would be exempt from taxation under Chapter 5709. of	268
the Revised Code if it were classified as real property.	269

(2) A travel trailer or park trailer, as these terms are	270
defined in section 4501.01 of the Revised Code, is not subject to	271
this section if it is unused or unoccupied and stored at the	272
owner's normal place of residence or at a recognized storage	273
facility.	274

(3) A travel trailer or park trailer, as these terms are	275
defined in section 4501.01 of the Revised Code, is subject to this	276
section and shall be taxed as a manufactured or mobile home if it	277
has a situs longer than thirty days in one location and is	278
connected to existing utilities, unless either of the following	279
applies:	280

(a) The situs is in a state facility or a camping or park	281
area as defined in division (B), (G), (H), or (R) of section	282
3733.01 of the Revised Code;	283

(b) The situs is in a camping or park area that is a tract	284
of land that has been limited to recreational use by deed or	285
zoning restrictions and subdivided for sale of five or more	286
individual lots for the express or implied purpose of occupancy by	287
either self-contained recreational vehicles as defined in division	288
(E) of section 3733.01 of the Revised Code or by dependent	289
recreational vehicles as defined in division (F) of section	290
3733.01 of the Revised Code.	291

(F) Except as provided in division (D)(3) of this section,	292
the manufactured home tax is due and payable as follows:	293

(1) When a manufactured or mobile home has a situs in this	294
state, as provided in this section, on the first day of January,	295
one-half of the amount of the tax is due and payable on or before	296
the first day of March and the balance is due and payable on or	297
before the thirty-first day of July. At the option of the owner	298
of the home, the tax for the entire year may be paid in full on	299
the first day of March.	300

(2) When a manufactured or mobile home first acquires a	301
situs in this state after the first day of January, no tax is due	302
and payable for that year.	303

(G)(1) If one-half of the current taxes charged under this	304
section against a manufactured or mobile home, together with the	305
full amount of any delinquent taxes or any installment thereof	306
required to be paid under a written undertaking, are not paid on	307
or before the thirty-first day of January in that year, or on or	308
before the last day for such payment as extended pursuant to	309
section 4503.063 of the Revised Code, a penalty of ten per cent	310
shall be charged against the unpaid balance of such half of the	311
current taxes. If the total amount of all such taxes is not paid	312
on or before the thirty-first day of July, next thereafter, or on	313
or before the last day for such payment as extended pursuant to	314
section 4503.063 of the Revised Code, a like penalty shall be	315
charged on the balance of the total amount of such unpaid current	316
taxes.	317

(2)(a) On the first day of the month following the last day	318
the second installment of taxes may be paid without penalty	319
beginning in 2000, interest shall be charged against and computed	320
on all delinquent taxes other than the current taxes that became	321
delinquent taxes at the close of the last day such second	322
installment could be paid without penalty. The charge shall be	323
for interest that accrued during the period that began on the	324
preceding first day of December and ended on the last day of the	325
month that included the last date such second installment could be	326
paid without penalty. The interest shall be computed at the rate	327
per annum prescribed by section 5703.47 of the Revised Code and	328
shall be entered as a separate item on the delinquent manufactured	329
home tax list compiled under division (H) of this section.	330

(b) On the first day of December beginning in 2000, the	331
interest shall be charged against and computed on all delinquent	332
taxes. The charge shall be for interest that accrued during the	333
period that began on the first day of the month following the last	334
date prescribed for the payment of the second installment of taxes	335
in the current year and ended on the immediately preceding last	336
day of November. The interest shall be computed at the rate per	337
annum prescribed by section 5703.47 of the Revised Code and shall	338
be entered as a separate item on the delinquent manufactured home	339
tax list.	340

(c) After a valid undertaking has been entered into for the	341
payment of any delinquent taxes, no interest shall be charged	342
against such delinquent taxes while the undertaking remains in	343
effect in compliance with section 323.31 of the Revised Code. If	344
a valid undertaking becomes void, interest shall be charged	345
against the delinquent taxes for the periods that interest was not	346
permitted to be charged while the undertaking was in effect. The	347
interest shall be charged on the day the undertaking becomes void	348
and shall equal the amount of interest that would have been	349
charged against the unpaid delinquent taxes outstanding on the	350
dates on which interest would have been charged thereon under	351
divisions (G)(1) and (2) of this section had the undertaking not	352
been in effect.	353

(3) If the full amount of the taxes due at either of the	354
times prescribed by division (F) of this section is paid within	355
ten days after such time, the county treasurer shall waive the	356
collection of and the county auditor shall remit one-half of the	357
penalty provided for in this division for failure to make that	358
payment by the prescribed time.	359

(4) The treasurer shall compile and deliver to the county	360
auditor a list of all tax payments the treasurer has received as	361
provided in division (G)(3) of this section. The list shall	362
include any information required by the auditor for the remission	363
of the penalties waived by the treasurer. The taxes so collected	364
shall be included in the settlement next succeeding the settlement	365
then in process.	366

(H)(1) Beginning in 2000, the county auditor shall compile	367
annually a "delinquent manufactured home tax list" consisting of	368
homes the county treasurer's records indicate have taxes that were	369
not paid within the time prescribed by divisions (D)(3) and (F)	370
of this section, have taxes that remain unpaid from prior years,	371
or have unpaid tax penalties or interest that have been assessed.	372

(2) Within thirty days after the settlement under division	373
(H)(2) of section 321.24 of the Revised Code beginning in 2000,	374
the county auditor shall deliver a copy of the delinquent	375
manufactured home tax list to the county treasurer. The auditor	376
shall update and publish the delinquent manufactured home tax list	377
annually in the same manner as delinquent real property tax lists	378
are published. The county auditor shall apportion the cost of	379
publishing the list among taxing districts in proportion to the	380
amount of delinquent manufactured home taxes so published that	381
each taxing district is entitled to receive upon collection of	382
those taxes.	383

(3) When taxes, penalties, or interest are charged	384
against a person on the delinquent manufactured home tax list and	385
are not paid within sixty days after the list is delivered to the	386
county treasurer, the county treasurer shall, in addition to any	387
other remedy provided by law for the collection of taxes,	388
penalties, and interest, enforce collection of such taxes,	389
penalties, and interest by civil action in the name of the	390
treasurer against the owner for the recovery of the unpaid taxes	391
following the procedures for the recovery of delinquent real	392
property taxes in sections 323.25 to 323.28 of the Revised Code.	393
The action may be brought in municipal or county court, provided	394
the amount charged does not exceed the monetary limitations for	395
original jurisdiction for civil actions in those courts.	396

It is sufficient, having made proper parties to the suit, for	397
the treasurer to allege in the treasurer's bill of particulars or	398
petition that the taxes stand chargeable on the books of the	399
county treasurer against such person, that they are due and	400
unpaid, and that such person is indebted in the amount of taxes	401
appearing to be due the county. The treasurer need not set forth	402
any other matter relating thereto. If it is found on the trial of	403
the action that the person is indebted to the state, judgment	404
shall be rendered in favor of the treasurer prosecuting the	405
action. The judgment debtor is not entitled to the benefit of any	406
law for stay of execution or exemption of property from levy or	407
sale on execution in the enforcement of the judgment.	408

(I) The total amount of taxes collected shall be distributed	409
in the following manner: four per cent shall be allowed as	410
compensation to the county auditor for the county auditor's	411
service in assessing the taxes; two per cent shall be allowed as	412
compensation to the county treasurer for the services the county	413
treasurer renders as a result of the tax levied by this section.	414
Such amounts shall be paid into the county treasury, to the credit	415
of the county general revenue fund, on the warrant of the county	416
auditor. Fees to be paid to the credit of the real estate	417
assessment fund shall be collected pursuant to division (B) of	418
section 319.54 of the Revised Code and paid into the county	419
treasury, on the warrant of the county auditor. The balance of	420
the taxes collected shall be distributed among the taxing	421
subdivisions of the county in which the taxes are collected and	422
paid in the same ratio as those taxes were collected for the	423
benefit of the taxing subdivision. The taxes levied and revenues	424
collected under this section shall be in lieu of any general	425
property tax and any tax levied with respect to the privilege of	426
using or occupying a manufactured or mobile home in Ohio except as	427
provided in sections 4503.04 and 5741.02 of the Revised Code.	428

(J) An agreement to purchase or a bill of sale for a	429
manufactured home shall show whether or not the furnishings and	430
equipment are included in the purchase price.	431

(K) If the county treasurer and the county prosecuting	432
attorney agree that an item charged on the delinquent manufactured	433
home tax list is uncollectible, they shall certify that	434
determination and the reasons to the county board of revision. If	435
the board determines the amount is uncollectible, it shall certify	436
its determination to the county auditor, who shall strike the item	437
from the list.	438

(L)(1) The county auditor shall appraise at its true value	439
any manufactured or mobile home in which ownership is transferred	440
or which first acquires situs in this state on or after January 1,	441
2000, and any manufactured or mobile home the owner of which has	442
elected, under division (D)(4) of this section, to have the home	443
taxed under division (D)(2) of this section. The true value shall	444
include the value of the home, any additions, and any fixtures,	445
but not any furnishings in the home. In determining the true	446
value of a manufactured or mobile home, the auditor shall consider	447
all facts and circumstances relating to the value of the home,	448
including its age, its capacity to function as a residence, any	449
obsolete characteristics, and other factors that may tend to prove	450
its true value.	451

(2)(a) If a manufactured or mobile home has been the subject	452
of an arm's length sale between a willing seller and a willing	453
buyer within a reasonable length of time prior to the	454
determination of true value, the auditor shall consider the sale	455
price of the home to be the true value for taxation purposes.	456

(b) The sale price in an arm's length transaction between a	457
willing seller and a willing buyer shall not be considered the	458
true value of the home if either of the following occurred after	459
the sale:	460

(i) The home has lost value due to a casualty;

461

(ii) An addition or fixture has been added to the home.

462

(3) The auditor shall have each home viewed and appraised at	463
least once in each six-year period in the same year in which real	464
property in the county is appraised pursuant to Chapter 5713. of	465
the Revised Code, and shall update the appraised values in the	466
third calendar year following the appraisal. The person viewing	467
or appraising a home may enter the home to determine by actual	468
view any additions or fixtures that have been added since the last	469
appraisal. In conducting the appraisals and establishing the true	470
value, the auditor shall follow the procedures set forth for	471
appraising real property in sections 5713.01 and 5713.03 of the	472
Revised Code.	473

(4) The auditor shall place the true value of each home on	474
the manufactured home tax list upon completion of an appraisal.	475

(5)(a) If the auditor changes the true value of a home, the	476
auditor shall notify the owner of the home in writing, delivered	477
by mail or in person. The notice shall be given at least thirty	478
days prior to the issuance of any tax bill that reflects the	479
change. Failure to receive the notice does not invalidate any	480
proceeding under this section.	481

(b) Any owner of a home or any other person or party listed	482
in division (A)(1) of section 5715.19 of the Revised Code may file	483
a complaint against the true value of the home as appraised under	484
this section. The complaint shall be filed with the county board	485
of revisionauditor on or before the thirty-first day of March of	486
the current tax year or thedate of closing of the collection for	487
the first half of manufactured home taxes for the current tax	488
year, whichever is later. The auditor shall present to the county	489
board of revision all complaints filed with the auditor under this	490
section. The board shall hear and investigate the complaint and	491
may take action on it as provided under sections 5715.11 to	492
5715.19 of the Revised Code.	493

(c) If the county board of revision determines, pursuant to	494
a complaint against the valuation of a manufactured or mobile home	495
filed under this section, that the amount of taxes, assessments,	496
or other charges paid was in excess of the amount due based on the	497
valuation as finally determined, then the overpayment shall be	498
refunded in the manner prescribed in section 5715.22 of the	499
Revised Code.	500

(d) Payment of all or part of a tax under this section for	501
any year for which a complaint is pending before the county board	502
of revision does not abate the complaint or in any way affect the	503
hearing and determination thereof.	504

(M) If the county auditor determines that any tax,	505
assessment, charge, or any part thereof has been erroneously	506
charged as a result of a clerical error as defined in section	507
319.35 of the Revised Code, the county treasurer and the county	508
board of revision shall remove the erroneous charges on the	509
manufactured home tax list or delinquent manufactured home tax	510
list, and refund any erroneous charges that have been collected,	511
with interest, in the same manner as is prescribed in section	512
319.36 of the Revised Code for erroneous charges against real	513
property.	514

(N) As used in this section and section 4503.061 of the	515
Revised Code:	516

(1) "Manufactured home taxes" includes taxes, penalties, and	517
interest charged under division (C) or (G) of this section and any	518
penalties charged under division (G) or (H)(5) of section 4503.061	519
of the Revised Code.	520

(2) "Current taxes" means all manufactured home taxes	521
charged against a manufactured or mobile home that have not	522
appeared on the manufactured home tax list for any prior year.	523
Current taxes become delinquent taxes if they remain unpaid after	524
the last day prescribed for payment of the second installment of	525
current taxes without penalty, whether or not they have been	526
certified delinquent.	527

(3) "Delinquent taxes" means:

528

(a) Any manufactured home taxes that were charged against a	529
manufactured or mobile home for a prior year, including any	530
penalties or interest charged for a prior year, and that remain	531
unpaid;	532

(b) Any current manufactured home taxes charged against a	533
manufactured or mobile home that remain unpaid after the last day	534
prescribed for payment of the second installment of current taxes	535
without penalty, whether or not they have been certified	536
delinquent, including any penalties or interest.	537

Sec. 5715.19.  (A) As used in this section, "member" has the	538
same meaning as in section 1705.01 of the Revised Code.	539

(1) Subject to division (A)(2) of this section, a complaint	540
against any of the following determinations for the current tax	541
year shall be filed with the county auditor on or before the	542
thirty-first day of March of the ensuing tax year or the date of	543
closing of the collection for the first half of real and public	544
utility property taxes for the current tax year, whichever is	545
later:	546

(a) Any classification made under section 5713.041 of the	547
Revised Code;	548

(b) Any determination made under section 5713.32 or 5713.35	549
of the Revised Code;	550

(c) Any recoupment charge levied under section 5713.35 of	551
the Revised Code;	552

(d) The determination of the total valuation or assessment	553
of any parcel that appears on the tax list, except parcels	554
assessed by the tax commissioner pursuant to section 5727.06 of	555
the Revised Code;	556

(e) The determination of the total valuation of any parcel	557
that appears on the agricultural land tax list, except parcels	558
assessed by the tax commissioner pursuant to section 5727.06 of	559
the Revised Code.	560

Any person owning taxable real property in the county or in a	561
taxing district with territory in the county; such a person's	562
spouse; an individual who is retained by such a person and who	563
holds a designation from a professional assessment organization,	564
such as the institute for professionals in taxation, the national	565
council of property taxation, or the international association of	566
assessing officers; a public accountant who holds a permit under	567
section 4701.10 of the Revised Code, a general or residential real	568
estate appraiser licensed or certified under Chapter 4763. of the	569
Revised Code, or a real estate broker licensed under Chapter 4735.	570
of the Revised Code, who is retained by such a person; if the	571
person is a firm, company, association, partnership, limited	572
liability company, or corporation, an officer, a salaried	573
employee, a partner, or a member of that person; if the person is	574
a trust, a trustee of the trust; the board of county	575
commissioners; the prosecuting attorney or treasurer of the	576
county; the board of township trustees of any township with	577
territory within the county; the board of education of any school	578
district with any territory in the county; or the mayor or	579
legislative authority of any municipal corporation with any	580
territory in the county may file such a complaint regarding any	581
such determination affecting any real property in the county,	582
except that a person owning taxable real property in another	583
county may file such a complaint only with regard to any such	584
determination affecting real property in the county that is	585
located in the same taxing district as that person's real property	586
is located. The county auditor shall present to the county board	587
of revision all complaints filed with the auditor.	588

(2) As used in division (A)(2) of this section, "interim	589
period" means, for each county, the tax year to which section	590
5715.24 of the Revised Code applies and each subsequent tax year	591
until the tax year in which that section applies again.	592

No person, board, or officer shall file a complaint against	593
the valuation or assessment of any parcel that appears on the tax	594
list if it filed a complaint against the valuation or assessment	595
of that parcel for any prior tax year in the same interim period,	596
unless the person, board, or officer alleges that the valuation or	597
assessment should be changed due to one or more of the following	598
circumstances that occurred after the tax lien date for the tax	599
year for which the prior complaint was filed and that the	600
circumstances were not taken into consideration with respect to	601
the prior complaint:	602

(a) The property was sold in an arm's length transaction, as	603
described in section 5713.03 of the Revised Code;	604

(b) The property lost value due to some casualty;

605

(c) Substantial improvement was added to the property;

606

(d) An increase or decrease of at least fifteen per cent in	607
the property's occupancy has had a substantial economic impact on	608
the property.	609

(3) If a county board of revision, the board of tax appeals,	610
or any court dismisses a complaint filed under this section or	611
section 5715.13 of the Revised Code for the reason that the act of	612
filing the complaint was the unauthorized practice of law or the	613
person filing the complaint was engaged in the unauthorized	614
practice of law, the party affected by a decrease in valuation or	615
the party's agent, or the person owning taxable real property in	616
the county or in a taxing district with territory in the county,	617
may refile the complaint, notwithstanding division (A)(2) of this	618
section.	619

(B) Within thirty days after the last date such complaints	620
may be filed, the auditor shall give notice of each complaint in	621
which the stated amount of overvaluation, undervaluation,	622
discriminatory valuation, illegal valuation, or incorrect	623
determination is at least seventeen thousand five hundred dollars	624
to each property owner whose property is the subject of the	625
complaint, if the complaint was not filed by the owner or the	626
owner's spouse, and to each board of education whose school	627
district may be affected by the complaint. Within thirty days	628
after receiving such notice, a board of education; a property	629
owner; the owner's spouse; an individual who is retained by such	630
an owner and who holds a designation from a professional	631
assessment organization, such as the institute for professionals	632
in taxation, the national council of property taxation, or the	633
international association of assessing officers; a public	634
accountant who holds a permit under section 4701.10 of the Revised	635
Code, a general or residential real estate appraiser licensed or	636
certified under Chapter 4763. of the Revised Code, or a real	637
estate broker licensed under chapter 4735. of the Revised Code,	638
who is retained by such a person; or, if the property owner is a	639
firm, company, association, partnership, limited liability	640
company, corporation, or trust, an officer, a salaried employee, a	641
partner, a member, or trustee of that property owner, may file a	642
complaint in support of or objecting to the amount of alleged	643
overvaluation, undervaluation, discriminatory valuation, illegal	644
valuation, or incorrect determination stated in a previously filed	645
complaint or objecting to the current valuation. Upon the filing	646
of a complaint under this division, the board of education or the	647
property owner shall be made a party to the action.	648

(C) Each board of revision shall notify any complainant and	649
also the property owner, if the property owner's address is known,	650
when a complaint is filed by one other than the property owner, by	651
certified mail, not less than ten days prior to the hearing, of	652
the time and place the same will be heard. The board of revision	653
shall hear and render its decision on a complaint within ninety	654
days after the filing thereof with the board, except that if a	655
complaint is filed within thirty days after receiving notice from	656
the auditor as provided in division (B) of this section, the board	657
shall hear and render its decision within ninety days after such	658
filing.	659

(D) The determination of any such complaint shall relate	660
back to the date when the lien for taxes or recoupment charges for	661
the current year attached or the date as of which liability for	662
such year was determined. Liability for taxes and recoupment	663
charges for such year and each succeeding year until the complaint	664
is finally determined and for any penalty and interest for	665
nonpayment thereof within the time required by law shall be based	666
upon the determination, valuation, or assessment as finally	667
determined. Each complaint shall state the amount of	668
overvaluation, undervaluation, discriminatory valuation, illegal	669
valuation, or incorrect classification or determination upon which	670
the complaint is based. The treasurer shall accept any amount	671
tendered as taxes or recoupment charge upon property concerning	672
which a complaint is then pending, computed upon the claimed	673
valuation as set forth in the complaint. If a complaint filed	674
under this section for the current year is not determined by the	675
board within the time prescribed for such determination, the	676
complaint and any proceedings in relation thereto shall be	677
continued by the board as a valid complaint for any ensuing year	678
until such complaint is finally determined by the board or upon	679
any appeal from a decision of the board. In such case, the	680
original complaint shall continue in effect without further filing	681
by the original taxpayer, the original taxpayer's assignee, or any	682
other person or entity authorized to file a complaint under this	683
section.	684

(E) If a taxpayer files a complaint as to the	685
classification, valuation, assessment, or any determination	686
affecting the taxpayer's own property and tenders less than the	687
full amount of taxes or recoupment charges as finally determined,	688
an interest charge shall accrue as follows:	689

(1) If the amount finally determined is less than the amount	690
billed but more than the amount tendered, the taxpayer shall pay	691
interest at the rate per annum prescribed by section 5703.47 of	692
the Revised Code, computed from the date that the taxes were due	693
on the difference between the amount finally determined and the	694
amount tendered. This interest charge shall be in lieu of any	695
penalty or interest charge under section 323.121 of the Revised	696
Code unless the taxpayer failed to file a complaint and tender an	697
amount as taxes or recoupment charges within the time required by	698
this section, in which case section 323.121 of the Revised Code	699
applies.	700

(2) If the amount of taxes finally determined is equal to or	701
greater than the amount billed and more than the amount tendered,	702
the taxpayer shall pay interest at the rate prescribed by section	703
5703.47 of the Revised Code from the date the taxes were due on	704
the difference between the amount finally determined and the	705
amount tendered, such interest to be in lieu of any interest	706
charge but in addition to any penalty prescribed by section	707
323.121 of the Revised Code.	708

(F) Upon request of a complainant, the tax commissioner	709
shall determine the common level of assessment of real property in	710
the county for the year stated in the request that is not valued	711
under section 5713.31 of the Revised Code, which common level of	712
assessment shall be expressed as a percentage of true value and	713
the common level of assessment of lands valued under such section,	714
which common level of assessment shall also be expressed as a	715
percentage of the current agricultural use value of such lands.	716
Such determination shall be made on the basis of the most recent	717
available sales ratio studies of the commissioner and such other	718
factual data as the commissioner deems pertinent.	719

(G) A complainant shall provide to the board of revision all	720
information or evidence within the complainant's knowledge or	721
possession that affects the real property that is the subject of	722
the complaint. A complainant who fails to provide such	723
information or evidence is precluded from introducing it on appeal	724
to the board of tax appeals or the court of common pleas, except	725
that the board of tax appeals or court may admit and consider the	726
evidence if the complainant shows good cause for the complainant's	727
failure to provide the information or evidence to the board of	728
revision.	729

(H) In case of the pendency of any proceeding in court based	730
upon an alleged excessive, discriminatory, or illegal valuation or	731
incorrect classification or determination, the taxpayer may tender	732
to the treasurer an amount as taxes upon property computed upon	733
the claimed valuation as set forth in the complaint to the court.	734
The treasurer may accept the tender. If the tender is not	735
accepted, no penalty shall be assessed because of the nonpayment	736
of the full taxes assessed.	737

Section 2. That existing sections 4503.06 and 5715.19 of the	738
Revised Code are hereby repealed.	739

Section 3. (A) This section applies to any real property or	740
manufactured or mobile home that is:	741

(1) Owned by a member of the National Guard or a member of a	742
reserve component of the Armed Forces of the United States who is	743
called to active or other duty under Operation Enduring Freedom,	744
Operation Noble Eagle, or the directive issued by the Governor on	745
September 28, 2001, or a successor to that directive;	746

(2) Owned by the spouse of such a member;

747

(3) Owned jointly by such a member and that member's spouse	748
or dependent parent; or	749

(4) Owned by the dependent parent of such a member who dies	750
during such duty or as the result of wounds or illness incurred	751
during such duty.	752

For purposes of this section, a dependent parent is a parent	753
who, at the time the member was activated, received from the	754
member at least half of the dependent parent's support, including	755
food, shelter, clothing, and medical and dental care.	756

(B) The member, the member's spouse, or the member's parent,	757
as applicable, may apply to the county treasurer for an extension	758
for the payment of taxes and assessments charged against the real	759
property or manufactured or mobile home and payable during the	760
period of the member's duty service and the six months ensuing	761
termination thereof. Application shall be made not later than the	762
last day of the sixth month after the month in which the member's	763
duty terminates. The applicant shall provide evidence	764
satisfactory to the county treasurer to demonstrate eligibility	765
for the extension as described in division (A) of this section.	766

If the county treasurer determines that the applicant	767
qualifies for an extension under this section, the county	768
treasurer shall enter into a contract with the applicant for	769
payment of the taxes and assessments in installments in the same	770
manner as, and subject to the same terms and conditions of,	771
contracts for the payment of delinquent taxes pursuant to section	772
323.31 of the Revised Code. Notwithstanding sections 319.49,	773
323.01, 323.121, 323.132, 4503.06, 5721.01, and 5721.011 of the	774
Revised Code, taxes and assessments, payment of which has been	775
extended under this section, do not constitute delinquent taxes	776
and shall not be placed on the delinquent land list or delinquent	777
manufactured home tax list unless the contract becomes void, and	778
a new contract is not entered into, pursuant to section 323.31 of	779
the Revised Code.	780

(C) If a member, a member's spouse, or a member's parent	781
qualifies for the extension provided in this section, and that	782
member, spouse, or parent has designated an agent for the payment	783
of taxes and assessments the payment of which is so extended, that	784
agent shall not require the member, spouse, or parent to pay to	785
the agent any such taxes and assessments for the period for which	786
payment is extended under division (B) of this section. If such	787
taxes or assessments are paid by the member, spouse, or parent to	788
an agent as part of a mortgage loan installment payment, the agent	789
shall deduct the portion of the payment that represents such taxes	790
and assessments from the amount of each such payment payable	791
during the period of extension prescribed by division (B) of this	792
section.	793

(D) Notwithstanding sections 323.121 and 4503.06 of the	794
Revised Code, if payment of taxes and assessments on real property	795
or a manufactured or mobile home has been extended under this	796
section, no penalties or interest shall be charged against that	797
property for the period running from the date prescribed by	798
section 323.12 or 4503.06 of the Revised Code for payment without	799
penalty of those taxes and assessments, to the last day of the	800
sixth month after the month in which the member's duty	801
terminates. If the member, the member's spouse, or the member's	802
parent has not entered into a contract pursuant to this section	803
before the first day of the seventh month after the month in which	804
the member's duty terminates, penalties and interest shall be	805
charged against any unpaid balance as prescribed by section	806
323.121 or 4503.06 of the Revised Code, but interest shall accrue	807
only on the balance remaining unpaid on that date.	808

(E) Notwithstanding section 323.131 of the Revised Code, a	809
county treasurer shall include a notice of, and information about,	810
the extension provided in this section on or with tax bills mailed	811
or delivered under section 323.13 or 4503.06 of the Revised Code.	812

Section 4.  This act is hereby declared to be an emergency	813
measure necessary for the immediate preservation of the public	814
peace, health, and safety. The reason for such necessity is that	815
active duty military personnel may face real economic hardships	816
while serving their country and urgently need the financial relief	817
provided by the real property and manufactured home tax extensions	818
authorized by the act. Therefore, this act shall go into	819
immediate effect.	820