|
|
To amend sections 4503.06 and 5715.19 of the Revised | 1 |
Code and to amend Section 140 of Am. Sub. H.B. 94 | 2 |
of the 124th General Assembly, as subsequently | 3 |
amended, to extend the time within which taxpayers | 4 |
may file complaints against manufactured home or | 5 |
real property taxes, to extend the time within | 6 |
which members of the National Guard and reserve | 7 |
components of the Armed Forces of the United States | 8 |
who have been called to active or other duty under | 9 |
Operation Enduring Freedom, Operation Noble Eagle, | 10 |
or the Governor's directive of September 28, 2001, | 11 |
must pay real property and manufactured home taxes, | 12 |
to add references to the kilowatt-hour tax in the | 13 |
calculation of the temporary stabilization of local | 14 |
government fund distributions and clarify the | 15 |
distributions, and to declare an emergency. | 16 |
Section 1. That sections 4503.06 and 5715.19 of the Revised | 17 |
Code be amended to read as follows: | 18 |
Sec. 4503.06. (A) The owner of each manufactured or mobile | 19 |
home that has acquired situs in this state shall pay either a real | 20 |
property tax pursuant to Title LVII of the Revised Code or a | 21 |
manufactured home tax pursuant to division (C) of this section. | 22 |
(B) The owner of a manufactured or mobile home shall pay | 23 |
real property taxes if either of the following applies: | 24 |
(1) The manufactured or mobile home acquired situs in the | 25 |
state or ownership in the home was transferred on or after January | 26 |
1, 2000, and all of the following apply: | 27 |
(a) The home is affixed to a permanent foundation as defined | 28 |
in division (C)(5) of section 3781.06 of the Revised Code; | 29 |
(b) The home is located on land that is owned by the owner | 30 |
of the home; | 31 |
(c) The certificate of title has been inactivated by the | 32 |
clerk of the court of common pleas that issued it, pursuant to | 33 |
division (H) of section 4505.11 of the Revised Code. | 34 |
(2) The manufactured or mobile home acquired situs in the | 35 |
state or ownership in the home was transferred before January 1, | 36 |
2000, and all of the following apply: | 37 |
(a) The home is affixed to a permanent foundation as defined | 38 |
in division (C)(5) of section 3781.06 of the Revised Code; | 39 |
(b) The home is located on land that is owned by the owner | 40 |
of the home; | 41 |
(c) The owner of the home has elected to have the home taxed | 42 |
as real property and, pursuant to section 4505.11 of the Revised | 43 |
Code, has surrendered the certificate of title to the auditor of | 44 |
the county containing the taxing district in which the home has | 45 |
its situs, together with proof that all taxes have been paid; | 46 |
(d) The county auditor has placed the home on the real | 47 |
property tax list and delivered the certificate of title to the | 48 |
clerk of the court of common pleas that issued it and the clerk | 49 |
has inactivated the certificate. | 50 |
(C)(1) Any mobile or manufactured home that is not taxed as | 51 |
real property as provided in division (B) of this section is | 52 |
subject to an annual manufactured home tax, payable by the owner, | 53 |
for locating the home in this state. The tax as levied in this | 54 |
section is for the purpose of supplementing the general revenue | 55 |
funds of the local subdivisions in which the home has its situs | 56 |
pursuant to this section. | 57 |
(2) The year for which the manufactured home tax is levied | 58 |
commences on the first day of January and ends on the following | 59 |
thirty-first day of December. The state shall have the first lien | 60 |
on any manufactured or mobile home on the list for the amount of | 61 |
taxes, penalties, and interest charged against the owner of the | 62 |
home under this section. The lien of the state for the tax for a | 63 |
year shall attach on the first day of January to a home that has | 64 |
acquired situs on that date. The lien for a home that has not | 65 |
acquired situs on the first day of January, but that acquires | 66 |
situs during the year, shall attach on the next first day of | 67 |
January. The lien shall continue until the tax, including any | 68 |
penalty or interest, is paid. | 69 |
(3)(a) The situs of a manufactured or mobile home located in | 70 |
this state on the first day of January is the local taxing | 71 |
district in which the home is located on that date. | 72 |
(b) The situs of a manufactured or mobile home not located | 73 |
in this state on the first day of January, but located in this | 74 |
state subsequent to that date, is the local taxing district in | 75 |
which the home is located thirty days after it is acquired or | 76 |
first enters this state. | 77 |
(4) The tax is collected by and paid to the county treasurer | 78 |
of the county containing the taxing district in which the home has | 79 |
its situs. | 80 |
(D) The manufactured home tax shall be computed and assessed | 81 |
by the county auditor of the county containing the taxing district | 82 |
in which the home has its situs as follows: | 83 |
(1) On a home that acquired situs in this state prior to | 84 |
January 1, 2000; | 85 |
(a) By multiplying the assessable value of the home by the | 86 |
tax rate of the taxing district in which the home has its situs, | 87 |
and deducting from the product thus obtained any reduction | 88 |
authorized under section 4503.065 of the Revised Code. The tax | 89 |
levied under this formula shall not be less than thirty-six | 90 |
dollars, unless the home qualifies for a reduction in assessable | 91 |
value under section 4503.065 of the Revised Code, in which case | 92 |
there shall be no minimum tax and the tax shall be the amount | 93 |
calculated under this division. | 94 |
(b) The assessable value of the home shall be forty per cent | 95 |
of the amount arrived at by the following computation: | 96 |
(i) If the cost to the owner, or market value at time of | 97 |
purchase, whichever is greater, of the home includes the | 98 |
furnishings and equipment, such cost or market value shall be | 99 |
multiplied according to the following schedule: | 100 |
For the first calendar year | 101 | ||||||
in which the | 102 | ||||||
home is owned by the | 103 | ||||||
current owner | 80% | 104 | |||||
2nd calendar year | x | 75% | 105 | ||||
3rd " | x | 70% | 106 | ||||
4th " | x | 65% | 107 | ||||
5th " | x | 60% | 108 | ||||
6th " | x | 55% | 109 | ||||
7th " | x | 50% | 110 | ||||
8th " | x | 45% | 111 | ||||
9th " | x | 40% | 112 | ||||
10th and each year thereafter | 35% | 113 |
The first calendar year means any period between the first | 114 |
day of January and the thirty-first day of December of the first | 115 |
year. | 116 |
(ii) If the cost to the owner, or market value at the time | 117 |
of purchase, whichever is greater, of the home does not include | 118 |
the furnishings and equipment, such cost or market value shall be | 119 |
multiplied according to the following schedule: | 120 |
For the first calendar year | 121 | ||||||
in which the | 122 | ||||||
home is owned by the | 123 | ||||||
current owner | 95% | 124 | |||||
2nd calendar year | x | 90% | 125 | ||||
3rd " | x | 85% | 126 | ||||
4th " | x | 80% | 127 | ||||
5th " | x | 75% | 128 | ||||
6th " | x | 70% | 129 | ||||
7th " | x | 65% | 130 | ||||
8th " | x | 60% | 131 | ||||
9th " | x | 55% | 132 | ||||
10th and each year thereafter | 50% | 133 |
The first calendar year means any period between the first | 134 |
day of January and the thirty-first day of December of the first | 135 |
year. | 136 |
(2) On a home in which ownership was transferred or that | 137 |
first acquired situs in this state on or after January 1, 2000: | 138 |
(a) By multiplying the assessable value of the home by the | 139 |
effective tax rate, as defined in section 323.08 of the Revised | 140 |
Code, for residential real property of the taxing district in | 141 |
which the home has its situs, and deducting from the product thus | 142 |
obtained the reductions required or authorized under section | 143 |
319.302, division (B) of section 323.152, or section 4503.065 of | 144 |
the Revised Code. | 145 |
(b) The assessable value of the home shall be thirty-five | 146 |
per cent of its true value as determined under division (L) of | 147 |
this section. | 148 |
(3) On or before the fifteenth day of January each year, | 149 |
the auditor shall record the assessable value and the amount of | 150 |
tax on the manufactured or mobile home on the tax list and deliver | 151 |
a duplicate of the list to the county treasurer. In the case of | 152 |
an emergency as defined in section 323.17 of the Revised Code, the | 153 |
tax commissioner, by journal entry, may extend the times for | 154 |
delivery of the duplicate for an additional fifteen days upon | 155 |
receiving a written application from the county auditor regarding | 156 |
an extension for the delivery of the duplicate, or from the county | 157 |
treasurer regarding an extension of the time for the billing and | 158 |
collection of taxes. The application shall contain a statement | 159 |
describing the emergency that will cause the unavoidable delay and | 160 |
must be received by the tax commissioner on or before the last day | 161 |
of the month preceding the day delivery of the duplicate is | 162 |
otherwise required. When an extension is granted for delivery of | 163 |
the duplicate, the time period for payment of taxes shall be | 164 |
extended for a like period of time. When a delay in the closing | 165 |
of a tax collection period becomes unavoidable, the tax | 166 |
commissioner, upon application by the county auditor and county | 167 |
treasurer, may order the time for payment of taxes to be extended | 168 |
if the tax commissioner determines that penalties have accrued or | 169 |
would otherwise accrue for reasons beyond the control of the | 170 |
taxpayers of the county. The order shall prescribe the final | 171 |
extended date for payment of taxes for that collection period. | 172 |
(4) After January 1, 1999, the owner of a manufactured or | 173 |
mobile home taxed pursuant to division (D)(1) of this section may | 174 |
elect to have the home taxed pursuant to division (D)(2) of this | 175 |
section by filing a written request with the county auditor of the | 176 |
taxing district in which the home is located on or before the | 177 |
first day of December of any year. Upon the filing of the | 178 |
request, the county auditor shall determine whether all taxes | 179 |
levied under division (D)(1) of this section have been paid, and | 180 |
if those taxes have been paid, the county auditor shall tax the | 181 |
manufactured or mobile home pursuant to division (D)(2) of this | 182 |
section commencing in the next tax year. | 183 |
(5) A manufactured or mobile home that acquired situs in | 184 |
this state prior to January 1, 2000, shall be taxed pursuant to | 185 |
division (D)(2) of this section if no manufactured home tax had | 186 |
been paid for the home and the home was not exempted from taxation | 187 |
pursuant to division (E) of this section for the year for which | 188 |
the taxes were not paid. | 189 |
(6)(a) Immediately upon receipt of any manufactured home tax | 190 |
duplicate from the county auditor, but not less than twenty days | 191 |
prior to the last date on which the first one-half taxes may be | 192 |
paid without penalty as prescribed in division (F) of this | 193 |
section, the county treasurer shall cause to be prepared and | 194 |
mailed or delivered to each person charged on that duplicate with | 195 |
taxes, or to an agent designated by such person, the tax bill | 196 |
prescribed by the tax commissioner under division (D)(7) of this | 197 |
section. When taxes are paid by installments, the county | 198 |
treasurer shall mail or deliver to each person charged on such | 199 |
duplicate or the agent designated by such person a second tax bill | 200 |
showing the amount due at the time of the second tax collection. | 201 |
The second half tax bill shall be mailed or delivered at least | 202 |
twenty days prior to the close of the second half tax collection | 203 |
period. A change in the mailing address of any tax bill shall be | 204 |
made in writing to the county treasurer. Failure to receive a | 205 |
bill required by this section does not excuse failure or delay to | 206 |
pay any taxes shown on the bill or, except as provided in division | 207 |
(A) of section 5715.39 of the Revised Code, avoid any penalty, | 208 |
interest, or charge for such delay. | 209 |
(b) After delivery of the copy of the delinquent | 210 |
manufactured home tax list under division (H) of this section, the | 211 |
county treasurer may prepare and mail to each person in whose name | 212 |
a home is listed an additional tax bill showing the total amount | 213 |
of delinquent taxes charged against the home as shown on the list. | 214 |
The tax bill shall include a notice that the interest charge | 215 |
prescribed by division (G) of this section has begun to accrue. | 216 |
(7) Each tax bill prepared and mailed or delivered under | 217 |
division (D)(6) of this section shall be in the form and contain | 218 |
the information required by the tax commissioner. The | 219 |
commissioner may prescribe different forms for each county and may | 220 |
authorize the county auditor to make up tax bills and tax receipts | 221 |
to be used by the county treasurer. The tax bill shall not | 222 |
contain or be mailed or delivered with any information or material | 223 |
that is not required by this section or that is not authorized by | 224 |
section 321.45 of the Revised Code or by the tax commissioner. In | 225 |
addition to the information required by the commissioner, each tax | 226 |
bill shall contain the following information: | 227 |
(a) The taxes levied and the taxes charged and payable | 228 |
against the manufactured or mobile home; | 229 |
(b) The following notice: "Notice: If the taxes are not | 230 |
paid within sixty days after the county auditor delivers the | 231 |
delinquent manufactured home tax list to the county treasurer, you | 232 |
and your home may be subject to collection proceedings for tax | 233 |
delinquency." Failure to provide such notice has no effect upon | 234 |
the validity of any tax judgment to which a home may be subjected. | 235 |
(c) In the case of manufactured or mobile homes taxed under | 236 |
division (D)(2) of this section, the following additional | 237 |
information: | 238 |
(i) The effective tax rate. The words "effective tax rate" | 239 |
shall appear in boldface type. | 240 |
(ii) The following notice: "Notice: If the taxes charged | 241 |
against this home have been reduced by the 2-1/2 per cent tax | 242 |
reduction for residences occupied by the owner but the home is not | 243 |
a residence occupied by the owner, the owner must notify the | 244 |
county auditor's office not later than March 31 of the year for | 245 |
which the taxes are due. Failure to do so may result in the owner | 246 |
being convicted of a fourth degree misdemeanor, which is | 247 |
punishable by imprisonment up to 30 days, a fine up to $250, or | 248 |
both, and in the owner having to repay the amount by which the | 249 |
taxes were erroneously or illegally reduced, plus any interest | 250 |
that may apply. | 251 |
If the taxes charged against this home have not been reduced | 252 |
by the 2-1/2 per cent tax reduction and the home is a residence | 253 |
occupied by the owner, the home may qualify for the tax reduction. | 254 |
To obtain an application for the tax reduction or further | 255 |
information, the owner may contact the county auditor's office at | 256 |
.......... (insert the address and telephone number of the county | 257 |
auditor's office)." | 258 |
(E)(1) A manufactured or mobile home is not subject to this | 259 |
section when any of the following applies: | 260 |
(a) It is taxable as personal property pursuant to section | 261 |
5709.01 of the Revised Code. Any manufactured or mobile home that | 262 |
is used as a residence shall be subject to this section and shall | 263 |
not be taxable as personal property pursuant to section 5709.01 of | 264 |
the Revised Code. | 265 |
(b) It bears a license plate issued by any state other than | 266 |
this state unless the home is in this state in excess of an | 267 |
accumulative period of thirty days in any calendar year. | 268 |
(c) The annual tax has been paid on the home in this state | 269 |
for the current year. | 270 |
(d) The tax commissioner has determined, pursuant to section | 271 |
5715.27 of the Revised Code, that the property is exempt from | 272 |
taxation, or would be exempt from taxation under Chapter 5709. of | 273 |
the Revised Code if it were classified as real property. | 274 |
(2) A travel trailer or park trailer, as these terms are | 275 |
defined in section 4501.01 of the Revised Code, is not subject to | 276 |
this section if it is unused or unoccupied and stored at the | 277 |
owner's normal place of residence or at a recognized storage | 278 |
facility. | 279 |
(3) A travel trailer or park trailer, as these terms are | 280 |
defined in section 4501.01 of the Revised Code, is subject to this | 281 |
section and shall be taxed as a manufactured or mobile home if it | 282 |
has a situs longer than thirty days in one location and is | 283 |
connected to existing utilities, unless either of the following | 284 |
applies: | 285 |
(a) The situs is in a state facility or a camping or park | 286 |
area as defined in division (B), (G), (H), or (R) of section | 287 |
3733.01 of the Revised Code; | 288 |
(b) The situs is in a camping or park area that is a tract | 289 |
of land that has been limited to recreational use by deed or | 290 |
zoning restrictions and subdivided for sale of five or more | 291 |
individual lots for the express or implied purpose of occupancy by | 292 |
either self-contained recreational vehicles as defined in division | 293 |
(E) of section 3733.01 of the Revised Code or by dependent | 294 |
recreational vehicles as defined in division (F) of section | 295 |
3733.01 of the Revised Code. | 296 |
(F) Except as provided in division (D)(3) of this section, | 297 |
the manufactured home tax is due and payable as follows: | 298 |
(1) When a manufactured or mobile home has a situs in this | 299 |
state, as provided in this section, on the first day of January, | 300 |
one-half of the amount of the tax is due and payable on or before | 301 |
the first day of March and the balance is due and payable on or | 302 |
before the thirty-first day of July. At the option of the owner | 303 |
of the home, the tax for the entire year may be paid in full on | 304 |
the first day of March. | 305 |
(2) When a manufactured or mobile home first acquires a | 306 |
situs in this state after the first day of January, no tax is due | 307 |
and payable for that year. | 308 |
(G)(1) If one-half of the current taxes charged under this | 309 |
section against a manufactured or mobile home, together with the | 310 |
full amount of any delinquent taxes or any installment thereof | 311 |
required to be paid under a written undertaking, are not paid on | 312 |
or before the thirty-first day of January in that year, or on or | 313 |
before the last day for such payment as extended pursuant to | 314 |
section 4503.063 of the Revised Code, a penalty of ten per cent | 315 |
shall be charged against the unpaid balance of such half of the | 316 |
current taxes. If the total amount of all such taxes is not paid | 317 |
on or before the thirty-first day of July, next thereafter, or on | 318 |
or before the last day for such payment as extended pursuant to | 319 |
section 4503.063 of the Revised Code, a like penalty shall be | 320 |
charged on the balance of the total amount of such unpaid current | 321 |
taxes. | 322 |
(2)(a) On the first day of the month following the last day | 323 |
the second installment of taxes may be paid without penalty | 324 |
beginning in 2000, interest shall be charged against and computed | 325 |
on all delinquent taxes other than the current taxes that became | 326 |
delinquent taxes at the close of the last day such second | 327 |
installment could be paid without penalty. The charge shall be | 328 |
for interest that accrued during the period that began on the | 329 |
preceding first day of December and ended on the last day of the | 330 |
month that included the last date such second installment could be | 331 |
paid without penalty. The interest shall be computed at the rate | 332 |
per annum prescribed by section 5703.47 of the Revised Code and | 333 |
shall be entered as a separate item on the delinquent manufactured | 334 |
home tax list compiled under division (H) of this section. | 335 |
(b) On the first day of December beginning in 2000, the | 336 |
interest shall be charged against and computed on all delinquent | 337 |
taxes. The charge shall be for interest that accrued during the | 338 |
period that began on the first day of the month following the last | 339 |
date prescribed for the payment of the second installment of taxes | 340 |
in the current year and ended on the immediately preceding last | 341 |
day of November. The interest shall be computed at the rate per | 342 |
annum prescribed by section 5703.47 of the Revised Code and shall | 343 |
be entered as a separate item on the delinquent manufactured home | 344 |
tax list. | 345 |
(c) After a valid undertaking has been entered into for the | 346 |
payment of any delinquent taxes, no interest shall be charged | 347 |
against such delinquent taxes while the undertaking remains in | 348 |
effect in compliance with section 323.31 of the Revised Code. If | 349 |
a valid undertaking becomes void, interest shall be charged | 350 |
against the delinquent taxes for the periods that interest was not | 351 |
permitted to be charged while the undertaking was in effect. The | 352 |
interest shall be charged on the day the undertaking becomes void | 353 |
and shall equal the amount of interest that would have been | 354 |
charged against the unpaid delinquent taxes outstanding on the | 355 |
dates on which interest would have been charged thereon under | 356 |
divisions (G)(1) and (2) of this section had the undertaking not | 357 |
been in effect. | 358 |
(3) If the full amount of the taxes due at either of the | 359 |
times prescribed by division (F) of this section is paid within | 360 |
ten days after such time, the county treasurer shall waive the | 361 |
collection of and the county auditor shall remit one-half of the | 362 |
penalty provided for in this division for failure to make that | 363 |
payment by the prescribed time. | 364 |
(4) The treasurer shall compile and deliver to the county | 365 |
auditor a list of all tax payments the treasurer has received as | 366 |
provided in division (G)(3) of this section. The list shall | 367 |
include any information required by the auditor for the remission | 368 |
of the penalties waived by the treasurer. The taxes so collected | 369 |
shall be included in the settlement next succeeding the settlement | 370 |
then in process. | 371 |
(H)(1) Beginning in 2000, the county auditor shall compile | 372 |
annually a "delinquent manufactured home tax list" consisting of | 373 |
homes the county treasurer's records indicate have taxes that were | 374 |
not paid within the time prescribed by divisions (D)(3) and (F) | 375 |
of this section, have taxes that remain unpaid from prior years, | 376 |
or have unpaid tax penalties or interest that have been assessed. | 377 |
(2) Within thirty days after the settlement under division | 378 |
(H)(2) of section 321.24 of the Revised Code beginning in 2000, | 379 |
the county auditor shall deliver a copy of the delinquent | 380 |
manufactured home tax list to the county treasurer. The auditor | 381 |
shall update and publish the delinquent manufactured home tax list | 382 |
annually in the same manner as delinquent real property tax lists | 383 |
are published. The county auditor shall apportion the cost of | 384 |
publishing the list among taxing districts in proportion to the | 385 |
amount of delinquent manufactured home taxes so published that | 386 |
each taxing district is entitled to receive upon collection of | 387 |
those taxes. | 388 |
(3) When taxes, penalties, or interest are charged | 389 |
against a person on the delinquent manufactured home tax list and | 390 |
are not paid within sixty days after the list is delivered to the | 391 |
county treasurer, the county treasurer shall, in addition to any | 392 |
other remedy provided by law for the collection of taxes, | 393 |
penalties, and interest, enforce collection of such taxes, | 394 |
penalties, and interest by civil action in the name of the | 395 |
treasurer against the owner for the recovery of the unpaid taxes | 396 |
following the procedures for the recovery of delinquent real | 397 |
property taxes in sections 323.25 to 323.28 of the Revised Code. | 398 |
The action may be brought in municipal or county court, provided | 399 |
the amount charged does not exceed the monetary limitations for | 400 |
original jurisdiction for civil actions in those courts. | 401 |
It is sufficient, having made proper parties to the suit, for | 402 |
the treasurer to allege in the treasurer's bill of particulars or | 403 |
petition that the taxes stand chargeable on the books of the | 404 |
county treasurer against such person, that they are due and | 405 |
unpaid, and that such person is indebted in the amount of taxes | 406 |
appearing to be due the county. The treasurer need not set forth | 407 |
any other matter relating thereto. If it is found on the trial of | 408 |
the action that the person is indebted to the state, judgment | 409 |
shall be rendered in favor of the treasurer prosecuting the | 410 |
action. The judgment debtor is not entitled to the benefit of any | 411 |
law for stay of execution or exemption of property from levy or | 412 |
sale on execution in the enforcement of the judgment. | 413 |
(I) The total amount of taxes collected shall be distributed | 414 |
in the following manner: four per cent shall be allowed as | 415 |
compensation to the county auditor for the county auditor's | 416 |
service in assessing the taxes; two per cent shall be allowed as | 417 |
compensation to the county treasurer for the services the county | 418 |
treasurer renders as a result of the tax levied by this section. | 419 |
Such amounts shall be paid into the county treasury, to the credit | 420 |
of the county general revenue fund, on the warrant of the county | 421 |
auditor. Fees to be paid to the credit of the real estate | 422 |
assessment fund shall be collected pursuant to division (B) of | 423 |
section 319.54 of the Revised Code and paid into the county | 424 |
treasury, on the warrant of the county auditor. The balance of | 425 |
the taxes collected shall be distributed among the taxing | 426 |
subdivisions of the county in which the taxes are collected and | 427 |
paid in the same ratio as those taxes were collected for the | 428 |
benefit of the taxing subdivision. The taxes levied and revenues | 429 |
collected under this section shall be in lieu of any general | 430 |
property tax and any tax levied with respect to the privilege of | 431 |
using or occupying a manufactured or mobile home in Ohio except as | 432 |
provided in sections 4503.04 and 5741.02 of the Revised Code. | 433 |
(J) An agreement to purchase or a bill of sale for a | 434 |
manufactured home shall show whether or not the furnishings and | 435 |
equipment are included in the purchase price. | 436 |
(K) If the county treasurer and the county prosecuting | 437 |
attorney agree that an item charged on the delinquent manufactured | 438 |
home tax list is uncollectible, they shall certify that | 439 |
determination and the reasons to the county board of revision. If | 440 |
the board determines the amount is uncollectible, it shall certify | 441 |
its determination to the county auditor, who shall strike the item | 442 |
from the list. | 443 |
(L)(1) The county auditor shall appraise at its true value | 444 |
any manufactured or mobile home in which ownership is transferred | 445 |
or which first acquires situs in this state on or after January 1, | 446 |
2000, and any manufactured or mobile home the owner of which has | 447 |
elected, under division (D)(4) of this section, to have the home | 448 |
taxed under division (D)(2) of this section. The true value shall | 449 |
include the value of the home, any additions, and any fixtures, | 450 |
but not any furnishings in the home. In determining the true | 451 |
value of a manufactured or mobile home, the auditor shall consider | 452 |
all facts and circumstances relating to the value of the home, | 453 |
including its age, its capacity to function as a residence, any | 454 |
obsolete characteristics, and other factors that may tend to prove | 455 |
its true value. | 456 |
(2)(a) If a manufactured or mobile home has been the subject | 457 |
of an arm's length sale between a willing seller and a willing | 458 |
buyer within a reasonable length of time prior to the | 459 |
determination of true value, the auditor shall consider the sale | 460 |
price of the home to be the true value for taxation purposes. | 461 |
(b) The sale price in an arm's length transaction between a | 462 |
willing seller and a willing buyer shall not be considered the | 463 |
true value of the home if either of the following occurred after | 464 |
the sale: | 465 |
(i) The home has lost value due to a casualty; | 466 |
(ii) An addition or fixture has been added to the home. | 467 |
(3) The auditor shall have each home viewed and appraised at | 468 |
least once in each six-year period in the same year in which real | 469 |
property in the county is appraised pursuant to Chapter 5713. of | 470 |
the Revised Code, and shall update the appraised values in the | 471 |
third calendar year following the appraisal. The person viewing | 472 |
or appraising a home may enter the home to determine by actual | 473 |
view any additions or fixtures that have been added since the last | 474 |
appraisal. In conducting the appraisals and establishing the true | 475 |
value, the auditor shall follow the procedures set forth for | 476 |
appraising real property in sections 5713.01 and 5713.03 of the | 477 |
Revised Code. | 478 |
(4) The auditor shall place the true value of each home on | 479 |
the manufactured home tax list upon completion of an appraisal. | 480 |
(5)(a) If the auditor changes the true value of a home, the | 481 |
auditor shall notify the owner of the home in writing, delivered | 482 |
by mail or in person. The notice shall be given at least thirty | 483 |
days prior to the issuance of any tax bill that reflects the | 484 |
change. Failure to receive the notice does not invalidate any | 485 |
proceeding under this section. | 486 |
(b) Any owner of a home or any other person or party listed | 487 |
in division (A)(1) of section 5715.19 of the Revised Code may file | 488 |
a complaint against the true value of the home as appraised under | 489 |
this section. The complaint shall be
filed with the
county
| 490 |
491 | |
the current tax year or thedate of closing of the collection for | 492 |
the first half of manufactured home taxes for the current tax | 493 |
year, whichever is later. The auditor shall present to the county | 494 |
board of revision all complaints filed with the auditor under this | 495 |
section. The board shall hear and investigate the complaint and | 496 |
may take action on it as provided under sections 5715.11 to | 497 |
5715.19 of the Revised Code. | 498 |
(c) If the county board of revision determines, pursuant to | 499 |
a complaint against the valuation of a manufactured or mobile home | 500 |
filed under this section, that the amount of taxes, assessments, | 501 |
or other charges paid was in excess of the amount due based on the | 502 |
valuation as finally determined, then the overpayment shall be | 503 |
refunded in the manner prescribed in section 5715.22 of the | 504 |
Revised Code. | 505 |
(d) Payment of all or part of a tax under this section for | 506 |
any year for which a complaint is pending before the county board | 507 |
of revision does not abate the complaint or in any way affect the | 508 |
hearing and determination thereof. | 509 |
(M) If the county auditor determines that any tax, | 510 |
assessment, charge, or any part thereof has been erroneously | 511 |
charged as a result of a clerical error as defined in section | 512 |
319.35 of the Revised Code, the county treasurer and the county | 513 |
board of revision shall remove the erroneous charges on the | 514 |
manufactured home tax list or delinquent manufactured home tax | 515 |
list, and refund any erroneous charges that have been collected, | 516 |
with interest, in the same manner as is prescribed in section | 517 |
319.36 of the Revised Code for erroneous charges against real | 518 |
property. | 519 |
(N) As used in this section and section 4503.061 of the | 520 |
Revised Code: | 521 |
(1) "Manufactured home taxes" includes taxes, penalties, and | 522 |
interest charged under division (C) or (G) of this section and any | 523 |
penalties charged under division (G) or (H)(5) of section 4503.061 | 524 |
of the Revised Code. | 525 |
(2) "Current taxes" means all manufactured home taxes | 526 |
charged against a manufactured or mobile home that have not | 527 |
appeared on the manufactured home tax list for any prior year. | 528 |
Current taxes become delinquent taxes if they remain unpaid after | 529 |
the last day prescribed for payment of the second installment of | 530 |
current taxes without penalty, whether or not they have been | 531 |
certified delinquent. | 532 |
(3) "Delinquent taxes" means: | 533 |
(a) Any manufactured home taxes that were charged against a | 534 |
manufactured or mobile home for a prior year, including any | 535 |
penalties or interest charged for a prior year, and that remain | 536 |
unpaid; | 537 |
(b) Any current manufactured home taxes charged against a | 538 |
manufactured or mobile home that remain unpaid after the last day | 539 |
prescribed for payment of the second installment of current taxes | 540 |
without penalty, whether or not they have been certified | 541 |
delinquent, including any penalties or interest. | 542 |
Sec. 5715.19. (A) As used in this section, "member" has the | 543 |
same meaning as in section 1705.01 of the Revised Code. | 544 |
(1) Subject to division (A)(2) of this section, a complaint | 545 |
against any of the following determinations for the current tax | 546 |
year shall be filed with the county auditor on or before the | 547 |
thirty-first day of March of the ensuing tax year or the date of | 548 |
closing of the collection for the first half of real and public | 549 |
utility property taxes for the current tax year, whichever is | 550 |
later: | 551 |
(a) Any classification made under section 5713.041 of the | 552 |
Revised Code; | 553 |
(b) Any determination made under section 5713.32 or 5713.35 | 554 |
of the Revised Code; | 555 |
(c) Any recoupment charge levied under section 5713.35 of | 556 |
the Revised Code; | 557 |
(d) The determination of the total valuation or assessment | 558 |
of any parcel that appears on the tax list, except parcels | 559 |
assessed by the tax commissioner pursuant to section 5727.06 of | 560 |
the Revised Code; | 561 |
(e) The determination of the total valuation of any parcel | 562 |
that appears on the agricultural land tax list, except parcels | 563 |
assessed by the tax commissioner pursuant to section 5727.06 of | 564 |
the Revised Code. | 565 |
Any person owning taxable real property in the county or in a | 566 |
taxing district with territory in the county; such a person's | 567 |
spouse; an individual who is retained by such a person and who | 568 |
holds a designation from a professional assessment organization, | 569 |
such as the institute for professionals in taxation, the national | 570 |
council of property taxation, or the international association of | 571 |
assessing officers; a public accountant who holds a permit under | 572 |
section 4701.10 of the Revised Code, a general or residential real | 573 |
estate appraiser licensed or certified under Chapter 4763. of the | 574 |
Revised Code, or a real estate broker licensed under Chapter 4735. | 575 |
of the Revised Code, who is retained by such a person; if the | 576 |
person is a firm, company, association, partnership, limited | 577 |
liability company, or corporation, an officer, a salaried | 578 |
employee, a partner, or a member of that person; if the person is | 579 |
a trust, a trustee of the trust; the board of county | 580 |
commissioners; the prosecuting attorney or treasurer of the | 581 |
county; the board of township trustees of any township with | 582 |
territory within the county; the board of education of any school | 583 |
district with any territory in the county; or the mayor or | 584 |
legislative authority of any municipal corporation with any | 585 |
territory in the county may file such a complaint regarding any | 586 |
such determination affecting any real property in the county, | 587 |
except that a person owning taxable real property in another | 588 |
county may file such a complaint only with regard to any such | 589 |
determination affecting real property in the county that is | 590 |
located in the same taxing district as that person's real property | 591 |
is located. The county auditor shall present to the county board | 592 |
of revision all complaints filed with the auditor. | 593 |
(2) As used in division (A)(2) of this section, "interim | 594 |
period" means, for each county, the tax year to which section | 595 |
5715.24 of the Revised Code applies and each subsequent tax year | 596 |
until the tax year in which that section applies again. | 597 |
No person, board, or officer shall file a complaint against | 598 |
the valuation or assessment of any parcel that appears on the tax | 599 |
list if it filed a complaint against the valuation or assessment | 600 |
of that parcel for any prior tax year in the same interim period, | 601 |
unless the person, board, or officer alleges that the valuation or | 602 |
assessment should be changed due to one or more of the following | 603 |
circumstances that occurred after the tax lien date for the tax | 604 |
year for which the prior complaint was filed and that the | 605 |
circumstances were not taken into consideration with respect to | 606 |
the prior complaint: | 607 |
(a) The property was sold in an arm's length transaction, as | 608 |
described in section 5713.03 of the Revised Code; | 609 |
(b) The property lost value due to some casualty; | 610 |
(c) Substantial improvement was added to the property; | 611 |
(d) An increase or decrease of at least fifteen per cent in | 612 |
the property's occupancy has had a substantial economic impact on | 613 |
the property. | 614 |
(3) If a county board of revision, the board of tax appeals, | 615 |
or any court dismisses a complaint filed under this section or | 616 |
section 5715.13 of the Revised Code for the reason that the act of | 617 |
filing the complaint was the unauthorized practice of law or the | 618 |
person filing the complaint was engaged in the unauthorized | 619 |
practice of law, the party affected by a decrease in valuation or | 620 |
the party's agent, or the person owning taxable real property in | 621 |
the county or in a taxing district with territory in the county, | 622 |
may refile the complaint, notwithstanding division (A)(2) of this | 623 |
section. | 624 |
(B) Within thirty days after the last date such complaints | 625 |
may be filed, the auditor shall give notice of each complaint in | 626 |
which the stated amount of overvaluation, undervaluation, | 627 |
discriminatory valuation, illegal valuation, or incorrect | 628 |
determination is at least seventeen thousand five hundred dollars | 629 |
to each property owner whose property is the subject of the | 630 |
complaint, if the complaint was not filed by the owner or the | 631 |
owner's spouse, and to each board of education whose school | 632 |
district may be affected by the complaint. Within thirty days | 633 |
after receiving such notice, a board of education; a property | 634 |
owner; the owner's spouse; an individual who is retained by such | 635 |
an owner and who holds a designation from a professional | 636 |
assessment organization, such as the institute for professionals | 637 |
in taxation, the national council of property taxation, or the | 638 |
international association of assessing officers; a public | 639 |
accountant who holds a permit under section 4701.10 of the Revised | 640 |
Code, a general or residential real estate appraiser licensed or | 641 |
certified under Chapter 4763. of the Revised Code, or a real | 642 |
estate broker licensed under chapter 4735. of the Revised Code, | 643 |
who is retained by such a person; or, if the property owner is a | 644 |
firm, company, association, partnership, limited liability | 645 |
company, corporation, or trust, an officer, a salaried employee, a | 646 |
partner, a member, or trustee of that property owner, may file a | 647 |
complaint in support of or objecting to the amount of alleged | 648 |
overvaluation, undervaluation, discriminatory valuation, illegal | 649 |
valuation, or incorrect determination stated in a previously filed | 650 |
complaint or objecting to the current valuation. Upon the filing | 651 |
of a complaint under this division, the board of education or the | 652 |
property owner shall be made a party to the action. | 653 |
(C) Each board of revision shall notify any complainant and | 654 |
also the property owner, if the property owner's address is known, | 655 |
when a complaint is filed by one other than the property owner, by | 656 |
certified mail, not less than ten days prior to the hearing, of | 657 |
the time and place the same will be heard. The board of revision | 658 |
shall hear and render its decision on a complaint within ninety | 659 |
days after the filing thereof with the board, except that if a | 660 |
complaint is filed within thirty days after receiving notice from | 661 |
the auditor as provided in division (B) of this section, the board | 662 |
shall hear and render its decision within ninety days after such | 663 |
filing. | 664 |
(D) The determination of any such complaint shall relate | 665 |
back to the date when the lien for taxes or recoupment charges for | 666 |
the current year attached or the date as of which liability for | 667 |
such year was determined. Liability for taxes and recoupment | 668 |
charges for such year and each succeeding year until the complaint | 669 |
is finally determined and for any penalty and interest for | 670 |
nonpayment thereof within the time required by law shall be based | 671 |
upon the determination, valuation, or assessment as finally | 672 |
determined. Each complaint shall state the amount of | 673 |
overvaluation, undervaluation, discriminatory valuation, illegal | 674 |
valuation, or incorrect classification or determination upon which | 675 |
the complaint is based. The treasurer shall accept any amount | 676 |
tendered as taxes or recoupment charge upon property concerning | 677 |
which a complaint is then pending, computed upon the claimed | 678 |
valuation as set forth in the complaint. If a complaint filed | 679 |
under this section for the current year is not determined by the | 680 |
board within the time prescribed for such determination, the | 681 |
complaint and any proceedings in relation thereto shall be | 682 |
continued by the board as a valid complaint for any ensuing year | 683 |
until such complaint is finally determined by the board or upon | 684 |
any appeal from a decision of the board. In such case, the | 685 |
original complaint shall continue in effect without further filing | 686 |
by the original taxpayer, the original taxpayer's assignee, or any | 687 |
other person or entity authorized to file a complaint under this | 688 |
section. | 689 |
(E) If a taxpayer files a complaint as to the | 690 |
classification, valuation, assessment, or any determination | 691 |
affecting the taxpayer's own property and tenders less than the | 692 |
full amount of taxes or recoupment charges as finally determined, | 693 |
an interest charge shall accrue as follows: | 694 |
(1) If the amount finally determined is less than the amount | 695 |
billed but more than the amount tendered, the taxpayer shall pay | 696 |
interest at the rate per annum prescribed by section 5703.47 of | 697 |
the Revised Code, computed from the date that the taxes were due | 698 |
on the difference between the amount finally determined and the | 699 |
amount tendered. This interest charge shall be in lieu of any | 700 |
penalty or interest charge under section 323.121 of the Revised | 701 |
Code unless the taxpayer failed to file a complaint and tender an | 702 |
amount as taxes or recoupment charges within the time required by | 703 |
this section, in which case section 323.121 of the Revised Code | 704 |
applies. | 705 |
(2) If the amount of taxes finally determined is equal to or | 706 |
greater than the amount billed and more than the amount tendered, | 707 |
the taxpayer shall pay interest at the rate prescribed by section | 708 |
5703.47 of the Revised Code from the date the taxes were due on | 709 |
the difference between the amount finally determined and the | 710 |
amount tendered, such interest to be in lieu of any interest | 711 |
charge but in addition to any penalty prescribed by section | 712 |
323.121 of the Revised Code. | 713 |
(F) Upon request of a complainant, the tax commissioner | 714 |
shall determine the common level of assessment of real property in | 715 |
the county for the year stated in the request that is not valued | 716 |
under section 5713.31 of the Revised Code, which common level of | 717 |
assessment shall be expressed as a percentage of true value and | 718 |
the common level of assessment of lands valued under such section, | 719 |
which common level of assessment shall also be expressed as a | 720 |
percentage of the current agricultural use value of such lands. | 721 |
Such determination shall be made on the basis of the most recent | 722 |
available sales ratio studies of the commissioner and such other | 723 |
factual data as the commissioner deems pertinent. | 724 |
(G) A complainant shall provide to the board of revision all | 725 |
information or evidence within the complainant's knowledge or | 726 |
possession that affects the real property that is the subject of | 727 |
the complaint. A complainant who fails to provide such | 728 |
information or evidence is precluded from introducing it on appeal | 729 |
to the board of tax appeals or the court of common pleas, except | 730 |
that the board of tax appeals or court may admit and consider the | 731 |
evidence if the complainant shows good cause for the complainant's | 732 |
failure to provide the information or evidence to the board of | 733 |
revision. | 734 |
(H) In case of the pendency of any proceeding in court based | 735 |
upon an alleged excessive, discriminatory, or illegal valuation or | 736 |
incorrect classification or determination, the taxpayer may tender | 737 |
to the treasurer an amount as taxes upon property computed upon | 738 |
the claimed valuation as set forth in the complaint to the court. | 739 |
The treasurer may accept the tender. If the tender is not | 740 |
accepted, no penalty shall be assessed because of the nonpayment | 741 |
of the full taxes assessed. | 742 |
Section 2. That existing sections 4503.06 and 5715.19 of the | 743 |
Revised Code are hereby repealed. | 744 |
Section 3. That Section 140 of Am. Sub. H.B. 94 of the 124th | 745 |
General Assembly, as amended by Am. Sub. H.B. 405 of the 124th | 746 |
General Assembly, be amended to read as follows: | 747 |
" Sec. 140. TEMPORARY STABILIZATION OF LOCAL GOVERNMENT | 748 |
DISTRIBUTIONS | 749 |
(A) On or before the third day of each month of the period | 750 |
July 2001 through May 2002, the Tax Commissioner shall determine | 751 |
the amounts credited under sections 5727.45, 5733.12, 5739.21, | 752 |
5741.03, and 5747.03 of the Revised Code, respectively, to the | 753 |
Local Government Fund, to the Library and Local Government Support | 754 |
Fund, and to the Local Government Revenue Assistance Fund in the | 755 |
twelfth preceding month. On or before June 3, 2002, the Tax | 756 |
Commissioner shall determine the amounts credited under sections | 757 |
5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised | 758 |
Code, respectively, to the Local Government Fund, to the Library | 759 |
and Local Government Support Fund, and to the Local Government | 760 |
Revenue Assistance Fund in June 2000. For purposes of this | 761 |
section, any amount transferred during the period January 1, 2001, | 762 |
through June 30, 2001, to the Local Government Fund, to the Local | 763 |
Government Revenue Assistance Fund, or to the Library and Local | 764 |
Government Support Fund under section 131.44 of the Revised Code | 765 |
shall be considered to be an amount credited to that respective | 766 |
fund under section 5747.03 of the Revised Code. | 767 |
Notwithstanding sections 5727.45, 5733.12, 5739.21, 5741.03, | 768 |
and 5747.03 of the Revised Code to the contrary, for each month in | 769 |
the period July 1, 2001, through June 30, 2003, from the public | 770 |
utility excise, corporate franchise, sales, use, and personal | 771 |
income taxes collected: | 772 |
(1) An amount shall first be credited to the Local Government | 773 |
Fund that equals the amount credited to that fund from that tax | 774 |
according to the schedule in division (B) of this section. | 775 |
(2) An amount shall next be credited to the Local Government | 776 |
Revenue Assistance Fund that equals the amount credited to that | 777 |
fund from that tax according to the schedule in division (B) of | 778 |
this section. | 779 |
(3) An amount shall next be credited to the Library and Local | 780 |
Government Support Fund that equals the amount credited to that | 781 |
fund from that tax according to the schedule in division (B) of | 782 |
this section. | 783 |
(B) The amounts shall be credited from each tax to each | 784 |
respective fund as follows: | 785 |
(1) In July 2001 and July 2002, the amounts credited in July | 786 |
2000; | 787 |
(2) In August 2001 and August 2002, the amounts credited in | 788 |
August 2000; | 789 |
(3) In September 2001 and September 2002, the amounts | 790 |
credited in September 2000; | 791 |
(4) In October 2001 and October 2002, the amounts credited in | 792 |
October 2000; | 793 |
(5) In November 2001 and November 2002, the amounts credited | 794 |
in November 2000; | 795 |
(6) In December 2001 and December 2002, the amounts credited | 796 |
in December 2000; | 797 |
(7) In January 2002 and January 2003, the amounts credited | 798 |
in January 2001; | 799 |
(8) In February 2002 and February 2003, the amounts credited | 800 |
in February 2001 but subject to a reduction made pursuant to | 801 |
division (D) of this section; | 802 |
(9) In March 2002 and March 2003, the amounts credited in | 803 |
March 2001; | 804 |
(10) In April 2002 and April 2003, the amounts credited in | 805 |
April 2001; | 806 |
(11) In May 2002 and May 2003, the amounts credited in May | 807 |
2001; | 808 |
(12) In June 2002 and June 2003, the amounts credited in June | 809 |
2000 but subject to a reduction made pursuant to division (D) of | 810 |
this section. | 811 |
(C) Notwithstanding section 5727.84 of the Revised Code to | 812 |
the contrary, for the period July 1, 2001, through June 30, 2003, | 813 |
no amounts shall be credited to the Local Government Fund or to | 814 |
the Local Government Revenue Assistance Fund from the kilowatt | 815 |
hour tax, and such amounts that would have otherwise been required | 816 |
to be credited to such funds shall instead be credited to the | 817 |
General Revenue Fund. Notwithstanding section 131.44 of the | 818 |
Revised Code to the contrary, for the period July 1, 2001, through | 819 |
June 30, 2003, no amounts shall be transferred to the Local | 820 |
Government Fund, the Local Government Revenue Assistance Fund, or | 821 |
the Library and Local Government Support Fund from the Income Tax | 822 |
Reduction Fund, and such amounts that would have otherwise been | 823 |
transferred to such funds from the Income Tax Reduction Fund shall | 824 |
825 |
(D) Notwithstanding any other provision of law to the | 826 |
contrary, the Tax Commissioner shall do each of the following: | 827 |
(1) By the fourth day of February 2002, the commissioner | 828 |
shall subtract the amount calculated in division (D)(1)(b) of this | 829 |
section from the amount calculated in division (D)(1)(a) of this | 830 |
section. If the amount in division (D)(1)(a) of this section is | 831 |
greater than the amount in division (D)(1)(b) of this section, | 832 |
then subtract the difference from the amount of money from the | 833 |
income tax credited to the Local Government Fund, the Local | 834 |
Government Revenue Assistance Fund, and the Library and Local | 835 |
Government Support Fund in February 2002. | 836 |
(a) Money credited to the Local Government Fund, the Local | 837 |
Government Revenue Assistance Fund, and the Library and Local | 838 |
Government Support Fund from July 2001 through January 2002, less | 839 |
each fund's proportional share of $64,092,000; | 840 |
(b) The amount of money that would have been credited to the | 841 |
Local Government Fund, the Local Government Revenue Assistance | 842 |
Fund, and the Library and Local Government Support Fund from July | 843 |
2001 through January 2002, if sections 5727.45, 5727.84, 5733.12, | 844 |
5739.21, 5741.03, and 5747.03 of the Revised Code were in effect | 845 |
during this period. | 846 |
(2) By the fourth day of June 2002, the commissioner shall | 847 |
subtract the amount calculated in
| 848 |
this section from the amount calculated in division (D)(2)(a) of | 849 |
this section. If the amount in division (D)(2)(a) of this section | 850 |
is greater than the amount in division (D)(2)(b) of this section, | 851 |
then subtract any positive difference from the amount of money | 852 |
from the income tax credited to the Local Government Fund, the | 853 |
Local Government Revenue Assistance Fund, and the Library and | 854 |
Local Government Support Fund in June 2002. | 855 |
(a) Money credited to the Local Government Fund, the Local | 856 |
Government Revenue Assistance Fund, and the Library and Local | 857 |
Government Support Fund from February 2002 through May 2002, plus | 858 |
any money subtracted under division (D)(1) of this section; | 859 |
(b) The amount of money that would have been credited to the | 860 |
Local Government Fund, the Local Government Revenue Assistance | 861 |
Fund, and the Library and Local Government Support Fund from | 862 |
February 2002 through May 2002, if sections 5727.45, 5727.84, | 863 |
5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in | 864 |
effect during this period. | 865 |
(3) By the fourth day of February 2003, the commissioner | 866 |
shall subtract the amount calculated in division (D)(3)(b) of this | 867 |
section from the amount calculated in division (D)(3)(a) of this | 868 |
section. If the amount in division (D)(3)(a) of this section is | 869 |
greater than the amount in division (D)(3)(b) of this section, | 870 |
then subtract the difference from the amount of money from the | 871 |
income tax credited to the Local Government Fund, the Local | 872 |
Government Revenue Assistance Fund, and the Library and Local | 873 |
Government Support Fund in February 2003. | 874 |
(a) Money credited to the Local Government Fund, the Local | 875 |
Government Revenue Assistance Fund, and the Library and Local | 876 |
Government Support Fund from June 2002 through January 2003, less | 877 |
each fund's proportional share of $64,092,000, plus the amount | 878 |
subtracted under division (D)(2) of this section; | 879 |
(b) The amount of money that would have been credited to the | 880 |
Local Government Fund, the Local Government Revenue Assistance | 881 |
Fund, and the Library and Local Government Support Fund from June | 882 |
2002 through January 2003, if sections 5727.45, 5727.84, 5733.12, | 883 |
5739.21, 5741.03, and 5747.03 of the Revised Code were in effect | 884 |
during this period. | 885 |
(4) By the fourth day of June 2003, the commissioner shall | 886 |
subtract the amount calculated in division (D)(4)(b) of this | 887 |
section from the amount calculated in division (D)(4)(a) of this | 888 |
section. If the amount in division (D)(4)(a) of this section is | 889 |
greater than the amount in division (D)(4)(b) of this section, | 890 |
then subtract any positive difference from the amount of money | 891 |
from the income tax credited to the Local Government Fund, the | 892 |
Local Government Revenue Assistance Fund, and the Library and | 893 |
Local Government Support Fund in June 2003. | 894 |
(a) Money credited to the Local Government Fund, the Local | 895 |
Government Revenue Assistance Fund, and the Library and Local | 896 |
Government Support Fund from February 2003 through May 2003, plus | 897 |
any money subtracted under division (D)(3) of this section; | 898 |
(b) The amount of money that would have been credited to the | 899 |
Local Government Fund, the Local Government Revenue Assistance | 900 |
Fund, and the Library and Local Government Support Fund from | 901 |
February 2003 through May 2003, if sections 5727.45, 5727.84, | 902 |
5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in | 903 |
effect during this period. | 904 |
(E) Notwithstanding any other provision of law to the | 905 |
contrary, the Tax Commissioner shall compute separate adjustments | 906 |
to the amounts credited from the public utility excise, corporate | 907 |
franchise, sales, use, and personal income taxes to the Local | 908 |
Government Fund, the Local Government Revenue Assistance Fund, and | 909 |
the Library and Local Government Support Fund during July 2001. | 910 |
The adjustments shall equal the amount credited to each respective | 911 |
fund from each respective tax during June 2000 minus the amount | 912 |
credited to that fund from that tax during June 2001. If an | 913 |
adjustment is a positive amount, during July 2001, such amount | 914 |
shall be credited to the Local Government Fund, the Local | 915 |
Government Revenue Assistance Fund, or the Library and Local | 916 |
Government Support Fund, as appropriate, and shall be deducted | 917 |
from the General Revenue Fund. If an adjustment is a negative | 918 |
amount, during July 2001, such amount shall be deducted from the | 919 |
Local Government Fund, the Local Government Revenue Assistance | 920 |
Fund, or the Library and Local Government Support Fund, as | 921 |
appropriate, and shall be credited to the General Revenue Fund. | 922 |
Any amount remaining in the Local Government Fund, the Local | 923 |
Government Revenue Assistance Fund, or the Library and Local | 924 |
Government Support Fund after the distributions from such funds | 925 |
are made to local governments in August 2001, shall be certified | 926 |
by the Tax Commissioner to the Director of Budget and Management | 927 |
by August 15, 2001, and the Director of Budget and Management | 928 |
shall transfer such amount from each respective fund to the | 929 |
General Revenue Fund by August 31, 2001. | 930 |
For purposes of this section, "pro rata share" means the | 931 |
percentage calculated for each county and used in each month of | 932 |
the period July 2000 through June 2001 to distribute the amounts | 933 |
credited to the Library and Local Government Support Fund in | 934 |
accordance with section 5747.47 of the Revised Code. | 935 |
Notwithstanding any other provision of law to the contrary, | 936 |
in July 2001, each county undivided library and local government | 937 |
support fund shall receive from the Library and Local Government | 938 |
Support Fund an amount equal to the amount it would have received | 939 |
pursuant to section 5747.47 of the Revised Code for that month, | 940 |
minus its pro rata share of any amount that has been or shall be | 941 |
transferred from the Library and Local Government Support Fund to | 942 |
the OPLIN Technology Fund in that month. In August 2001, each | 943 |
county undivided library and local government support fund shall | 944 |
receive from the Library and Local Government Support Fund an | 945 |
amount equal to the amount it received from that fund in July 2000 | 946 |
and August 2000 minus the amount it received from that fund in | 947 |
July 2001 and minus its pro rata share of any amount transferred | 948 |
from that fund to the OPLIN Technology Fund in July 2001 or August | 949 |
2001. In August 2001, each county undivided local government fund | 950 |
shall receive from the Local Government Fund, each municipality | 951 |
that receives a distribution directly from the Local Government | 952 |
Fund shall receive from that fund, and each county undivided local | 953 |
government revenue assistance fund shall receive from the Local | 954 |
Government Revenue Assistance Fund an amount equal to the amount | 955 |
it received from that respective fund in July 2000 and August 2000 | 956 |
minus the amount it received from that respective fund in July | 957 |
2001. In each month of the periods September 1, 2001, through June | 958 |
30, 2002, and September 1, 2002, through June 30, 2003, each | 959 |
county undivided local government fund shall receive from the | 960 |
Local Government Fund, each municipality that receives a | 961 |
distribution directly from the Local Government Fund shall receive | 962 |
from that fund, each county undivided local government revenue | 963 |
assistance fund shall receive from the Local Government Revenue | 964 |
Assistance Fund, and each county undivided library and local | 965 |
government support fund shall receive from the Library and Local | 966 |
Government Support Fund, the same amount it received from that | 967 |
respective fund in the corresponding month of the period September | 968 |
1, 2000, through June 2001, except there shall be a reduction in | 969 |
the amount received during the month following any reduction made | 970 |
pursuant to division (D) of this section. In each month of the | 971 |
period July 1, 2002, through August 31, 2002, and in the month of | 972 |
July 2003, each county undivided local government fund shall | 973 |
receive from the Local Government Fund, each municipality that | 974 |
receives a distribution directly from the Local Government Fund | 975 |
shall receive from that fund, each county undivided local | 976 |
government revenue assistance fund shall receive from the Local | 977 |
Government Revenue Assistance Fund, and each county undivided | 978 |
library and local government support fund shall receive from the | 979 |
Library and Local Government Support Fund, the same amount it | 980 |
received from that respective fund in the corresponding month of | 981 |
the period July 1, 2000, through August 31, 2000, except there | 982 |
shall be a reduction in the amount received during the month | 983 |
following any reduction made pursuant to division (D) of this | 984 |
section. If during any month of the period September 1, 2001, | 985 |
through July 31, 2003, a transfer is made from the Library and | 986 |
Local Government Support Fund to the OPLIN Technology Fund, the | 987 |
amount distributed to each county undivided library and local | 988 |
government support fund shall be reduced by its pro rata share of | 989 |
the amount transferred. | 990 |
When a reduction is made pursuant to divisions (D)(1), (2), | 991 |
(3), or (4) of this section, respectively, the amount received by | 992 |
each county undivided local government fund and each municipality | 993 |
directly from the Local Government Fund, by each county undivided | 994 |
local government revenue assistance fund from the Local Government | 995 |
Revenue Assistance Fund, and by each library and local government | 996 |
support fund from the Library and Local Government Support Fund, | 997 |
shall be reduced in March 2002, July 2002, March 2003, or July | 998 |
2003, respectively, based on such county's or municipality's | 999 |
proportionate share of the total amounts to be received from that | 1000 |
fund in that month. | 1001 |
During the period July 1, 2001, through July 31, 2003, the | 1002 |
Director of Budget and Management shall issue those directives to | 1003 |
state agencies that are necessary to ensure that the appropriate | 1004 |
amounts are distributed to the Local Government Fund, to the Local | 1005 |
Government Revenue Assistance Fund, and to the Library and Local | 1006 |
Government Support Fund to accomplish the purposes of this | 1007 |
section." | 1008 |
Section 4. That existing Section 140 of Am. Sub. H.B. 94 of | 1009 |
the 124th General Assembly, as amended by Am. Sub. H.B. 405 of the | 1010 |
124th General Assembly, is hereby repealed. | 1011 |
Section 5. (A) This section applies to any real property or | 1012 |
manufactured or mobile home that is: | 1013 |
(1) Owned by a member of the National Guard or a member of a | 1014 |
reserve component of the Armed Forces of the United States who is | 1015 |
called to active or other duty under Operation Enduring Freedom, | 1016 |
Operation Noble Eagle, or the directive issued by the Governor on | 1017 |
September 28, 2001, or a successor to that directive; | 1018 |
(2) Owned by the spouse of such a member; | 1019 |
(3) Owned jointly by such a member and that member's spouse | 1020 |
or dependent parent; or | 1021 |
(4) Owned by the dependent parent of such a member who dies | 1022 |
during such duty or as the result of wounds or illness incurred | 1023 |
during such duty. | 1024 |
For purposes of this section, a "dependent parent" is a | 1025 |
parent who, at the time the member was activated, received from | 1026 |
the member at least half of the dependent parent's support, | 1027 |
including food, shelter, clothing, and medical and dental care. | 1028 |
(B) The member, the member's spouse, or the member's parent, | 1029 |
as applicable, may apply to the county treasurer for an extension | 1030 |
for the payment of taxes and assessments charged against the real | 1031 |
property or manufactured or mobile home and payable during the | 1032 |
period of the member's duty service and the six months ensuing | 1033 |
termination thereof. Application shall be made not later than the | 1034 |
last day of the sixth month after the month in which the member's | 1035 |
duty terminates. The applicant shall provide evidence | 1036 |
satisfactory to the county treasurer to demonstrate eligibility | 1037 |
for the extension as described in division (A) of this section. | 1038 |
If the county treasurer determines that the applicant | 1039 |
qualifies for an extension under this section, the county | 1040 |
treasurer shall enter into a contract with the applicant for | 1041 |
payment of the taxes and assessments in installments in the same | 1042 |
manner as, and subject to the same terms and conditions of, | 1043 |
contracts for the payment of delinquent taxes pursuant to section | 1044 |
323.31 of the Revised Code, except that the contract shall specify | 1045 |
that payments shall begin in the seventh month after the member's | 1046 |
duty terminates. Notwithstanding sections 319.49, 323.01, | 1047 |
323.121, 323.132, 4503.06, 5721.01, and 5721.011 of the Revised | 1048 |
Code, taxes and assessments, payment of which has been extended | 1049 |
under this section, do not constitute delinquent taxes and shall | 1050 |
not be placed on the delinquent land list or delinquent | 1051 |
manufactured home tax list unless the contract becomes void, and | 1052 |
a new contract is not entered into, pursuant to section 323.31 of | 1053 |
the Revised Code. | 1054 |
(C) If a member, a member's spouse, or a member's parent | 1055 |
qualifies for the extension provided in this section, and that | 1056 |
member, spouse, or parent has designated an agent for the payment | 1057 |
of taxes and assessments the payment of which is so extended, that | 1058 |
agent shall not require the member, spouse, or parent to pay to | 1059 |
the agent any such taxes and assessments for the period for which | 1060 |
payment is extended under division (B) of this section. If such | 1061 |
taxes or assessments are paid by the member, spouse, or parent to | 1062 |
an agent as part of a mortgage loan installment payment, the agent | 1063 |
shall deduct the portion of the payment that represents such taxes | 1064 |
and assessments from the amount of each such payment payable | 1065 |
during the period of extension prescribed by division (B) of this | 1066 |
section. | 1067 |
(D) If the member, the member's spouse, or the member's | 1068 |
parent has entered into a contract pursuant to this section | 1069 |
before the first day of the seventh month after the month in which | 1070 |
the member's duty terminates, the county auditor and treasurer | 1071 |
shall remove from the tax list and duplicate, respectively, any | 1072 |
penalties and interest that were charged under section 323.121 or | 1073 |
4503.06 of the Revised Code during the member's duty and before | 1074 |
the first day of the seventh month after the month in which the | 1075 |
member's duty terminates. | 1076 |
(E) Notwithstanding section 323.131 of the Revised Code, a | 1077 |
county treasurer shall include a notice of, and information about, | 1078 |
the extension provided in this section on or with tax bills mailed | 1079 |
or delivered under section 323.13 or 4503.06 of the Revised Code. | 1080 |
Section 6. This act is hereby declared to be an emergency | 1081 |
measure necessary for the immediate preservation of the public | 1082 |
peace, health, and safety. The reason for such necessity is that | 1083 |
active duty military personnel may face real economic hardships | 1084 |
while serving their country and urgently need the financial relief | 1085 |
provided by the real property and manufactured home tax extensions | 1086 |
authorized by the act. Therefore, this act shall go into | 1087 |
immediate effect. | 1088 |