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

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.

4

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

Section 1. That sections 4503.06 and 5715.19 of the Revised	5
Code be amended to read as follows:	6

Sec. 4503.06.  (A) The owner of each manufactured or mobile	7
home that has acquired situs in this state shall pay either a real	8
property tax pursuant to Title LVII of the Revised Code or a	9
manufactured home tax pursuant to division (C) of this section.	10

(B) The owner of a manufactured or mobile home shall pay	11
real property taxes if either of the following applies:	12

(1) The manufactured or mobile home acquired situs in the	13
state or ownership in the home was transferred on or after January	14
1, 2000, and all of the following apply:	15

(a) The home is affixed to a permanent foundation as defined	16
in division (C)(5) of section 3781.06 of the Revised Code;	17

(b) The home is located on land that is owned by the owner	18
of the home;	19

(c) The certificate of title has been inactivated by the	20
clerk of the court of common pleas that issued it, pursuant to	21
division (H) of section 4505.11 of the Revised Code.	22

(2) The manufactured or mobile home acquired situs in the	23
state or ownership in the home was transferred before January 1,	24
2000, and all of the following apply:	25

(a) The home is affixed to a permanent foundation as defined	26
in division (C)(5) of section 3781.06 of the Revised Code;	27

(b) The home is located on land that is owned by the owner	28
of the home;	29

(c) The owner of the home has elected to have the home taxed	30
as real property and, pursuant to section 4505.11 of the Revised	31
Code, has surrendered the certificate of title to the auditor of	32
the county containing the taxing district in which the home has	33
its situs, together with proof that all taxes have been paid;	34

(d) The county auditor has placed the home on the real	35
property tax list and delivered the certificate of title to the	36
clerk of the court of common pleas that issued it and the clerk	37
has inactivated the certificate.	38

(C)(1) Any mobile or manufactured home that is not taxed as	39
real property as provided in division (B) of this section is	40
subject to an annual manufactured home tax, payable by the owner,	41
for locating the home in this state. The tax as levied in this	42
section is for the purpose of supplementing the general revenue	43
funds of the local subdivisions in which the home has its situs	44
pursuant to this section.	45

(2) The year for which the manufactured home tax is levied	46
commences on the first day of January and ends on the following	47
thirty-first day of December. The state shall have the first lien	48
on any manufactured or mobile home on the list for the amount of	49
taxes, penalties, and interest charged against the owner of the	50
home under this section. The lien of the state for the tax for a	51
year shall attach on the first day of January to a home that has	52
acquired situs on that date. The lien for a home that has not	53
acquired situs on the first day of January, but that acquires	54
situs during the year, shall attach on the next first day of	55
January. The lien shall continue until the tax, including any	56
penalty or interest, is paid.	57

(3)(a) The situs of a manufactured or mobile home located in	58
this state on the first day of January is the local taxing	59
district in which the home is located on that date.	60

(b) The situs of a manufactured or mobile home not located	61
in this state on the first day of January, but located in this	62
state subsequent to that date, is the local taxing district in	63
which the home is located thirty days after it is acquired or	64
first enters this state.	65

(4) The tax is collected by and paid to the county treasurer	66
of the county containing the taxing district in which the home has	67
its situs.	68

(D) The manufactured home tax shall be computed and assessed	69
by the county auditor of the county containing the taxing district	70
in which the home has its situs as follows:	71

(1) On a home that acquired situs in this state prior to	72
January 1, 2000;	73

(a) By multiplying the assessable value of the home by the	74
tax rate of the taxing district in which the home has its situs,	75
and deducting from the product thus obtained any reduction	76
authorized under section 4503.065 of the Revised Code. The tax	77
levied under this formula shall not be less than thirty-six	78
dollars, unless the home qualifies for a reduction in assessable	79
value under section 4503.065 of the Revised Code, in which case	80
there shall be no minimum tax and the tax shall be the amount	81
calculated under this division.	82

(b) The assessable value of the home shall be forty per cent	83
of the amount arrived at by the following computation:	84

(i) If the cost to the owner, or market value at time of	85
purchase, whichever is greater, of the home includes the	86
furnishings and equipment, such cost or market value shall be	87
multiplied according to the following schedule:	88

The first calendar year means any period between the first	102
day of January and the thirty-first day of December of the first	103
year.	104

(ii) If the cost to the owner, or market value at the time	105
of purchase, whichever is greater, of the home does not include	106
the furnishings and equipment, such cost or market value shall be	107
multiplied according to the following schedule:	108

The first calendar year means any period between the first	122
day of January and the thirty-first day of December of the first	123
year.	124

(2) On a home in which ownership was transferred or that	125
first acquired situs in this state on or after January 1, 2000:	126

(a) By multiplying the assessable value of the home by the	127
effective tax rate, as defined in section 323.08 of the Revised	128
Code, for residential real property of the taxing district in	129
which the home has its situs, and deducting from the product thus	130
obtained the reductions required or authorized under section	131
319.302, division (B) of section 323.152, or section 4503.065 of	132
the Revised Code.	133

(b) The assessable value of the home shall be thirty-five	134
per cent of its true value as determined under division (L) of	135
this section.	136

(3) On or before the fifteenth day of January each year,	137
the auditor shall record the assessable value and the amount of	138
tax on the manufactured or mobile home on the tax list and deliver	139
a duplicate of the list to the county treasurer. In the case of	140
an emergency as defined in section 323.17 of the Revised Code, the	141
tax commissioner, by journal entry, may extend the times for	142
delivery of the duplicate for an additional fifteen days upon	143
receiving a written application from the county auditor regarding	144
an extension for the delivery of the duplicate, or from the county	145
treasurer regarding an extension of the time for the billing and	146
collection of taxes. The application shall contain a statement	147
describing the emergency that will cause the unavoidable delay and	148
must be received by the tax commissioner on or before the last day	149
of the month preceding the day delivery of the duplicate is	150
otherwise required. When an extension is granted for delivery of	151
the duplicate, the time period for payment of taxes shall be	152
extended for a like period of time. When a delay in the closing	153
of a tax collection period becomes unavoidable, the tax	154
commissioner, upon application by the county auditor and county	155
treasurer, may order the time for payment of taxes to be extended	156
if the tax commissioner determines that penalties have accrued or	157
would otherwise accrue for reasons beyond the control of the	158
taxpayers of the county. The order shall prescribe the final	159
extended date for payment of taxes for that collection period.	160

(4) After January 1, 1999, the owner of a manufactured or	161
mobile home taxed pursuant to division (D)(1) of this section may	162
elect to have the home taxed pursuant to division (D)(2) of this	163
section by filing a written request with the county auditor of the	164
taxing district in which the home is located on or before the	165
first day of December of any year. Upon the filing of the	166
request, the county auditor shall determine whether all taxes	167
levied under division (D)(1) of this section have been paid, and	168
if those taxes have been paid, the county auditor shall tax the	169
manufactured or mobile home pursuant to division (D)(2) of this	170
section commencing in the next tax year.	171

(5) A manufactured or mobile home that acquired situs in	172
this state prior to January 1, 2000, shall be taxed pursuant to	173
division (D)(2) of this section if no manufactured home tax had	174
been paid for the home and the home was not exempted from taxation	175
pursuant to division (E) of this section for the year for which	176
the taxes were not paid.	177

(6)(a) Immediately upon receipt of any manufactured home tax	178
duplicate from the county auditor, but not less than twenty days	179
prior to the last date on which the first one-half taxes may be	180
paid without penalty as prescribed in division (F) of this	181
section, the county treasurer shall cause to be prepared and	182
mailed or delivered to each person charged on that duplicate with	183
taxes, or to an agent designated by such person, the tax bill	184
prescribed by the tax commissioner under division (D)(7) of this	185
section. When taxes are paid by installments, the county	186
treasurer shall mail or deliver to each person charged on such	187
duplicate or the agent designated by such person a second tax bill	188
showing the amount due at the time of the second tax collection.	189
The second half tax bill shall be mailed or delivered at least	190
twenty days prior to the close of the second half tax collection	191
period. A change in the mailing address of any tax bill shall be	192
made in writing to the county treasurer. Failure to receive a	193
bill required by this section does not excuse failure or delay to	194
pay any taxes shown on the bill or, except as provided in division	195
(A) of section 5715.39 of the Revised Code, avoid any penalty,	196
interest, or charge for such delay.	197

(b) After delivery of the copy of the delinquent	198
manufactured home tax list under division (H) of this section, the	199
county treasurer may prepare and mail to each person in whose name	200
a home is listed an additional tax bill showing the total amount	201
of delinquent taxes charged against the home as shown on the list.	202
The tax bill shall include a notice that the interest charge	203
prescribed by division (G) of this section has begun to accrue.	204

(7) Each tax bill prepared and mailed or delivered under	205
division (D)(6) of this section shall be in the form and contain	206
the information required by the tax commissioner. The	207
commissioner may prescribe different forms for each county and may	208
authorize the county auditor to make up tax bills and tax receipts	209
to be used by the county treasurer. The tax bill shall not	210
contain or be mailed or delivered with any information or material	211
that is not required by this section or that is not authorized by	212
section 321.45 of the Revised Code or by the tax commissioner. In	213
addition to the information required by the commissioner, each tax	214
bill shall contain the following information:	215

(a) The taxes levied and the taxes charged and payable	216
against the manufactured or mobile home;	217

(b) The following notice: "Notice: If the taxes are not	218
paid within sixty days after the county auditor delivers the	219
delinquent manufactured home tax list to the county treasurer, you	220
and your home may be subject to collection proceedings for tax	221
delinquency." Failure to provide such notice has no effect upon	222
the validity of any tax judgment to which a home may be subjected.	223

(c) In the case of manufactured or mobile homes taxed under	224
division (D)(2) of this section, the following additional	225
information:	226

(i) The effective tax rate. The words "effective tax rate"	227
shall appear in boldface type.	228

(ii) The following notice: "Notice: If the taxes charged	229
against this home have been reduced by the 2-1/2 per cent tax	230
reduction for residences occupied by the owner but the home is not	231
a residence occupied by the owner, the owner must notify the	232
county auditor's office not later than March 31 of the year for	233
which the taxes are due. Failure to do so may result in the owner	234
being convicted of a fourth degree misdemeanor, which is	235
punishable by imprisonment up to 30 days, a fine up to $250, or	236
both, and in the owner having to repay the amount by which the	237
taxes were erroneously or illegally reduced, plus any interest	238
that may apply.	239

If the taxes charged against this home have not been reduced	240
by the 2-1/2 per cent tax reduction and the home is a residence	241
occupied by the owner, the home may qualify for the tax reduction.	242
To obtain an application for the tax reduction or further	243
information, the owner may contact the county auditor's office at	244
.......... (insert the address and telephone number of the county	245
auditor's office)."	246

(E)(1) A manufactured or mobile home is not subject to this	247
section when any of the following applies:	248

(a) It is taxable as personal property pursuant to section	249
5709.01 of the Revised Code. Any manufactured or mobile home that	250
is used as a residence shall be subject to this section and shall	251
not be taxable as personal property pursuant to section 5709.01 of	252
the Revised Code.	253

(b) It bears a license plate issued by any state other than	254
this state unless the home is in this state in excess of an	255
accumulative period of thirty days in any calendar year.	256

(c) The annual tax has been paid on the home in this state	257
for the current year.	258

(d) The tax commissioner has determined, pursuant to section	259
5715.27 of the Revised Code, that the property is exempt from	260
taxation, or would be exempt from taxation under Chapter 5709. of	261
the Revised Code if it were classified as real property.	262

(2) A travel trailer or park trailer, as these terms are	263
defined in section 4501.01 of the Revised Code, is not subject to	264
this section if it is unused or unoccupied and stored at the	265
owner's normal place of residence or at a recognized storage	266
facility.	267

(3) A travel trailer or park trailer, as these terms are	268
defined in section 4501.01 of the Revised Code, is subject to this	269
section and shall be taxed as a manufactured or mobile home if it	270
has a situs longer than thirty days in one location and is	271
connected to existing utilities, unless either of the following	272
applies:	273

(a) The situs is in a state facility or a camping or park	274
area as defined in division (B), (G), (H), or (R) of section	275
3733.01 of the Revised Code;	276

(b) The situs is in a camping or park area that is a tract	277
of land that has been limited to recreational use by deed or	278
zoning restrictions and subdivided for sale of five or more	279
individual lots for the express or implied purpose of occupancy by	280
either self-contained recreational vehicles as defined in division	281
(E) of section 3733.01 of the Revised Code or by dependent	282
recreational vehicles as defined in division (F) of section	283
3733.01 of the Revised Code.	284

(F) Except as provided in division (D)(3) of this section,	285
the manufactured home tax is due and payable as follows:	286

(1) When a manufactured or mobile home has a situs in this	287
state, as provided in this section, on the first day of January,	288
one-half of the amount of the tax is due and payable on or before	289
the first day of March and the balance is due and payable on or	290
before the thirty-first day of July. At the option of the owner	291
of the home, the tax for the entire year may be paid in full on	292
the first day of March.	293

(2) When a manufactured or mobile home first acquires a	294
situs in this state after the first day of January, no tax is due	295
and payable for that year.	296

(G)(1) If one-half of the current taxes charged under this	297
section against a manufactured or mobile home, together with the	298
full amount of any delinquent taxes or any installment thereof	299
required to be paid under a written undertaking, are not paid on	300
or before the thirty-first day of January in that year, or on or	301
before the last day for such payment as extended pursuant to	302
section 4503.063 of the Revised Code, a penalty of ten per cent	303
shall be charged against the unpaid balance of such half of the	304
current taxes. If the total amount of all such taxes is not paid	305
on or before the thirty-first day of July, next thereafter, or on	306
or before the last day for such payment as extended pursuant to	307
section 4503.063 of the Revised Code, a like penalty shall be	308
charged on the balance of the total amount of such unpaid current	309
taxes.	310

(2)(a) On the first day of the month following the last day	311
the second installment of taxes may be paid without penalty	312
beginning in 2000, interest shall be charged against and computed	313
on all delinquent taxes other than the current taxes that became	314
delinquent taxes at the close of the last day such second	315
installment could be paid without penalty. The charge shall be	316
for interest that accrued during the period that began on the	317
preceding first day of December and ended on the last day of the	318
month that included the last date such second installment could be	319
paid without penalty. The interest shall be computed at the rate	320
per annum prescribed by section 5703.47 of the Revised Code and	321
shall be entered as a separate item on the delinquent manufactured	322
home tax list compiled under division (H) of this section.	323

(b) On the first day of December beginning in 2000, the	324
interest shall be charged against and computed on all delinquent	325
taxes. The charge shall be for interest that accrued during the	326
period that began on the first day of the month following the last	327
date prescribed for the payment of the second installment of taxes	328
in the current year and ended on the immediately preceding last	329
day of November. The interest shall be computed at the rate per	330
annum prescribed by section 5703.47 of the Revised Code and shall	331
be entered as a separate item on the delinquent manufactured home	332
tax list.	333

(c) After a valid undertaking has been entered into for the	334
payment of any delinquent taxes, no interest shall be charged	335
against such delinquent taxes while the undertaking remains in	336
effect in compliance with section 323.31 of the Revised Code. If	337
a valid undertaking becomes void, interest shall be charged	338
against the delinquent taxes for the periods that interest was not	339
permitted to be charged while the undertaking was in effect. The	340
interest shall be charged on the day the undertaking becomes void	341
and shall equal the amount of interest that would have been	342
charged against the unpaid delinquent taxes outstanding on the	343
dates on which interest would have been charged thereon under	344
divisions (G)(1) and (2) of this section had the undertaking not	345
been in effect.	346

(3) If the full amount of the taxes due at either of the	347
times prescribed by division (F) of this section is paid within	348
ten days after such time, the county treasurer shall waive the	349
collection of and the county auditor shall remit one-half of the	350
penalty provided for in this division for failure to make that	351
payment by the prescribed time.	352

(4) The treasurer shall compile and deliver to the county	353
auditor a list of all tax payments the treasurer has received as	354
provided in division (G)(3) of this section. The list shall	355
include any information required by the auditor for the remission	356
of the penalties waived by the treasurer. The taxes so collected	357
shall be included in the settlement next succeeding the settlement	358
then in process.	359

(H)(1) Beginning in 2000, the county auditor shall compile	360
annually a "delinquent manufactured home tax list" consisting of	361
homes the county treasurer's records indicate have taxes that were	362
not paid within the time prescribed by divisions (D)(3) and (F)	363
of this section, have taxes that remain unpaid from prior years,	364
or have unpaid tax penalties or interest that have been assessed.	365

(2) Within thirty days after the settlement under division	366
(H)(2) of section 321.24 of the Revised Code beginning in 2000,	367
the county auditor shall deliver a copy of the delinquent	368
manufactured home tax list to the county treasurer. The auditor	369
shall update and publish the delinquent manufactured home tax list	370
annually in the same manner as delinquent real property tax lists	371
are published. The county auditor shall apportion the cost of	372
publishing the list among taxing districts in proportion to the	373
amount of delinquent manufactured home taxes so published that	374
each taxing district is entitled to receive upon collection of	375
those taxes.	376

(3) When taxes, penalties, or interest are charged	377
against a person on the delinquent manufactured home tax list and	378
are not paid within sixty days after the list is delivered to the	379
county treasurer, the county treasurer shall, in addition to any	380
other remedy provided by law for the collection of taxes,	381
penalties, and interest, enforce collection of such taxes,	382
penalties, and interest by civil action in the name of the	383
treasurer against the owner for the recovery of the unpaid taxes	384
following the procedures for the recovery of delinquent real	385
property taxes in sections 323.25 to 323.28 of the Revised Code.	386
The action may be brought in municipal or county court, provided	387
the amount charged does not exceed the monetary limitations for	388
original jurisdiction for civil actions in those courts.	389

It is sufficient, having made proper parties to the suit, for	390
the treasurer to allege in the treasurer's bill of particulars or	391
petition that the taxes stand chargeable on the books of the	392
county treasurer against such person, that they are due and	393
unpaid, and that such person is indebted in the amount of taxes	394
appearing to be due the county. The treasurer need not set forth	395
any other matter relating thereto. If it is found on the trial of	396
the action that the person is indebted to the state, judgment	397
shall be rendered in favor of the treasurer prosecuting the	398
action. The judgment debtor is not entitled to the benefit of any	399
law for stay of execution or exemption of property from levy or	400
sale on execution in the enforcement of the judgment.	401

(I) The total amount of taxes collected shall be distributed	402
in the following manner: four per cent shall be allowed as	403
compensation to the county auditor for the county auditor's	404
service in assessing the taxes; two per cent shall be allowed as	405
compensation to the county treasurer for the services the county	406
treasurer renders as a result of the tax levied by this section.	407
Such amounts shall be paid into the county treasury, to the credit	408
of the county general revenue fund, on the warrant of the county	409
auditor. Fees to be paid to the credit of the real estate	410
assessment fund shall be collected pursuant to division (B) of	411
section 319.54 of the Revised Code and paid into the county	412
treasury, on the warrant of the county auditor. The balance of	413
the taxes collected shall be distributed among the taxing	414
subdivisions of the county in which the taxes are collected and	415
paid in the same ratio as those taxes were collected for the	416
benefit of the taxing subdivision. The taxes levied and revenues	417
collected under this section shall be in lieu of any general	418
property tax and any tax levied with respect to the privilege of	419
using or occupying a manufactured or mobile home in Ohio except as	420
provided in sections 4503.04 and 5741.02 of the Revised Code.	421

(J) An agreement to purchase or a bill of sale for a	422
manufactured home shall show whether or not the furnishings and	423
equipment are included in the purchase price.	424

(K) If the county treasurer and the county prosecuting	425
attorney agree that an item charged on the delinquent manufactured	426
home tax list is uncollectible, they shall certify that	427
determination and the reasons to the county board of revision. If	428
the board determines the amount is uncollectible, it shall certify	429
its determination to the county auditor, who shall strike the item	430
from the list.	431

(L)(1) The county auditor shall appraise at its true value	432
any manufactured or mobile home in which ownership is transferred	433
or which first acquires situs in this state on or after January 1,	434
2000, and any manufactured or mobile home the owner of which has	435
elected, under division (D)(4) of this section, to have the home	436
taxed under division (D)(2) of this section. The true value shall	437
include the value of the home, any additions, and any fixtures,	438
but not any furnishings in the home. In determining the true	439
value of a manufactured or mobile home, the auditor shall consider	440
all facts and circumstances relating to the value of the home,	441
including its age, its capacity to function as a residence, any	442
obsolete characteristics, and other factors that may tend to prove	443
its true value.	444

(2)(a) If a manufactured or mobile home has been the subject	445
of an arm's length sale between a willing seller and a willing	446
buyer within a reasonable length of time prior to the	447
determination of true value, the auditor shall consider the sale	448
price of the home to be the true value for taxation purposes.	449

(b) The sale price in an arm's length transaction between a	450
willing seller and a willing buyer shall not be considered the	451
true value of the home if either of the following occurred after	452
the sale:	453

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

454

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

455

(3) The auditor shall have each home viewed and appraised at	456
least once in each six-year period in the same year in which real	457
property in the county is appraised pursuant to Chapter 5713. of	458
the Revised Code, and shall update the appraised values in the	459
third calendar year following the appraisal. The person viewing	460
or appraising a home may enter the home to determine by actual	461
view any additions or fixtures that have been added since the last	462
appraisal. In conducting the appraisals and establishing the true	463
value, the auditor shall follow the procedures set forth for	464
appraising real property in sections 5713.01 and 5713.03 of the	465
Revised Code.	466

(4) The auditor shall place the true value of each home on	467
the manufactured home tax list upon completion of an appraisal.	468

(5)(a) If the auditor changes the true value of a home, the	469
auditor shall notify the owner of the home in writing, delivered	470
by mail or in person. The notice shall be given at least thirty	471
days prior to the issuance of any tax bill that reflects the	472
change. Failure to receive the notice does not invalidate any	473
proceeding under this section.	474

(b) Any owner of a home or any other person or party listed	475
in division (A)(1) of section 5715.19 of the Revised Code may file	476
a complaint against the true value of the home as appraised under	477
this section. The complaint shall be filed with the county board	478
of revision auditor on or before the thirty-first day of March of	479
the current tax year or thedate of closing of the collection for	480
the first half of manufactured home taxes for the current tax	481
year, whichever is later. The auditor shall present to the county	482
board of revision all complaints filed with the auditor under this	483
section. The board shall hear and investigate the complaint and	484
may take action on it as provided under sections 5715.11 to	485
5715.19 of the Revised Code.	486

(c) If the county board of revision determines, pursuant to	487
a complaint against the valuation of a manufactured or mobile home	488
filed under this section, that the amount of taxes, assessments,	489
or other charges paid was in excess of the amount due based on the	490
valuation as finally determined, then the overpayment shall be	491
refunded in the manner prescribed in section 5715.22 of the	492
Revised Code.	493

(d) Payment of all or part of a tax under this section for	494
any year for which a complaint is pending before the county board	495
of revision does not abate the complaint or in any way affect the	496
hearing and determination thereof.	497

(M) If the county auditor determines that any tax,	498
assessment, charge, or any part thereof has been erroneously	499
charged as a result of a clerical error as defined in section	500
319.35 of the Revised Code, the county treasurer and the county	501
board of revision shall remove the erroneous charges on the	502
manufactured home tax list or delinquent manufactured home tax	503
list, and refund any erroneous charges that have been collected,	504
with interest, in the same manner as is prescribed in section	505
319.36 of the Revised Code for erroneous charges against real	506
property.	507

(N) As used in this section and section 4503.061 of the	508
Revised Code:	509

(1) "Manufactured home taxes" includes taxes, penalties, and	510
interest charged under division (C) or (G) of this section and any	511
penalties charged under division (G) or (H)(5) of section 4503.061	512
of the Revised Code.	513

(2) "Current taxes" means all manufactured home taxes	514
charged against a manufactured or mobile home that have not	515
appeared on the manufactured home tax list for any prior year.	516
Current taxes become delinquent taxes if they remain unpaid after	517
the last day prescribed for payment of the second installment of	518
current taxes without penalty, whether or not they have been	519
certified delinquent.	520

(3) "Delinquent taxes" means:

521

(a) Any manufactured home taxes that were charged against a	522
manufactured or mobile home for a prior year, including any	523
penalties or interest charged for a prior year, and that remain	524
unpaid;	525

(b) Any current manufactured home taxes charged against a	526
manufactured or mobile home that remain unpaid after the last day	527
prescribed for payment of the second installment of current taxes	528
without penalty, whether or not they have been certified	529
delinquent, including any penalties or interest.	530

Sec. 5715.19.  (A) As used in this section, "member" has the	531
same meaning as in section 1705.01 of the Revised Code.	532

(1) Subject to division (A)(2) of this section, a complaint	533
against any of the following determinations for the current tax	534
year shall be filed with the county auditor on or before the	535
thirty-first day of March of the ensuing tax year or the date of	536
closing of the collection for the first half of real and public	537
utility property taxes for the current tax year, whichever is	538
later:	539

(a) Any classification made under section 5713.041 of the	540
Revised Code;	541

(b) Any determination made under section 5713.32 or 5713.35	542
of the Revised Code;	543

(c) Any recoupment charge levied under section 5713.35 of	544
the Revised Code;	545

(d) The determination of the total valuation or assessment	546
of any parcel that appears on the tax list, except parcels	547
assessed by the tax commissioner pursuant to section 5727.06 of	548
the Revised Code;	549

(e) The determination of the total valuation of any parcel	550
that appears on the agricultural land tax list, except parcels	551
assessed by the tax commissioner pursuant to section 5727.06 of	552
the Revised Code.	553

Any person owning taxable real property in the county or in a	554
taxing district with territory in the county; such a person's	555
spouse; an individual who is retained by such a person and who	556
holds a designation from a professional assessment organization,	557
such as the institute for professionals in taxation, the national	558
council of property taxation, or the international association of	559
assessing officers; a public accountant who holds a permit under	560
section 4701.10 of the Revised Code, a general or residential real	561
estate appraiser licensed or certified under Chapter 4763. of the	562
Revised Code, or a real estate broker licensed under Chapter 4735.	563
of the Revised Code, who is retained by such a person; if the	564
person is a firm, company, association, partnership, limited	565
liability company, or corporation, an officer, a salaried	566
employee, a partner, or a member of that person; if the person is	567
a trust, a trustee of the trust; the board of county	568
commissioners; the prosecuting attorney or treasurer of the	569
county; the board of township trustees of any township with	570
territory within the county; the board of education of any school	571
district with any territory in the county; or the mayor or	572
legislative authority of any municipal corporation with any	573
territory in the county may file such a complaint regarding any	574
such determination affecting any real property in the county,	575
except that a person owning taxable real property in another	576
county may file such a complaint only with regard to any such	577
determination affecting real property in the county that is	578
located in the same taxing district as that person's real property	579
is located. The county auditor shall present to the county board	580
of revision all complaints filed with the auditor.	581

(2) As used in division (A)(2) of this section, "interim	582
period" means, for each county, the tax year to which section	583
5715.24 of the Revised Code applies and each subsequent tax year	584
until the tax year in which that section applies again.	585

No person, board, or officer shall file a complaint against	586
the valuation or assessment of any parcel that appears on the tax	587
list if it filed a complaint against the valuation or assessment	588
of that parcel for any prior tax year in the same interim period,	589
unless the person, board, or officer alleges that the valuation or	590
assessment should be changed due to one or more of the following	591
circumstances that occurred after the tax lien date for the tax	592
year for which the prior complaint was filed and that the	593
circumstances were not taken into consideration with respect to	594
the prior complaint:	595

(a) The property was sold in an arm's length transaction, as	596
described in section 5713.03 of the Revised Code;	597

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

598

(c) Substantial improvement was added to the property;

599

(d) An increase or decrease of at least fifteen per cent in	600
the property's occupancy has had a substantial economic impact on	601
the property.	602

(3) If a county board of revision, the board of tax appeals,	603
or any court dismisses a complaint filed under this section or	604
section 5715.13 of the Revised Code for the reason that the act of	605
filing the complaint was the unauthorized practice of law or the	606
person filing the complaint was engaged in the unauthorized	607
practice of law, the party affected by a decrease in valuation or	608
the party's agent, or the person owning taxable real property in	609
the county or in a taxing district with territory in the county,	610
may refile the complaint, notwithstanding division (A)(2) of this	611
section.	612

(B) Within thirty days after the last date such complaints	613
may be filed, the auditor shall give notice of each complaint in	614
which the stated amount of overvaluation, undervaluation,	615
discriminatory valuation, illegal valuation, or incorrect	616
determination is at least seventeen thousand five hundred dollars	617
to each property owner whose property is the subject of the	618
complaint, if the complaint was not filed by the owner or the	619
owner's spouse, and to each board of education whose school	620
district may be affected by the complaint. Within thirty days	621
after receiving such notice, a board of education; a property	622
owner; the owner's spouse; an individual who is retained by such	623
an owner and who holds a designation from a professional	624
assessment organization, such as the institute for professionals	625
in taxation, the national council of property taxation, or the	626
international association of assessing officers; a public	627
accountant who holds a permit under section 4701.10 of the Revised	628
Code, a general or residential real estate appraiser licensed or	629
certified under Chapter 4763. of the Revised Code, or a real	630
estate broker licensed under chapter 4735. of the Revised Code,	631
who is retained by such a person; or, if the property owner is a	632
firm, company, association, partnership, limited liability	633
company, corporation, or trust, an officer, a salaried employee, a	634
partner, a member, or trustee of that property owner, may file a	635
complaint in support of or objecting to the amount of alleged	636
overvaluation, undervaluation, discriminatory valuation, illegal	637
valuation, or incorrect determination stated in a previously filed	638
complaint or objecting to the current valuation. Upon the filing	639
of a complaint under this division, the board of education or the	640
property owner shall be made a party to the action.	641

(C) Each board of revision shall notify any complainant and	642
also the property owner, if the property owner's address is known,	643
when a complaint is filed by one other than the property owner, by	644
certified mail, not less than ten days prior to the hearing, of	645
the time and place the same will be heard. The board of revision	646
shall hear and render its decision on a complaint within ninety	647
days after the filing thereof with the board, except that if a	648
complaint is filed within thirty days after receiving notice from	649
the auditor as provided in division (B) of this section, the board	650
shall hear and render its decision within ninety days after such	651
filing.	652

(D) The determination of any such complaint shall relate	653
back to the date when the lien for taxes or recoupment charges for	654
the current year attached or the date as of which liability for	655
such year was determined. Liability for taxes and recoupment	656
charges for such year and each succeeding year until the complaint	657
is finally determined and for any penalty and interest for	658
nonpayment thereof within the time required by law shall be based	659
upon the determination, valuation, or assessment as finally	660
determined. Each complaint shall state the amount of	661
overvaluation, undervaluation, discriminatory valuation, illegal	662
valuation, or incorrect classification or determination upon which	663
the complaint is based. The treasurer shall accept any amount	664
tendered as taxes or recoupment charge upon property concerning	665
which a complaint is then pending, computed upon the claimed	666
valuation as set forth in the complaint. If a complaint filed	667
under this section for the current year is not determined by the	668
board within the time prescribed for such determination, the	669
complaint and any proceedings in relation thereto shall be	670
continued by the board as a valid complaint for any ensuing year	671
until such complaint is finally determined by the board or upon	672
any appeal from a decision of the board. In such case, the	673
original complaint shall continue in effect without further filing	674
by the original taxpayer, the original taxpayer's assignee, or any	675
other person or entity authorized to file a complaint under this	676
section.	677

(E) If a taxpayer files a complaint as to the	678
classification, valuation, assessment, or any determination	679
affecting the taxpayer's own property and tenders less than the	680
full amount of taxes or recoupment charges as finally determined,	681
an interest charge shall accrue as follows:	682

(1) If the amount finally determined is less than the amount	683
billed but more than the amount tendered, the taxpayer shall pay	684
interest at the rate per annum prescribed by section 5703.47 of	685
the Revised Code, computed from the date that the taxes were due	686
on the difference between the amount finally determined and the	687
amount tendered. This interest charge shall be in lieu of any	688
penalty or interest charge under section 323.121 of the Revised	689
Code unless the taxpayer failed to file a complaint and tender an	690
amount as taxes or recoupment charges within the time required by	691
this section, in which case section 323.121 of the Revised Code	692
applies.	693

(2) If the amount of taxes finally determined is equal to or	694
greater than the amount billed and more than the amount tendered,	695
the taxpayer shall pay interest at the rate prescribed by section	696
5703.47 of the Revised Code from the date the taxes were due on	697
the difference between the amount finally determined and the	698
amount tendered, such interest to be in lieu of any interest	699
charge but in addition to any penalty prescribed by section	700
323.121 of the Revised Code.	701

(F) Upon request of a complainant, the tax commissioner	702
shall determine the common level of assessment of real property in	703
the county for the year stated in the request that is not valued	704
under section 5713.31 of the Revised Code, which common level of	705
assessment shall be expressed as a percentage of true value and	706
the common level of assessment of lands valued under such section,	707
which common level of assessment shall also be expressed as a	708
percentage of the current agricultural use value of such lands.	709
Such determination shall be made on the basis of the most recent	710
available sales ratio studies of the commissioner and such other	711
factual data as the commissioner deems pertinent.	712

(G) A complainant shall provide to the board of revision all	713
information or evidence within the complainant's knowledge or	714
possession that affects the real property that is the subject of	715
the complaint. A complainant who fails to provide such	716
information or evidence is precluded from introducing it on appeal	717
to the board of tax appeals or the court of common pleas, except	718
that the board of tax appeals or court may admit and consider the	719
evidence if the complainant shows good cause for the complainant's	720
failure to provide the information or evidence to the board of	721
revision.	722

(H) In case of the pendency of any proceeding in court based	723
upon an alleged excessive, discriminatory, or illegal valuation or	724
incorrect classification or determination, the taxpayer may tender	725
to the treasurer an amount as taxes upon property computed upon	726
the claimed valuation as set forth in the complaint to the court.	727
The treasurer may accept the tender. If the tender is not	728
accepted, no penalty shall be assessed because of the nonpayment	729
of the full taxes assessed.	730

Section 2. That existing sections 4503.06 and 5715.19 of the	731
Revised Code are hereby repealed.	732