SENATORS Amstutz, Austria, Spada, Fingerhut, Ryan

To amend sections 4503.06 and 5715.19 of the Revised

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Code and to amend Section 140 of Am. Sub. H.B. 94

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of the 124th General Assembly, as subsequently

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amended, to extend the time within which taxpayers

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may file complaints against manufactured home or

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real property taxes, to extend the time within

6

which members of the National Guard and reserve

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components of the Armed Forces of the United States

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who have been called to active or other duty under

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Operation Enduring Freedom, Operation Noble Eagle,

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

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must pay real property and manufactured home taxes,

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to add references to the kilowatt-hour tax in the

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calculation of the temporary stabilization of local

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government fund distributions and clarify the

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distributions, and to declare an emergency.

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

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

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

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 board	490
of revisionauditor on or before the thirty-first day of March of	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
0insteadinstead be transferred to the General Revenue Fund.	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 divsiondivision (D)(2)(b) of	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