REPRESENTATIVES Martin, Calvert, Hoops, C. Evans, D. Evans, Faber, Flowers, Hughes, T. Patton, Schmidt, Schneider, Trakas

To amend sections 5709.62, 5709.63, 5709.631, and

1

5709.632 and to enact sections 5709.91, 5709.911,

2

and 5709.912 of the Revised Code and to amend

3

Sections 38 and 38.20 of Am. Sub. H.B. 95 of the

4

125th General Assembly to increase from 10 to 15

5

the number of years enterprise zones or urban jobs

6

and enterprise zone agreements may exempt property

7

from taxation, subject to school board approval;

8

to create the Job Development Initiatives Fund and

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transfer up to $25.8 million of unclaimed funds to

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it; to address priority, enforcement, and other

11

issues concerning tax increment financing and

12

related programs; and to make appropriations.

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

Section 1. That sections 5709.62, 5709.63, 5709.631, and	14
5709.632 be amended and sections 5709.91, 5709.911, and 5709.912	15
of the Revised Code be enacted to read as follows:	16

Sec. 5709.62.  (A) In any municipal corporation that is	17
defined by the United States office of management and budget as a	18
centralprincipal city of a metropolitan statistical area, or in a	19
city designated as an urban cluster in a rural statistical area,	20
the legislative authority of the municipal corporation may	21
designate one or more areas within its municipal corporation as	22
proposed enterprise zones. Upon designating an area, the	23
legislative authority shall petition the director of development	24
for certification of the area as having the characteristics set	25
forth in division (A)(1) of section 5709.61 of the Revised Code as	26
amended by Substitute Senate Bill No. 19 of the 120th general	27
assembly. Except as otherwise provided in division (E) of this	28
section, on and after July 1, 1994, legislative authorities shall	29
not enter into agreements under this section unless the	30
legislative authority has petitioned the director and the director	31
has certified the zone under this section as amended by that act;	32
however, all agreements entered into under this section as it	33
existed prior to July 1, 1994, and the incentives granted under	34
those agreements shall remain in effect for the period agreed to	35
under those agreements. Within sixty days after receiving such a	36
petition, the director shall determine whether the area has the	37
characteristics set forth in division (A)(1) of section 5709.61 of	38
the Revised Code, and shall forward the findings to the	39
legislative authority of the municipal corporation. If the	40
director certifies the area as having those characteristics, and	41
thereby certifies it as a zone, the legislative authority may	42
enter into an agreement with an enterprise under division (C) of	43
this section.	44

(B) Any enterprise that wishes to enter into an agreement	45
with a municipal corporation under division (C) of this section	46
shall submit a proposal to the legislative authority of the	47
municipal corporation on a form prescribed by the director of	48
development, together with the application fee established under	49
section 5709.68 of the Revised Code. The form shall require the	50
following information:	51

(1) An estimate of the number of new employees whom the	52
enterprise intends to hire, or of the number of employees whom the	53
enterprise intends to retain, within the zone at a facility that	54
is a project site, and an estimate of the amount of payroll of the	55
enterprise attributable to these employees;	56

(2) An estimate of the amount to be invested by the	57
enterprise to establish, expand, renovate, or occupy a facility,	58
including investment in new buildings, additions or improvements	59
to existing buildings, machinery, equipment, furniture, fixtures,	60
and inventory;	61

(3) A listing of the enterprise's current investment, if any,	62
in a facility as of the date of the proposal's submission.	63

The enterprise shall review and update the listings required	64
under this division to reflect material changes, and any agreement	65
entered into under division (C) of this section shall set forth	66
final estimates and listings as of the time the agreement is	67
entered into. The legislative authority may, on a separate form	68
and at any time, require any additional information necessary to	69
determine whether an enterprise is in compliance with an agreement	70
and to collect the information required to be reported under	71
section 5709.68 of the Revised Code.	72

(C) Upon receipt and investigation of a proposal under	73
division (B) of this section, if the legislative authority finds	74
that the enterprise submitting the proposal is qualified by	75
financial responsibility and business experience to create and	76
preserve employment opportunities in the zone and improve the	77
economic climate of the municipal corporation, the legislative	78
authority, on or before October 15, 2009, may do one of the	79
following:	80

(1) Enter into an agreement with the enterprise under which	81
the enterprise agrees to establish, expand, renovate, or occupy a	82
facility and hire new employees, or preserve employment	83
opportunities for existing employees, in return for one or more of	84
the following incentives:	85

(a) Exemption for a specified number of years, not to exceed	86
tenfifteen, of a specified portion, up to seventy-five per cent,	87
of the assessed value of tangible personal property first used in	88
business at the project site as a result of the agreement. If an	89
exemption for inventory is specifically granted in the agreement	90
pursuant to this division, the exemption applies to inventory	91
required to be listed pursuant to sections 5711.15 and 5711.16 of	92
the Revised Code, except that, in the instance of an expansion or	93
other situations in which an enterprise was in business at the	94
facility prior to the establishment of the zone, the inventory	95
that is exempt is that amount or value of inventory in excess of	96
the amount or value of inventory required to be listed in the	97
personal property tax return of the enterprise in the return for	98
the tax year in which the agreement is entered into.	99

(b) Exemption for a specified number of years, not to exceed	100
tenfifteen, of a specified portion, up to seventy-five per cent,	101
of the increase in the assessed valuation of real property	102
constituting the project site subsequent to formal approval of the	103
agreement by the legislative authority;	104

(c) Provision for a specified number of years, not to exceed	105
tenfifteen, of any optional services or assistance that the	106
municipal corporation is authorized to provide with regard to the	107
project site.	108

(2) Enter into an agreement under which the enterprise agrees	109
to remediate an environmentally contaminated facility, to spend an	110
amount equal to at least two hundred fifty per cent of the true	111
value in money of the real property of the facility prior to	112
remediation as determined for the purposes of property taxation to	113
establish, expand, renovate, or occupy the remediated facility,	114
and to hire new employees or preserve employment opportunities for	115
existing employees at the remediated facility, in return for one	116
or more of the following incentives:	117

(a) Exemption for a specified number of years, not to exceed	118
tenfifteen, of a specified portion, not to exceed fifty per cent,	119
of the assessed valuation of the real property of the facility	120
prior to remediation;	121

(b) Exemption for a specified number of years, not to exceed	122
tenfifteen, of a specified portion, not to exceed one hundred per	123
cent, of the increase in the assessed valuation of the real	124
property of the facility during or after remediation;	125

(c) The incentive under division (C)(1)(a) of this section,	126
except that the percentage of the assessed value of such property	127
exempted from taxation shall not exceed one hundred per cent;	128

(d) The incentive under division (C)(1)(c) of this section.

129

(3) Enter into an agreement with an enterprise that plans to	130
purchase and operate a large manufacturing facility that has	131
ceased operation or announced its intention to cease operation, in	132
return for exemption for a specified number of years, not to	133
exceed tenfifteen, of a specified portion, up to one hundred per	134
cent, of the assessed value of tangible personal property used in	135
business at the project site as a result of the agreement, or of	136
the assessed valuation of real property constituting the project	137
site, or both.	138

(D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this	139
section, the portion of the assessed value of tangible personal	140
property or of the increase in the assessed valuation of real	141
property exempted from taxation under those divisions may exceed	142
seventy-five per cent in any year for which that portion is	143
exempted if the average percentage exempted for all years in which	144
the agreement is in effect does not exceed sixty per cent, or if	145
the board of education of the city, local, or exempted village	146
school district within the territory of which the property is or	147
will be located approves a percentage in excess of seventy-five	148
per cent.	149

(2) Notwithstanding any provision of the Revised Code to the	150
contrary, the exemptions described in divisions (C)(1)(a), (b),	151
and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may	152
be for up to fifteen years if the board of education of the city,	153
local, or exempted village school district within the territory in	154
of which the property is or will be located approves a number of	155
years in excess of ten, but only if the project that is part of	156
the agreement includes a fixed asset investment of at least one	157
hundred million dollars or the director of development determines	158
there are extraordinary circumstances, and only if the project	159
involves the enrichment and commercialization of uranium or	160
uranium products or the research and development activities	161
related to that enrichment or commercialization.	162

(3) For the purpose of obtaining the approval of a city,	163
local, or exempted village school district under division (D)(1)	164
or (2) of this section, the legislative authority shall deliver to	165
the board of education a notice not later than forty-five days	166
prior to approving the agreement, excluding Saturdays, Sundays,	167
and legal holidays as defined in section 1.14 of the Revised Code.	168
The notice shall state the percentage to be exempted, an estimate	169
of the true value of the property to be exempted, and the number	170
of years the property is to be exempted. The board of education,	171
by resolution adopted by a majority of the board, shall approve or	172
disapprove the agreement and certify a copy of the resolution to	173
the legislative authority not later than fourteen days prior to	174
the date stipulated by the legislative authority as the date upon	175
which approval of the agreement is to be formally considered by	176
the legislative authority. The board of education may include in	177
the resolution conditions under which the board would approve the	178
agreement, including the execution of an agreement to compensate	179
the school district under division (B) of section 5709.82 of the	180
Revised Code. The legislative authority may approve the agreement	181
at any time after the board of education certifies its resolution	182
approving the agreement to the legislative authority, or, if the	183
board approves the agreement conditionally, at any time after the	184
conditions are agreed to by the board and the legislative	185
authority.	186

If a board of education has adopted a resolution waiving its	187
right to approve agreements and the resolution remains in effect,	188
approval of an agreement by the board is not required under this	189
division. If a board of education has adopted a resolution	190
allowing a legislative authority to deliver the notice required	191
under this division fewer than forty-five business days prior to	192
the legislative authority's approval of the agreement, the	193
legislative authority shall deliver the notice to the board not	194
later than the number of days prior to such approval as prescribed	195
by the board in its resolution. If a board of education adopts a	196
resolution waiving its right to approve agreements or shortening	197
the notification period, the board shall certify a copy of the	198
resolution to the legislative authority. If the board of education	199
rescinds such a resolution, it shall certify notice of the	200
rescission to the legislative authority.	201

(4) The legislative authority shall comply with section	202
5709.83 of the Revised Code unless the board of education has	203
adopted a resolution under that section waiving its right to	204
receive such notice.	205

(E) This division applies to zones certified by the director	206
of development under this section prior to July 22, 1994.	207

On or before October 15, 2009, the legislative authority that	208
designated a zone to which this division applies may enter into an	209
agreement with an enterprise if the legislative authority makes	210
the finding required under that division and determinesfinds that	211
the enterprise satisfies one of the criteria described in	212
divisions (E)(1) to (5) of this section:	213

(1) The enterprise currently has no operations in this state	214
and, subject to approval of the agreement, intends to establish	215
operations in the zone;	216

(2) The enterprise currently has operations in this state	217
and, subject to approval of the agreement, intends to establish	218
operations at a new location in the zone that would not result in	219
a reduction in the number of employee positions at any of the	220
enterprise's other locations in this state;	221

(3) The enterprise, subject to approval of the agreement,	222
intends to relocate operations, currently located in another	223
state, to the zone;	224

(4) The enterprise, subject to approval of the agreement,	225
intends to expand operations at an existing site in the zone that	226
the enterprise currently operates;	227

(5) The enterprise, subject to approval of the agreement,	228
intends to relocate operations, currently located in this state,	229
to the zone, and the director of development has issued a waiver	230
for the enterprise under division (B) of section 5709.633 of the	231
Revised Code.	232

The agreement shall require the enterprise to agree to	233
establish, expand, renovate, or occupy a facility in the zone and	234
hire new employees, or preserve employment opportunities for	235
existing employees, in return for one or more of the incentives	236
described in division (C) of this section.	237

(F) All agreements entered into under this section shall be	238
in the form prescribed under section 5709.631 of the Revised Code.	239
After an agreement is entered into under this divisionsection, if	240
the legislative authority revokes its designation of a zone, or if	241
the director of development revokes thea zone's certification,	242
any entitlements granted under the agreement shall continue for	243
the number of years specified in the agreement.	244

(G) Except as otherwise provided in this division, an	245
agreement entered into under this section shall require that the	246
enterprise pay an annual fee equal to the greater of one per cent	247
of the dollar value of incentives offered under the agreement or	248
five hundred dollars; provided, however, that if the value of the	249
incentives exceeds two hundred fifty thousand dollars, the fee	250
shall not exceed two thousand five hundred dollars. The fee shall	251
be payable to the legislative authority once per year for each	252
year the agreement is effective on the days and in the form	253
specified in the agreement. Fees paid shall be deposited in a	254
special fund created for such purpose by the legislative authority	255
and shall be used by the legislative authority exclusively for the	256
purpose of complying with section 5709.68 of the Revised Code and	257
by the tax incentive review council created under section 5709.85	258
of the Revised Code exclusively for the purposes of performing the	259
duties prescribed under that section. The legislative authority	260
may waive or reduce the amount of the fee charged against an	261
enterprise, but such a waiver or reduction does not affect the	262
obligations of the legislative authority or the tax incentive	263
review council to comply with section 5709.68 or 5709.85 of the	264
Revised Code.	265

(H) When an agreement is entered into pursuant to this	266
section, the legislative authority authorizing the agreement shall	267
forward a copy of the agreement to the director of development and	268
to the tax commissioner within fifteen days after the agreement is	269
entered into. If any agreement includes terms not provided for in	270
section 5709.631 of the Revised Code affecting the revenue of a	271
city, local, or exempted village school district or causing	272
revenue to be foregone by the district, including any compensation	273
to be paid to the school district pursuant to section 5709.82 of	274
the Revised Code, those terms also shall be forwarded in writing	275
to the director of development along with the copy of the	276
agreement forwarded under this division.	277

(I) After an agreement is entered into, the enterprise shall	278
file with each personal property tax return required to be filed,	279
or annual report required to be filed under section 5727.08 of the	280
Revised Code, while the agreement is in effect, an informational	281
return, on a form prescribed by the tax commissioner for that	282
purpose, setting forth separately the property, and related costs	283
and values, exempted from taxation under the agreement.	284

(J) Enterprises may agree to give preference to residents of	285
the zone within which the agreement applies relative to residents	286
of this state who do not reside in the zone when hiring new	287
employees under the agreement.	288

(K) An agreement entered into under this section may include	289
a provision requiring the enterprise to create one or more	290
temporary internship positions for students enrolled in a course	291
of study at a school or other educational institution in the	292
vicinity, and to create a scholarship or provide another form of	293
educational financial assistance for students holding such a	294
position in exchange for the student's commitment to work for the	295
enterprise at the completion of the internship.	296

(L) The tax commissioner's authority in determining the	297
accuracy of any exemption granted by an agreement entered into	298
under this section is limited to divisions (C)(1)(a) and (b),	299
(C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and	300
divisions (B)(1) to (10) of section 5709.631 of the Revised Code	301
and, as authorized by law, to enforcing any modification to, or	302
revocation of, that agreement by the legislative authority of a	303
municipal corporation or the director of development.	304

Sec. 5709.63.  (A) With the consent of the legislative	305
authority of each affected municipal corporation or of a board of	306
township trustees, a board of county commissioners may, in the	307
manner set forth in section 5709.62 of the Revised Code, designate	308
one or more areas in one or more municipal corporations or in	309
unincorporated areas of the county as proposed enterprise zones. A	310
board of county commissioners may designate no more than one area	311
within a township, or within adjacent townships, as a proposed	312
enterprise zone. The board shall petition the director of	313
development for certification of the area as having the	314
characteristics set forth in division (A)(1) or (2) of section	315
5709.61 of the Revised Code as amended by Substitute Senate Bill	316
No. 19 of the 120th general assembly. Except as otherwise provided	317
in division (D) of this section, on and after July 1, 1994, boards	318
of county commissioners shall not enter into agreements under this	319
section unless the board has petitioned the director and the	320
director has certified the zone under this section as amended by	321
that act; however, all agreements entered into under this section	322
as it existed prior to July 1, 1994, and the incentives granted	323
under those agreements shall remain in effect for the period	324
agreed to under those agreements. The director shall make the	325
determination in the manner provided under section 5709.62 of the	326
Revised Code. Any	327

Any enterprise wishing to enter into an agreement with the	328
board under division (B) or (D) of this section shall submit a	329
proposal to the board on the form and accompanied by the	330
application fee prescribed under division (B) of section 5709.62	331
of the Revised Code. The enterprise shall review and update the	332
estimates and listings required by the form in the manner required	333
under that division. The board may, on a separate form and at any	334
time, require any additional information necessary to determine	335
whether an enterprise is in compliance with an agreement and to	336
collect the information required to be reported under section	337
5709.68 of the Revised Code.	338

(B) If the board of county commissioners finds that an	339
enterprise submitting a proposal is qualified by financial	340
responsibility and business experience to create and preserve	341
employment opportunities in the zone and to improve the economic	342
climate of the municipal corporation or municipal corporations or	343
the unincorporated areas in which the zone is located and to which	344
the proposal applies, the board, on or before October 15, 2009,	345
and with the consent of the legislative authority of each affected	346
municipal corporation or of the board of township trustees may do	347
either of the following:	348

(1) Enter into an agreement with the enterprise under which	349
the enterprise agrees to establish, expand, renovate, or occupy a	350
facility in the zone and hire new employees, or preserve	351
employment opportunities for existing employees, in return for the	352
following incentives:	353

(a) When the facility is located in a municipal corporation,	354
the board may enter into an agreement for one or more of the	355
incentives provided in division (C) of section 5709.62 of the	356
Revised Code, subject to division (D) of that section;	357

(b) When the facility is located in an unincorporated area,	358
the board may enter into an agreement for one or more of the	359
following incentives:	360

(i) Exemption for a specified number of years, not to exceed	361
tenfifteen, of a specified portion, up to sixty per cent, of the	362
assessed value of tangible personal property first used in	363
business at a project site as a result of the agreement. If an	364
exemption for inventory is specifically granted in the agreement	365
pursuant to this division, the exemption applies to inventory	366
required to be listed pursuant to sections 5711.15 and 5711.16 of	367
the Revised Code, except, in the instance of an expansion or other	368
situations in which an enterprise was in business at the facility	369
prior to the establishment of the zone, the inventory that is	370
exempt is that amount or value of inventory in excess of the	371
amount or value of inventory required to be listed in the personal	372
property tax return of the enterprise in the return for the tax	373
year in which the agreement is entered into.	374

(ii) Exemption for a specified number of years, not to exceed	375
tenfifteen, of a specified portion, up to sixty per cent, of the	376
increase in the assessed valuation of real property constituting	377
the project site subsequent to formal approval of the agreement by	378
the board;	379

(iii) Provision for a specified number of years, not to	380
exceed tenfifteen, of any optional services or assistance the	381
board is authorized to provide with regard to the project site;	382

(iv) The incentive described in division (C)(2) of section	383
5709.62 of the Revised Code.	384

(2) Enter into an agreement with an enterprise that plans to	385
purchase and operate a large manufacturing facility that has	386
ceased operation or has announced its intention to cease	387
operation, in return for exemption for a specified number of	388
years, not to exceed tenfifteen, of a specified portion, up to	389
one hundred per cent, of tangible personal property used in	390
business at the project site as a result of the agreement, or of	391
real property constituting the project site, or both.	392

(C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of	393
this section, the portion of the assessed value of tangible	394
personal property or of the increase in the assessed valuation of	395
real property exempted from taxation under those divisions may	396
exceed sixty per cent in any year for which that portion is	397
exempted if the average percentage exempted for all years in which	398
the agreement is in effect does not exceed fifty per cent, or if	399
the board of education of the city, local, or exempted village	400
school district within the territory of which the property is or	401
will be located approves a percentage in excess of sixty per cent.	402

(b) Notwithstanding any provision of the Revised Code to the	403
contrary, the exemptions described in divisions (B)(1)(b)(i),	404
(ii), (iii), and (iv) and (B)(2) of this section may be for up to	405
fifteen years if the board of education of the city, local, or	406
exempted village school district within the territory inof which	407
the property is or will be located approves a number of years in	408
excess of ten, but only if the project that is part of the	409
agreement includes a fixed asset investment of at least one	410
hundred million dollars or the director of development determines	411
there are extraordinary circumstances, and only if the project	412
involves the enrichment and commercialization of uranium or	413
uranium products or the research and development activities	414
related to that enrichment or commercialization.	415

(c) For the purpose of obtaining the approval of a city,	416
local, or exempted village school district under division	417
(C)(1)(a) or (b) of this section, the board of county	418
commissioners shall deliver to the board of education a notice not	419
later than forty-five days prior to approving the agreement,	420
excluding Saturdays, Sundays, and legal holidays as defined in	421
section 1.14 of the Revised Code. The notice shall state the	422
percentage to be exempted, an estimate of the true value of the	423
property to be exempted, and the number of years the property is	424
to be exempted. The board of education, by resolution adopted by a	425
majority of the board, shall approve or disapprove the agreement	426
and certify a copy of the resolution to the board of county	427
commissioners not later than fourteen days prior to the date	428
stipulated by the board of county commissioners as the date upon	429
which approval of the agreement is to be formally considered by	430
the board of county commissioners. The board of education may	431
include in the resolution conditions under which the board would	432
approve the agreement, including the execution of an agreement to	433
compensate the school district under division (B) of section	434
5709.82 of the Revised Code. The board of county commissioners may	435
approve the agreement at any time after the board of education	436
certifies its resolution approving the agreement to the board of	437
county commissioners, or, if the board of education approves the	438
agreement conditionally, at any time after the conditions are	439
agreed to by the board of education and the board of county	440
commissioners.	441

If a board of education has adopted a resolution waiving its	442
right to approve agreements and the resolution remains in effect,	443
approval of an agreement by the board of education is not required	444
under division (C) of this section. If a board of education has	445
adopted a resolution allowing a board of county commissioners to	446
deliver the notice required under this division fewer than	447
forty-five business days prior to approval of the agreement by the	448
board of county commissioners, the board of county commissioners	449
shall deliver the notice to the board of education not later than	450
the number of days prior to such approval as prescribed by the	451
board of education in its resolution. If a board of education	452
adopts a resolution waiving its right to approve agreements or	453
shortening the notification period, the board of education shall	454
certify a copy of the resolution to the board of county	455
commissioners. If the board of education rescinds such a	456
resolution, it shall certify notice of the rescission to the board	457
of county commissioners.	458

(2) The board of county commissioners shall comply with	459
section 5709.83 of the Revised Code unless the board of education	460
has adopted a resolution under that section waiving its right to	461
receive such notice.	462

(D) This division applies to zones certified by the director	463
of development under this section prior to July 22, 1994.	464

On or before October 15, 2009, and with the consent of the	465
legislative authority of each affected municipal corporation or	466
board of township trustees of each affected township, the board of	467
county commissioners that designated a zone to which this division	468
applies may enter into an agreement with an enterprise if the	469
board makes the finding required under that division and	470
determinesfinds that the enterprise satisfies one of the criteria	471
described in divisions (D)(1) to (5) of this section:	472

(1) The enterprise currently has no operations in this state	473
and, subject to approval of the agreement, intends to establish	474
operations in the zone;	475

(2) The enterprise currently has operations in this state	476
and, subject to approval of the agreement, intends to establish	477
operations at a new location in the zone that would not result in	478
a reduction in the number of employee positions at any of the	479
enterprise's other locations in this state;	480

(3) The enterprise, subject to approval of the agreement,	481
intends to relocate operations, currently located in another	482
state, to the zone;	483

(4) The enterprise, subject to approval of the agreement,	484
intends to expand operations at an existing site in the zone that	485
the enterprise currently operates;	486

(5) The enterprise, subject to approval of the agreement,	487
intends to relocate operations, currently located in this state,	488
to the zone, and the director of development has issued a waiver	489
for the enterprise under division (B) of section 5709.633 of the	490
Revised Code.	491

The agreement shall require the enterprise to agree to	492
establish, expand, renovate, or occupy a facility in the zone and	493
hire new employees, or preserve employment opportunities for	494
existing employees, in return for one or more of the incentives	495
described in division (B) of this section.	496

(E) All agreements entered into under this section shall be	497
in the form prescribed under section 5709.631 of the Revised Code.	498
After an agreement under this section is entered into, if the	499
board of county commissioners revokes its designation of thea	500
zone, or if the director of development revokes thea zone's	501
certification, any entitlements granted under the agreement shall	502
continue for the number of years specified in the agreement.	503

(F) Except as otherwise provided in this paragraphdivision,	504
an agreement entered into under this section shall require that	505
the enterprise pay an annual fee equal to the greater of one per	506
cent of the dollar value of incentives offered under the agreement	507
or five hundred dollars; provided, however, that if the value of	508
the incentives exceeds two hundred fifty thousand dollars, the fee	509
shall not exceed two thousand five hundred dollars. The fee shall	510
be payable to the board of county commissioners once per year for	511
each year the agreement is effective on the days and in the form	512
specified in the agreement. Fees paid shall be deposited in a	513
special fund created for such purpose by the board and shall be	514
used by the board exclusively for the purpose of complying with	515
section 5709.68 of the Revised Code and by the tax incentive	516
review council created under section 5709.85 of the Revised Code	517
exclusively for the purposes of performing the duties prescribed	518
under that section. The board may waive or reduce the amount of	519
the fee charged against an enterprise, but such waiver or	520
reduction does not affect the obligations of the board or the tax	521
incentive review council to comply with section 5709.68 or 5709.85	522
of the Revised Code, respectively.	523

(G) With the approval of the legislative authority of a	524
municipal corporation or the board of township trustees of a	525
township in which a zone is designated under division (A) of this	526
section, the board of county commissioners may delegate to that	527
legislative authority or board any powers and duties of the board	528
of county commissioners to negotiate and administer agreements	529
with regard to that zone under this section.	530

(H) When an agreement is entered into pursuant to this	531
section, the legislative authorityboard of county commissioners	532
authorizing the agreement or the legislative authority or board of	533
township trustees that negotiates and administers the agreement	534
shall forward a copy of the agreement to the director of	535
development and to the tax commissioner within fifteen days after	536
the agreement is entered into. If any agreement includes terms not	537
provided for in section 5709.631 of the Revised Code affecting the	538
revenue of a city, local, or exempted village school district or	539
causing revenue to be foregone by the district, including any	540
compensation to be paid to the school district pursuant to section	541
5709.82 of the Revised Code, those terms also shall be forwarded	542
in writing to the director of development along with the copy of	543
the agreement forwarded under this division.	544

(I) After an agreement is entered into, the enterprise shall	545
file with each personal property tax return required to be filed,	546
or annual report that is required to be filed under section	547
5727.08 of the Revised Code, while the agreement is in effect, an	548
informational return, on a form prescribed by the tax commissioner	549
for that purpose, setting forth separately the property, and	550
related costs and values, exempted from taxation under the	551
agreement.	552

(J) Enterprises may agree to give preference to residents of	553
the zone within which the agreement applies relative to residents	554
of this state who do not reside in the zone when hiring new	555
employees under the agreement.	556

(K) An agreement entered into under this section may include	557
a provision requiring the enterprise to create one or more	558
temporary internship positions for students enrolled in a course	559
of study at a school or other educational institution in the	560
vicinity, and to create a scholarship or provide another form of	561
educational financial assistance for students holding such a	562
position in exchange for the student's commitment to work for the	563
enterprise at the completion of the internship.	564

(L) The tax commissioner's authority in determining the	565
accuracy of any exemption granted by an agreement entered into	566
under this section is limited to divisions (B)(1)(b)(i) and (ii),	567
(B)(2), (C), and (I) of this section, division (B)(1)(b)(iv) of	568
this section as it pertains to divisions (C)(2)(a), (b), and (c)	569
of section 5709.62 of the Revised Code, and divisions (B)(1) to	570
(10) of section 5709.631 of the Revised Code and, as authorized by	571
law, to enforcing any modification to, or revocation of, that	572
agreement by the board of county commissioners or the director of	573
development or, if the board's powers and duties are delegated	574
under division (G) of this section, by the legislative authority	575
of a municipal corporation or board of township trustees.	576

Sec. 5709.631.  Each agreement entered into under sections	577
5709.62, 5709.63, and 5709.632 of the Revised Code on or after	578
April 1, 1994, shall be in writing and shall include all of the	579
information and statements prescribed by this section. Agreements	580
may include terms not prescribed by this section, but such terms	581
shall in no way derogate from the information and statements	582
prescribed by this section.	583

(A) Each agreement shall include the following information:

584

(1) The names of all parties to the agreement;

585

(2) A description of the investments to be made by the	586
applicant enterprise or by another party at the facility whether	587
or not the investments are exempted from taxation, including	588
existing or new building size and cost thereof; the value of	589
machinery, equipment, furniture, and fixtures, including an	590
itemization of the value of machinery, equipment, furniture, and	591
fixtures used at another location in this state prior to the	592
agreement and relocated or to be relocated from that location to	593
the facility and the value of machinery, equipment, furniture, and	594
fixtures at the facility prior to the execution of the agreement	595
that will not be exempted from taxation; the value of inventory at	596
the facility, including an itemization of the value of inventory	597
held at another location in this state prior to the agreement and	598
relocated or to be relocated from that location to the facility,	599
and the value of inventory held at the facility prior to the	600
execution of the agreement that will not be exempted from	601
taxation;	602

(3) The scheduled starting and completion dates of	603
investments made in building, machinery, equipment, furniture,	604
fixtures, and inventory;	605

(4) Estimates of the number of employee positions to be	606
created each year of the agreement and of the number of employee	607
positions retained by the applicant enterprise due to the project,	608
itemized as to the number of full-time, part-time, permanent, and	609
temporary positions;	610

(5) Estimates of the dollar amount of payroll attributable to	611
the positions set forth in division (A)(4) of this section,	612
similarly itemized;	613

(6) The number of employee positions, if any, at the project	614
site and at any other location in the state at the time the	615
agreement is executed, itemized as to the number of full-time,	616
part-time, permanent, and temporary positions.	617

(B) Each agreement shall set forth the following information	618
and incorporate the following statements:	619

(1) A description of real property to be exempted from	620
taxation under the agreement, the percentage of the assessed	621
valuation of the real property exempted from taxation, and the	622
period for which the exemption is granted, accompanied by the	623
statement: "The exemption commences the first year for which the	624
real property would first be taxable were that property not	625
exempted from taxation. No exemption shall commence after	626
.......... (insert date) nor extend beyond .......... (insert	627
date)." The tax commissioner shall adopt rules prescribing the	628
form the description of such property shall assume to ensure that	629
the property to be exempted from taxation under the agreement is	630
distinguishable from property that is not to be exempted under	631
that agreement.	632

(2) A description of tangible personal property to be	633
exempted from taxation under the agreement, the percentage of the	634
assessed value of the tangible personal property exempted from	635
taxation, and the period for which the exemption is granted,	636
accompanied by the statement: "The minimum investment for tangible	637
personal property to qualify for the exemption is $..........	638
(insert dollar amount) to purchase machinery and equipment first	639
used in business at the facility as a result of the project,	640
$.......... (insert dollar amount) for furniture and fixtures and	641
other noninventory personal property first used in business at the	642
facility as a result of the project, and $.......... (insert	643
dollar amount) for new inventory. The maximum investment for	644
tangible personal property to qualify for the exemption is	645
$.......... (insert dollar amount) to purchase machinery and	646
equipment first used in business at the facility as a result of	647
the project, $.......... (insert dollar amount) for furniture and	648
fixtures and other noninventory personal property first used in	649
business at the facility as a result of the project, and	650
$.......... (insert dollar amount) for new inventory. The	651
exemption commences the first year for which the tangible personal	652
property would first be taxable were that property not exempted	653
from taxation. No exemption shall commence after tax return year	654
.......... (insert year) nor extend beyond tax return year	655
.......... (insert year). In no instance shall any tangible	656
personal property be exempted from taxation for more than ten	657
return years unless the project that is part of the agreement	658
involves the enrichment and commercialization of uranium or	659
uranium products or the research and development activities	660
related to that enrichment or commercialization, under division	661
(D)(2) of section 5709.62 or under division (C)(1)(b) of section	662
5709.63 of the Revised Code, the board of education approves	663
exemption for a number of years in excess of ten, in which case	664
the tangible personal property may be exempted from taxation for	665
up tothat number of years, not to exceed fifteen return years."	666
No exemption shall be allowed for any type of tangible personal	667
property if the total investment is less than the minimum dollar	668
amount specified for that type of property. If, for a type of	669
tangible personal property, there are no minimum or maximum	670
investment dollar amounts specified in the statement or the dollar	671
amounts are designated in the statement as not applicable, the	672
exemption shall apply to the total cost of that type of tangible	673
personal property first used in business at the facility as a	674
result of the project. The tax commissioner shall adopt rules	675
prescribing the form the description of such property shall assume	676
to ensure that the property to be exempted from taxation under the	677
agreement is distinguishable from property that is not to be	678
exempted under that agreement.	679

(3) ".......... (insert name of enterprise) shall pay such	680
real and tangible personal property taxes as are not exempted	681
under this agreement and are charged against such property and	682
shall file all tax reports and returns as required by law. If	683
.......... (insert name of enterprise) fails to pay such taxes or	684
file such returns and reports, all incentives granted under this	685
agreement are rescinded beginning with the year for which such	686
taxes are charged or such reports or returns are required to be	687
filed and thereafter."	688

(4) ".......... (insert name of enterprise) hereby certifies	689
that at the time this agreement is executed, .......... (insert	690
name of enterprise) does not owe any delinquent real or tangible	691
personal property taxes to any taxing authority of the State of	692
Ohio, and does not owe delinquent taxes for which ..........	693
(insert name of enterprise) is liable under Chapter 5727., 5733.,	694
5735., 5739., 5741., 5743., 5747., or 5753. of the Revised Code,	695
or, if such delinquent taxes are owed, .......... (insert name of	696
enterprise) currently is paying the delinquent taxes pursuant to a	697
delinquent tax contract enforceable by the State of Ohio or an	698
agent or instrumentality thereof, has filed a petition in	699
bankruptcy under 11 U.S.C.A. 101, et seq., or such a petition has	700
been filed against .......... (insert name of enterprise). For the	701
purposes of the certification, delinquent taxes are taxes that	702
remain unpaid on the latest day prescribed for payment without	703
penalty under the chapter of the Revised Code governing payment of	704
those taxes."	705

(5) ".......... (insert name of municipal corporation or	706
county) shall perform such acts as are reasonably necessary or	707
appropriate to effect, claim, reserve, and maintain exemptions	708
from taxation granted under this agreement including, without	709
limitation, joining in the execution of all documentation and	710
providing any necessary certificates required in connection with	711
such exemptions."	712

(6) "If for any reason the enterprise zone designation	713
expires, the Director of the Ohio Department of Development	714
revokes certification of the zone, or .......... (insert name of	715
municipal corporation or county) revokes the designation of the	716
zone, entitlements granted under this agreement shall continue for	717
the number of years specified under this agreement, unless	718
.......... (insert name of enterprise) materially fails to fulfill	719
its obligations under this agreement and .......... (insert name	720
of municipal corporation or county) terminates or modifies the	721
exemptions from taxation granted under this agreement."	722

(7) "If .......... (insert name of enterprise) materially	723
fails to fulfill its obligations under this agreement, or if	724
.......... (insert name of municipal corporation or county)	725
determines that the certification as to delinquent taxes required	726
by this agreement is fraudulent, .......... (insert name of	727
municipal corporation or county) may terminate or modify the	728
exemptions from taxation granted under this agreement."	729

(8) ".......... (insert name of enterprise) shall provide to	730
the proper tax incentive review council any information reasonably	731
required by the council to evaluate the enterprise's compliance	732
with the agreement, including returns or annual reports filed	733
pursuant to section 5711.02 or 5727.08 of the Ohio Revised Code if	734
requested by the council."	735

(9) ".......... (insert name of enterprise) and ..........	736
(insert name of municipal corporation or county) acknowledge that	737
this agreement must be approved by formal action of the	738
legislative authority of .......... (insert name of municipal	739
corporation or county) as a condition for the agreement to take	740
effect. This agreement takes effect upon such approval."	741

(10) "This agreement is not transferable or assignable	742
without the express, written approval of .......... (insert name	743
of municipal corporation or county)."	744

(11) "Exemptions from taxation granted under this agreement	745
shall be revoked if it is determined that ............... (insert	746
name of enterprise), any successor enterprise, or any related	747
member (as those terms are defined in section 5709.61 of the Ohio	748
Revised Code) has violated the prohibition against entering into	749
this agreement under division (E) of section 3735.671 or section	750
5709.62, 5709.63, or 5709.632 of the Ohio Revised Code prior to	751
the time prescribed by that division or either of those sections."	752

The statement described in division (B)(7) of this section	753
may include the following statement, appended at the end of the	754
statement: "and may require the repayment of the amount of taxes	755
that would have been payable had the property not been exempted	756
from taxation under this agreement."	757

(C) If the director of development had to issue a waiver	758
under section 5709.633 of the Revised Code as a condition for the	759
agreement to be executed, the agreement shall include the	760
following statement:	761

"Continuation of this agreement is subject to the validity of	762
the circumstance upon which .......... (insert name of enterprise)	763
applied for, and the Director of the Ohio Department of	764
Development issued, the waiver pursuant to section 5709.633 of the	765
Ohio Revised Code. If, after formal approval of this agreement by	766
.......... (insert name of municipal corporation or county), the	767
Director or ............. (insert name of municipal corporation or	768
county) discovers that such a circumstance did not exist,	769
........... (insert name of enterprise) shall be deemed to have	770
materially failed to comply with this agreement."	771

If the director issued a waiver on the basis of the	772
circumstance described in division (B)(3) of section 5709.633 of	773
the Ohio Revised Code, the conditions enumerated in divisions	774
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that	775
section shall be incorporated in the information described in	776
divisions (A)(2), (3), and (4) of this section.	777

Sec. 5709.632.  (A)(1) The legislative authority of a	778
municipal corporation defined by the United States office of	779
management and budget as a centralprincipal city of a	780
metropolitan statistical area or designated as an urban cluster in	781
a rural statistical area may, in the manner set forth in section	782
5709.62 of the Revised Code, designate one or more areas in the	783
municipal corporation as a proposed enterprise zone.	784

(2) With the consent of the legislative authority of each	785
affected municipal corporation or of a board of township trustees,	786
a board of county commissioners may, in the manner set forth in	787
section 5709.62 of the Revised Code, designate one or more areas	788
in one or more municipal corporations or in unincorporated areas	789
of the county as proposed urban jobs and enterprise zones, except	790
that a board of county commissioners may designate no more than	791
one area within a township, or within adjacent townships, as a	792
proposed urban jobs and enterprise zone.	793

(3)(a) The legislative authority or board of county	794
commissioners may petition the director of development for	795
certification of the area as having the characteristics set forth	796
in division (A)(3) of section 5709.61 of the Revised Code. Within	797
sixty days after receiving such a petition, the director shall	798
determine whether the area has the characteristics set forth in	799
that division and forward the findings to the legislative	800
authority or board of county commissioners. If the director	801
certifies the area as having those characteristics and thereby	802
certifies it as a zone, the legislative authority or board may	803
enter into agreements with enterprises under division (B) of this	804
section. Any enterprise wishing to enter into an agreement with a	805
legislative authority or board of commissioners under this section	806
and satisfying one of the criteria described in divisions (B)(1)	807
to (5) of this section shall submit a proposal to the legislative	808
authority or board on the form prescribed under division (B) of	809
section 5709.62 of the Revised Code and shall review and update	810
the estimates and listings required by the form in the manner	811
required under that division. The legislative authority or board	812
may, on a separate form and at any time, require any additional	813
information necessary to determine whether an enterprise is in	814
compliance with an agreement and to collect the information	815
required to be reported under section 5709.68 of the Revised Code.	816

(b) The legislative authority of a city designated as an	817
urban cluster in a rural statistical area that has, pursuant to	818
this section, as amended by Am. Sub. H.B. 95 of the 125th general	819
assembly, designated one or more areas in the city as a proposed	820
enterprise zone, shall not enter into an agreement under this	821
section unless it has petitioned the director and the director has	822
certified the proposed enterprise zone under division (A)(3)(a) of	823
this section.	824

(B) Prior to entering into an agreement with an enterprise,	825
the legislative authority or board of county commissioners shall	826
determine whether the enterprise submitting the proposal is	827
qualified by financial responsibility and business experience to	828
create and preserve employment opportunities in the zone and to	829
improve the economic climate of the municipal corporation or	830
municipal corporations or the unincorporated areas in which the	831
zone is located and to which the proposal applies, and whether the	832
enterprise satisfies one of the following criteria:	833

(1) The enterprise currently has no operations in this state	834
and, subject to approval of the agreement, intends to establish	835
operations in the zone;	836

(2) The enterprise currently has operations in this state	837
and, subject to approval of the agreement, intends to establish	838
operations at a new location in the zone that would not result in	839
a reduction in the number of employee positions at any of the	840
enterprise's other locations in this state;	841

(3) The enterprise, subject to approval of the agreement,	842
intends to relocate operations, currently located in another	843
state, to the zone;	844

(4) The enterprise, subject to approval of the agreement,	845
intends to expand operations at an existing site in the zone that	846
the enterprise currently operates;	847

(5) The enterprise, subject to approval of the agreement,	848
intends to relocate operations, currently located in this state,	849
to the zone, and the director of development has issued a waiver	850
for the enterprise under division (B) of section 5709.633 of the	851
Revised Code.	852

(C) If the legislative authority or board determines that the	853
enterprise is so qualified and satisfies one of the criteria	854
described in divisions (B)(1) to (5) of this section, the	855
legislative authority or board may, after complying with section	856
5709.83 of the Revised Code and on or before October 15, 2009,	857
and, in the case of a board of commissioners, with the consent of	858
the legislative authority of each affected municipal corporation	859
or of the board of township trustees, enter into an agreement with	860
the enterprise under which the enterprise agrees to establish,	861
expand, renovate, or occupy a facility in the zone and hire new	862
employees, or preserve employment opportunities for existing	863
employees, in return for the following incentives:	864

(1) When the facility is located in a municipal corporation,	865
a legislative authority or board of commissioners may enter into	866
an agreement for one or more of the incentives provided in	867
division (C) of section 5709.62 of the Revised Code, subject to	868
division (D) of that section;	869

(2) When the facility is located in an unincorporated area, a	870
board of commissioners may enter into an agreement for one or more	871
of the incentives provided in divisions (B)(1)(b), (B)(2), and	872
(B)(3) of section 5709.63 of the Revised Code, subject to division	873
(C) of that section.	874

(D) All agreements entered into under this section shall be	875
in the form prescribed under section 5709.631 of the Revised Code.	876
After an agreement under this section is entered into, if the	877
legislative authority or board of county commissioners revokes its	878
designation of the zone, or if the director of development revokes	879
the zone's certification, any entitlements granted under the	880
agreement shall continue for the number of years specified in the	881
agreement.	882

(E) Except as otherwise provided in this division, an	883
agreement entered into under this section shall require that the	884
enterprise pay an annual fee equal to the greater of one per cent	885
of the dollar value of incentives offered under the agreement or	886
five hundred dollars; provided, however, that if the value of the	887
incentives exceeds two hundred fifty thousand dollars, the fee	888
shall not exceed two thousand five hundred dollars. The fee shall	889
be payable to the legislative authority or board of commissioners	890
once per year for each year the agreement is effective on the days	891
and in the form specified in the agreement. Fees paid shall be	892
deposited in a special fund created for such purpose by the	893
legislative authority or board and shall be used by the	894
legislative authority or board exclusively for the purpose of	895
complying with section 5709.68 of the Revised Code and by the tax	896
incentive review council created under section 5709.85 of the	897
Revised Code exclusively for the purposes of performing the duties	898
prescribed under that section. The legislative authority or board	899
may waive or reduce the amount of the fee charged against an	900
enterprise, but such waiver or reduction does not affect the	901
obligations of the legislative authority or board or the tax	902
incentive review council to comply with section 5709.68 or 5709.85	903
of the Revised Code, respectively.	904

(F) With the approval of the legislative authority of a	905
municipal corporation or the board of township trustees of a	906
township in which a zone is designated under division (A)(2) of	907
this section, the board of county commissioners may delegate to	908
that legislative authority or board any powers and duties of the	909
board to negotiate and administer agreements with regard to that	910
zone under this section.	911

(G) When an agreement is entered into pursuant to this	912
section, the legislative authority or board of commissioners	913
authorizing the agreement shall forward a copy of the agreement to	914
the director of development and to the tax commissioner within	915
fifteen days after the agreement is entered into. If any agreement	916
includes terms not provided for in section 5709.631 of the Revised	917
Code affecting the revenue of a city, local, or exempted village	918
school district or causing revenue to be foregone by the district,	919
including any compensation to be paid to the school district	920
pursuant to section 5709.82 of the Revised Code, those terms also	921
shall be forwarded in writing to the director of development along	922
with the copy of the agreement forwarded under this division.	923

(H) After an agreement is entered into, the enterprise shall	924
file with each personal property tax return required to be filed	925
while the agreement is in effect, an informational return, on a	926
form prescribed by the tax commissioner for that purpose, setting	927
forth separately the property, and related costs and values,	928
exempted from taxation under the agreement.	929

(I) An agreement entered into under this section may include	930
a provision requiring the enterprise to create one or more	931
temporary internship positions for students enrolled in a course	932
of study at a school or other educational institution in the	933
vicinity, and to create a scholarship or provide another form of	934
educational financial assistance for students holding such a	935
position in exchange for the student's commitment to work for the	936
enterprise at the completion of the internship.	937

Sec. 5709.91. Service payments in lieu of taxes required	938
under sections 725.04, 5709.42, 5709.74, and 5709.79 of the	939
Revised Code, and service charges in lieu of taxes required under	940
sections 1728.11 and 1728.111 of the Revised Code, shall be	941
treated in the same manner as taxes for all purposes of the lien	942
described in section 323.11 of the Revised Code, including but not	943
limited to, the priority and enforcement of the lien and the	944
collection of the service payments or service charges secured by	945
the lien.	946

Sec. 5709.911. (A)(1) A municipal corporation, township, or	947
county that has enacted an ordinance or resolution under section	948
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code or that	949
has entered into an agreement referred to in section 725.02 or	950
1728.07 of the Revised Code may file an application for exemption	951
under those sections in the same manner as other real property tax	952
exemptions, notwithstanding the indication in division (A) of	953
section 5715.27 of the Revised Code that the owner of the property	954
may file the application.	955

(2) Except as provided in division (B) of this section, if	956
the application for exemption under section 725.02, 1728.10,	957
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed	958
by a municipal corporation, township, or county and more than one	959
real property tax exemption applies by law to the property or a	960
portion of the property, both of the following apply:	961

(a) An exemption granted under section 725.02, 1728.10,	962
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code shall be	963
subordinate to an exemption with respect to the property or	964
portion of the property granted under any other provision of the	965
Revised Code.	966

(b) Neither service payments in lieu of taxes under section	967
725.04, 5709.42, 5709.74, or 5709.79 of the Revised Code, nor	968
service charges in lieu of taxes under section 1728.11 or 1728.111	969
of the Revised Code, shall be required with respect to the	970
property or portion of the property that is exempt from real	971
property taxes under that other provision of the Revised Code	972
during the effective period of the exemption.	973

(B)(1) If the application for exemption under section 725.02,	974
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	975
is filed by the owner of the property or by a municipal	976
corporation, township, or county with the owner's written consent	977
attached to the application, and if more than one real property	978
tax exemption applies by law to the property or a portion of the	979
property, no other exemption shall be granted for the portion of	980
the property already exempt under section 725.02, 1728.10,	981
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code unless	982
the municipal corporation, township, or county that enacted the	983
authorizing ordinance or resolution for the earlier exemption	984
provides its duly authorized written consent to the subsequent	985
exemption by means of a duly enacted ordinance or resolution.	986

(2) If the application for exemption under section 725.02,	987
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	988
is filed by a municipal corporation, township, or county and	989
approved by the tax commissioner, if the owner of the property	990
subsequently provides written consent to the exemption and the	991
consent is filed with the tax commissioner, and if more than one	992
real property tax exemption applies by law to the property or a	993
portion of the property, no other exemption shall be granted for	994
the portion of the property already exempt under section 725.02,	995
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	996
unless the municipal corporation, township, or county that enacted	997
the authorizing ordinance or resolution for the earlier exemption	998
provides its duly authorized written consent to the subsequent	999
exemption by means of a duly enacted ordinance or resolution.	1000

(C)(1) After the tax commissioner has approved or partially	1001
approved an application for exemption filed by or with the consent	1002
of a property owner under the circumstances described in division	1003
(B)(1) of this section, the municipal corporation, township,	1004
county, or property owner shall file a notice with the county	1005
recorder for the county in which the property is located that	1006
clearly identifies the property and states that the property,	1007
regardless of future use or ownership, remains liable for any	1008
service payments or service charges required by the exemption	1009
until the terms of the exemption have been satisfied, unless the	1010
municipal corporation, township, or county consents to the	1011
subsequent exemption and relinquishes its right to collect the	1012
service payments or service charges as provided in division (B)(1)	1013
of this section. The county recorder's office shall charge a fee	1014
of fourteen dollars to record the notice.	1015

(2) If a property owner subsequently provides written consent	1016
to an exemption under the circumstances described in division	1017
(B)(2) of this section, the municipal corporation, township,	1018
county, or property owner shall file notice with the county	1019
recorder for the county in which the property is located that	1020
clearly identifies the property and states that the property,	1021
regardless of future use or ownership, remains liable for any	1022
service payments or service charges required by the exemption	1023
until the terms of the exemption have been satisfied, unless the	1024
municipal corporation, township, or county consents to the	1025
subsequent exemption and relinquishes its right to collect the	1026
service payments or service charges as provided in division (B)(2)	1027
of this section. The county recorder's office shall charge a fee	1028
of fourteen dollars to record the notice.	1029

(D) Upon filing of the notice with the county recorder, the	1030
provisions of division (B) of this section are binding on all	1031
future owners of the property or portion of the property,	1032
regardless of how the property is used. Failure to file the notice	1033
with the county recorder relieves future owners of the property	1034
from the obligation to make service payments in lieu of taxes	1035
under section 725.04, 5709.42, 5709.74, or 5709.79 of the Revised	1036
Code or service charges in lieu of taxes under section 1728.11 or	1037
1728.111 of the Revised Code, if the property or a portion of the	1038
property later qualifies for exemption under any other provision	1039
of the Revised Code. Failure to file the notice does not, however,	1040
relieve the owner of the property, at the time the application for	1041
exemption is filed, from making those payments or charges.	1042

Sec. 5709.912. The tax commissioner may, in accordance with	1043
section 5703.14 of the Revised Code, adopt rules to implement	1044
sections 5709.91 and 5709.911 of the Revised Code.	1045

Section 2. That existing sections 5709.62, 5709.63, 5709.631,	1046
and 5709.632 of the Revised Code are hereby repealed.	1047

Section 3. That Sections 38 and 38.20 of Am. Sub. H.B. 95 of	1048
the 125th General Assembly be amended to read as follows:	1049

Sec. 38. DEV DEPARTMENT OF DEVELOPMENT

1050

General Revenue Fund

1051

General Services Fund Group

1077

Federal Special Revenue Fund Group

1083

State Special Revenue Fund Group

1098

Facilities Establishment Fund Group

1115

Clean Ohio Revitalization Fund

1125

Job Development Initiatives Fund

1128

Sec. 38.20. CLEAN OHIO OPERATING EXPENSES

1136

The foregoing appropriation item 195-663, Clean Ohio	1137
Operating, shall be used by the Department of Development in	1138
administering sections 122.65 to 122.658 of the Revised Code.	1139

INVESTMENT IN TRAINING EXPANSION

1140

The foregoing appropriation item 195-667, Investment in	1141
Training Expansion, shall be used for the same purposes and in the	1142
same manner as specified in Section 38.09 of Am. Sub. H.B. 95 of	1143
the 125th General Assembly.	1144

WORKER GUARANTEE PROGRAM

1145

The foregoing appropriation item 195-668, Worker Guarantee	1146
Program, shall be used for the Worker Guarantee Program.	1147

Benefited employers must create at least 100 high-paying,	1148
full-time jobs over a three-year period and must demonstrate prior	1149
to the commitment of state funds that the availability of those	1150
skilled workers is a major factor in the employer's decision to	1151
locate or expand in Ohio. Activities eligible for funding through	1152
the Worker Guarantee Program include job assessment services,	1153
screening and testing of potential employees, customized training	1154
activities, and any other training or related service determined	1155
by the Director.	1156

A local workforce development service provider may include,	1157
but is not limited to, a community college, technical or	1158
vocational school, one-stop center, or any other entity designated	1159
by the Director of Development, to provide services under the	1160
program.	1161

State matching funds totaling one-third of a project's cost	1162
shall be provided for each approved project when an employer and	1163
any local workforce development service provider, in conjunction	1164
with the local community, contracts with the Department of	1165
Development to provide services under the program. The employer	1166
and the local community each shall provide matching funds totaling	1167
one-third of a project's cost, and each portion of the matching	1168
funds shall be equal to state funding, which also shall be	1169
one-third of a project's cost.	1170

The state shall count in-kind contributions when determining	1171
a contribution from entities associated with the local community.	1172

The Director of Development, in accordance with Chapter 119.	1173
of the Revised Code, shall adopt, and may amend or rescind, rules	1174
the Director finds necessary for the implementation and successful	1175
operation of the Worker Guarantee Program.	1176

WRIGHT OPERATING GRANTS

1177

The foregoing appropriation item 195-669, Wright Operating	1178
Grants, shall be used to provide support to the	1179
nonbioscience-oriented Wright Centers and Wright Capital Projects	1180
funded by the Board of Regents appropriation item CAP-068, Third	1181
Frontier, created by Am. Sub. S.B. 261 of the 124th General	1182
Assembly. Funding shall be awarded based on criteria established	1183
by the Department of Development consistent with the intent of the	1184
program. Prior to release of funds from appropriation item	1185
195-669, Wright Operating Grants, each grant award shall have been	1186
recommended for funding by the Third Frontier Commission and shall	1187
have obtained approval from the Controlling Board.	1188

Section 4. That existing Sections 38 and 38.20 of Am. Sub.	1189
H.B. 95 of the 125th General Assembly are hereby repealed.	1190

Section 5. Notwithstanding division (A) of section 169.05 of	1191
the Revised Code, upon the request of the Director of Budget and	1192
Management, the Director of Commerce, prior to June 30, 2005,	1193
shall transfer to the Job Development Initiatives Fund (Fund 5AD)	1194
up to $25,800,000 of the unclaimed funds that have been reported	1195
by the holders of unclaimed funds as provided by section 169.05 of	1196
the Revised Code, irrespective of the allocation of the unclaimed	1197
funds under that section.	1198

Section 6. (A) Sections 5709.91, 5709.911, and 5709.912 of	1199
the Revised Code, as enacted by this act, apply to applications	1200
for exemption that are pending on, or are filed on or after, the	1201
effective date of this section.	1202

(B) Any application for exemption under section 725.02,	1203
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	1204
that was approved prior to the effective date of this section	1205
shall be considered to have been granted subject to the	1206
limitations set forth in division (A) of section 5709.911 of the	1207
Revised Code, as enacted by this act. These applications may, but	1208
are not required to, be re-filed with the tax commissioner within	1209
ninety days after the effective date of this section, although the	1210
failure to re-file an application does not affect the continuing	1211
validity of the exemption. Upon receipt of any such application,	1212
the tax commissioner shall expeditiously approve the application	1213
in accordance with sections 5709.91, 5709.911, and 5709.912 of the	1214
Revised Code, as enacted by this act. The tax commissioner's	1215
review of these applications shall be ministerial and shall have	1216
the same effect and effective date as the original approval,	1217
subject to divisions (A)(2), (B), (C), and (D) of section 5709.911	1218
of the Revised Code, as enacted by this act.	1219

If an application for exemption under section 725.02,	1220
1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code	1221
was filed by the owner of the property and approved prior to the	1222
effective date of this section, the municipal corporation,	1223
township, county, or current owner of the property may file the	1224
notice described in division (C) of section 5709.911 of the	1225
Revised Code, as enacted by this act. Upon filing of the notice	1226
with the county recorder, the property remains liable for any	1227
service payments or service charges required by the exemption	1228
until the terms of the exemption have been satisfied, unless the	1229
municipal corporation, township, or county consents to a	1230
subsequent exemption and relinquishes its right to collect the	1231
service payments or service charges as provided in division (B)(1)	1232
of section 5709.911 of the Revised Code, as enacted by this act.	1233

Section 7. Sections 5709.62, 5709.63, 5709.631, 5709.632,	1234
5709.91, 5709.911, and 5709.912 of the Revised Code, as amended or	1235
enacted by this act, and the items of law of which such sections	1236
as amended or enacted by this act are composed, are subject to the	1237
referendum. Therefore, under Ohio Constitution, Article II,	1238
Section 1c and section 1.471 of the Revised Code, such sections as	1239
amended or enacted by this act, and the items of law of which such	1240
sections as amended or enacted by this act are composed, take	1241
effect on the ninety-first day after this act is filed with the	1242
Secretary of State. If, however, a referendum petition is filed	1243
against any such section as amended or enacted by this act, or	1244
against any item of law of which any such section as amended or	1245
enacted by this act is composed, the section as amended or enacted	1246
by this act, or item of law, unless rejected at the referendum,	1247
takes effect at the earliest time permitted by law.	1248

Section 8. The uncodified sections of law amended or enacted	1249
in this act, and the items of law of which the uncodified sections	1250
of law amended or enacted in this act are composed, are not	1251
subject to the referendum. Therefore, under Ohio Constitution,	1252
Article II, Section 1d and section 1.471 of the Revised Code, the	1253
uncodified sections of law amended or enacted in this act, and the	1254
items of law of which the uncodified sections of law amended or	1255
enacted in this act are composed, go into immediate effect when	1256
this act becomes law.	1257

This section does not apply to Sections 1, 2, 6, and 9 of	1258
this act.	1259

Section 9.  Sections 5709.62 and 5709.63 of the Revised Code	1260
are presented in this act as a composite of those sections as	1261
amended by both Sub. H.B. 127 and Am. Sub. S.B. 82 of the 125th	1262
General Assembly. The General Assembly, applying the principle	1263
stated in division (B) of section 1.52 of the Revised Code that	1264
amendments are to be harmonized if reasonably capable of	1265
simultaneous operation, finds that the composites are the	1266
resulting versions of the sections in effect prior to the	1267
effective date of the sections as presented in this act.	1268