As Passed by the Senate

125th General Assembly
Regular Session
Sub. S. B. No. 47

Senators Stivers, Coughlin, Schuler, Mumper, Dann, Carey, Jacobson, Goodman, Carnes, Schuring, Jordan, Herington, Wachtmann, Fedor, Fingerhut, Harris, Nein, Armbruster, Amstutz, Spada, Miller, White, Randy Gardner, Austria, Robert Gardner 

To enact section 323.122 of the Revised Code to 1
extend the time within which members of the 2
National Guard and reserve components of the Armed 3
Forces of the United States who have been called 4
to active duty must pay real property and 5
manufactured home taxes, and to declare an 6


       Section 1. That section 323.122 of the Revised Code be 8
enacted to read as follows:9

       Sec. 323.122.  (A) As used in this section:10

       (1) "Active duty" has the same meaning as in division (F) of 11
section 5919.34 of the Revised Code.12

       (2) "Dependent parent" means a parent who, at the time the 13
member was activated, received from the member at least half of 14
the dependent parent's support, including food, shelter, clothing, 15
and medical and dental care.16

       (B) This section applies to any real property or manufactured 17
or mobile home that is:18

       (1) Owned by a member of the National Guard or a member of a19
reserve component of the Armed Forces of the United States who is20
called to active duty;21

       (2) Owned by the spouse of such a member;22

       (3) Owned jointly by such a member and that member's spouse23
or dependent parent; or24

       (4) Owned by the dependent parent of such a member who dies25
during such duty or as the result of wounds or illness incurred26
during such duty.27

       (C) The member, the member's spouse, or the member's parent,28
as applicable, may apply to the county treasurer for an extension29
for the payment of taxes and assessments charged against the real30
property or manufactured or mobile home and payable during the31
period of the member's duty service and the six months ensuing32
termination thereof. Application shall be made not later than the33
last day of the sixth month after the month in which the member's34
duty terminates. The applicant shall provide evidence satisfactory 35
to the county treasurer to demonstrate eligibility for the 36
extension as described in division (B) of this section.37

       If the county treasurer determines that the applicant38
qualifies for an extension under this section, the county39
treasurer shall enter into a contract with the applicant for40
payment of the taxes and assessments in installments in the same41
manner as, and subject to the same terms and conditions of,42
contracts for the payment of delinquent taxes pursuant to section43
323.31 of the Revised Code, except that the contract shall specify44
that payments shall begin in the seventh month after the member's45
duty terminates. Notwithstanding sections 319.49, 323.01, 323.121, 46
323.132, 4503.06, 5721.01, and 5721.011 of the Revised Code, taxes 47
and assessments, payment of which has been extended under this 48
section, do not constitute delinquent taxes and shall not be 49
placed on the delinquent land list or delinquent manufactured home 50
tax list unless the contract becomes void, and a new contract is 51
not entered into, pursuant to section 323.31 of the Revised Code.52

       (D) If a member, a member's spouse, or a member's parent53
qualifies for the extension provided in this section, and that54
member, spouse, or parent has designated an agent for the payment55
of taxes and assessments the payment of which is so extended, that56
agent shall not require the member, spouse, or parent to pay to57
the agent any such taxes and assessments for the period for which58
payment is extended under division (C) of this section. If such59
taxes or assessments are paid by the member, spouse, or parent to60
an agent as part of a mortgage loan installment payment, the agent61
shall deduct the portion of the payment that represents such taxes62
and assessments from the amount of each such payment payable63
during the period of extension prescribed by division (C) of this64

       (E) If the member, the member's spouse, or the member's66
parent has entered into a contract pursuant to this section before 67
the first day of the seventh month after the month in which the 68
member's duty terminates, the county auditor and treasurer shall 69
remove from the tax list and duplicate, respectively, any70
penalties and interest that were charged under section 323.121 or71
4503.06 of the Revised Code during the member's duty and before72
the first day of the seventh month after the month in which the73
member's duty terminates.74

       (F) Notwithstanding section 323.131 of the Revised Code, a75
county treasurer shall include a notice of, and information about,76
the extension provided in this section on or with tax bills mailed77
or delivered under section 323.13 or 4503.06 of the Revised Code 78
or by providing such notice and information to a newspaper of 79
general circulation in the county when tax bills are mailed or 80
delivered under those sections.81

       Section 2. This act is hereby declared to be an emergency 82
measure necessary for the immediate preservation of the public 83
peace, health, and safety. The reasons for such necessity are that 84
active duty military personnel may face real economic hardships 85
while serving their country and urgently need the financial relief 86
provided by the real property and manufactured home tax extensions 87
authorized by this act. Therefore, this act shall go into 88
immediate effect. 89