Sub. S. B. No. 47 As Passed by the Senate

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

A BILL

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
emergency. 7

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

       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 a 19
reserve component of the Armed Forces of the United States who is 20
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 spouse 23
or dependent parent; or 24

       (4) Owned by the dependent parent of such a member who dies 25
during such duty or as the result of wounds or illness incurred 26
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 extension 29
for the payment of taxes and assessments charged against the real 30
property or manufactured or mobile home and payable during the 31
period of the member's duty service and the six months ensuing 32
termination thereof. Application shall be made not later than the 33
last day of the sixth month after the month in which the member's 34
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 applicant 38
qualifies for an extension under this section, the county 39
treasurer shall enter into a contract with the applicant for 40
payment of the taxes and assessments in installments in the same 41
manner as, and subject to the same terms and conditions of, 42
contracts for the payment of delinquent taxes pursuant to section 43
323.31 of the Revised Code, except that the contract shall specify 44
that payments shall begin in the seventh month after the member's 45
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 parent 53
qualifies for the extension provided in this section, and that 54
member, spouse, or parent has designated an agent for the payment 55
of taxes and assessments the payment of which is so extended, that 56
agent shall not require the member, spouse, or parent to pay to 57
the agent any such taxes and assessments for the period for which 58
payment is extended under division (C) of this section. If such 59
taxes or assessments are paid by the member, spouse, or parent to 60
an agent as part of a mortgage loan installment payment, the agent 61
shall deduct the portion of the payment that represents such taxes 62
and assessments from the amount of each such payment payable 63
during the period of extension prescribed by division (C) of this 64
section. 65

       (E) If the member, the member's spouse, or the member's 66
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, any 70
penalties and interest that were charged under section 323.121 or 71
4503.06 of the Revised Code during the member's duty and before 72
the first day of the seventh month after the month in which the 73
member's duty terminates. 74

       (F) Notwithstanding section 323.131 of the Revised Code, a 75
county treasurer shall include a notice of, and information about, 76
the extension provided in this section on or with tax bills mailed 77
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

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

(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 a	19
reserve component of the Armed Forces of the United States who is	20
called to active duty;	21

(3) Owned jointly by such a member and that member's spouse	23
or dependent parent; or	24

(4) Owned by the dependent parent of such a member who dies	25
during such duty or as the result of wounds or illness incurred	26
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 extension	29
for the payment of taxes and assessments charged against the real	30
property or manufactured or mobile home and payable during the	31
period of the member's duty service and the six months ensuing	32
termination thereof. Application shall be made not later than the	33
last day of the sixth month after the month in which the member's	34
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 applicant	38
qualifies for an extension under this section, the county	39
treasurer shall enter into a contract with the applicant for	40
payment of the taxes and assessments in installments in the same	41
manner as, and subject to the same terms and conditions of,	42
contracts for the payment of delinquent taxes pursuant to section	43
323.31 of the Revised Code, except that the contract shall specify	44
that payments shall begin in the seventh month after the member's	45
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 parent	53
qualifies for the extension provided in this section, and that	54
member, spouse, or parent has designated an agent for the payment	55
of taxes and assessments the payment of which is so extended, that	56
agent shall not require the member, spouse, or parent to pay to	57
the agent any such taxes and assessments for the period for which	58
payment is extended under division (C) of this section. If such	59
taxes or assessments are paid by the member, spouse, or parent to	60
an agent as part of a mortgage loan installment payment, the agent	61
shall deduct the portion of the payment that represents such taxes	62
and assessments from the amount of each such payment payable	63
during the period of extension prescribed by division (C) of this	64
section.	65

(E) If the member, the member's spouse, or the member's	66
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, any	70
penalties and interest that were charged under section 323.121 or	71
4503.06 of the Revised Code during the member's duty and before	72
the first day of the seventh month after the month in which the	73
member's duty terminates.	74

(F) Notwithstanding section 323.131 of the Revised Code, a	75
county treasurer shall include a notice of, and information about,	76
the extension provided in this section on or with tax bills mailed	77
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