(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 |