Sec. 319.20. After complying with sections 319.202,
315.251, | 11 |
and 319.203 of the
Revised Code, and on application and | 12 |
presentation of title, with
the affidavits required by law, or the | 13 |
proper order of a court,
bearing the last known address of the | 14 |
grantee, or of any one of
the grantees named in the title, and a | 15 |
reference to the volume
and page of the recording of the next | 16 |
preceding recorded
instrument by or through which the grantor | 17 |
claims title, the
county auditor shall transfer any land or town | 18 |
lot or part
thereof, minerals therein, or mineral rights thereto, | 19 |
charged
with taxes on the tax list, from the name in which it | 20 |
stands into
the name of the owner, when rendered necessary by a | 21 |
conveyance,
partition, devise, descent, or otherwise. If by reason | 22 |
of the
conveyance or otherwise, a part only of a tract or lot, | 23 |
minerals
therein, or mineral rights thereto, as charged in the tax | 24 |
list,
is to be transferred, the auditor shall determine the tax | 25 |
value
of the part of a tract or lot of real estate, minerals | 26 |
therein,
or mineral rights thereto, so transferred, and the value | 27 |
of the
remaining part compared with the value of the whole. | 28 |
Whenever a part only of a tract or lot of real estate has | 29 |
been transferred by the auditor and the tract or lot bears
unpaid | 30 |
taxes, penalties, interest, or special assessments, the
unpaid | 31 |
taxes, penalties, interest, or special assessments shall | 32 |
immediately be apportioned, upon demand or request by the | 33 |
transferee or remaining owner, in the following manner: | 34 |
Whenever the state acquires an entire parcel or a part only | 47 |
of a parcel of real property in fee simple, the county auditor, | 48 |
upon application of the grantor or property owner or the state, | 49 |
which application shall contain a description of the property as | 50 |
it appears on the tax list and the date of transfer of ownership, | 51 |
shall prepare an estimate of the taxes that are a lien on
the | 52 |
property, but have not been determined, assessed, and levied for | 53 |
the year in which the property was acquired. The county auditor | 54 |
shall thereupon apportion the estimated taxes proportionately | 55 |
between the grantor and the state for the period of the lien year | 56 |
that each had or shall have had ownership or possession of the | 57 |
property, whichever is earlier. The county treasurer shall accept | 58 |
payment from the state for estimated taxes at the time that the | 59 |
real property is acquired. If the state has paid in full in the | 60 |
year in which the property is acquired that proportion of the | 61 |
estimated taxes that the tax commissioner determines are not | 62 |
subject to remission by the county auditor for such year under | 63 |
division (C)(D) of section 5713.08 of the Revised Code, the | 64 |
estimated taxes paid shall be considered the tax liability on the | 65 |
exempted property for that year. | 66 |
Complaint against such values as determined by the auditor
or | 69 |
the allocation of assessments by the certifying authority may
be | 70 |
filed by the transferee or the remaining owner, and if filed, | 71 |
proceedings including appeals shall be had in the manner and | 72 |
within the time provided by sections 5717.01 to 5717.06 and | 73 |
5715.19 to 5715.22 of the Revised Code, for complaints against | 74 |
valuation or assessment of real property. | 75 |
The auditor shall endorse on the deed or other evidences of | 76 |
title presented to the auditor that the proper transfer of the | 77 |
real
estate described in the deed has been made in the auditor's | 78 |
office
or that
it is not entered for taxation, and sign the | 79 |
auditor's name to
the deed.
The address of the grantee, or any | 80 |
one of the grantees, set forth
in the deed or other evidences of | 81 |
title shall be entered by the
auditor on the transfer sheets and | 82 |
on the general tax list of
real property prepared pursuant to | 83 |
section 319.28 of the
Revised Code. | 84 |
Sec. 1705.02. A limited liability company may be formed for | 85 |
any purpose or
purposes for which individuals lawfully may | 86 |
associate themselves, including for any profit or nonprofit | 87 |
purpose, except that,
if the Revised Code contains special | 88 |
provisions for the formation of any
designated type of corporation | 89 |
other than a professional association, a
limited liability company | 90 |
shall not be formed for the purpose or purposes for
which that | 91 |
type of corporation may be formed. At the request or direction of | 92 |
the government of the United States or any agency of that | 93 |
government, a
limited liability company may transact any lawful | 94 |
business in aid of the
national defense or in the prosecution of | 95 |
any war in which the United States
is engaged. | 96 |
(A) In order to determine a limited liability company's | 99 |
nonprofit status, an entity is operating with a nonprofit
purpose | 100 |
under section 1705.02 of the Revised Code if that entity
is | 101 |
organized other than for the pecuniary gain or profit of, and
its | 102 |
net earnings or any part of its net earnings are not | 103 |
distributable to, its members, its directors, its officers, or | 104 |
other private persons, except that the payment of reasonable | 105 |
compensation for services rendered, payments and distributions in | 106 |
furtherance of its nonprofit purpose, and the distribution of | 107 |
assets on dissolution permitted by section 1702.49 of the Revised | 108 |
Code are not pecuniary gain or profit or distribution of net | 109 |
earnings. In no event shall payments and distributions in | 110 |
furtherance of an entity's nonprofit purpose deprive the entity of | 111 |
its nonprofit status as long as all of the members of that entity | 112 |
are operating with a nonprofit purpose. | 113 |
(B) A single member limited liability company that operates | 114 |
with a nonprofit purpose, as described in division (A) of this | 115 |
section, shall be treated as part of the same
legal entity as its | 116 |
nonprofit
member, and all assets and liabilities of that
single | 117 |
member
limited liability company shall be considered to be
that | 118 |
of the nonprofit
member. Filings or applications for exemptions | 119 |
or
other tax
purposes may be made either by the single member | 120 |
limited liability
company or its nonprofit member. | 121 |
Sec. 5713.08. (A) The county auditor shall make a list of | 122 |
all real and personal property in the auditor's county,
including | 123 |
money,
credits, and investments in bonds, stocks, or otherwise, | 124 |
whichthat is
exempted from taxation. Such list shall show the | 125 |
name of the
owner, the value of the property exempted, and a | 126 |
statement in
brief form of the ground on which such exemption has | 127 |
been
granted. It shall be corrected annually by adding thereto the | 128 |
items of property which have been exempted during the year, and
by | 129 |
striking therefrom the items which in the opinion of the
auditor | 130 |
have lost their right of exemption and which have been
reentered | 131 |
on the taxable list, but no property shall be struck from the | 132 |
exempt property list solely because the property has been conveyed | 133 |
to a single member limited liability company with a nonprofit | 134 |
purpose from its nonprofit member or
because the property has | 135 |
been conveyed by a single member limited
liability company with a | 136 |
nonprofit purpose to its nonprofit member. No additions shall be | 137 |
made to
such exempt lists and no additional items of property | 138 |
shall be
exempted from taxation without the consent of the tax | 139 |
commissioner
as is provided for in section 5715.27 of the Revised | 140 |
Code or
without the consent of the housing officer under section | 141 |
3735.67
of the Revised Code. When any personal property or | 142 |
endowment fund
of an
institution has once been held by the | 143 |
commissioner to be
properly
exempt from taxation, it is not | 144 |
necessary to obtain the
commissioner's consent to the exemption of | 145 |
additional property or
investments of the same kind belonging to | 146 |
the same institution,
but such property shall appear on the | 147 |
abstract filed annually
with
the commissioner. The commissioner | 148 |
may revise at any time
the list
in every county so that no | 149 |
property is improperly or
illegally
exempted from taxation. The | 150 |
auditor shall follow the
orders of the
commissioner given under | 151 |
this section. An abstract
of such list
shall be filed annually | 152 |
with the commissioner, on a
form approved
by the commissioner, | 153 |
and a copy thereof shall
be kept on file in
the office of each | 154 |
auditor for public inspection. | 155 |
(1) That all taxes, assessments, interest, and penalties | 160 |
levied and assessed against the property sought to be exempted | 161 |
have been paid in full tofor all of the tax years preceding the | 162 |
date upontax year for which the application for
exemption is | 163 |
filed, except for such taxes, interest, and
penalties that may be | 164 |
remitted under division (B)(C) of this
section; | 165 |
(2) That the applicant has entered into a valid
delinquent | 166 |
tax contract with the county treasurer
pursuant to division (A) of | 167 |
section 323.31 of the Revised Code to pay all of the delinquent | 168 |
taxes, assessments, interest, and penalties charged against the | 169 |
property, except for such taxes, interest, and penalties that may | 170 |
be remitted under division (B)(C) of this section. If the auditor | 171 |
receives notice under section 323.31 of the Revised Code that
such | 172 |
a written delinquent tax contract has become
void,
the auditor | 173 |
shall
strike such
property from the list of exempted property and | 174 |
reenter such
property on the taxable list. If property is removed | 175 |
from the
exempt list because a written delinquent tax
contract
has | 176 |
become void,
current taxes shall first be extended against that | 177 |
property on
the general tax list and duplicate of real and public | 178 |
utility
property for the tax year in which the auditor receives | 179 |
the
notice required by division (A) of section 323.31 of the | 180 |
Revised
Code that the delinquent tax contract has become
void
or, | 181 |
if that notice is
not timely made, for the tax year in which falls | 182 |
the latest date
by which the treasurer is required by such section | 183 |
to give such
notice. A county auditor shall not remove from any | 184 |
tax list and
duplicate the amount of any unpaid delinquent taxes, | 185 |
assessments,
interest, or penalties owed on property that is | 186 |
placed on the
exempt list pursuant to this division. | 187 |
(B) If the treasurer's certificate is not included with
the | 192 |
application or the certificate reflects unpaid taxes,
penalties, | 193 |
and interest that may not be remitted, the tax
commissioner shall | 194 |
notify the property owner of that fact, and the
applicant shall | 195 |
be given sixty days from the date that
notification was mailed in | 196 |
which to provide the tax commissioner
with a corrected | 197 |
treasurer's certificate. If a corrected
treasurer's certificate | 198 |
is not received within the time permitted,
the tax commissioner | 199 |
does not have authority to consider the tax
exemption | 200 |
application. | 201 |
(C)(D) Real property acquired by the state in fee simple is | 208 |
exempt from taxation from the date of acquisition of title or
date | 209 |
of possession, whichever is the earlier date, provided that
all | 210 |
taxes, interest, and penalties as provided in the
apportionment | 211 |
provisions of section 319.20 of the Revised Code
have been paid to | 212 |
the date of acquisition of title or date of
possession by the | 213 |
state, whichever is earlier. The proportionate
amount of taxes | 214 |
that are a lien but not yet determined, assessed,
and levied for | 215 |
the year in which the property is acquired, shall
be remitted by | 216 |
the county auditor for the balance of the year
from date of | 217 |
acquisition of title or date of possession,
whichever is earlier. | 218 |
This section shall not be construed to
authorize the exemption of | 219 |
such property from taxation or the
remission of taxes, interest, | 220 |
and penalties thereon until all
private use has terminated. | 221 |
Sec. 5715.27. (A) Except as provided in section 3735.67 of | 222 |
the Revised Code, the owner, a vendee in possession under a | 223 |
purchase agreement or a land contract, the beneficiary of a trust, | 224 |
or a lessee for an initial term of not less than thirty years of | 225 |
any property may file an
application with the tax commissioner, on | 226 |
forms prescribed by the
commissioner, requesting that such | 227 |
property be exempted from
taxation and that taxes, interest,
and | 228 |
penalties be remitted as
provided in division (B)(C) of
section | 229 |
5713.08 of the Revised Code. | 230 |
(B) The board of education of any school district may
request | 231 |
the tax commissioner to provide it with notification of | 232 |
applications for exemption from taxation for property located | 233 |
within that district. If so requested, the commissioner shall
send | 234 |
to the board for the quarters ending on the last day of
March, | 235 |
June, September, and December of each year,on a monthly basis | 236 |
reports that
contain sufficient information to enable the board to | 237 |
identify
each property that is the subject of an exemption | 238 |
application,
including, but not limited to, the name of the | 239 |
property owner or
applicant, the address of the property, and the | 240 |
auditor's parcel
number. The commissioner shall mail the reports | 241 |
on or aboutby the
fifteenth day of the month following the end of | 242 |
the quartermonth in which the commissioner receives the | 243 |
applications for exemption. | 244 |
(C) A board of education that has requested notification | 245 |
under division (B) of this section may, with respect to any | 246 |
application for exemption of property located in the district and | 247 |
included in the commissioner's most recent report provided under | 248 |
that division, file a statement with the commissioner and with
the | 249 |
applicant indicating its intent to submit evidence and
participate | 250 |
in any hearing on the application. The statements
shall be filed | 251 |
prior to the first day of the third month
following the end of the | 252 |
quartermonth in which that application was
docketed by the | 253 |
commissioner. A statement filed in compliance
with this division | 254 |
entitles the district to submit evidence and
to participate in any | 255 |
hearing on the property and makes the
district a party for | 256 |
purposes of sections 5717.02 to 5717.04 of
the Revised Code in any | 257 |
appeal of the commissioner's decision to
the board of tax appeals. | 258 |
(D) The commissioner shall not hold a hearing on or grant
or | 259 |
deny an application for exemption of property in a school
district | 260 |
whose board of education has requested notification
under division | 261 |
(B) of this section until the end of the period
within which the | 262 |
board may submit a statement with respect to
that application | 263 |
under division (C) of this section. The
commissioner may act upon | 264 |
an application at any time prior to
that date upon receipt of a | 265 |
written waiver from each such board
of education, or, in the case | 266 |
of exemptions authorized by section
725.02, 1728.10, 5709.40, | 267 |
5709.41, 5709.411, 5709.62, or 5709.63, 5709.632, 5709.73, | 268 |
5709.78, 5709.84, or 5709.88 of the
Revised Code, upon the request | 269 |
of the property owner. Failure of
a board of education to receive | 270 |
the report required in division
(B) of this section shall not void | 271 |
an action of the commissioner
with respect to any application. The | 272 |
commissioner may extend the
time for filing a statement under | 273 |
division (C) of this section. | 274 |
(F) An application for exemption and a complaint against | 280 |
exemption shall be filed prior to the thirty-first day of
December | 281 |
of the tax year for which exemption is requested or for
which the | 282 |
liability of the property to taxation in that year is
requested. | 283 |
The commissioner shall consider such application or
complaint in | 284 |
accordance with procedures established by the
commissioner, | 285 |
determine whether the property is subject to taxation or
exempt | 286 |
therefrom, and certify the commissioner's findings to
the auditor, | 287 |
who shall correct the tax list and duplicate accordingly.
If a | 288 |
tax certificate has been sold under section 5721.32 or 5721.33 of | 289 |
the
Revised Code with respect to property for which an exemption | 290 |
has been requested, the tax commissioner shall also certify the | 291 |
findings to
the county treasurer of the county in which the | 292 |
property is located. | 293 |
(H) If the commissioner determines that the use of
property | 298 |
or other facts relevant to the taxability of property
that is the | 299 |
subject of an application for exemption or a
complaint under this | 300 |
section has changed while the application or
complaint was | 301 |
pending, the commissioner may make the
determination under | 302 |
division (F) of this section separately for
each tax year | 303 |
beginning with the year in which the application or
complaint was | 304 |
filed or the year for which remission of
taxes under division | 305 |
(B)(C) of section 5713.08 of the Revised Code
was requested, and | 306 |
including each subsequent tax year during
which the application or | 307 |
complaint is pending before the
commissioner. | 308 |
(a) With respect to testamentary instruments and intestate | 315 |
succession, an heir, next of kin, devisee, legatee, donee, person | 316 |
succeeding to a disclaimed interest, surviving joint tenant, | 317 |
surviving tenant by the entireties, surviving tenant of a tenancy | 318 |
with a right of survivorship, beneficiary under a testamentary | 319 |
instrument, or person designated to take pursuant to a power of | 320 |
appointment exercised by a testamentary instrument; | 321 |
(b) With respect to nontestamentary instruments, a
grantee, | 322 |
donee, person succeeding to a disclaimed interest,
surviving joint | 323 |
tenant, surviving tenant by the entireties,
surviving tenant of a | 324 |
tenancy with a right of survivorship,
beneficiary under a | 325 |
nontestamentary instrument, or person
designated to take pursuant | 326 |
to a power of appointment exercised
by a nontestamentary | 327 |
instrument; | 328 |
(c) With respect to fiduciary rights, privileges, powers,
and | 329 |
immunities, a fiduciary under a testamentary or
nontestamentary | 330 |
instrument. ThisDivision (A)(1)(c) of this section does not | 331 |
authorize a
fiduciary who disclaims fiduciary rights, privileges, | 332 |
powers, and immunities to disclaimcause the rights of | 333 |
beneficiariesany beneficiary to be disclaimed unless the | 334 |
instrument creating the fiduciary relationship authorizes the | 335 |
fiduciary to make such a
disclaimer. | 336 |
(2) "Personal representative" includes any fiduciary as | 339 |
defined in section 2109.01 of the Revised Code and any executor, | 340 |
trustee, guardian, or other person or entity having a fiduciary | 341 |
relationship with regard to any interest in property passing to | 342 |
the fiduciary, executor, trustee, guardian, or other person or | 343 |
entity by reason of a disclaimant's death. | 344 |
(B)(1) A disclaimant, other than a fiduciary under an | 347 |
instrument who is not authorized by the instrument to disclaim
the | 348 |
interest of a beneficiary, may disclaim, in whole or in part,
the | 349 |
succession to any property by executing and by delivering,
filing, | 350 |
or recording a written disclaimer instrument in the
manner | 351 |
provided in this section. | 352 |
(4) The guardian of the estate of a minor or an
incompetent, | 366 |
or the personal representative of a deceased person, whether or | 367 |
not authorized by the instrument to disclaim,
with the
consent of | 368 |
the probate division of the court of common
pleas, may
disclaim, | 369 |
in whole or in part, the succession to any
property, or
interest | 370 |
in property, that the ward, if an adult and
competent, or
the | 371 |
deceased, if living, might have disclaimed.
The guardian or | 372 |
personal representative, or any interested person
may file an | 373 |
application with the probate division of the court of
common pleas | 374 |
that has jurisdiction of the estate, asking that the
court order | 375 |
the guardian or personal representative to execute
and deliver, | 376 |
file, or record the disclaimer on behalf of the ward
or, estate, | 377 |
or deceased person.
The court shall order the guardian or personal | 378 |
representative to
execute and deliver, file, or record the | 379 |
disclaimer if the court
finds, upon hearing after notice to | 380 |
interested parties and such
other persons as the court shall | 381 |
direct, that: | 382 |
(b) It would not materially, adversely affect the minor or | 386 |
incompetent, or the beneficiaries of the estate of the decedent, | 387 |
taking into consideration other available resources and the age, | 388 |
probable life expectancy, physical and mental condition, and | 389 |
present and reasonably anticipated future needs of the minor or | 390 |
incompetent or the beneficiaries of the estate of the decedent. | 391 |
(3) The date on which the disclaimant attains twenty-one | 411 |
eighteen
years of age or is no longer an incompetent, without | 412 |
tendering or
repaying any benefit received while the disclaimant | 413 |
was under
twenty-oneeighteen years of age or an incompetent, and | 414 |
even if a guardian
of a minor or incompetent had filed an | 415 |
application pursuant to
division (B)(4) of this section and the | 416 |
probate division of the
court of common pleas involved did not | 417 |
consent to the guardian
executing a disclaimer. | 418 |
(2) If the interest disclaimed is created by a
testamentary | 431 |
instrument, by intestate succession,
by a
transfer on death
deed | 432 |
pursuant to section 5302.22 of the Revised Code,
or by a | 433 |
certificate of title to a motor vehicle, watercraft, or outboard | 434 |
motor that evidences ownership of the motor vehicle, watercraft, | 435 |
or outboard motor that is transferable on death pursuant to | 436 |
section 2131.13 of the Revised Code, the
disclaimer instrument | 437 |
shall be filed in the probate division of
the court of common | 438 |
pleas in the county in which proceedings for
the administration of | 439 |
the decedent's estate have been commenced,
and an executed copy of | 440 |
the disclaimer instrument shall be
delivered personally or by | 441 |
certified mail to the personal
representative of the decedent's | 442 |
estate. | 443 |
(3) If no proceedings for the administration of the | 444 |
decedent's estate have been commenced, the disclaimer instrument | 445 |
shall be filed in the probate division of the court of common | 446 |
pleas in the county in which proceedings for the administration
of | 447 |
the decedent's estate might be commenced according to law.
The | 448 |
disclaimer instrument shall be filed and indexed, and fees | 449 |
charged, in the same manner as provided by law for an application | 450 |
to be appointed as personal representative to administer the | 451 |
decedent's estate. The disclaimer is effective whether or not | 452 |
proceedings thereafter are commenced to administer the decedent's | 453 |
estate. If proceedings thereafter are commenced for the | 454 |
administration of the decedent's estate, they shall be filed | 455 |
under, or consolidated with, the case number assigned to the | 456 |
disclaimer instrument. | 457 |
(4) If an interest in real estate is disclaimed, an
executed | 458 |
copy of the disclaimer instrument also shall be recorded
in the | 459 |
office of the recorder of the county in which the real
estate is | 460 |
located. The disclaimer instrument shall include a
description of | 461 |
the real estate with sufficient certainty to
identify it, and | 462 |
shall contain a reference to the record of the
instrument that | 463 |
created the interest disclaimed. If title to the
real estate is | 464 |
registered under Chapters 5309. and 5310. of the
Revised Code, the | 465 |
disclaimer interest shall be entered as a
memorial on the last | 466 |
certificate of title. A spouse of a
disclaimant has no dower or | 467 |
other interest in the real estate
disclaimed. | 468 |
(G) Unless theIf a donative instrument expressly provides | 469 |
that,
if there isfor the distribution of property, part of | 470 |
property, or interest in property if there is a disclaimer, there | 471 |
shall not be any
acceleration of
remainders or other interests, | 472 |
the property, part of property, or interest disclaimed shall be | 473 |
distributed or disposed of, and accelerated or not accelerated, in | 474 |
accordance with the donative instrument. In the absence of express | 475 |
provisions to the contrary in the donative instrument, the | 476 |
property, part
of property, or
interest in property disclaimed, | 477 |
and any future
interest that is
to take effect in possession or | 478 |
enjoyment at or
after the
termination of the interest disclaimed, | 479 |
shall descend,
be
distributed, or otherwise be disposed of, and | 480 |
shall be
accelerated, in the following manner: | 481 |
(I) A disclaimant who has a present and future interest in | 496 |
property, and disclaims the disclaimant's present interest
in | 497 |
whole or in part,
is considered to have disclaimed the | 498 |
disclaimant's future
interest to the same
extent, unless a | 499 |
contrary intention appears in the disclaimer
instrument or the | 500 |
donative instrument. A disclaimant is not
precluded from | 501 |
receiving, as an alternative taker, a beneficial
interest in the | 502 |
property disclaimed, unless a contrary intention
appears in the | 503 |
disclaimer instrument or in the donative
instrument. | 504 |
(N) The right to disclaim and the procedures for
disclaimer | 531 |
established by this section are in addition to, and do
not exclude | 532 |
or abridge, any other rights or procedures existingthat exist or | 533 |
formerly existed
under any
other section of the Revised Code or at | 534 |
common law to
assign,
convey, release, refuse to accept, renounce, | 535 |
waive, or
disclaim
property. | 536 |
Section 3. Sections 319.20, 5713.08, and
5715.27 of the | 559 |
Revised Code, as amended by this act, are remedial
in nature and | 560 |
apply to the tax years at issue in any application
for exemption | 561 |
from taxation pending before the Tax Commissioner,
the Board of | 562 |
Tax Appeals, the Court of Appeals, or the Supreme
Court on the | 563 |
effective date of this act and to that property that
is the | 564 |
subject of any application. | 565 |
Section 5. The General Assembly recognizes that section 2518 | 571 |
of the Internal Revenue Code defines a qualified disclaimer, in | 572 |
part, as a written refusal by a person to accept an interest in | 573 |
property that is received by the transferor of the interest within | 574 |
nine months after the later of the date on which the transfer | 575 |
creating the interest is made and the date on which the person | 576 |
attains twenty-one years of age. By amending division (D) of | 577 |
section 5815.36 of the Revised Code to eliminate a reference to | 578 |
the nine-month period, the General Assembly intends to create the | 579 |
possibility that some disclaimers governed by the law of this | 580 |
state will be qualified under section 2518 of the Internal Revenue | 581 |
Code and some will not be qualified under that section. | 582 |