| Sec. 323.80. The amount paid to a county by the tax | 7 |
|
commissioner pursuant to section 5739.214 of the Revised Code | 8 |
|
shall be credited upon receipt to a special fund created in the | 9 |
|
county treasury for the purpose of distribution under this | 10 |
|
section. The county treasurer shall apportion the amount so paid | 11 |
|
and credited among parcels of real property located in the county | 12 |
|
and partially exempted from taxation under section 319.302 of the | 13 |
|
Revised Code. The amount shall be apportioned in
proportion to | 14 |
|
the current taxes charged against such parcels on
the most | 15 |
|
recently delivered general tax duplicate. The treasurer
shall | 16 |
|
certify to the county auditor the amount so apportioned to
each | 17 |
|
such parcel for which all taxes are current as of the
immediately | 18 |
|
preceding fifteenth day of March or September,
whichever is more | 19 |
|
recent. The county auditor shall issue warrants
for such amounts | 20 |
|
payable to the owner of such parcels and shall
provide for the | 21 |
|
delivery of the warrants to the tax mailing
address for the | 22 |
|
parcel or other address the auditor reasonable
believes will | 23 |
|
effect delivery. For each parcel for which taxes are
not current, | 24 |
|
the amount apportioned to the parcel shall be
credited to the | 25 |
|
county general fund to be expended for any purpose
for which | 26 |
|
general fund moneys of the county may be used. | 27 |
| Sec. 5739.214. For each county, on or before the fifteenth | 28 |
|
day of March and of September of each year beginning in 2009, the | 29 |
|
tax commissioner shall certify to the director of budget and | 30 |
|
management and to the county auditor the amount equal to | 31 |
|
two-elevenths of the proceeds received during the immediately | 32 |
|
preceding semiannual period of July through December or January | 33 |
|
through June, whichever is more recent, from the taxes levied by | 34 |
|
sections 5739.02 and 5741.02 of the Revised Code and sourced to | 35 |
|
the county pursuant to section 5739.033, 5739.034, 5739.035, or | 36 |
|
5741.05 of the Revised Code. Within ten days after the | 37 |
|
certification, the director of budget and management shall | 38 |
|
transfer from the general revenue fund to the permissive tax | 39 |
|
distribution fund created by section 4301.423 of the Revised Code | 40 |
|
the amount certified by the tax commissioner, and the commissioner | 41 |
|
thereupon shall provide for payment of the certified amount to the | 42 |
|
county treasurer. | 43 |