(1)(a) A dwelling, including a unit in
a multiple-unit | 50 |
|
dwelling
and a manufactured home or
mobile home taxed as real | 51 |
|
property
pursuant to division (B) of
section 4503.06 of the | 52 |
|
Revised Code,
owned and
occupied as a
home by an individual whose | 53 |
|
domicile is in
this state and who has
not acquired ownership from | 54 |
|
a person, other
than the
individual's spouse,
related by | 55 |
|
consanguinity or affinity
for the purpose of
qualifying for a | 56 |
|
property tax payment linked
deposit program. | 57 |
| (2) The homestead shall include
so much of the land | 61 |
|
surrounding
it, not exceeding one acre, as is
reasonably necessary | 62 |
|
for the use
of the dwelling or unit as a
home. An owner includes a | 63 |
|
holder of
one of the several
estates in fee, a vendee in | 64 |
|
possession under a
purchase
agreement or a land contract, a | 65 |
|
mortgagor, a life tenant,
one or more tenants
with a right of | 66 |
|
survivorship, tenants in
common, and a settlor of
a revocable or | 67 |
|
irrevocable inter vivos trust holding the
title to a homestead | 68 |
|
occupied by the settlor as of right under the
trust. | 69 |
| (1) Old age
benefits
payable under the social security or | 83 |
|
railroad retirement
laws in
effect on the last day of the calendar | 84 |
|
year prior to the
year for
which a reduced rate loan under a | 85 |
|
property tax payment linked deposit program is applied for, or, if | 86 |
|
no such
benefits are payable that year, old age benefits payable | 87 |
|
the first
succeeding year in which old age benefits under the | 88 |
|
social
security or railroad retirement laws are payable, except
in | 89 |
|
those
cases where a change in social security or railroad | 90 |
|
retirement
benefits results in a reduction in income. | 91 |
| (I) "Permanently and totally disabled" means a person who, on | 111 |
|
the first day of January of the year that a reduced rate loan | 112 |
|
under a property tax payment linked deposit program is applied | 113 |
|
for, has some impairment in body or mind
that makes the person | 114 |
|
unable to work at any substantially
remunerative
employment that | 115 |
|
the person reasonably is able to
perform
and
that will,
with | 116 |
|
reasonable probability, continue for
an indefinite period of
at | 117 |
|
least twelve months without any present
indication of recovery | 118 |
|
therefrom or has been certified as
permanently and totally | 119 |
|
disabled by a state or federal agency
having the function of so | 120 |
|
classifying persons. | 121 |
| (b) If the person received disability benefits that were | 161 |
|
included
in adjusted gross income in the year preceding the first | 162 |
|
year in which the
person applied for a reduced rate loan on the | 163 |
|
basis of
age, subtract an amount equal
to the amount of disability | 164 |
|
benefits
that were subtracted pursuant to division
(L)(1) of this | 165 |
|
section
in that preceding year, to the extent included
in total | 166 |
|
income in
the current year and not subtracted under division | 167 |
|
(L)(1) of this
section in the current year. | 168 |
(1)(a) A dwelling, including a unit in
a multiple-unit | 176 |
|
dwelling
and a manufactured home or
mobile home taxed as real | 177 |
|
property
pursuant to division (B) of
section 4503.06 of the | 178 |
|
Revised Code,
owned and
occupied as a
home by an individual whose | 179 |
|
domicile is in
this state and who has
not acquired ownership from | 180 |
|
a person, other
than the
individual's spouse,
related by | 181 |
|
consanguinity or affinity
for the purpose of
qualifying for the | 182 |
|
real property tax reduction
provided in
section 323.152 of the | 183 |
|
Revised Code. | 184 |
| (2) The homestead shall include
so much of the land | 188 |
|
surrounding
it, not exceeding one acre, as is
reasonably necessary | 189 |
|
for the use
of the dwelling or unit as a
home. An owner includes a | 190 |
|
holder of
one of the several
estates in fee, a vendee in | 191 |
|
possession under a
purchase
agreement or a land contract, a | 192 |
|
mortgagor, a life tenant,
one or more tenants
with a right of | 193 |
|
survivorship, tenants in
common, and a settlor of
a revocable or | 194 |
|
irrevocable inter vivos trust holding the
title to a homestead | 195 |
|
occupied by the settlor as of right under the
trust. The tax | 196 |
|
commissioner shall adopt rules for the uniform
classification and | 197 |
|
valuation of real property or portions of real
property as | 198 |
|
homesteads. | 199 |
| (C) "Permanently and totally disabled" means a person who | 203 |
|
has, on
the first day of January of the year of application for | 204 |
|
reduction
in real estate taxes, some impairment in body or mind | 205 |
|
that makes
the person unable to work at any substantially | 206 |
|
remunerative
employment that the person is reasonably able to | 207 |
|
perform
and
that
will,
with reasonable probability, continue for | 208 |
|
an indefinite
period of
at least twelve months without any | 209 |
|
present
indication of
recovery
therefrom or has been certified as | 210 |
|
permanently and
totally
disabled by a state or federal agency | 211 |
|
having the function
of so
classifying persons. | 212 |
| To obtain a reduction in real property taxes under division | 225 |
|
(A) of
section 323.152 of the Revised Code, the occupant of a | 226 |
|
homestead
in a housing cooperative shall file an application with | 227 |
|
the nonprofit
corporation that owns and operates the housing | 228 |
|
cooperative, in
accordance with this paragraph. Not later than
the | 229 |
|
first day of
March each year,
the corporation shall obtain | 230 |
|
applications from the county auditor's office
and provide one to | 231 |
|
each
new occupant. Not later than the first day of May, any | 232 |
|
occupant who
may be
eligible for a reduction in taxes under | 233 |
|
division (A) of section
323.152 of the Revised Code shall submit | 234 |
|
the completed
application
to the corporation. Not later than the | 235 |
|
fifteenth day of May, the
corporation shall
file all completed | 236 |
|
applications, and the information required by division
(B) of | 237 |
|
section 323.159 of the Revised Code, with
the county
auditor of | 238 |
|
the county in which the occupants' homesteads are located.
| 239 |
|
Continuing applications shall be furnished to an occupant in the | 240 |
|
manner
provided in
division (C)(4) of this section. | 241 |
| (1) An application for reduction based upon a physical | 242 |
|
disability shall be accompanied by a certificate signed by a | 243 |
|
physician, and an application for reduction based upon a mental | 244 |
|
disability shall be accompanied by a certificate signed by a | 245 |
|
physician or psychologist licensed to practice in this state, | 246 |
|
attesting to the fact that the applicant is permanently and | 247 |
|
totally disabled. The certificate shall be in a form that the
tax | 248 |
|
commissioner requires and shall include the definition of | 249 |
|
permanently and totally disabled as set forth in section 323.151 | 250 |
|
of the Revised Code. An application for reduction based upon a | 251 |
|
disability certified as permanent and total by a state or federal | 252 |
|
agency having the function of so classifying persons shall be | 253 |
|
accompanied by a certificate from that agency. | 254 |
| (2) An application for a reduction in taxes under division | 259 |
|
(B) of section 323.152 of the Revised Code shall
be filed only if | 260 |
|
the homestead or manufactured or mobile home was transferred
in | 261 |
|
the preceding year or did not
qualify for and receive the | 262 |
|
reduction in taxes under that
division for the preceding tax year.
| 263 |
|
The application for homesteads transferred in the preceding year | 264 |
|
shall be incorporated into any form used
by the county auditor to | 265 |
|
administer the tax law in respect to the conveyance
of real | 266 |
|
property pursuant to section 319.20 of the
Revised Code or of used | 267 |
|
manufactured homes or used mobile homes as defined in section | 268 |
|
5739.0210 of the Revised Code. The owner of a manufactured or | 269 |
|
mobile home who has elected under division (D)(4) of section | 270 |
|
4503.06 of the Revised Code to be taxed under division (D)(2) of | 271 |
|
that section for the ensuing year may file the application at the | 272 |
|
time of making that election. The application shall
contain a | 273 |
|
statement that failure by
the applicant to affirm on the | 274 |
|
application that the dwelling on the property
conveyed is the | 275 |
|
applicant's homestead prohibits the owner from receiving
the | 276 |
|
reduction in taxes until a proper application is filed within the | 277 |
|
period
prescribed by division (A)(3) of this section. Such an | 278 |
|
application
constitutes a continuing application for a reduction | 279 |
|
in taxes for
each year in which the dwelling is the applicant's | 280 |
|
homestead. | 281 |
| (3) Failure to receive a new application filed under
division | 282 |
|
(A)(1) or (2) or notification under division (C) of this
section | 283 |
|
after a certificate of reduction has been issued under
section | 284 |
|
323.154 of the Revised Code, or failure to receive a new | 285 |
|
application filed under division
(A)(1) or notification under | 286 |
|
division
(C) of this section after a certificate of reduction has | 287 |
|
been issued under section 323.159 of the Revised
Code,
is | 288 |
|
prima-facie evidence that
the original applicant is entitled to | 289 |
|
the reduction in taxes
calculated on the basis of the information | 290 |
|
contained in
the original application. The original application | 291 |
|
and any
subsequent application, including any late application, | 292 |
|
shall be
in the form of a signed statement and shall be filed | 293 |
|
after the
first Monday in January and not later than the first | 294 |
|
Monday in
June. The original application and any subsequent | 295 |
|
application for a reduction
in real property taxes shall be filed | 296 |
|
in the year for which the reduction is
sought. The original | 297 |
|
application and any subsequent application for a
reduction in | 298 |
|
manufactured home taxes shall be filed in the year preceding the | 299 |
|
year for which the reduction is sought. The statement shall be on | 300 |
|
a form,
devised and supplied by
the tax commissioner, which shall | 301 |
|
require no more information
than is necessary to establish the | 302 |
|
applicant's eligibility for
the reduction in taxes and the amount | 303 |
|
of the reduction, and, for a
certificate of reduction issued under | 304 |
|
section 323.154 of the Revised
Code, shall
include an affirmation | 305 |
|
by the applicant that ownership of the
homestead was not acquired | 306 |
|
from a person, other than the applicant's
spouse, related to the | 307 |
|
owner by consanguinity or affinity for the purpose
of qualifying | 308 |
|
for the real property or manufactured home tax reduction
provided | 309 |
|
for in division (A) or (B) of section 323.152 of the Revised Code.
| 310 |
|
The form shall contain a statement that conviction of willfully | 311 |
|
falsifying information to obtain a reduction in taxes or failing | 312 |
|
to comply with division (C) of this section results in the | 313 |
|
revocation of the right to the reduction for a period of three | 314 |
|
years. | 315 |
| (B) A late application for a tax reduction for the year | 316 |
|
preceding the year in which an original application is filed, or | 317 |
|
for a
reduction in manufactured home taxes for the year in which | 318 |
|
an original
application is filed, may be filed with the original | 319 |
|
application. If the
county auditor
determines the information | 320 |
|
contained in the late application is
correct, the auditor shall | 321 |
|
determine the amount of the
reduction in taxes to which the | 322 |
|
applicant would have been entitled for the
preceding tax year had | 323 |
|
the applicant's application been timely filed and
approved in that | 324 |
|
year. | 325 |
| The amount of such reduction shall be treated by the
auditor | 326 |
|
as an overpayment of taxes by the applicant and shall be
refunded | 327 |
|
in the manner prescribed in section 5715.22 of the
Revised Code | 328 |
|
for making refunds of overpayments. On the first
day of July of | 329 |
|
each year, the county auditor shall certify the
total amount of | 330 |
|
the reductions in taxes made in the current year
under this | 331 |
|
division to the tax commissioner, who shall treat the
full amount | 332 |
|
thereof as a reduction in taxes for the preceding tax
year and | 333 |
|
shall make reimbursement to the county therefor in the
manner | 334 |
|
prescribed by section 323.156 of the Revised Code, from
money | 335 |
|
appropriated for that purpose. | 336 |
| (3) If the county auditor or county treasurer discovers that | 349 |
|
the owner of property not entitled to the reduction in taxes
under | 350 |
|
division (B) of section
323.152 of the Revised Code failed to | 351 |
|
notify the
county auditor as required by division
(C)(1) of this | 352 |
|
section, a charge shall be
imposed against the property in the | 353 |
|
amount by which taxes were
reduced under that division for each | 354 |
|
tax year the county auditor ascertains
that the property was not | 355 |
|
entitled to the reduction and was owned by
the current owner. | 356 |
|
Interest shall accrue in the manner
prescribed by division (B) of | 357 |
|
section 323.121
or division (G)(2) of section 4503.06 of the | 358 |
|
Revised Code on the amount by which taxes
were
reduced for each | 359 |
|
such tax year as if the reduction became
delinquent taxes at
the | 360 |
|
close of the last day the second
installment of taxes for that tax | 361 |
|
year
could be paid
without
penalty. The county auditor shall | 362 |
|
notify the owner,
by ordinary
mail, of the charge, of the owner's | 363 |
|
right to appeal
the charge,
and of the manner in which the owner | 364 |
|
may appeal.
The owner may
appeal the imposition of the charge and | 365 |
|
interest by filing an
appeal with the county board of revision not | 366 |
|
later than the last
day prescribed for payment of real and public | 367 |
|
utility property
taxes under section 323.12 of the
Revised Code | 368 |
|
following receipt
of the
notice and occurring at least ninety days | 369 |
|
after receipt of
the
notice. The appeal shall be treated in the | 370 |
|
same manner as a
complaint relating to the valuation or assessment | 371 |
|
of real
property
under Chapter 5715. of
the Revised Code. The | 372 |
|
charge and any
interest shall be
collected as other delinquent | 373 |
|
taxes. | 374 |
| (4) Each year during January, the county auditor shall | 375 |
|
furnish
by ordinary mail a continuing application to each person | 376 |
|
issued a
certificate of reduction under section 323.154 or 323.159 | 377 |
|
of
the Revised
Code with respect to a reduction in taxes under | 378 |
|
division (A) of
section 323.152 of the Revised Code. The | 379 |
|
continuing application
shall be used to report
changes in | 380 |
ownership or occupancy of the
homestead, including
changes in or | 381 |
revocation of a revocable
inter vivos trust, changes
in | 382 |
disability, and other changes in
the information earlier
furnished | 383 |
|
the auditor relative to
the reduction in taxes on the
property. | 384 |
|
The continuing application
shall be returned to the
auditor not | 385 |
|
later than the first Monday
in June; provided, that if
such | 386 |
|
changes do not affect the status
of the homestead exemption
or the | 387 |
|
amount of the reduction to
which the owner is entitled
under | 388 |
|
division (A) of section 323.152
of the Revised Code or to
which | 389 |
|
the occupant is entitled under section
323.159
of
the
Revised | 390 |
|
Code, the application does not need to be
returned. | 391 |
| (5) Each year during February, the county auditor, except as | 392 |
|
otherwise
provided in this paragraph, shall furnish
by ordinary | 393 |
|
mail an original application to the owner, as of the
first day of | 394 |
|
January of that year, of a homestead or a manufactured or mobile | 395 |
|
home that transferred during the preceding calendar year and that | 396 |
|
qualified
for and received a reduction in taxes under division (B) | 397 |
|
of
section 323.152 of the Revised Code for the preceding tax year.
| 398 |
|
In order to receive the reduction under that division, the owner | 399 |
|
shall file the application with the county auditor not later than | 400 |
|
the first Monday in June. If the application is not timely
filed, | 401 |
|
the auditor shall not grant a reduction in taxes for the
homestead | 402 |
|
for the current year, and shall notify the owner that
the | 403 |
|
reduction in taxes has not been granted, in the same manner | 404 |
|
prescribed under section 323.154 of the Revised Code for | 405 |
|
notification of denial of an application. Failure of an owner to | 406 |
|
receive an application does not excuse the
failure of the owner to | 407 |
|
file an original application.
The county auditor is not required | 408 |
|
to furnish an
application under this paragraph for any homestead | 409 |
|
for which
application has previously been made on a form | 410 |
|
incorporated into
any form used by the county auditor to | 411 |
|
administer the tax law in respect to the conveyance of real | 412 |
|
property or of used manufactured homes or used mobile homes, and | 413 |
|
an
owner who previously has applied on such a form
is not required | 414 |
|
to return
an application furnished under this
paragraph. | 415 |
| (B) Not later than the first day of May each year, any | 432 |
|
nonprofit
corporation that owns and operates a housing cooperative | 433 |
|
shall determine the
amount of property taxes it paid for the | 434 |
|
housing cooperative for the preceding
tax year and shall attribute | 435 |
|
to each homestead in the housing cooperative a
portion of the | 436 |
|
total property taxes as if the homestead's
occupant paid the | 437 |
|
taxes. The taxes attributed to each homestead
shall be based on | 438 |
|
the percentage that the square footage of the
homestead is of the | 439 |
|
total square footage of the housing
cooperative and on other | 440 |
|
reasonable factors that reflect the value
of the homestead. Not | 441 |
|
later than the fifteenth day of May each
year, the corporation | 442 |
|
shall file this information with the county auditor,
along with | 443 |
|
any
applications submitted to it under division (A) of section | 444 |
|
323.153
of the Revised Code. No nonprofit corporation that owns | 445 |
|
and
operates a housing cooperative shall fail to file with the | 446 |
|
county auditor
the information required by this division and | 447 |
|
division (A)
of section 323.153 of the Revised Code. | 448 |
| (C) On or before the day the county auditor has completed the | 449 |
|
duties imposed by sections 319.30 to 319.302 of the Revised
Code, | 450 |
|
the auditor shall issue a certificate of reduction in taxes for | 451 |
|
each applicant who has complied with section 323.153
of the | 452 |
|
Revised Code and whose homestead the auditor finds is
entitled to | 453 |
|
a
reduction in real property taxes for that year under division | 454 |
|
(A)
of section 323.152 of the Revised Code. The county auditor | 455 |
|
shall
calculate the taxable value of each applicant's homestead as | 456 |
|
if the homestead
was owned by the applicant and shall use the | 457 |
|
information provided
by the nonprofit corporation under division | 458 |
|
(B) of this section to
determine the reduction in taxable value to | 459 |
|
be attributed to the
homestead. | 460 |
| The certificate shall state the taxable value, on the first | 461 |
|
day of
January of that year, attributed to each homestead in the | 462 |
|
housing
cooperative; the reduction in taxable value and reduction | 463 |
|
in taxes attributed
to the
homestead; the total amount of the | 464 |
|
reduction in taxable value for
the housing cooperative based on | 465 |
|
all certificates issued under
this section for homesteads in the | 466 |
|
housing cooperative; the
nonprofit corporation's total reduction | 467 |
|
in taxes for that year
under division (A) of section 323.152 of | 468 |
|
the Revised
Code; the tax
rate that is applicable against the | 469 |
|
housing cooperative for that year; and any
other information the | 470 |
|
tax commissioner requires. The county auditor shall
prepare three | 471 |
|
copies of the original certificate. Upon the issuance of such a | 472 |
|
certificate, the county auditor shall forward two copies and the | 473 |
|
original to the county treasurer and retain one copy. The county | 474 |
|
auditor also shall record the amount of reduction in taxes in the | 475 |
|
appropriate column on the general tax list and duplicate of real | 476 |
|
and public utility property. | 477 |
| (D) On receipt of the notice from the county auditor under | 478 |
|
division (C) of this section, the nonprofit corporation that owns | 479 |
|
and operates the housing cooperative shall reduce the monthly | 480 |
|
maintenance fee
for each homestead
for which an applicant received | 481 |
|
a certificate of reduction under
this section for the year | 482 |
|
following the year for which the certificate was
issued. The | 483 |
|
reduction in the monthly maintenance fee
shall equal one-twelfth | 484 |
|
of the reduction in taxes
attributed to the homestead by the | 485 |
|
county auditor under division
(C) of this section. | 486 |
| (E) If an application, late application, or continuing | 487 |
|
application is not approved, or if the county auditor otherwise | 488 |
|
determines that a homestead does not qualify for a reduction in | 489 |
|
taxes under division (A) of section 323.152 of the Revised
Code, | 490 |
|
the auditor shall notify the applicant, and the nonprofit | 491 |
|
corporation that
owns
and operates the housing cooperative, of the | 492 |
|
reasons for denial not later than
the
first Monday in October. If | 493 |
|
the applicant believes that the
application for reduction has been | 494 |
|
improperly denied, or the nonprofit
corporation that owns and | 495 |
|
operates the housing cooperative
believes that the reduction is | 496 |
|
for less than that to which the
housing cooperative is entitled, | 497 |
|
the applicant or housing
cooperative, respectively, may file an | 498 |
|
appeal with the county
board of revision not later than the date | 499 |
|
of closing of the
collection for the first half of real and public | 500 |
|
utility property
taxes. The appeal shall be treated in the same | 501 |
|
manner as a
complaint relating to the valuation or assessment of | 502 |
|
real property
under Chapter 5715. of the Revised Code. | 503 |
| (B) The manufactured home tax on a manufactured
or mobile | 515 |
|
home that is paid pursuant to division (C) of
section 4503.06 of | 516 |
|
the Revised Code and that is owned
and occupied as a home by an | 517 |
|
individual whose domicile is in this
state and to whom this | 518 |
|
section applies, shall be reduced
for any tax year for which the | 519 |
|
owner obtains a certificate of reduction from the county auditor | 520 |
|
under section 4503.067 of the Revised Code, provided the | 521 |
|
individual did not acquire ownership from a person, other than
the | 522 |
|
individual's spouse, related by consanguinity or
affinity for the | 523 |
|
purpose
of qualifying for the reduction. An
owner
includes a | 524 |
|
settlor of a revocable or irrevocable inter vivos trust holding | 525 |
|
the
title to a
manufactured or mobile home occupied by the | 526 |
|
settlor
as of
right
under the trust. | 527 |
| (1) For manufactured and mobile homes for which the tax | 528 |
|
imposed by section 4503.06 of the Revised Code is computed under | 529 |
|
division (D)(2) of that section, the reduction shall equal the | 530 |
|
greater of the reduction granted for the tax
year preceding
the | 531 |
|
first tax year to which this section applies
pursuant to
Section | 532 |
|
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if | 533 |
|
the taxpayer received a reduction for that
preceding
tax year, | 534 |
|
or the product of the following: | 535 |
| (2) For manufactured and mobile homes for which the tax | 549 |
|
imposed by section 4503.06 of the Revised Code is computed under | 550 |
|
division (D)(1) of that section, the reduction shall equal the | 551 |
|
greater of the reduction granted for the tax year preceding the | 552 |
|
first tax year to which this section applies pursuant to Section | 553 |
|
803.06 of Am. Sub. H.B. 119 of the 127th general assembly, if the | 554 |
|
taxpayer received a reduction for that preceding tax year, or the | 555 |
|
product of the following: | 556 |
| Sec. 4503.066. (A)(1) To obtain a tax reduction under | 578 |
|
section
4503.065 of
the Revised Code, the owner of the home shall | 579 |
|
file an
application with the county auditor of the county in which | 580 |
|
the
home is
located. An application for reduction in
taxes
based | 581 |
|
upon a physical disability shall be
accompanied by a
certificate | 582 |
|
signed by a physician, and an
application for
reduction in taxes | 583 |
|
based upon a mental
disability
shall
be accompanied by a | 584 |
|
certificate signed by a
physician or
psychologist licensed to | 585 |
|
practice in this state.
The certificate
shall attest to the fact | 586 |
|
that the applicant is
permanently and
totally disabled, shall be | 587 |
|
in a form that the
department of
taxation requires, and shall | 588 |
|
include the definition
of totally and
permanently disabled as set | 589 |
|
forth in section
4503.064 of the
Revised Code. An application for | 590 |
|
reduction in
taxes
based upon a disability certified as permanent | 591 |
|
and total by
a
state or federal agency having the function of so | 592 |
|
classifying
persons shall be accompanied by a certificate from | 593 |
|
that agency. | 594 |
| (2) Each application shall constitute a continuing | 595 |
|
application for a reduction in taxes for each
year in
which the | 596 |
|
manufactured or mobile home is occupied by the
applicant. | 597 |
|
Failure to receive
a new
application or notification under | 598 |
|
division (B) of this
section
after a certificate of reduction has | 599 |
|
been issued under
section
4503.067 of the Revised Code is | 600 |
|
prima-facie evidence that
the
original applicant is entitled to | 601 |
|
the reduction calculated on the basis of the
information | 602 |
|
contained in
the
original application. The original
application | 603 |
|
and any
subsequent
application shall be in the form of
a signed | 604 |
|
statement
and shall
be filed not later than the first
Monday in | 605 |
|
June. The
statement
shall be on a form, devised and
supplied by | 606 |
|
the tax
commissioner,
that shall require no more
information than | 607 |
|
is
necessary to
establish the applicant's
eligibility for the | 608 |
|
reduction in
taxes and the
amount of the reduction to
which the | 609 |
|
applicant is entitled.
The
form also
shall contain a statement | 610 |
|
that conviction
of
willfully
falsifying
information to obtain a | 611 |
|
reduction in
taxes
or
failing to comply with division (B) of this | 612 |
|
section shall
result
in the revocation of the right to the | 613 |
|
reduction for a
period of
three years. | 614 |
| (3) A late application for a reduction in
taxes
for the year | 615 |
|
preceding the year for which an original
application
is filed may | 616 |
|
be filed with an original application. If
the
auditor determines | 617 |
|
that the information contained in the late
application is correct, | 618 |
|
the auditor shall determine both the
amount of the reduction in | 619 |
|
taxes to which the
applicant
would have
been entitled for the | 620 |
|
current tax year had
the
application been
timely filed and | 621 |
|
approved in the preceding
year,
and the amount
the taxes levied | 622 |
|
under section 4503.06 of the
Revised Code for
the current year | 623 |
|
would have been reduced as a
result of the
reduction. When an | 624 |
|
applicant is
permanently
and totally disabled on the first day of | 625 |
|
January of
the year in
which the applicant files a late | 626 |
|
application, the
auditor, in
making the
determination of the | 627 |
|
amounts of the
reduction in taxes under division (A)(3) of
this | 628 |
|
section, is not required
to determine that the applicant was | 629 |
|
permanently and totally
disabled on the first day of January of | 630 |
|
the preceding year. | 631 |
| The amount of the reduction in taxes pursuant to a late | 632 |
|
application shall be treated as an overpayment of taxes by the | 633 |
|
applicant. The auditor shall credit the amount of the
overpayment | 634 |
|
against the amount of the taxes or penalties then due
from the | 635 |
|
applicant, and, at the next succeeding settlement, the
amount of | 636 |
|
the credit shall be deducted from the amount of any
taxes or | 637 |
|
penalties distributable to the county or any taxing unit
in the | 638 |
|
county that has received the benefit of the taxes or
penalties | 639 |
|
previously overpaid, in proportion to the benefits
previously | 640 |
|
received. If, after the credit has been made, there
remains a | 641 |
|
balance of the overpayment, or if there are no taxes or
penalties | 642 |
|
due from the applicant, the auditor shall refund that
balance to | 643 |
|
the applicant by a warrant drawn on the county
treasurer in favor | 644 |
|
of the applicant. The treasurer shall pay the
warrant from the | 645 |
|
general fund of the county. If there is
insufficient money in the | 646 |
|
general fund to make the payment, the
treasurer shall pay the | 647 |
|
warrant out of any undivided manufactured or mobile
home taxes | 648 |
|
subsequently received by the treasurer for
distribution to the | 649 |
|
county or taxing district in the county that received the benefit | 650 |
|
of the overpaid taxes, in proportion to the benefits previously | 651 |
|
received, and the amount paid from the undivided funds shall be | 652 |
|
deducted from the money otherwise distributable to the county or | 653 |
|
taxing district in the county at the next or any succeeding | 654 |
|
distribution. At the next or any succeeding distribution after | 655 |
|
making the refund, the treasurer shall reimburse the general fund | 656 |
|
for any payment made from that fund by deducting the amount of | 657 |
|
that payment from the money distributable to the county or other | 658 |
|
taxing unit in the county that has received the benefit of the | 659 |
|
taxes, in proportion to the benefits previously received. On the | 660 |
|
second Monday in September of each year, the county auditor shall | 661 |
|
certify the total amount of the reductions in taxes made in the | 662 |
|
current year under division (A)(3) of this section to the tax | 663 |
|
commissioner who shall treat that amount as a reduction in taxes | 664 |
|
for the current tax year and shall make reimbursement to the | 665 |
|
county of that amount in the manner prescribed in section
4503.068 | 666 |
|
of the Revised Code, from moneys appropriated for that
purpose. | 667 |