Notwithstanding section 5713.081 of the Revised Code, when | 11 |
qualified property has not received tax exemption due to a failure | 12 |
to comply with Chapter 5713. or section 5715.27 of the Revised | 13 |
Code, the current owner of the property, or the prior owner of the | 14 |
property requesting exemption from prior taxes, at any time on or | 15 |
before twelve months after the effective date of this section, may | 16 |
file with the Tax Commissioner an application requesting that the | 17 |
property be placed on the tax-exempt list and that all unpaid | 18 |
taxes, penalties, and interest on the property be abated. | 19 |
The application shall be made on the form prescribed by the | 20 |
Tax Commissioner under section 5715.27 of the Revised Code and | 21 |
shall list the name of the county in which the property is | 22 |
located; the property's legal description; its taxable value; the | 23 |
amount in dollars of the unpaid taxes, penalties, and interest; | 24 |
the date of acquisition of title to the property; the use of the | 25 |
property during any time that the unpaid taxes accrued; and any | 26 |
other information required by the Tax Commissioner. The county | 27 |
auditor shall supply the required information upon request of the | 28 |
applicant. | 29 |
Upon request of the applicant, the county treasurer shall | 30 |
determine if all taxes, penalties, and interest that became a lien | 31 |
on the qualified property before it first was used for an exempt | 32 |
purpose and all special assessments charged against the property | 33 |
have been paid in full. If so, the county treasurer shall issue a | 34 |
certificate to the applicant stating that all such taxes, | 35 |
penalties, interest, and assessments have been paid in full. Prior | 36 |
to filing the application with the Tax Commissioner, the applicant | 37 |
shall attach the county treasurer's certificate to it. The Tax | 38 |
Commissioner shall not consider an application filed under this | 39 |
section unless such a certificate is attached to it. | 40 |
Upon receipt of the application and after consideration of | 41 |
it, the Tax Commissioner shall determine if the applicant meets | 42 |
the qualifications set forth in this section, and if so shall | 43 |
issue an order directing that the property be placed on the | 44 |
tax-exempt list of the county and that all unpaid taxes, | 45 |
penalties, and interest for every year the property met the | 46 |
qualifications for exemption described in section 5709.08 of the | 47 |
Revised Code be abated. If the Tax Commissioner finds that the | 48 |
property is not now being so used or is being used for a purpose | 49 |
that would foreclose its right to tax exemption, the Tax | 50 |
Commissioner shall issue an order denying the application. | 51 |
If the Tax Commissioner finds that the property is not | 52 |
entitled to tax exemption and to the abatement of unpaid taxes, | 53 |
penalties, and interest for any of the years for which the current | 54 |
or prior owner claims an exemption or abatement, the Tax | 55 |
Commissioner shall order the county treasurer of the county in | 56 |
which the property is located to collect all taxes, penalties, and | 57 |
interest due on the property for those years in accordance with | 58 |
law. | 59 |
The Tax Commissioner may apply this section to any qualified | 60 |
property that is the subject of an application for exemption | 61 |
pending before the Tax Commissioner on the effective date of this | 62 |
section, without requiring the property owner to file an | 63 |
additional application. The Tax Commissioner also may apply this | 64 |
section to any qualified property that is the subject of an | 65 |
application for exemption filed on or after the effective date of | 66 |
this section and on or before twelve months after that effective | 67 |
date, even though the application does not expressly request | 68 |
abatement of unpaid taxes, penalties, and interest. | 69 |