| Notwithstanding section 5713.081 of the Revised Code, when | 11 |
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qualified property has not received tax exemption due to a failure | 12 |
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to comply with Chapter 5713. or section 5715.27 of the Revised | 13 |
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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 |
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before twelve months after the effective date of this section, may | 16 |
|
file with the Tax Commissioner an application requesting that the | 17 |
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property be placed on the tax-exempt list and that all unpaid | 18 |
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taxes, penalties, and interest on the property be abated. | 19 |
| The application shall be made on the form prescribed by the | 20 |
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Tax Commissioner under section 5715.27 of the Revised Code and | 21 |
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shall list the name of the county in which the property is | 22 |
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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 |
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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 |