Sec. 319.302. (A)(1) Real property that is not intended | 10 |
primarily for use in a business activity shall qualify for a | 11 |
partial exemption from real property taxation. For purposes of | 12 |
this partial exemption, "business activity" includes all uses of | 13 |
real property, except farming; leasing property for farming; | 14 |
occupying or holding property improved with single-family, | 15 |
two-family, or three-family dwellings; leasing property improved | 16 |
with single-family, two-family, or three-family dwellings; or | 17 |
holding vacant land that the county auditor determines will be | 18 |
used for farming or to develop single-family, two-family, or | 19 |
three-family dwellings. For purposes of this partial exemption, | 20 |
"farming" does not include land used for the commercial production | 21 |
of timber that is receiving the tax benefit under section 5713.23 | 22 |
or 5713.31 of the Revised Code and all improvements connected with | 23 |
such commercial production of timber. | 24 |
(B) After complying with section 319.301 of the Revised Code, | 29 |
the county auditor shall reduce the remaining sums to be levied by | 30 |
qualifying levies against each parcel of real property that is | 31 |
listed on the general tax list and duplicate of real and public | 32 |
utility property for the current tax year and that qualifies for | 33 |
partial exemption under division (A) of this section, and against | 34 |
each manufactured and mobile home that is taxed pursuant to | 35 |
division (D)(2) of section 4503.06 of the Revised Code and that is | 36 |
on the manufactured home tax list for the current tax year, by ten | 37 |
per cent, to provide a partial exemption for that parcel or home. | 38 |
For the purposes of this division: | 39 |
(1) "Qualifying levy" means a tax levied outside the ten-mill | 40 |
limitation by a school district; a levy proposed by a taxing | 41 |
authority other than a school district and approved at an election | 42 |
held before September 29, 2013; a levy within the ten-mill | 43 |
limitation; a levy provided for by the charter of a municipal | 44 |
corporation that was levied on the tax list for tax year 2013; a | 45 |
subsequent renewal of any such levy; or a subsequent substitute | 46 |
for such a levy under section 5705.199 of the Revised Code. | 47 |
(C) Except as otherwise provided in sections 323.152, | 54 |
323.158, 505.06, and 715.263 of the Revised Code, the amount of | 55 |
the taxes remaining after any such reduction shall be the real and | 56 |
public utility property taxes charged and payable on each parcel | 57 |
of real property, including property that does not qualify for | 58 |
partial exemption under division (A) of this section, and the | 59 |
manufactured home tax charged and payable on each manufactured or | 60 |
mobile home, and shall be the amounts certified to the county | 61 |
treasurer for collection. Upon receipt of the real and public | 62 |
utility property tax duplicate, the treasurer shall certify to the | 63 |
tax commissioner the total amount by which the real property taxes | 64 |
were reduced under this section, as shown on the duplicate. Such | 65 |
reduction shall not directly or indirectly affect the | 66 |
determination of the principal amount of notes that may be issued | 67 |
in anticipation of any tax levies or the amount of bonds or notes | 68 |
for any planned improvements. If after application of sections | 69 |
5705.31 and 5705.32 of the Revised Code and other applicable | 70 |
provisions of law, including divisions (F) and (I) of section | 71 |
321.24 of the Revised Code, there would be insufficient funds for | 72 |
payment of debt charges on bonds or notes payable from taxes | 73 |
reduced by this section, the reduction of taxes provided for in | 74 |
this section shall be adjusted to the extent necessary to provide | 75 |
funds from such taxes. | 76 |
(2)(a) For all districts except a district that opts to | 88 |
divide its entire classroom facilities needs into segments to be | 89 |
completed separately as authorized by section 3318.034 of the | 90 |
Revised Code, an amount necessary to raise the school district's | 91 |
net bonded indebtedness, as of the date the controlling board | 92 |
approved the project, to within five thousand dollars of the | 93 |
required level of indebtedness; | 94 |
(B) The amount of the district's share determined under this | 107 |
section shall be calculated only as of the date the controlling | 108 |
board approved the project, and that amount applies throughout the | 109 |
thirteen-month period permitted under section 3318.05 of the | 110 |
Revised Code for the district's electors to approve the | 111 |
propositions described in that section. If the amount reserved and | 112 |
encumbered for a project is released because the electors do not | 113 |
approve those propositions within that period, and the school | 114 |
district later receives the controlling board's approval for the | 115 |
project, subject to a new project scope and estimated costs under | 116 |
section 3318.054 of the Revised Code, the district's portion shall | 117 |
be recalculated in accordance with this section as of the date of | 118 |
the controlling board's subsequent approval. | 119 |
Notwithstanding section 3318.02 of the Revised Code, the | 179 |
commission may conduct on-site evaluation of the school districts | 180 |
prioritized under this section and approve and award funds until | 181 |
such time as all funds set aside under division (B)(1) of this | 182 |
section have been encumbered. However, the commission need not | 183 |
conduct the evaluation of facilities if the commission determines | 184 |
that a district's assessment conducted under section 3318.36 of | 185 |
the Revised Code is sufficient for purposes of this section. | 186 |
(5) Except as otherwise specified in this section, any | 192 |
project undertaken with assistance under this section shall comply | 193 |
with all provisions of sections 3318.01 to 3318.20 of the Revised | 194 |
Code. A school district may receive assistance under sections | 195 |
3318.01 to 3318.20 of the Revised Code for the remainder of the | 196 |
district's classroom facilities needs as assessed under this | 197 |
section when the district is eligible for such assistance pursuant | 198 |
to section 3318.02 of the Revised Code, but any classroom facility | 199 |
constructed with assistance under this section shall not be | 200 |
included in a district's project at that time unless the | 201 |
commission determines the district has experienced the increased | 202 |
enrollment specified in division (B)(1) of section 3318.04 of the | 203 |
Revised Code. | 204 |
(D)(1) When undertaking a project under this section, a | 213 |
school district may elect to prorate its full maintenance amount | 214 |
by setting aside for maintenance the amount calculated under | 215 |
division (D)(2) of this section to maintain the classroom | 216 |
facilities acquired under the project, if the district will use | 217 |
one or more of the alternative methods authorized in sections | 218 |
3318.051, 3318.052, and 3318.084 of the Revised Code to generate | 219 |
the entire amount calculated under that division. If the district | 220 |
so elects, the commission and the district shall include in the | 221 |
agreement entered into under section 3318.08 of the Revised Code a | 222 |
statement specifying that the district will use the amount | 223 |
calculated under that division only to maintain the classroom | 224 |
facilities acquired under the project under this section. | 225 |
(3) A school district may elect to prorate its full | 234 |
maintenance amount for any number of projects under this section, | 235 |
provided the district will use one or more of the alternative | 236 |
methods authorized in sections 3318.051, 3318.052, and 3318.084 of | 237 |
the Revised Code to generate the entire amount calculated under | 238 |
division (D)(2) of this section to maintain the classroom | 239 |
facilities acquired under each project for which it so elects. If | 240 |
the district cannot use one or more of those alternative methods | 241 |
to generate the entire amount calculated under that division, the | 242 |
district shall levy the tax described in division (B) of section | 243 |
3318.05 of the Revised Code or an extension of that tax under | 244 |
section 3318.061 of the Revised Code in an amount necessary to | 245 |
generate the remainder of its full maintenance amount. The | 246 |
commission shall calculate the remainder of the district's full | 247 |
maintenance amount as follows: | 248 |
(5) If a school district commenced a project under this | 259 |
section prior to the effective date of this amendmentSeptember | 260 |
10, 2012, but has not completed that project, and has not levied | 261 |
the tax described in division (B) of section 3318.05 of the | 262 |
Revised Code or an extension of that tax under section 3318.061 of | 263 |
the Revised Code, the district may request approval from the | 264 |
commission to prorate its full maintenance amount in accordance | 265 |
with divisions (D)(1) to (4) of this section. If the commission | 266 |
approves the request, the commission and the district shall amend | 267 |
the agreement entered into under section 3318.08 of the Revised | 268 |
Code to reflect the change. | 269 |
Section 3. Section 3318.37 of the Revised Code is presented | 279 |
in this act as a composite of the section as amended by both Am. | 280 |
Sub. H.B. 487 and Am. Sub. S.B. 316 of the 129th General Assembly. | 281 |
The General Assembly, applying the principle stated in division | 282 |
(B) of section 1.52 of the Revised Code that amendments are to be | 283 |
harmonized if reasonably capable of simultaneous operation, finds | 284 |
that the composite is the resulting version of the section in | 285 |
effect prior to the effective date of the section as presented in | 286 |
this act. | 287 |