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(122nd General Assembly)(Amended Substitute Senate Bill Number 123)
AN ACT
To amend section 319.38 and to enact section 4503.0611 of the
Revised Code to provide additional opportunity for the owner of
certain injured or destroyed property to
receive a reduction in
the valuation of such property for the current tax year, to
authorize a waiver or refund of taxes on destroyed manufactured
homes, to temporarily authorize a
special election on December 9, 1997,
for the purpose of allowing certain school district property tax levies
to appear on the ballot, to repeal Section 5 of
this act effective December
10, 1997, and to declare an
emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That section 319.38 be amended and section 4503.0611
of the Revised Code be enacted to read as follows:
Sec. 319.38. Whenever it is made to appear
to the county auditor, by the oath of the owner or one of the
owners of a building or structure, land, orchard, timber,
ornamental trees, or groves, or by the affidavit of two
disinterested persons who are residents of the township or municipal
corporation in which such property is or was situated, that it is
listed for taxation for the current year, and has been destroyed
or injured after the first
day of January of the current year, the county auditor shall investigate
the matter and adjust the valuation of the property, on the tax list for the
current year, as prescribed by divisions (A) through (D) of this section: (A) If the injury or destruction
occurred during the first calendar quarter, the county auditor shall deduct
from the valuation of the property
an amount that, in the county auditor's judgment,
fairly represents the
extent of the injury or destruction; (B) If the injury or destruction
occurred during the second calendar quarter, the county auditor shall deduct
from the valuation of the property seventy-five per cent of the amount that,
in the county auditor's judgment, fairly represents the extent of the injury
or destruction; (C) If the injury or destruction occurs occurred
during the third calendar quarter, the county auditor shall deduct from the
valuation of the property fifty per cent of the amount that, in the county
auditor's judgment, fairly represents the extent of the injury or
destruction; (D) If the injury or destruction occurs occurred
during the fourth calendar quarter, the county auditor shall deduct from the
valuation of the property twenty-five per cent of the amount that, in the
county auditor's judgment, fairly represents the extent of the injury or
destruction. No
such deduction shall be
made in the case of an injury to or destruction of a building,
structure, land, orchard, timber, ornamental trees, or groves,
resulting in damage of less than one hundred dollars. The To obtain the deductions prescribed in divisions (A) to
(D) of this section, the owner or one of the owners of
injured or damaged
destroyed property or the two disinterested persons who are
residents of the township or municipal corporation in which the property is or
was situated shall apply to the county
auditor for a deduction under this section. In the
case of a deduction under division (A),
(B), or (C)
of this section, the oath or affidavit shall be filed not later than the
thirty-first day of December of the year in
which the injury or destruction occurred. in the case of a deduction under
division (D) of this section, the oath or
affidavit shall be filed
not later than the thirtieth
day after the last day of the calendar quarter during thirty-first day
of January of the year after the year in which the injury or
destruction occurs occurred.
The county
auditor shall certify the deductions made under this
section to the county treasurer, who shall correct the tax list
and duplicate in accordance with such deductions. If the deduction cannot
be
entered upon the current tax list and duplicate, the county auditor shall
proceed in the manner prescribed under section 5715.22 of the Revised Code to
refund or
credit to the taxpayer the amount of the reduction in taxes attributable to
the deduction in valuation made under this section. Sec. 4503.0611. Whenever it is made to
appear to the county auditor, by the oath of the owner or one of
the owners of a manufactured home, or by the affidavit of two
disinterested persons who are residents of the township or
municipal corporation in which the manufactured home is or was
situated, that the home is subject to taxation for the current
year under section 4503.06 of the
Revised
Code and has been destroyed or injured
after the first day of January
of the current year, the county auditor shall investigate the
matter, and shall refund or waive the payment of the current
year's taxes on such home as prescribed by divisions (A) and
(B) of this section. The oath or
affidavit required by this section shall be filed with the county auditor not
later than the thirty-first day of January of the year after the year
in which the manufactured home
was injured or destroyed. (A) If the auditor
determines the injury or destruction occurred during the first half of the
calendar year, the auditor shall deduct from the taxes
payable on the manufactured home for the current year an amount that, in the
county auditor's judgment, bears the same ratio to those taxes as the extent
of the injury or destruction bears to the cost or market value of the
manufactured home. The auditor shall draw a warrant on the county
treasurer to refund that amount. If the taxes have not
been paid at the time of the auditor's determination, the
auditor may waive the payment of the portion of the tax that would otherwise
be refunded under this division. (B) If the Auditor
determines the injury or destruction occurred during the second half of
the calendar year, the auditor shall deduct from the taxes
payable on the manufactured home for the current year one-half of the amount
that, in the county auditor's judgment, bears the same ratio to those taxes as
the extent of the injury or destruction bears to the cost or market value of
the manufactured home. The auditor shall draw a warrant on the
county treasurer to refund that amount. If the taxes have not been paid at
the time of the auditor's determination, the auditor may waive the payment
of the portion of the tax that would otherwise be refunded under this
division. (C) Taxes rEFUNDed under
THIS SECTION SHALL BE PAID FROM THE COUNTY undivided general property tax
FUND. SECTION 2 . That existing section 319.38 of the Revised Code is
hereby repealed.
SECTION 3 . The amendment by this act
of section 319.38 and the enactment by this act of section 4503.0611 of the
Revised Code apply to buildings, structures, land, orchards, timber,
ornamental
trees, groves, or manufactured homes destroyed or injured after January 1,
1997.
SECTION 4 . Section 3 of this act shall expire at midnight on
January 1, 1998.
SECTION 5 . (A) As used in this section:
(1) "Qualifying school district" means a
school district whose board of education failed to timely
certify a resolution proposing the question of a qualifying
property tax levy to the board of elections for appearance on
the November 4, 1997, election ballot. (2) "Qualifying property tax levy" means an additional property tax
that may be levied for
the purpose of current operating expenses of a public library of, or supported
by, a school district under section 5705.21 of the Revised Code, and that
raises at least
$200,000 in
revenue, which constitutes at least ten per cent of
the public library's estimated annual budget. (B) The board of education of a qualifying school district may adopt a
resolution
proposing to place the question of a qualifying property
tax levy on the ballot at a special election to be held in the
school district on December 9, 1997, and certify the resolution to the proper
board of elections not later than ten days after the effective date of
this section. The board of elections shall perform all acts otherwise
required by sections 5705.21 and 5705.25 and Title XXXV of the Revised Code to
place the question of the qualifying property tax levy on the ballot
at a special election to be held in the school district on December 9,
1997. SECTION 6 . Section 5 of this act is hereby repealed, effective December
10, 1997.
SECTION 7 . This act is hereby declared to be an emergency
measure necessary for the immediate preservation of the public
peace, health, and safety. The reason for such necessity is
that millions of dollars of property were devastated in the
storms and floods that swept through this state in early 1997.
This measure is necessary to ensure some form of financial
relief will be made available quickly to the unfortunate victims
of these events. Therefore, this act shall go into immediate
effect.
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