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As Reported by the Senate Ways and Means Committee
122nd General Assembly
Regular Session
1997-1998 | Am. S. B. No. 123 |
SENATORS WHITE-BLESSING-CARNES-DIX-SHOEMAKER-B. JOHNSON-DRAKE
A BILL
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, 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
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
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 not later than the thirtieth
day after the last day of the calendar quarter during which the injury or
destruction occurs. HOWEVER, THE INJURED OR DESTROYED PROPERTY OF AN OWNER
OR ONE OF THE OWNERS
APPLYING LATER THAN, OR FOR WHICH SUCH APPLICATION WAS MADE LATER THAN, SUCH
DATE SHALL BE DEEMED TO HAVE BEEN
INJURED OR DESTROYED IN THE QUARTER IN WHICH THE APPLICATION WAS
MADE, AND SHALL RECEIVE THE DEDUCTION PRESCRIBED UNDER DIVISION
(B), (C), OR (D) OF THIS SECTION
CORRESPONDING TO THE DATE OF APPLICATION.
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
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 IN THIS SECTION. THE OATH OR
AFFIDAVIT REQUIRED BY THIS SECTION SHALL BE FILED NOT LATER THAN THIRTY DAYS
AFTER THE END OF THE HALF OF THE CALENDAR YEAR IN WHICH THE MANUFACTURED HOME
WAS DESTROYED.
(A) IF THE AUDITOR
DETERMINES THE DESTRUCTION OCCURRED DURING THE FIRST HALF OF THE
CALENDAR YEAR, THE AUDITOR SHALL DRAW A WARRANT ON THE COUNTY
TREASURER TO REFUND THE AMOUNT OF TAXES PAID ON THE HOME FOR THE
CURRENT YEAR UNDER SECTION 4503.06 OF THE
REVISED
CODE. IF SUCH TAXES HAVE NOT
BEEN PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE
AUDITOR MAY WAIVE THE PAYMENT OF SUCH TAX.
(B) IF THE AUDITOR
DETERMINES THE DESTRUCTION OCCURRED DURING THE SECOND HALF OF
THE CALENDAR YEAR, THE AUDITOR SHALL DRAW A WARRANT ON THE
COUNTY TREASURER TO REFUND ONE-HALF OF THE AMOUNT OF TAXES PAID
ON THE HOME FOR THE CURRENT YEAR UNDER SECTION 4503.06 OF THE
REVISED CODE. IF SUCH TAXES HAVE NOT BEEN PAID AT THE TIME OF
THE AUDITOR'S DETERMINATION, THE AUDITOR MAY WAIVE THE PAYMENT
OF ONE-HALF OF THE AMOUNT OF SUCH TAX.
(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. Notwithstanding the application date set forth in
section 319.38 of the Revised Code, if it is made to appear to
the county auditor in the manner prescribed in that section that
a building or structure, land, orchard, timber, ornamental
trees, or groves listed for taxation for the current year have
been destroyed or injured by fire, flood, tornado, or otherwise,
during the first calendar quarter of the current calendar year,
the owner or one of the owners of that property, or the two disinterested
persons, shall have until December 31, 1997,
to file with the county auditor the oath or affidavits required
under section 319.38 of the Revised Code for the purpose of
obtaining a deduction from the valuation of the property as
provided in division (A) of that section.
Section 4. Section 3 of this act shall expire at midnight on
January 1, 1998.
Section 5. 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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