130th Ohio General Assembly
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As Passed by the Senate

122nd General Assembly
Regular Session
1997-1998
Am. S. B. No. 123

SENATORS WHITE-BLESSING-CARNES-DIX-SHOEMAKER-B. JOHNSON-DRAKE- GAETH-LATTA-GARDNER-ZALESKI-HOWARD-SCHAFRATH


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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