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As Passed by the Senate
122nd General Assembly
Regular Session
1997-1998 | Am. Sub. S. B. No. 142 |
SENATORS B. JOHNSON-BLESSING-WHITE-GARDNER-WATTS-FINAN
A BILL
To amend sections 303.21, 305.31, 319.202, 319.302, 319.54, 321.261, 321.45,
322.01, 322.02, 322.021, 322.03, 322.05, 322.99, 323.151, 323.152, 323.153,
323.154, 323.155, 323.156, 323.31, 325.31, 519.21, 1151.349,
1345.71, 1506.01, 1521.01, 1923.01, 3733.01, 3733.02, 3733.021,
3733.022, 3733.025, 3733.06, 3733.101, 3733.11, 3733.19,
3781.06, 3781.07, 3781.10, 3781.181, 3791.04, 4501.01,
4503.04, 4503.042,
4503.06, 4503.061, 4503.062, 4503.063, 4503.064, 4503.065, 4503.066,
4503.067,
4503.19, 4503.21, 4503.99,
4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 4511.701, 4517.01,
4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 5117.01, 5701.02, 5715.39
5728.01, 5739.02, and 5741.02 and to enact sections 303.212, 322.06,
519.212, 3781.184, and 5739.0210 of the Revised Code to
revise the sales and use
taxes applicable to manufactured homes,
require that all manufactured and mobile homes pay either
a real property tax or a manufactured home tax, and make various other
changes relative to the taxation of manufactured and mobile homes;
to clarify that state and local
building codes do not govern manufactured homes, but that all
manufactured homes must be built pursuant to federal standards
and carry a permanent tag to indicate compliance;
to require that manufactured homes that meet specified
appearance criteria and are permanently sited be treated as
single-family homes for zoning purposes if they meet all local
zoning requirements that do not conflict with roof pitch and
federal construction standards; and to make various other changes in the law
concerning manufactured and mobile homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 303.21, 305.31, 319.202, 319.302, 319.54, 321.261,
321.45, 322.01, 322.02, 322.021, 322.03, 322.05, 322.99, 323.151, 323.152,
323.153, 323.154, 323.155, 323.156, 323.31, 325.31, 519.21,
1151.349, 1345.71, 1506.01, 1521.01, 1923.01, 3733.01, 3733.02,
3733.021, 3733.022, 3733.025, 3733.06, 3733.101, 3733.11,
3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 3791.04, 4501.01, 4503.04,
4503.042, 4503.06, 4503.061, 4503.062, 4503.063, 4503.064,
4503.065, 4503.066, 4503.067, 4503.19, 4503.21, 4503.99,
4505.01, 4505.06, 4505.08, 4505.11, 4505.20, 4511.701, 4517.01,
4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 5117.01, 5701.02, 5715.39,
5728.01, 5739.02, and 5741.02 be amended and sections 303.212, 322.06,
519.212, 3781.184, and 5739.0210 of
the
Revised
Code be enacted to
read
as follows:
Sec. 303.21. (A) Except as otherwise provided in division
(B) of this section, sections 303.01 to 303.25 of the Revised
Code do not confer any power on any county rural zoning
commission, board of county commissioners, or board of zoning
appeals to prohibit the use of any land for agricultural purposes
or the construction or use of buildings or structures incident to
the use for agricultural purposes of the land on which such
buildings or structures are located, and no zoning certificate
shall be required for any such building or structure.
(B) A county zoning resolution, or an amendment to such
resolution, may in any platted subdivision approved under section
711.05, 711.09, or 711.10 of the Revised Code, or in any area
consisting of fifteen or more lots approved under section 711.131
of the Revised Code that are contiguous to one another, or some
of which are contiguous to one another and adjacent to one side
of a dedicated public road, and the balance of which are
contiguous to one another and adjacent to the opposite side of
the same dedicated public road regulate:
(1) Agriculture on lots of one acre or less;
(2) Buildings or structures incident to the use of land
for agricultural purposes on lots greater than one acre but not
greater than five acres by: set back building lines; height; and
size;
(3) Dairying and animal and poultry husbandry on lots
greater than one acre but not greater than five acres when at
least thirty-five per cent of the lots in the subdivision are
developed with at least one building, structure, or improvement
that is subject to real property taxation or that is subject to
the tax on manufactured AND MOBILE homes under section 4503.06 of the
Revised Code. After thirty-five per cent of the lots are so
developed, dairying and animal and poultry husbandry shall be
considered nonconforming use of land and buildings or structures
pursuant to section 303.19 of the Revised Code.
Division (B) of this section confers no power on any county
rural zoning commission, board of county commissioners, or board
of zoning appeals to regulate agriculture, buildings or
structures, and dairying and animal and poultry husbandry on lots
greater than five acres.
(C) Such sections confer no power on any board of county
commissioners, county rural zoning commission, or board of zoning
appeals to prohibit in a district zoned for agricultural,
industrial, residential, or commercial uses, the use of any land
for a farm market where fifty per cent or more of the gross
income received from the market is derived from produce raised on
farms owned or operated by the market operator in a normal crop
year. However, a board of county commissioners, as provided in
section 303.02 of the Revised Code, may regulate such factors
pertaining to farm markets as size of the structure, size of
parking areas that may be required, set back building lines, and
egress or ingress, where such regulation is necessary to protect
the public health and safety.
Sec. 303.212. (A) EXCEPT AS PROVIDED
IN DIVISION (B) OF THIS SECTION, SECTIONS
303.01 TO 303.25 OF THE REVISED
CODE DO NOT CONFER ON ANY COUNTY RURAL ZONING
COMMISSION, BOARD OF COUNTY COMMISSIONERS, OR BOARD OF ZONING APPEALS, THE
AUTHORITY TO PROHIBIT OR RESTRICT THE LOCATION OF A PERMANENTLY SITED
MANUFACTURED HOME, AS DEFINED IN DIVISION
(C)(6) OF SECTION 3781.06 OF THE
REVISED CODE,
IN ANY DISTRICT OR ZONE IN WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(B) DIVISION (A) OF THIS SECTION
DOES NOT LIMIT THE AUTHORITY OF A COUNTY RURAL ZONING COMMISSION, BOARD OF
COUNTY COMMISSIONERS, OR BOARD OF ZONING APPEALS TO DO EITHER OF THE
FOLLOWING:
(1) REQUIRE THAT A PERMANENTLY
SITED MANUFACTURED HOME COMPLY WITH ALL ZONING REQUIREMENTS
THAT ARE UNIFORMLY IMPOSED ON ALL SINGLE-FAMILY RESIDENCES IN THE DISTRICT
OR ZONE IN WHICH THE PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE
LOCATED, EXCEPT REQUIREMENTS THAT
SPECIFY A MINIMUM ROOF PITCH AND REQUIREMENTS THAT DO NOT COMPLY WITH THE
STANDARDS ESTABLISHED PURSUANT TO THE "MANUFACTURED HOUSING
CONSTRUCTION AND SAFETY STANDARDS ACT OF
1974," 88 STAT. 700, 42 U.S.C.A.
5401;
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL TRAILERS, PARK
TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE DEFINED IN SECTION 4501.01 OF
THE REVISED CODE, AND MANUFACTURED HOMES THAT DO NOT QUALIFY
AS PERMANENTLY SITED MANUFACTURED HOMES.
(C) THIS SECTION DOES
NOT PROHIBIT A PRIVATE LANDOWNER FROM INCORPORATING A
RESTRICTIVE COVENANT IN A DEED, PROHIBITING THE INCLUSION ON THE
CONVEYED LAND OF MANUFACTURED HOMES, AS DEFINED IN DIVISION
(C)(4) OR (6) OF SECTION
3781.06 OF THE REVISED
CODE, OR OF TRAVEL TRAILERS,
PARK TRAILERS, AND MOBILE HOMES, AS DEFINED IN SECTION 4501.01
OF THE REVISED
CODE. THIS DIVISION DOES NOT
CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE LEGAL RIGHT FOR A
PRIVATE LANDOWNER TO INCORPORATE SUCH A RESTRICTIVE COVENANT IN
A DEED.
Sec. 305.31. The procedure for submitting to a referendum
any resolution adopted by a board of county commissioners
pursuant to division (D)(1) of section 307.697,
section
322.02, 322.06, 324.02, division (B)(1) of section 4301.421, section
4504.02, 5739.021, 5739.026,
5741.021, 5741.023, or division (C)(1) of section
5743.024 of the Revised Code or rule adopted pursuant to section 307.79
of the Revised Code shall be as prescribed by this
section.
When EXCEPT AS OTHERWISE PROVIDED IN THIS PARAGRAPH, WHEN a
petition, signed by ten per cent of the number of
electors who voted for governor at the most recent general
election for the office of governor in the county, is filed with
the county auditor within thirty days after the date such
resolution is passed or rule is adopted by the board of county
commissioners, or is filed within forty-five days after the
resolution is passed, in the case of a resolution adopted
pursuant to section 5739.021 of the Revised Code that is passed
within one year after a resolution adopted pursuant to that
section has been rejected or repealed by the electors, requesting
that such resolution be submitted to the electors of such county
for their approval or rejection, such county auditor shall, after
ten days following the filing of the petition, and not later than
four p.m. of the seventy-fifth day before the day of election,
transmit a certified copy of the text of the resolution or rule
to the board of elections. In the case of a petition requesting that a
resolution adopted under division (D)(1) of section 307.697, division
(B)(1) of section 4301.421, or division (C)(1) of section
5743.024
of the Revised Code be submitted to electors for their approval or rejection, the petition
must be signed by seven per cent of the number of electors who voted for
governor at the next preceding MOST RECENT election for the office of
governor in the
county. The county auditor shall transmit the
petition to the board together with the certified copy of the
resolution or rule. The board shall examine all signatures on
the petition to determine the number of electors of the county
who signed the petition. The board shall return the petition to
the auditor within ten days after receiving it, together with a
statement attesting to the number of such electors who signed the
petition. The board shall submit the resolution or rule to the
electors of the county, for their approval or rejection, at the
succeeding general election held in the county in any year,
or on the day of the succeeding primary election held in the
county in even-numbered years, occurring subsequent to
seventy-five days after the auditor certifies the sufficiency and
validity of the petition to the board of elections.
No resolution shall go into effect until approved by the
majority of those voting upon it. However, a rule shall take
effect and remain in effect unless and until a majority of the
electors voting on the question of repeal approve the repeal.
Sections 305.31 to 305.41 of the Revised Code do not prevent a
county, after the passage of any resolution or adoption of any
rule, from proceeding at once to give any notice or make any
publication required by the resolution or rule.
The board of county commissioners shall make available to
any person, upon request, a certified copy of any resolution or
rule subject to the procedure for submitting a referendum under
sections 305.31 to 305.42 of the Revised Code beginning on the
date the resolution or rule is adopted by the board. The board
may charge a fee for the cost of copying the resolution or rule.
As used in this section, "certified copy" means a copy
containing a written statement attesting that it is a true and
exact reproduction of the original resolution or rule.
Sec. 319.202. Before the county auditor indorses any real
property conveyance OR MANUFACTURED OR MOBILE HOME CONVEYANCE presented
to him THE AUDITOR pursuant to section 319.20
of the Revised Code OR REGISTERS ANY MANUFACTURED OR MOBILE HOME CONVEYANCE
PURSUANT TO SECTION 4503.061 OF THE
REVISED
CODE, the grantee or his THE GRANTEE'S
representative shall submit in triplicate a statement, prescribed by the tax
commissioner, and other information as the county auditor may
require, declaring the value of real property OR MANUFACTURED OR MOBILE
HOME conveyed, except
that when the transfer is exempt under division (F)(3) of section
319.54 of the Revised Code only a statement of the reason for the
exemption shall be required. Each statement submitted under this
section shall contain the information required under divisions
(A) and (B) of this section.
(A) Each statement submitted under this section shall
either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or his THE GRANTEE'S
representative whether to the best of the grantor's knowledge either the
preceding or the
current year's taxes on the real property OR THE CURRENT OR FOLLOWING
YEAR'S TAXES ON THE MANUFACTURED OR MOBILE HOME conveyed will be
reduced under division (A) of section 323.152 of the Revised Code
and that the grantor indicated that to the best of his THE
GRANTOR'S knowledge the taxes will not be so reduced; or
(2) Be accompanied by a sworn or affirmed instrument
stating:
(a) To the best of the grantor's knowledge the real
property OR THE MANUFACTURED OR MOBILE HOME that is the subject of the
conveyance is eligible for
and will receive a reduction in taxes for or payable in the
current year under division (A) of section 323.152 of the Revised
Code and that the reduction or reductions will be reflected in
the grantee's taxes;
(b) The estimated amount of such reductions that will be
reflected in the grantee's taxes;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such reductions to
the satisfaction of both the grantee and the grantor. The
auditor shall indorse the instrument, return it to the grantee or
his THE GRANTEE'S representative, and provide a copy of the
indorsed instrument
to the grantor or his THE GRANTOR'S representative.
(B) Each statement submitted under this section shall
either:
(1) Contain an affirmation by the grantee that the grantor
has been asked by the grantee or his THE GRANTEE'S
representative whether to the best of the grantor's knowledge the real
property conveyed
qualified for the current agricultural use valuation under
section 5713.30 of the Revised Code either for the preceding or
the current year and that the grantor indicated that to the best
of his THE GRANTOR'S knowledge the property conveyed was not so
qualified; or
(2) Be accompanied by a sworn or affirmed instrument
stating:
(a) To the best of the grantor's knowledge the real
property conveyed was qualified for the current agricultural use
valuation under section 5713.30 of the Revised Code either for
the preceding or the current year;
(b) To the extent that the property will not continue to
qualify for the current agricultural use valuation either for the
current or the succeeding year, that the property will be subject
to a recoupment charge equal to the tax savings in accordance
with section 5713.34 of the Revised Code;
(c) That the grantor and the grantee have considered and
accounted for the total estimated amount of such recoupment, if
any, to the satisfaction of both the grantee and the grantor.
The auditor shall indorse the instrument, forward it to the
grantee or his THE GRANTEE'S representative, and provide a copy
of the indorsed
instrument to the grantor or his THE GRANTOR'S representative.
(C) The grantor shall pay the fee required by division
(F)(3) of section 319.54 of the Revised Code; and, in the event
the board of county commissioners of the county has levied a real
property OR A MANUFACTURED HOME transfer tax pursuant to Chapter 322.
of the Revised
Code, the amount required by the real property OR MANUFACTURED HOME
transfer tax so levied. If the conveyance is exempt from the fee provided
for
in
division (F)(3) of section 319.54 of the Revised Code and the
tax, if any, levied pursuant to Chapter 322. of the Revised Code,
the reason for such exemption shall be shown on the statement.
Value means, in the case of any deed OR CERTIFICATE OF TITLE not a gift
in whole or part,
the amount of the full consideration therefor, paid or to be paid
for the real estate OR MANUFACTURED OR MOBILE HOME described in the
deed OR TITLE,
including the amount
of any mortgage or vendor's lien thereon. If property sold under
a land installment contract is conveyed by the seller under such
contract to a third party and the contract has been of record at
least twelve months prior to the date of conveyance, value means
the unpaid balance owed to the seller under the contract at the
time of the conveyance, but the statement shall set forth the
amount paid under such contract prior to the date of conveyance.
In the case of a gift in whole or part, value means the estimated
price the real estate OR MANUFACTURED OR MOBILE HOME described in the
deed OR CERTIFICATE OF TITLE would
bring in the
open market and under the then existing and prevailing market
conditions in a sale between a willing seller and a willing
buyer, both conversant with the property and with prevailing
general price levels. No person shall willfully falsify the
value of property conveyed.
(D) The auditor shall indorse each conveyance on its face
to indicate the amount of the conveyance fee and compliance with
this section. The auditor shall retain the original copy of the
statement of value, forward to the tax commissioner one copy on
which shall be noted the most recent assessed value of the
property, and furnish one copy to the grantee or his THE
GRANTEE'S representative.
(E) In order to achieve uniform administration and
collection of the real property transfer fee required by division
(F)(3) of section 319.54 of the Revised Code, the tax
commissioner shall adopt and promulgate rules for the
administration and enforcement of the levy and collection of such
fee.
Sec. 319.302. After complying with section 319.301 of the
Revised Code AND DIVISION (D)(2) OF SECTION 4503.06 of the Revised Code, the
county auditor shall reduce the remaining sums
to be levied against each parcel of real property listed on the
general tax list and duplicate of real and public utility
property for the current tax year, AND AGAINST EACH MANUFACTURED
AND
MOBILE HOME THAT IS
TAXED PURSUANT TO DIVISION (D)(2) OF SECTION
4503.06 OF THE REVISED
CODE AND THAT IS ON THE
MANUFACTURED HOME TAX LIST FOR THE CURRENT TAX YEAR, by ten per
cent. Except as
otherwise provided in sections 323.152, and 323.158, 505.06,
and
715.263 of the Revised Code, the
amount of the taxes remaining after such reduction shall be the
real and public utility property taxes charged and payable on
such, AND THE MANUFACTURED HOME TAX CHARGED AND PAYABLE, ON
EACH property and shall be the amounts certified to the county
treasurer for collection. Upon receipt of the tax duplicate, the
treasurer shall certify to the tax commissioner the total amount
by which such taxes were reduced under this section, as shown on
the duplicate. Such reduction shall not directly or indirectly
affect the determination of the principal amount of notes that
may be issued in anticipation of any tax levies or the amount of
bonds or notes for any planned improvements. If after
application of sections 5705.31 and 5705.32 of the Revised Code
and other applicable provisions of law, including division (F) of
section 321.24 of the Revised Code, there would be insufficient
funds for payment of debt charges on bonds or notes payable from
taxes reduced by this section, the reduction of taxes provided
for in this section shall be adjusted to the extent necessary to
provide funds from such taxes.
Sec. 319.54. (A) On all moneys collected by the county
treasurer on any tax duplicate of the county, other than estate
tax duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, the county
auditor, on settlement with the treasurer and tax commissioner,
on or before the date prescribed by law for such settlement or
any lawful extension of such date, shall be allowed as
compensation for his THE COUNTY AUDITOR'S services the following
percentages:
(1) On the first one hundred thousand dollars, two and
one-half per cent;
(2) On the next two million dollars, eight thousand three
hundred eighteen ten-thousandths of one per cent;
(3) On the next two million dollars, six thousand six
hundred fifty-five ten-thousandths of one per cent;
(4) On all further sums, one thousand six hundred
sixty-three ten-thousandths of one per cent.
If any settlement is not made on or before the date
prescribed by law for such settlement or any lawful extension of
such date, the aggregate compensation allowed to the auditor
shall be reduced one per cent for each day such settlement is
delayed after the prescribed date. No penalty shall apply if the
auditor and treasurer grant all requests for advances up to
ninety per cent of the settlement pursuant to section 321.34 of
the Revised Code. The compensation allowed in accordance with
this section on settlements made before the dates prescribed by
law, or the reduced compensation allowed in accordance with this
section on settlements made after the date prescribed by law or
any lawful extension of such date, shall be apportioned ratably
by the auditor and deducted from the shares or portions of the
revenue payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(B) From all moneys collected by the county treasurer on
any tax duplicate of the county, other than estate tax
duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, there shall be
paid into the county treasury to the credit of the real estate
assessment fund created by section 325.31 of the Revised Code, an
amount to be determined by the county auditor, which shall not
exceed the following percentages:
(1) On the first one hundred thousand dollars, three and
one-half per cent;
(2) On the next three million dollars, one and
three-eighths per cent;
(3) On the next three million dollars, one per cent;
(4) On all further sums not exceeding one hundred fifty
million dollars, three-quarters of one per cent;
(5) On amounts exceeding one hundred fifty million
dollars, six-tenths of one per cent.
Such compensation shall be apportioned ratably by the
auditor and deducted from the shares or portions of the revenue
payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(C) Each county auditor shall receive four per cent of the
amount of tax collected and paid into the county treasury, on
property omitted and placed by him THE COUNTY AUDITOR on the tax
duplicate.
(D) On all estate tax moneys collected by the county
treasurer, the county auditor, on settlement semiannually with
the tax commissioner, shall be allowed, as compensation for his THE
COUNTY AUDITOR'S
services under Chapter 5731. of the Revised Code, the following
percentages:
(1) Four per cent on the first one hundred thousand
dollars;
(2) One-half of one per cent on all additional sums.
Such percentages shall be computed upon the amount
collected and reported at each semiannual settlement, and shall
be for the use of the general fund of the county.
(E) On all cigarette license moneys collected by the
county treasurer, the county auditor, on settlement semiannually
with the treasurer, shall be allowed as compensation for his THE
COUNTY AUDITOR'S
services in the issuing of such licenses one-half of one per cent
of such moneys, to be apportioned ratably and deducted from the
shares of the revenue payable to the county and subdivisions, for
the use of the general fund of the county.
(F) The county auditor shall charge and receive fees as
follows:
(1) For deeds of land sold for taxes to be paid by the
purchaser, five dollars;
(2) For the transfer or entry of land, lot, or part of
lot, to be paid by the person requiring it, fifty cents for each
transfer;
(3) For receiving statements of value and administering
section 319.202 of the Revised Code, one dollar, or ten cents per
hundred dollars for each one hundred dollars, or fraction of one
hundred dollars, WHICHEVER IS GREATER, of the value of
THE real property TRANSFERRED OR THE USED MANUFACTURED HOME OR USED
MOBILE HOME, AS DEFINED IN DIVISION (B)(5) OF SECTION 5739.0210 OF
THE REVISED CODE, transferred, whichever is
greater, except no fee shall be charged when the
transfer is made:
(a) To or from the United States, this state, or any
instrumentality, agency, or political subdivision of the United
States or this state;
(b) Solely in order to provide or release security for a
debt or obligation;
(c) To confirm or correct a deed previously executed and
recorded;
(d) To evidence a gift, in trust or otherwise and whether
revocable or irrevocable, between husband and wife, or parent and
child or the spouse of either;
(e) On sale for delinquent taxes or assessments;
(f) Pursuant to court order, to the extent that such
transfer is not the result of a sale effected or completed
pursuant to such order;
(g) Pursuant to a reorganization of corporations or
unincorporated associations or pursuant to the dissolution of a
corporation, to the extent that the corporation conveys the
property to a stockholder as a distribution in kind of the
corporation's assets in exchange for the stockholder's shares in
the dissolved corporation;
(h) By a subsidiary corporation to its parent corporation
for no consideration, nominal consideration, or in sole
consideration of the cancellation or surrender of the
subsidiary's stock;
(i) By lease, whether or not it extends to mineral or
mineral rights, unless the lease is for a term of years renewable
forever;
(j) When the value of the real property OR THE MANUFACTURED OR MOBILE
HOME or THE VALUE OF THE interest in real property THAT
IS conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, INCLUDING A MANUFACTURED
OR MOBILE HOME, being transferred to the builder of a new residence
OR TO THE DEALER OF A NEW MANUFACTURED OR MOBILE HOME when the former
residence is traded as part of the consideration for the new residence OR
NEW MANUFACTURED OR MOBILE HOME;
(l) To a grantee other than a dealer in real property OR IN MANUFACTURED
OR MOBILE HOMES, solely for the purpose of, and as a step in, the prompt
sale of the real property OR MANUFACTURED OR MOBILE HOME to others;
(m) To or from a person when no money or other valuable
and tangible consideration readily convertible into money is paid
or to be paid for the real estate OR MANUFACTURED OR MOBILE HOME and
the transaction is not a
gift;
(n) Pursuant to division (B) of section 317.22, or to
section 2113.61 of the Revised Code, between spouses or to a
surviving spouse pursuant to section 5302.17 of the Revised Code
as it existed prior to April 4, 1985, between persons pursuant to
section 5302.17 or 5302.18 of the Revised Code on or after April
4, 1985, to a person who is a surviving, survivorship tenant
pursuant to section 5302.17 of the Revised Code on or after April
4, 1985, or pursuant to section 5309.45 of the Revised Code;
(o) To a trustee acting on behalf of minor children of the
deceased;
(p) Of an easement or right-of-way when the value of the
interest conveyed does not exceed one thousand dollars;
(q) Of property sold to a surviving spouse pursuant to
section 2106.16 of the Revised Code;
(r) To or from an organization exempt from federal income
taxation under section 501(c)(3) of the "Internal Revenue Code of
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such
transfer is without consideration and is in furtherance of the
charitable or public purposes of such organization;
(s) Among the heirs at law or devisees, including a
surviving spouse, of a common decedent, when no consideration in
money is paid or to be paid for the real property OR MANUFACTURED OR MOBILE
HOME;
(t) To a trustee of a trust, when the grantor of the trust
has reserved an unlimited power to revoke the trust;
(u) To the grantor of a trust by a trustee of the trust,
when the transfer is made to the grantor pursuant to the exercise
of the grantor's power to revoke the trust or to withdraw trust assets;
(v) To the beneficiaries of a trust if the fee was paid on
the transfer from the grantor of the trust to the trustee or if the
transfer is made pursuant to trust provisions which became irrevocable at the
death of the grantor;
(w) To a corporation for incorporation into a sports
facility constructed pursuant to section 307.696 of the Revised
Code.
The auditor shall compute and collect the fee. The auditor
shall maintain a numbered receipt system, as prescribed by the
tax commissioner, and use such receipt system to provide a
receipt to each person paying a fee. The auditor shall deposit
the receipts of the fees on conveyances in the county treasury
daily to the credit of the general fund of the county.
The real property transfer fee provided for in division (F)(3) of this section
shall be applicable to any conveyance of real
property presented to the auditor on or after January 1, 1968,
regardless of its time of execution or delivery.
Sec. 321.261. Five per cent of all delinquent real
property, personal property, and manufactured AND MOBILE home taxes and
assessments collected by the county treasurer shall be deposited
in the delinquent tax and assessment collection fund, which shall
be created in the county treasury. The moneys in the fund,
one-half of which shall be appropriated by the board of county
commissioners to the treasurer and one-half of which shall be
appropriated to the county prosecuting attorney, shall be used
solely in connection with the collection of delinquent real
property, personal property, and manufactured AND MOBILE home taxes and
assessments.
Annually by the first day of December, the treasurer and
the prosecuting attorney each shall submit a report to the board
regarding the use of the moneys appropriated to their respective
offices from the delinquent tax and assessment collection fund.
Each report shall specify the amount appropriated to the office
during the current calendar year, an estimate of the amount so
appropriated that will be expended by the end of the year, a
summary of how the amount appropriated has been expended in
connection with delinquent tax collection activities, and an
estimate of the amount that will be credited to the fund during
the ensuing calendar year.
Sec. 321.45. (A) As used in this section:
(1) "Taxpayer" means any person in whose name a parcel of
property OR MANUFACTURED OR MOBILE HOME is listed on the tax duplicate.
(2) "Prepayment" means any amount given to the county
treasurer by a taxpayer under this section for the treasurer to
apply as payment of the taxpayer's total taxes due in accordance
with this section.
(3) "Taxes IN THE CASE OF A PARCEL OF PROPERTY OR A MANUFACTURED OR
MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, "TAXES," "delinquent
taxes," and "current taxes" have
the same meanings as in section 323.01 of the Revised Code. IN THE CASE OF
A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME TAX LIST,
"TAXES" MEANS MANUFACTURED HOME TAXES LEVIED PURSUANT TO SECTION 4503.06 OF
THE REVISED CODE.
(4) "Duplicate" means the treasurer's duplicate of real
and public utility property AND THE MANUFACTURED HOME TAX LIST.
(5) "Total IN THE CASE OF A PARCEL OF PROPERTY OR A MANUFACTURED OR
MOBILE HOME LISTED ON THE REAL PROPERTY TAX LIST, "TOTAL taxes due" means
all delinquent taxes and that
portion of current taxes that, in order to avoid a penalty, are
required to be paid by the next date that is the last date on
which an installment of taxes may be paid without penalty. IN THE CASE OF
A MANUFACTURED OR MOBILE HOME LISTED ON THE MANUFACTURED HOME TAX LIST, "TOTAL
TAXES DUES" MEANS ALL TAXES LEVIED AND DUE UNDER SECTION 4503.06 OF THE
REVISED CODE, INCLUDING ANY PENALTY.
(B)(1) A county treasurer may enter into a written
agreement with any taxpayer, upon mutually agreed on terms
and
conditions, under which both of the following occur:
(a) The taxpayer agrees to tender prepayments of taxes on
a parcel of property OR MANUFACTURED OR MOBILE HOME listed on
the tax duplicate in the name of the taxpayer;
(b) The treasurer agrees to accept the prepayments and
hold them either in an escrow fund or a separate depository
account until the last day that an installment of current taxes
may be paid without penalty, at which time the
treasurer
further agrees to
apply, in payment of the total taxes due on the parcel OR THE MANUFACTURED
OR MOBILE HOME, an amount
of the prepayments that equals the total taxes due on the parcel OR THE
MANUFACTURED OR MOBILE HOME.
If a discount is not given under division
(B)(2) of this section, any
earnings on prepayments in an escrow fund or depository account
shall be paid to the credit of a special interest account to be
used by the treasurer only for the payment of the expenses
incurred in establishing and administering the system for
collecting prepayments under division
(B)(1) of this section.
(2) In addition to providing for the items enumerated in
division (B)(1) of this section, the agreement may provide for
the treasurer to invest prepayments held in the escrow fund or
depository account, subject to Chapter 135. of the Revised Code,
and apply the investment earnings thereon, after deducting an
amount to pay the expenses incurred by the treasurer in
establishing and administering the prepayment system, as a
discount against the total taxes due of each taxpayer entering
into such an agreement. The balance applied to the discounts
shall be apportioned among taxpayers in such a manner that the
discount credited to a taxpayer for each parcel of property OR MANUFACTURED
OR MOBILE HOME for which taxes are
prepaid is commensurate with
the amount of current taxes due and the length of time current
taxes are held in escrow. Discounts accruing to prepayments made
for a tax year shall be applied against total taxes due for the
ensuing tax year. No discount shall be apportioned to a taxpayer
who fails to pay the total taxes due or fails to make prepayments
pursuant to the terms of the agreement.
(C) A prepayment accepted by a treasurer under an
agreement under division (B) of this section does not constitute
a payment of taxes until it is applied toward the payment of
taxes as provided in this section. A separate prepayment
agreement is required for each parcel of property OR MANUFACTURED OR MOBILE
HOME, except that a taxpayer who makes prepayments on more than one
parcel OR MANUFACTURED OR MOBILE HOME may enter into a single agreement
covering all of the
parcels OR MANUFACTURED OR MOBILE HOMES. The single agreement shall
specify the manner in which
each prepayment shall be apportioned among the parcels OR MANUFACTURED OR
MOBILE HOMES. The
treasurer shall keep a separate record for each parcel OR MANUFACTURED OR
MOBILE HOME showing
the date and amount of each prepayment.
(D) No treasurer shall fail to apply prepayments toward
the payment of taxes as required pursuant to an agreement entered
into under division (B) of this section; however, the total amount of
prepayments shall equal or exceed the total taxes due, less any
discount applied for a previous period under division (B)(2) of
this section.
(E) The treasurer shall give each person who makes a tax
prepayment in person at the office of the county treasurer a
receipt in the form that the prepayment agreement requires. The
treasurer shall give a receipt to a person who makes a tax
prepayment to the treasurer by mail only if the taxpayer encloses
with the prepayment an addressed envelope with sufficient
postage, in which case the treasurer shall insert a receipt for
the prepayment in that envelope and deposit it in the mail. The
treasurer may refund any amount tendered as a prepayment if the
taxpayer so requests and files with the treasurer an affidavit
and the supporting documents the treasurer requires providing
that the taxpayer no longer owns the property. The request for
the refund shall be made prior to the date of the mailing of a
tax bill and escrow statement to the taxpayer. If a taxpayer who
has entered into a prepayment agreement pursuant to this section
dies before the last day on which an installment of current taxes
may be paid without penalty, the treasurer may refund the amount
of any prepayments made by that taxpayer to the executor or
administrator of the taxpayer's estate.
(F) If the treasurer has received any prepayments from a
taxpayer, the treasurer shall add to the tax bill required by
section 323.13 of the Revised Code a tax escrow statement that
shall specify the total amount of prepayments received by the
treasurer on or before the date the statement was prepared, the
balance of total taxes due for which no prepayment has been
received, the amount of any discount to be applied to total taxes
due, and the date the statement was prepared.
(G) If the total amount of a taxpayer's prepayments to the
treasurer made on or before the final date an installment of
taxes may be paid without penalty do not equal or exceed the
total taxes due on that date, the taxpayer is not relieved of any
late penalty or interest otherwise due pursuant to section
323.121 of the Revised Code. If the treasurer fails to apply
prepayments received by the treasurer's office in accordance
with the terms
of an agreement and the total amount of the taxpayer's
prepayments equals or exceeds the total taxes due, the taxpayer
is relieved of any late penalty or interest imposed under section
323.121 of the Revised Code.
(H) The office of the county treasurer shall bear all of
the costs of establishing and administering a system for
collecting prepayments as permitted by this section.
(I) Before the county treasurer commences a prepayment
system, the tax commissioner shall approve all procedures and
forms to be used in the system.
(J) The treasurer may enter into any agreements necessary
to enable the taxpayer to make prepayments of taxes to the office
of the treasurer through the electronic transfer of funds from an
account in the name of the taxpayer at a financial institution.
Sec. 322.01. As used in sections 322.01 to 322.05 of the
Revised Code:
(A) "Value" means, in the case of any deed not a gift in
whole or part, the amount of the full consideration therefor,
paid or to be paid for the real estate described in the deed,
including the amount of any liens thereon, with the following
exceptions:
(1) The amount owed on a debt secured by a mortgage which
has been of record at least twelve months prior to the date of
the conveyance and which is assumed by the purchaser;
(2) The difference between the full amount of
consideration and the unpaid balance owed to the seller at the
time of the conveyance of property to a third party under a land
installment contract that has been of record at least twelve
months prior to the date of conveyance.
In (B) "VALUE" MEANS, IN
THE CASE OF A MANUFACTURED OR MOBILE HOME THAT IS NOT A GIFT IN
WHOLE OR IN PART, THE AMOUNT OF THE FULL CONSIDERATION PAID OR
TO BE PAID FOR THE HOME, INCLUDING THE AMOUNTS OF ANY LIENS
THEREON.
(C) "VALUE" MEANS, IN the case of a gift in whole or part,
the estimated price
the real estate described in the deed, OR THE MANUFACTURED OR MOBILE
HOME, would bring in the open
market and under the then existing and prevailing market
conditions in a sale between a willing seller and a willing
buyer, both conversant with the property and with prevailing
general price levels.
(B)(D) "Deed" means any deed, instrument, or writing
by which
any real property or any interest in real property is granted,
assigned, transferred, or otherwise conveyed except that it does
not include any deed, instrument, or writing which grants,
assigns, transfers, or otherwise conveys any real property or
interests in real property exempted from the fee required by
division (F)(3) of section 319.54 of the Revised Code.
(E) "MANUFACTURED HOME" HAS THE SAME
MEANING AS IN DIVISION (C)(4)
OF SECTION 3781.06 OF THE
REVISED
CODE.
(F) "MOBILE HOME" HAS THE SAME MEANING AS IN
DIVISION (O) OF SECTION 4501.01
OF THE REVISED
CODE.
Sec. 322.02. (A) For the purpose of paying the costs of
enforcing and administering the tax and providing additional
general revenue for the county, any county may levy and collect a
tax to be known as the real property transfer tax on each deed
conveying real property or any interest in real property located
wholly or partially within the boundaries of such county at a
rate not to exceed thirty cents per hundred dollars for each one
hundred dollars or fraction thereof of the value of the real
property or interest in real property located within the
boundaries of the county granted, assigned, transferred, or
otherwise conveyed by such deed. Such tax shall be levied
pursuant to a resolution adopted by the board of county
commissioners of such county and shall be levied at a uniform
rate upon all deeds as defined in division (B)(D) of
section 322.01
of the Revised Code. Prior to the adoption of any such
resolution, the board of county commissioners shall conduct two
public hearings thereon, the second hearing to be not less than
three nor more than ten days after the first. Notice of the
date, time, and place of such hearings shall be given by
publication in a newspaper of general circulation in the county
once a week on the same day of the week for two consecutive
weeks, the second publication being not less than ten nor more
than thirty days prior to the first hearing. Such tax shall be
levied upon the grantor named in the deed and shall be paid by
the grantor for the use of the county to the county auditor at
the time of the delivery of the deed as provided in section
319.202 of the Revised Code and prior to the presentation of the
deed to the recorder of the county for recording.
(B) No resolution levying a real property transfer tax
pursuant
to this section of the Revised Code
OR A MANUFACTURED HOME TRANSFER TAX PURSUANT TO SECTION 322.06 of the Revised Code
shall be effective sooner
than thirty days following its adoption and such resolution is
subject to a referendum as provided in sections 305.31 to 305.41
of the Revised Code, unless such resolution is adopted as an
emergency measure necessary for the immediate preservation of the
public peace, health, or safety, in which case it shall go into
immediate effect. Such emergency measure must receive an
affirmative vote of all of the members of the board of
commissioners, and shall state the reasons for such necessity. A
resolution may direct the board of elections to submit the
question of levying the tax to the electors of the county at the
next primary or general election in the county occurring not less
than seventy-five days after such resolution is certified to the
board. No such resolution shall go into effect unless approved
by a majority of those voting upon it.
No real property transfer tax levied pursuant to this
section shall be applicable with respect to the conveyance of
real property unless such conveyance takes place on or after
January 1, 1968.
Sec. 322.021. The question of a repeal of a county
permissive tax adopted as an emergency measure pursuant to DIVISION
(B) OF section 322.02 of the Revised Code may be initiated by
filing
with the board of elections of the county not less than
seventy-five days before the general election in any year a
petition requesting that an election be held on such question.
Such petition shall be signed by qualified electors residing in
the county equal in number to ten per cent of those voting for
governor at the most recent gubernatorial election.
After determination by it that such petition is valid, the
board of elections shall submit the question to the electors of
the county at the next general election. The election shall be
conducted, canvassed, and certified in the same manner as regular
elections for county offices in the county. Notice of the
election shall be published in a newspaper of general circulation
in the district once a week for four consecutive weeks prior to
the election, stating the purpose, time, and place of the
election. The form of the ballot cast at such election shall be
prescribed by the secretary of state. The question covered by
such petition shall be submitted as a separate proposition, but
it may be printed on the same ballot with any other proposition
submitted at the same election other than the election of
officers. If a majority of the qualified electors voting on the
question of repeal approve the repeal, the result of the election
shall be certified immediately after the canvass by the board of
elections to the county commissioners, who shall thereupon, after
the current year, cease to levy the tax.
Sec. 322.03. The funds collected by a county levying a real property transfer
tax OR A MANUFACTURED HOME TRANSFER TAX pursuant to sections 322.01 to
322.05, inclusive, 322.06 of the Revised Code
shall be allocated and disbursed as follows:
(A) First, for payment of the costs incurred by the county in the
administration and enforcement of the tax;
(B) The balance remaining after payment of the expenses referred to in
division (A) of this section shall be deposited in the county general fund to
be expended for any purpose for which general fund moneys of the county may be
used, including the acquisition or construction of permanent improvements, or
in the bond retirement fund for the payment of debt service charges on notes
or bonds of the county issued for the acquisition or construction of permanent
improvements. The amounts to be deposited in each of such funds shall be
determined by the board of county commissioners.
Sec. 322.05. The levy of any excise, income, property, or real
property, OR MANUFACTURED HOME transfer tax or fee by the state
or by any political subdivision thereof shall
not be construed as preempting the power of a county to levy a real property
OR MANUFACTURED HOME transfer tax pursuant to sections 322.01 to
322.05, inclusive, 322.06 of the Revised
Code.
Sec. 322.06. (A) FOR THE PURPOSE OF PAYING THE
COSTS OF ENFORCING AND ADMINISTERING THE TAX AND PROVIDING
ADDITIONAL GENERAL REVENUE FOR THE COUNTY, ANY COUNTY MAY LEVY
AND COLLECT A TAX TO BE KNOWN AS THE MANUFACTURED HOME TRANSFER
TAX ON EACH CERTIFICATE OF TITLE THAT CONVEYS, BY RESALE, A
USED MANUFACTURED HOME OR USED MOBILE HOME, AS DEFINED IN DIVISION
(A)(6) OF SECTION 5739.029 OF THE REVISED CODE,
LOCATED WHOLLY OR PARTIALLY WITHIN
THE BOUNDARIES OF THE COUNTY.
(B) THE TAX SHALL BE ASSESSED AT A RATE EQUAL TO
THE REAL PROPERTY TRANSFER TAX RATE OF THE COUNTY AS ADOPTED AND
LEVIED BY THE COUNTY PURSUANT TO SECTION 322.02 OF THE
REVISED
CODE.
(C) THE MANUFACTURED HOME TRANSFER TAX SHALL BE
LEVIED AT A UNIFORM RATE PURSUANT TO A RESOLUTION ADOPTED BY THE
BOARD OF COUNTY COMMISSIONERS OF THE COUNTY IN THE MANNER
PRESCRIBED BY DIVISION (A) OF
SECTION 322.02 OF THE REVISED
CODE.
(D) THE TAX SHALL BE LEVIED UPON THE GRANTOR NAMED
ON THE CERTIFICATE OF TITLE AND PAID TO THE AUDITOR OF THE
COUNTY IN WHICH THE HOME IS LOCATED AT THE TIME OF THE DELIVERY
OF THE CERTIFICATE OF TITLE AND SHALL BE FOR THE USE OF THE
COUNTY.
Sec. 322.99. Whoever violates section 322.02 OR 322.06 of the
Revised Code shall be
fined not less than one hundred nor more than one thousand dollars, or
imprisoned not more than six months, or both.
Sec. 323.151. As used in sections 323.151 to 323.157 of
the Revised Code:
(A) "Homestead" means a dwelling or, INCLUDING a unit in
a multiple-unit dwelling or condominium AND A MANUFACTURED HOME OR
MOBILE HOME TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF
SECTION 4503.06 OF THE REVISED CODE, owned and
occupied as a
home by an individual whose domicile is in this state and who has
not acquired ownership from a person, other than his THE
INDIVIDUAL'S spouse,
related by consanguinity or affinity for the purpose of
qualifying for the real property tax reduction provided in
section 323.152 of the Revised Code. The homestead shall include
so much of the land surrounding it, not exceeding one acre, as is
reasonably necessary for the use of the dwelling or unit as a
home. An owner includes a holder of one of the several
estates in fee, a vendee in possession under a
purchase
agreement or a land contract, a mortgagor, a life tenant,
one or more tenants
with a right of survivorship, tenants in common, and a settlor of
a revocable inter vivos trust holding the title to a homestead
occupied by the settlor as of right under the trust. The tax
commissioner shall adopt rules for the uniform classification and
valuation of real property or portions of real property as
homesteads.
(B) "Sixty-five years of age or older" means a person who
has attained age sixty-four prior to the first day of January of
the year of application for reduction in real estate taxes.
(C) "Total income" means the adjusted gross income of the
owner and his THE OWNER'S spouse for the year preceding the year
in which
application for a reduction in taxes is made, as determined under
the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.
1, as amended, adjusted as follows:
(1) Subtract the amount of disability benefits included in
adjusted gross income but not to exceed fifty-two hundred
dollars, except subtract the entire amount of disability benefits
included in adjusted gross income that are paid by the veteran's
administration or a branch of the armed forces of the United
States on account of an injury or disability;
(2) Add old age and survivors benefits received pursuant
to the "Social Security Act" that are not included in adjusted
gross income;
(3) Add retirement, pension, annuity, or other retirement
payments or benefits not included in adjusted gross income;
(4) Add tier I and tier II railroad retirement benefits
received pursuant to the "Railroad Retirement Act," 50 Stat. 307,
45 U.S.C.A. 228;
(5) Add interest on federal, state, and local government
obligations.
(D) "Old age and survivors benefits received pursuant to
the 'Social Security Act'" or "tier I railroad retirement
benefits received pursuant to the 'Railroad Retirement Act'"
means:
(1) For those persons receiving the homestead exemption
for the first time for tax years 1976 and earlier, old age
benefits payable under the social security or railroad retirement
laws in effect on December 31, 1975, except in those cases where
a change in social security or railroad retirement benefits would
result in a reduction in income.
(2) For those persons receiving the homestead exemption
for the first time for tax years 1977 and thereafter, old age
benefits payable under the social security or railroad retirement
laws in effect on the last day of the calendar year prior to the
year for which the homestead exemption is first received, or, if
no such benefits are payable that year, old age benefits payable
the first succeeding year in which old age benefits under the
social security or railroad retirement laws are payable, except
in those cases where a change in social security or railroad
retirement benefits results in a reduction in income.
(3) The lesser of:
(a) Survivors benefits payable under the social security
or railroad retirement laws in effect on the last day of the
calendar year prior to the year for which the homestead exemption
is first received, or, if no such benefits are payable that year,
survivors benefits payable the first succeeding year in which
survivors benefits are payable; or
(b) Old age benefits of the deceased spouse, as determined
under division (D)(1) or (2) of this section, upon which the
surviving spouse's survivors benefits are based under the social
security or railroad retirement laws, except in those cases where
a change in benefits would cause a reduction in income.
Survivors benefits are those described in division
(D)(3)(b) of this section only if the deceased spouse received
old age benefits in the year in which the deceased died. If the
deceased spouse did not receive old age benefits in the year in
which the deceased spouse died, then survivors benefits are those
described in division (D)(3)(a) of this section.
(E) "Permanently and totally disabled" means a person who
has, on the first day of January of the year of application for
reduction in real estate taxes, some impairment in body or mind
that makes him THE PERSON unfit to work at any substantially
remunerative
employment which he THE PERSON is reasonably able to perform and
which will,
with reasonable probability, continue for an indefinite period of
at least twelve months without any present indication of recovery
therefrom or has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as follows:
(A) This division applies to any of the following:
(1) A person who is permanently and totally disabled;
(2) A person who is sixty-five years of age or older;
(3) A person who is the surviving spouse of a deceased
person who was permanently and totally disabled or sixty-five
years of age or older and who applied and qualified for a
reduction in taxes under this division in the year in which he
died OF DEATH, provided the surviving spouse is at least fifty-nine
but
not sixty-five or more years of age on the date the deceased
spouse dies.
Real property taxes on a homestead owned and occupied by a
person to whom this division applies shall be further reduced for
each year for which the owner obtains a certificate of reduction
from the county auditor under section 323.154 of the Revised
Code. The reduction shall equal the amount obtained by
multiplying the tax rate for the tax year for which the
certificate is issued by the reduction in taxable value shown in
the following schedule:
| Reduce Taxable Value |
Total Income | by the Lesser of: |
$10,800 or less | $5,000 or seventy-five per cent |
More than $10,800 but not more than $15,800 | $3,000 or sixty per cent |
More than $15,800 but not more than $20,800 | $1,000 or twenty-five per cent |
More than $20,800 |
-0-
|
(B) Real property taxes on any homestead, AND MANUFACTURED HOME
TAXES ON ANY MANUFACTURED OR MOBILE HOME ON WHICH A MANUFACTURED HOME TAX IS
ASSESSED PURSUANT TO DIVISION (D)(2) OF SECTION 4503.06 OF THE
REVISED CODE, shall be reduced for each year for
which the owner obtains a certificate of
reduction from the county auditor under section 323.154 of the
Revised Code. The amount of the reduction shall equal one-fourth
of the amount by which the taxes charged and payable on the
homestead OR THE MANUFACTURED OR MOBILE HOME are reduced for such year
under section 319.302 of the
Revised Code.
The reductions granted by this section do not apply to
special assessments or respread of assessments levied against the
homestead, and if there is a transfer of ownership subsequent to
the filing of an application for a reduction in taxes, such
reductions are not forfeited for such year by virtue of such
transfer.
The reductions in taxable value referred to in this section
shall be applied solely as a factor for the purpose of computing
the reduction of taxes under this section and shall not affect
the total value of property in any subdivision or taxing district
as listed and assessed for taxation on the tax lists and
duplicates, or any direct or indirect limitations on indebtedness
of a subdivision or taxing district. If after application of
sections 5705.31 and 5705.32 of the Revised Code, including the
allocation of all levies within the ten-mill limitation to debt
charges to the extent therein provided, there would be
insufficient funds for payment of debt charges not provided for
by levies in excess of the ten-mill limitation, the reduction of
taxes provided for in sections 323.151 to 323.157 of the Revised
Code, shall be proportionately adjusted to the extent necessary
to provide such funds from levies within the ten-mill limitation.
No reduction shall be made on the taxes due on the
homestead of any person convicted of violating division (C) or
(D) of section 323.153 of the Revised Code for a period of three
years following the conviction.
Sec. 323.153. (A) To obtain a reduction in real property
taxes under division (A) or (B) of section 323.152 of the Revised
Code OR IN MANUFACTURED HOME TAXES UNDER DIVISION (B) OF SECTION
323.152 of the Revised Code, the owner shall file an application with the county auditor
of the county in which his THE OWNER'S homestead is located.
(1) An application for reduction based upon a physical
disability shall be accompanied by a certificate signed by a
physician, and an application for reduction based upon a mental
disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state,
attesting to the fact that the applicant is permanently and
totally disabled. The certificate shall be in a form that the
tax commissioner requires and shall include the definition of
permanently and totally disabled as set forth in section 323.151
of the Revised Code. An application for reduction based upon a
disability certified as permanent and total by a state or federal
agency having the function of so classifying persons shall be
accompanied by a certificate from that agency. Such an
application constitutes a continuing application for a reduction
in taxes for each year in which the dwelling is the applicant's
homestead and the amount of the reduction in taxable value to
which he THE APPLICANT is entitled does not exceed either the
amount or
percentage of the reduction to which he THE APPLICANT was
entitled for the year
in which the application was first filed.
(2) An application for a reduction in taxes under division
(B) of section 323.152 of the Revised Code shall be filed only if
the homestead OR MANUFACTURED OR MOBILE HOME was transferred in the
preceding year or did not
qualify for and receive the reduction in taxes under that
division for the preceding tax year. Such an application
constitutes a continuing application for a reduction in taxes for
each year in which the dwelling is the applicant's homestead.
(3) Failure to receive a new application filed under
division (A)(1) or (2) or notification under division (C) of this
section after a certificate of reduction has been issued under
section 323.154 of the Revised Code is prima-facie evidence that
the original applicant is entitled to the reduction in taxes
calculated on the basis of the information contained in his
THE original application. The original application and any
subsequent application, including any late application, shall be
in the form of a signed statement and shall be filed after the
first Monday in January and not later than the first Monday in
June. THE ORIGINAL APPLICATION AND ANY SUBSEQUENT APPLICATION
FOR A REDUCTION IN REAL PROPERTY TAXES SHALL BE FILED IN THE
YEAR FOR WHICH THE REDUCTION IS SOUGHT. THE ORIGINAL
APPLICATION AND ANY SUBSEQUENT APPLICATION FOR A REDUCTION IN
MANUFACTURED HOME TAXES SHALL BE FILED IN THE YEAR PRECEDING THE
YEAR FOR WHICH THE REDUCTION IS SOUGHT. The statement shall be on
a form, devised and supplied by
the tax commissioner, which shall require no more information
than is necessary to establish the applicant's eligibility for
the reduction in taxes and the amount of the reduction and shall
include an affirmation by the applicant that ownership of the
homestead was not acquired from a person, other than his THE
APPLICANT'S
spouse, related to the owner by consanguinity or affinity for the purpose
of qualifying for the real property OR MANUFACTURED HOME tax reduction
provided for in
division (A) or (B) of section 323.152 of the Revised Code. The
form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing
to comply with division (C) of this section results in the
revocation of the right to the reduction for a period of three
years. In the case of an application for a reduction in taxes
under division (A) of section 323.152 of the Revised Code, the
form shall contain a statement that signing the application
constitutes a delegation of authority by the applicant to the
county auditor to examine any financial records relating to
income earned by the applicant as stated on the application for
the purpose of determining possible violation of division (D) or
(E) of this section.
(B) A late application for a tax reduction for the year
preceding the year in which an original application is filed, OR FOR
A REDUCTION IN MANUFACTURED HOME TAXES FOR THE YEAR IN WHICH AN ORIGINAL
APPLICATION IS FILED, may be filed with the original application.
If the auditor
determines the information contained in the late application is
correct, he THE AUDITOR shall determine the amount of the
reduction in taxes to which the applicant would have been entitled for the
preceding tax year had his THE APPLICANT'S application been
timely filed and
approved in that year.
The amount of such reduction shall be treated by the
auditor as an overpayment of taxes by the applicant and shall be
refunded in the manner prescribed in section 5715.22 of the
Revised Code for making refunds of overpayments. On the first
day of July of each year, the county auditor shall certify the
total amount of the reductions in taxes made in the current year
under this division to the tax commissioner, who shall treat the
full amount thereof as a reduction in taxes for the preceding tax
year and shall make reimbursement to the county therefor in the
manner prescribed by section 323.156 of the Revised Code, from
money appropriated for that purpose.
(C) If, in any year after an application has been filed
under division (A) of this section, the owner does not qualify
for a reduction in taxes on the homestead OR ON THE MANUFACTURED OR MOBILE
HOME set forth on such
application, or qualifies for a reduction in taxes that is to be
based upon a reduction in taxable value less than either the
percentage or amount of the reduction in taxable value to which
he THE OWNER was entitled in the year the application was
filed, the owner shall notify the county auditor that he THE
OWNER is not qualified for a reduction in taxes or file a new application
under division (A) of this section.
Each year during January, the county auditor shall furnish
by ordinary mail a continuing application to each person issued a
certificate of reduction under section 323.154 of the Revised
Code with respect to a reduction in taxes under division (A) of
section 323.152 of the Revised Code. The continuing application
shall be used to report changes in total income that would have
the effect of increasing or decreasing the reduction in taxable
value to which the owner is entitled, changes in ownership of the
homestead, including changes in or revocation of a revocable
inter vivos trust, changes in disability, and other changes in
the information earlier furnished the auditor relative to his
THE reduction in taxes on the property. The continuing application
shall be returned to the auditor not later than the first Monday
in June; provided, that if such changes do not affect the status
of the homestead exemption or the amount of the reduction to
which the owner is entitled under division (A) of section 323.152
of the Revised Code, the application does not need to be
returned.
Each year during February, the county auditor shall furnish
by ordinary mail an original application to the owner, as of the
first day of January of that year, of a homestead OR A MANUFACTURED OR
MOBILE HOME that transferred during the preceding calendar year and that
qualified
for and received a reduction in taxes under division (B) of
section 323.152 of the Revised Code for the preceding tax year.
In order to receive the reduction under that division, the owner
shall file the application with the county auditor not later than
the first Monday in June. If the application is not timely
filed, the auditor shall not grant a reduction in taxes for the
homestead for the current year, and shall notify the owner that
the reduction in taxes has not been granted, in the same manner
prescribed under section 323.154 of the Revised Code for
notification of denial of an application. Failure of an owner to
receive an application under this paragraph does not excuse the
failure of the owner to file an original application.
(D) No person shall knowingly make a false statement for
the purpose of obtaining a reduction in his THE PERSON'S real
property OR MANUFACTURED HOME taxes
under section 323.152 of the Revised Code.
(E) No person shall knowingly fail to notify the county
auditor of changes required by division (C) of this section which
have the effect of maintaining or securing a reduction in taxable
value of homestead property or a reduction in taxes in excess of
the reduction allowed under section 323.152 of the Revised Code.
(F) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 323.151 to 323.157 of the Revised Code.
Sec. 323.154. On or before the day the COUNTY auditor has
completed the duties imposed by sections 319.30 to 319.302 of the
Revised Code, he THE COUNTY AUDITOR shall issue a certificate
of reduction in taxes in triplicate for each person who has complied
with section 323.153 of the Revised Code and whose homestead OR
MANUFACTURED OR MOBILE HOME the auditor finds
is entitled to a reduction in real property OR MANUFACTURED HOME taxes
for that year
under section 323.152 of the Revised Code. In the case of a
homestead entitled to a reduction under division (A) of that
section, the certificate shall state the taxable value of the
homestead on the first day of January of that year, the amount of
the reduction in taxable value and the total reduction in taxes
for that year under that section, the tax rate that is applicable
against such homestead for that year, and any other information
the tax commissioner requires. In the case of a homestead OR A
MANUFACTURED OR MOBILE HOME entitled to a reduction under division (B) of
that section, the
certificate shall state the total amount of the reduction in
taxes for that year under that section and any other information
the tax commissioner requires. The certificate for reduction in
taxes shall be on a form approved by the commissioner. Upon
issuance of such a certificate, the county auditor shall forward
one copy and the original to the county treasurer and retain one
copy. The county auditor shall also record the amount of
reduction in taxes in the appropriate column on the general tax
list and duplicate of real and public utility property AND ON THE
MANUFACTURED HOME TAX LIST.
If an application, late application, or continuing
application is not approved, or if the county auditor otherwise
determines that a homestead OR A MANUFACTURED OR MOBILE HOME does not
qualify for a reduction in
taxes under division (A) or (B) of section 323.152 of the Revised
Code, the auditor shall notify the applicant of the reasons for
denial not later than the first Monday in October. If a person AN
APPLICANT believes that his THE application for reduction
has been improperly
denied or that the reduction is for less than that to which he THE
APPLICANT is entitled, he THE APPLICANT may file an appeal
with the county board of revision
not later than the date of closing of the collection for the
first half of real and public utility property taxes OR MANUFACTURED HOME
TAXES. The appeal
shall be treated in the same manner as a complaint relating to
the valuation or assessment of real property under Chapter 5715.
of the Revised Code.
Sec. 323.155. The county treasurer shall retain the original certificate of
reduction in taxes and forward the copy to the person to whom the certificate
is issued along with the tax bill submitted pursuant to section 323.13 of the
Revised Code OR THE ADVANCE PAYMENT CERTIFICATE SUBMITTED PURSUANT TO
SECTION 4503.061 of the Revised Code. Such tax bill shall indicate the net amount of
taxes due
following the reductions in taxes under sections 319.301, 319.302, and 323.152
of the Revised Code.
Any reduction in taxes under this section shall be disregarded as income or
resources in determining eligibility for any program or calculating any
payment under Title LI of the Revised Code.
Sec. 323.156. Within thirty days after a settlement of
taxes under divisions (A) and (C) of section 321.24 of the
Revised Code, the county treasurer shall certify to the tax
commissioner one-half of the total amount of taxes ON REAL PROPERTY
that were reduced pursuant to section 323.152 of the Revised Code for the
preceding tax year, AND ONE-HALF OF THE TOTAL AMOUNT OF TAXES ON
MANUFACTURED
AND MOBILE HOMES THAT WERE REDUCED PURSUANT TO DIVISION (B) OF
SECTION 323.152
OF THE REVISED
CODE FOR THE CURRENT TAX
YEAR, as evidenced by the certificates of reduction
and the tax duplicate certified to him THE COUNTY TREASURER
by the county auditor. The commissioner,
within thirty days of the receipt of such
certification, shall provide for payment to the county treasurer,
from the general revenue fund, of the amount certified, which
shall be credited upon receipt to the county's undivided income
tax fund, and an amount equal to two per cent of the amount by
which taxes were reduced, which shall be credited upon receipt to
the county general fund as a payment, in addition to the fees and
charges authorized by sections 319.54 and 321.26 of the Revised
Code, to the county auditor and treasurer for the costs of
administering the exemption provided under sections 323.151 to
323.157 of the Revised Code.
Immediately upon receipt of funds into the county undivided
income tax fund under this section, the auditor shall distribute
the full amount thereof among the taxing districts in the county
as though the total had been paid as taxes by each person for
whom taxes were reduced under sections 323.151 to 323.157 of the
Revised Code.
Sec. 323.31. (A) Delinquent taxes charged against any
entry of real property, OR CHARGED AGAINST A MANUFACTURED OR MOBILE
HOME PURSUANT TO DIVISION (C) OF SECTION 4503.06 of the Revised Code, may
be paid pursuant to this division by
the person who owns the real property OR MANUFACTURED OR MOBILE HOME or
is a vendee in
possession under a purchase agreement or land contract after
entering into a written undertaking with the county treasurer in
a form prescribed or approved by the tax commissioner. The
undertaking may be entered into at any time prior to the commencement of
foreclosure proceedings by the
county treasurer and the county prosecuting attorney
pursuant to section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the
commencement of foreclosure proceedings by a private attorney pursuant to
section 5721.37 of the Revised Code, or the
commencement of foreclosure and forfeiture proceedings pursuant
to section 5721.14 of the Revised Code. A duplicate copy of each
such undertaking shall be filed with the county auditor, who
shall attach the copy to the delinquent land tax
certificate or,
delinquent vacant land tax certificate, OR THE DELINQUENT MANUFACTURED HOME
TAX LIST, or who shall enter an
asterisk in the margin next to the entry for the tract or lot on
the master list of delinquent tracts or, master list of
delinquent
vacant tracts, OR NEXT TO THE ENTRY FOR THE HOME ON THE DELINQUENT
MANUFACTURED HOME TAX LIST, prior to filing it with the prosecuting
attorney
under section 5721.13 of the Revised Code, OR, IN THE CASE OF THE
DELINQUENT MANUFACTURED HOME TAX LIST, PRIOR TO FILING IT WITH THE COUNTY
RECORDER UNDER DIVISION (H)(2)
OF SECTION 4503.06 of the Revised Code. If the undertaking is
entered into after the certificate or the master list has been
filed with the prosecuting attorney, the treasurer shall file the
duplicate copy with the prosecuting attorney. A duplicate copy of each
such undertaking shall be mailed by first class
mail to each certificate holder, as defined in section 5721.30 of the Revised
Code, whose
certificate parcel, as defined in section 5721.30 of the Revised Code, is the
subject of the
undertaking.
An undertaking entered into under this division shall
provide for the payment of delinquent taxes in installments over
a period not to exceed five years beginning on the earliest date
delinquent taxes that are the subject of the undertaking were
included in a certification under section 5721.011 OR UNDER DIVISION
(H)(2) OF SECTION 4503.06 of the Revised
Code; however, a person entering into an undertaking
who owns and occupies
residential real property
may request,
and the treasurer shall allow, an undertaking
providing for
payment in installments over a period of no fewer than two years
beginning on that date.
For each undertaking, the county
treasurer shall determine and shall specify in the undertaking
the number of installments, the amount of each installment, and
the schedule for payment of the installments. Each
installment payment shall be apportioned among the
several funds for which taxes have been assessed and shall be
applied to the items of taxes charged in the order in which they
became due.
When an installment payment is not received by the
treasurer when due or any current taxes charged against the
property become delinquent, the undertaking becomes void unless
the treasurer permits a new undertaking to be entered into; if
the treasurer does not permit a new undertaking to be entered
into, the treasurer shall certify to the auditor that the
undertaking has become void. A new undertaking entered into
under this paragraph shall provide for payment of the outstanding
balance of delinquent taxes over a period that, when added to the
periods of any previous undertakings that had elapsed prior to
their becoming void, does not exceed ten years.
Upon receipt of such a certification, the auditor shall
destroy the duplicate copy of the undertaking. If such copy
has
been filed with the prosecuting attorney, the auditor immediately
shall deliver the certification to the prosecuting attorney, who
shall attach it to the appropriate certificate and the duplicate
copy of the voided undertaking or strike through the asterisk
entered in the margin of the master list next to the entry for
the tract or lot that is the subject of the voided undertaking.
The prosecuting attorney then shall institute a proceeding to
foreclose the lien of the state in accordance with section 323.25
or 5721.18 of the Revised Code or, in the case of delinquent
vacant land, shall institute a foreclosure proceeding in
accordance with section 323.25 or 5721.18 of the Revised Code, or
a foreclosure and forfeiture proceeding in accordance with
section 5721.14 of the Revised Code.
After a tax certificate has been sold respecting a delinquent parcel under
section 5721.32 or 5721.33 of the Revised Code, a written undertaking may not be entered into
under this section to pay the delinquent amounts. To pay the delinquency in
installments, the owner or other person seeking to redeem the parcel shall
enter into a redemption payment plan under division (C) of section
5721.38 of the Revised Code.
(B) Within ten days after the date prescribed by section
323.12 or 323.17 OR DIVISION (F)(1) OF SECTION
4503.06 of the Revised Code for payment of the first
half installment of the current taxes, any person failing to pay
the amount required by such date, with the consent of the
treasurer, may enter into a written undertaking with the
treasurer, in a form prescribed by the tax commissioner, to pay
all current taxes pursuant to this division. The agreement shall
provide for the entire amount of such taxes to be paid in three
or fewer installments before the date set by section 323.12 or
323.17 OR DIVISION (F)(1) OF SECTION 4503.06 of the
Revised Code for the payment of the second
installment of such taxes. Each payment made under this division
shall be not less than one-third of the total amount of the
current taxes, unless the collection of a particular tax has been
legally enjoined, or unless at any scheduled payment date less
than one-third of the total amount remains unpaid, in which case
the total balance shall be paid.
If a payment is not received by the treasurer when due
under the terms of an undertaking made under this division, the
treasurer may permit the taxpayer to make the payment at a later
date, provided the payment is received before the date set by
section 323.12 or 323.17 OR DIVISION (F)(1) OF SECTION
4503.06 of the Revised Code for the payment of
the second installment of current taxes. If the total taxes
arranged to be paid pursuant to such an undertaking are not received before
such date, the undertaking shall become void and
the treasurer shall proceed to collect all unpaid taxes then due
by any other means provided by law.
(C) A certificate holder, as defined in section 5721.30 of the Revised Code,
may also pay all of any delinquent taxes, assessments, penalties,
interest, and charges on the related certificate parcel, as defined in section
5721.30 of the Revised Code, the lien against which has not been transferred
by the sale of a
tax certificate, as defined in section 5721.30 of the Revised Code, and the
amount of the
payment shall constitute a separate lien against the certificate parcel
which THAT shall be evidenced by the issuance by the treasurer
to the certificate holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so paid on the
related
certificate parcel. The amount of the payment as set forth in the tax
certificate shall earn interest at the rate of eighteen per cent per year. If
there are multiple certificate holders with respect to a certificate parcel,
the certificate holder of the most recently issued tax certificate has the
first right to pay any current delinquent taxes, which right shall be
exercised, if at all, within one hundred eighty days after such taxes become
delinquent.
Sec. 325.31. (A) On the first business day of each month,
and at the end of the officer's term of office, each officer
named in section 325.27 of the Revised Code shall pay into the county
treasury, to the credit of the general county fund, on the
warrant of the county auditor, all fees, costs, penalties,
percentages, allowances, and perquisites collected by his THE
OFFICER'S office during the preceding month or part thereof for official
services, except the fees allowed the county auditor by division (B) of
section 319.54 of the Revised Code, which shall be paid into the
county treasury to the credit of the real estate assessment fund
hereby created.
(B) Moneys to the credit of the real estate assessment
fund may be expended, upon appropriation by the board of county
commissioners, for the purpose of defraying the cost
incurred by the county auditor in assessing real estate pursuant
to Chapter 5713. of the Revised Code, MANUFACTURED AND MOBILE HOMES
PURSUANT TO CHAPTER 4503. of the Revised Code, and, at the county
auditor's
discretion, the expenses incurred by the county board of revision under
Chapter 5715. of the Revised Code. Any expenditures made from
the real estate assessment fund shall comply with rules that the
tax commissioner adopts under division (O) of section 5703.05 of
the Revised Code. Those rules shall include a requirement that a
copy of any appraisal plans, progress of work reports, contracts,
or other documents required to be filed with the tax commissioner
shall be filed also with the board of county commissioners.
The board of county commissioners shall not transfer moneys
required to be deposited in the real estate assessment fund to
any other fund. Following an assessment of real property
pursuant to Chapter 5713. of the Revised Code, OR AN ASSESSMENT OF A
MANUFACTURED OR MOBILE HOME PURSUANT TO CHAPTER 4503.
of the Revised Code, any moneys not
expended for the purpose of defraying the cost incurred in
assessing real estate OR MANUFACTURED OR MOBILE HOMES or for the
purpose of defraying the expenses of the
county board of revision, and thereby remaining to the credit of the
real estate assessment fund, shall be apportioned ratably and
distributed to those taxing authorities that contributed
to the fund. However, no such distribution shall be made if the amount
of such unexpended moneys remaining to the credit of the real
estate assessment fund does not exceed five thousand dollars.
(C) None of the officers named in section 325.27 of the
Revised Code shall collect any fees from the county. Each of
such officers shall, at the end of each calendar year, make and
file a sworn statement with the board of county commissioners of
all such fees, costs, penalties, percentages, allowances, and
perquisites which have been due in the officer's office and
unpaid for more than one year prior to the date such statement is required to
be made.
Sec. 519.21. (A) Except as otherwise provided in division
(B) of this section, sections 519.02 to 519.25 of the Revised
Code confer no power on any township zoning commission, board of
township trustees, or board of zoning appeals to prohibit the use
of any land for agricultural purposes or the construction or use
of buildings or structures incident to the use for agricultural
purposes of the land on which such buildings or structures are
located, including buildings or structures that are used
primarily for vinting and selling wine and that are located on
land any part of which is used for viticulture, and no zoning
certificate shall be required for any such building or structure.
(B) A township zoning resolution, or an amendment to such
resolution, may in any platted subdivision approved under section
711.05, 711.09, or 711.10 of the Revised Code, or in any area
consisting of fifteen or more lots approved under section 711.131
of the Revised Code that are contiguous to one another, or some
of which are contiguous to one another and adjacent to one side
of a dedicated public road, and the balance of which are
contiguous to one another and adjacent to the opposite side of
the same dedicated public road regulate:
(1) Agriculture on lots of one acre or less;
(2) Buildings or structures incident to the use of land
for agricultural purposes on lots greater than one acre but not
greater than five acres by: set back building lines; height; and
size;
(3) Dairying and animal and poultry husbandry on lots
greater than one acre but not greater than five acres when at
least thirty-five per cent of the lots in the subdivision are
developed with at least one building, structure, or improvement
that is subject to real property taxation or that is subject to
the tax on manufactured AND MOBILE homes under section 4503.06 of the
Revised Code. After thirty-five per cent of the lots are so
developed, dairying and animal and poultry husbandry shall be
considered nonconforming use of land and buildings or structures
pursuant to section 519.19 of the Revised Code.
Division (B) of this section confers no power on any
township zoning commission, board of township trustees, or board
of zoning appeals to regulate agriculture, buildings or
structures, and dairying and animal and poultry husbandry on lots
greater than five acres.
(C) Such sections confer no power on any township zoning
commission, board of township trustees, or board of zoning
appeals to prohibit in a district zoned for agricultural,
industrial, residential, or commercial uses, the use of any land
for a farm market where fifty per cent or more of the gross
income received from the market is derived from produce raised on
farms owned or operated by the market operator in a normal crop
year. However, a board of township trustees, as provided in
section 519.02 of the Revised Code, may regulate such factors
pertaining to farm markets as size of the structure, size of
parking areas that may be required, set back building lines, and
egress or ingress, where such regulation is necessary to protect
the public health and safety.
Sec. 519.212. (A) EXCEPT AS PROVIDED IN DIVISION
(B) OF THIS SECTION, SECTIONS 519.01 TO 519.25
OF THE REVISED
CODE DO NOT CONFER ON ANY TOWNSHIP ZONING
COMMISSION, BOARD OF TOWNSHIP TRUSTEES, OR BOARD OF ZONING APPEALS, THE
AUTHORITY TO PROHIBIT OR RESTRICT THE LOCATION OF A PERMANENTLY SITED
MANUFACTURED HOME, AS DEFINED IN DIVISION
(C)(6) OF SECTION 3781.06 OF THE
REVISED CODE,
IN ANY DISTRICT OR ZONE IN WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(B) DIVISION
(A) OF THIS SECTION DOES NOT LIMIT THE
AUTHORITY OF A TOWNSHIP ZONING COMMISSION, BOARD OF TOWNSHIP TRUSTEES, OR
BOARD
OF ZONING APPEALS, TO DO EITHER OF THE FOLLOWING:
(1) REQUIRE THAT A PERMANENTLY SITED MANUFACTURED HOME COMPLY WITH ALL
ZONING REQUIREMENTS THAT ARE UNIFORMLY
IMPOSED ON ALL SINGLE-FAMILY RESIDENCES IN A DISTRICT OR ZONE IN WHICH THE
PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE LOCATED,
EXCEPT REQUIREMENTS THAT
SPECIFY A MINIMUM ROOF PITCH AND REQUIREMENTS THAT DO NOT COMPLY WITH THE
STANDARDS ESTABLISHED PURSUANT TO THE "MANUFACTURED HOUSING
CONSTRUCTION AND SAFETY STANDARDS ACT OF
1974," 88 STAT. 700, 42 U.S.C.A.
5401;
(2) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL TRAILERS, PARK
TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE DEFINED IN SECTION 4501.01 OF
THE REVISED CODE, AND MANUFACTURED HOMES THAT DO NOT QUALIFY
AS PERMANENTLY SITED MANUFACTURED HOMES.
(C) THIS SECTION DOES
NOT PROHIBIT A PRIVATE LANDOWNER FROM INCORPORATING A
RESTRICTIVE COVENANT IN A DEED, PROHIBITING THE INCLUSION ON THE
CONVEYED LAND OF MANUFACTURED HOMES, AS DEFINED IN DIVISION
(C)(4) OR (6) OF SECTION
3781.06 OF THE REVISED
CODE, OR OF TRAVEL TRAILERS,
PARK TRAILERS, AND MOBILE HOMES, AS DEFINED IN SECTION 4501.01
OF THE REVISED
CODE. THIS DIVISION DOES NOT
CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE LEGAL RIGHT FOR A
PRIVATE LANDOWNER TO INCORPORATE SUCH A RESTRICTIVE COVENANT IN
A DEED.
Sec. 1151.349. (A) As used in this section:
(1) A "net lease" is a lease under which a savings and
loan association, directly or indirectly, will not be obligated
to:
(a) Service, repair, or maintain the leased property
during the lease term;
(b) Purchase parts and accessories for the leased
property; however, improvements and additions to the leased
property may be leased to the lessee upon its request in
accordance with the full-payout requirements of this section;
(c) Furnish replacement or substitute property while the
leased property is being serviced;
(d) Purchase insurance for the lessee, unless he THE LESSEE has
failed to purchase or maintain insurance required by contract;
(e) Renew any license or registration for the property
unless such action is necessary to protect the association's
interest as an owner or financer of the property.
(2) A "full-payout lease" is one from which the lessor can
reasonably expect to realize a return of its full investment in
the leased property plus the estimated cost of financing the
property over the term of the lease derived from:
(a) Rentals;
(b) Estimated tax benefits; and
(c) The estimated residual value of the proerty PROPERTY
when the initial term of the lease expires. However, no more
than twenty per cent of the return may be realized from the
residual value. Both the estimated residual value of the
property and that portion of the estimated residual value relied
upon by the lessor to satisfy the requirements of a full-payout
lease must be reasonable so that realization of the lessor's full
investment, plus the cost of financing the property, primarily
depends on the credit-worthiness of the lessee, and not on the
residual market value of the leased item. The maximum term of a
full-payout lease shall be forty years.
(B) In addition to the provisions of Chapter 1151. of the
Revised Code regarding lending, a savings and loan association
may also engage in leasing activities that are the functional
equivalent of lending, subject to the following conditions. An
association may:
(1) Become the legal or beneficial owner of tangible
personal property or real property for the purpose of leasing
such property; or
(2) Obtain an assignment of a lessor's interest in a lease
of such property; and
(3) Incur obligations incidental to its position as the
owner and lessor of the leased property, provided the lease is a
net, full-payout lease representing a noncancelable obligation of
the lessee. At the expiration of the lease the association shall
liquidate, or release on a net basis, all interest in the
property as soon as practicable.
(C) If an association believes that there has been an
unanticipated change in conditions which threatens its financial
position by significantly increasing its exposure to loss,
divisions (A) and (B) of this section do not prevent the
association:
(1) As owner and lessor under a net, full-payout lease,
from taking reasonable and appropriate action to salvage or
protect the value of the property or its interests arising under
the lease; or
(2) As assignee of a lessor's interest in a lease, from
becoming owner and lessor of the leased property pursuant to its
contractual right, or from taking any reasonable and appropriate
action to salvage or protect the value of the property or its
interests arising under the lease; or
(3) From including any additional provisions or agreements
in a lease, to protect its financial position or investment in
the circumstances set forth in divisions (C)(1) and (2) of this
section.
(D) A lease of tangible personal property made to a
natural person for personal, family, or household purposes
pursuant to this section is subject to all limitations applicable
to the amount of an association's investment in consumer loans.
A lease made for commercial, corporate, business, or agricultural
purposes pursuant to this section is subject to all limitations
applicable to the amount of an association's investment in
commercial loans. A lease of residential or nonresidential real
property made pursuant to this section is subject to all
limitations applicable to the amount of an association's
investment in real estate loans.
(E) In addition to the authority set forth in division (A)
of this section, an association may also invest up to ten per
cent of its assets in tangible personal property including,
without limitation, vehicles, manufactured homes, MOBILE HOMES,
machinery,
equipment, or furniture for rental. The estimated residual value
at the expiration of the initial term of the lease shall not
exceed seventy per cent of the lessor's acquisition cost.
Sec. 1345.71. As used in sections 1345.71 to 1345.77 of
the Revised Code:
(A) "Consumer" means the purchaser, other than for
purposes of resale, of a motor vehicle, any person to whom the
motor vehicle is transferred during the duration of the express
warranty that is applicable to the motor vehicle, and any other
person who is entitled by the terms of the warranty to enforce
the warranty.
(B) "Manufacturer" and "distributor" have the same
meanings as in section 4517.01 of the Revised Code, and
manufacturer includes a remanufacturer as defined in that
section.
(C) "Express warranty" and "warranty" mean the written
warranty of the manufacturer or distributor of a new motor
vehicle concerning the condition and fitness for use of the
vehicle, including any terms or conditions precedent to the
enforcement of obligations under that warranty.
(D) "Motor vehicle" means any passenger car or
noncommercial motor vehicle as defined in section 4501.01 of the
Revised Code, or those parts of any motor home, as defined in
section 4501.01 of the Revised Code, that are not part of the
permanently installed facilities for cold storage, cooking and
consuming of food, and for sleeping, but does not mean any
manufactured MOBILE home as defined in division (O) of section 4501.01
of the Revised Code or, recreational vehicle as defined in
division (Q) of that section, OR MANUFACTURED HOME AS DEFINED IN
DIVISION (C)(4) OF SECTION 3781.06 of the Revised Code.
(E) "Nonconformity" means any defect or condition which
substantially impairs the use, value, or safety of a motor
vehicle and does not conform to the express warranty of the
manufacturer or distributor.
(F) "Full purchase price" means the contract price for the
motor vehicle, including charges for transportation,
dealer-installed accessories, dealer services, dealer preparation
and delivery and collateral charges; all finance, credit
insurance, warranty and service contract charges incurred by the
buyer; and all sales tax, license and registration fees, and
other government charges.
Sec. 1506.01. As used in this chapter:
(A) "Coastal area" means the waters of Lake Erie, the
islands in the lake, and the lands under and adjacent to the
lake, including transitional areas, wetlands, and beaches. The
coastal area extends in Lake Erie to the international boundary
line between the United States and Canada and landward only to
the extent necessary to include shorelands, the uses of which
have a direct and significant impact on coastal waters as
determined by the director of natural resources.
(B) "Coastal management program" means the comprehensive
action of the state and its political subdivisions cooperatively
to preserve, protect, develop, restore, or enhance the resources
of the coastal area and to ensure wise use of the land and water
resources of the coastal area, giving attention to natural,
cultural, historic, and aesthetic values; agricultural,
recreational, energy, and economic needs; and the national
interest. "Coastal management program" includes the
establishment of objectives, policies, standards, and criteria
concerning, without limitation, protection of air, water,
wildlife, rare and endangered species, wetlands and natural
areas, and other natural resources in the coastal area;
management of coastal development and redevelopment; preservation
and restoration of historic, cultural, and aesthetic coastal
features; and public access to the coastal area for recreation
purposes.
(C) "Coastal management program document" means a
comprehensive statement consisting of, without limitation, text,
maps, and illustrations that is adopted by the director in
accordance with this chapter, describes the objectives, policies,
standards, and criteria of the coastal management program for
guiding public and private uses of lands and waters in the
coastal area, lists the governmental agencies, including, without
limitation, state agencies, involved in implementing the coastal
management program, describes their applicable policies and
programs, and cites the statutes and rules under which they may
adopt and implement those policies and programs.
(D) "Person" means any agency of this state, any political
subdivision of this state or of the United States, and any legal
entity defined as a person under section 1.59 of the Revised
Code.
(E) "Director" means the director of natural resources or
the director's designee.
(F) "Permanent structure" means any residential,
commercial, industrial, institutional, or agricultural building,
any manufactured MOBILE home as defined in DIVISION
(O) OF section 4501.01 of the
Revised Code, ANY MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4)
OF SECTION 3781.06 of the Revised Code, and any septic system that receives sewage
from a
single-family, two-family, or three-family dwelling, but does not
include any recreational vehicle as defined in section 4501.01 of
the Revised Code.
(G) "State agency" or "agency of the state" has the same
meaning as "agency" as defined in section 111.15 of the Revised
Code.
(H) "Coastal flood hazard area" means any territory within
the coastal area that has been identified as a flood hazard area
under the "Flood Disaster Protection Act of 1973," 87 Stat. 975,
42 U.S.C.A. 4002, as amended.
(I) "Coastal erosion area" means any
territory included in
Lake Erie coastal erosion areas
identified by the director under section 1506.06 of the Revised Code.
Sec. 1521.01. As used in sections 1521.01 to 1521.05 and
1521.13 to 1521.18 of the Revised Code:
(A) "Consumptive use," "diversion," "Lake Erie drainage
basin," "other great lakes states and provinces," "water
resources," and "waters of the state" have the same meanings as
in section 1501.30 of the Revised Code.
(B) "Well" means any excavation, regardless of design or
method of construction, created for any of the following
purposes:
(1) Removing ground water from or recharging water into an
aquifer, excluding subsurface drainage systems installed to
enhance agricultural crop production or urban or suburban
landscape management or to control seepage in dams, dikes, and
levees;
(2) Determining the quantity, quality, level, or movement
of ground water in or the stratigraphy of an aquifer, excluding
borings for instrumentation in dams, dikes, levees, or highway
embankments;
(3) Removing or exchanging heat from ground water,
excluding horizontal trenches that are installed for water source
heat pump systems.
(C) "Aquifer" means a consolidated or unconsolidated
geologic formation or series of formations that are hydraulically
interconnected and that have the ability to receive, store, or
transmit water.
(D) "Ground water" means all water occurring in an
aquifer.
(E) "Ground water stress area" means a definable
geographic area in which ground water quantity is being affected
by human activity or natural forces to the extent that continuous
availability of supply is jeopardized by withdrawals.
(F) "Person" has the same meaning as in section 1.59 of
the Revised Code and also includes the United States, the state,
any political subdivision of the state, and any department,
division, board, commission, agency, or instrumentality of the
United States, the state, or a political subdivision of the
state.
(G) "State agency" or "agency of the state" has the same
meaning as "agency" in section 111.15 of the Revised Code.
(H) "Development" means any manmade change to improved or
unimproved real estate, including the construction of buildings
and other structures, any substantial improvement of a structure,
and mining, dredging, filling, grading, paving, excavating, and
drilling operations.
(I) "Floodplain" means the area adjoining any river,
stream, watercourse, or lake that has been or may be covered by
flood water.
(J) "Floodplain management" means the implementation of an
overall program of corrective and preventive measures for
reducing flood damage, including the collection and dissemination
of flood information, construction of flood control works,
nonstructural flood damage reduction techniques, and adoption of
rules, ordinances, or resolutions governing development in
floodplains.
(K) "One-hundred-year flood" means a flood having a one
per cent chance of being equaled or exceeded in any given year.
(L) "One-hundred-year floodplain" means that portion of a
floodplain inundated by a one-hundred-year flood.
(M) "Structure" means a walled and roofed building,
including, without limitation, gas or liquid storage tanks, MOBILE
HOMES, and
manufactured homes.
(N) "Substantial improvement" means any reconstruction,
rehabilitation, addition, or other improvement of a structure,
the cost of which equals or exceeds fifty per cent of the market
value of the structure before the start of construction of the
improvement. "Substantial improvement" includes repairs to
structures that have incurred substantial damage regardless of
the actual repair work performed. "Substantial improvement" does
not include either of the following:
(1) Any project for the improvement of a structure to
correct existing violations of state or local health, sanitary,
or safety code specifications that have been identified by the
state or local code enforcement official having jurisdiction and
that are the minimum necessary to ensure safe living conditions;
(2) Any alteration of a historic structure designated or
listed pursuant to federal or state law, provided that the
alteration will not preclude the structure's continued listing or
designation as a historic structure.
Sec. 1923.01. (A) As provided in this chapter, any judge
of a county or municipal court or a court of common pleas, within
his THE JUDGE'S proper area of jurisdiction, may inquire about persons
who
make unlawful and forcible entry into lands or tenements and
detain them, and about persons who make a lawful and peaceable
entry into lands or tenements and hold them unlawfully and by
force. If, upon such inquiry, it is found that an unlawful and
forcible entry has been made and the lands or tenements are
detained, or that, after a lawful entry, lands or tenements are
held unlawfully and by force, a judge shall cause the plaintiff
in an action under this chapter to have restitution of the lands
or tenements.
(B) An action shall be brought under this chapter within
two years after the cause of action accrues.
(C) As used in this chapter:
(1) "Tenant" means a person who is entitled under a rental
agreement to the use or occupancy of premises, other than
premises located in a manufactured home park as defined in
section 3733.01 of the Revised Code, to the exclusion of others.
(2) "Landlord" means the owner, lessor, or sublessor of
premises, his THE agent, or any person authorized by
him THE LANDLORD AUTHORIZES to manage
premises or to receive rent from a tenant under a rental
agreement, except, if required by the facts of the action to
which the term is applied, "landlord" means a park operator.
(3) "Park operator," "manufactured home," "MOBILE HOME,"
"MANUFACTURED HOME PARK," and "resident"
have the same meanings as in section 3733.01 of the Revised Code.
(4) "Residential premises" has the same meaning as in
section 5321.01 of the Revised Code, except, if required by the
facts of the action to which the term is applied, "residential
premises" has the same meaning as in section 3733.01 of the
Revised Code.
(5) "Rental agreement" means any agreement or lease,
written or oral, that establishes or modifies the terms,
conditions, rules, or any other provisions concerning the use or
occupancy of premises by one of the parties to the agreement or
lease, except that "rental agreement," as used in division
(A)(11) of section 1923.02 of the Revised Code and where the
context requires as used in this chapter, means a rental
agreement as defined in division (D) of section 5322.01 of the
Revised Code.
(6) "Controlled substance" has the same meaning as in
section 3719.01 of the Revised Code.
Sec. 3733.01. As used in this chapter:
(A) "Manufactured home park" means any tract of land upon
which three or more manufactured OR MOBILE homes used for habitation are
parked, either free of charge or for revenue purposes, and
includes any roadway, building, structure, vehicle, or enclosure
used or intended for use as a part of the facilities of the park.
A tract of land that is subdivided and the individual lots are
not for rent or rented, but are for sale or sold for the purpose
of installation of manufactured homes on the lots is not a
manufactured home park even though three or more manufactured homes are
parked thereon if the roadways are dedicated to the local government
authority. "MANUFACTURED
"Manufactured home park" does not include any OF THE FOLLOWING:
(1) A tract of land
used solely for the storage or display for sale of manufactured OR MOBILE
homes or solely as a temporary park-camp.
(2) A TRACT OF LAND THAT IS
SUBDIVIDED AND THE INDIVIDUAL LOTS ARE FOR SALE OR SOLD FOR THE
PURPOSE OF INSTALLATION OF MANUFACTURED OR MOBILE HOMES USED FOR
HABITATION AND THE ROADWAYS ARE DEDICATED TO THE LOCAL
GOVERNMENT AUTHORITY.
(3) A TRACT OF LAND WITHIN AN AREA THAT IS SUBJECT TO
LOCAL ZONING AUTHORITY AND SUBDIVISION REQUIREMENTS AND IS
SUBDIVIDED, AND THE INDIVIDUAL LOTS ARE FOR SALE OR SOLD FOR THE
PURPOSE OF INSTALLATION OF MANUFACTURED OR MOBILE HOMES FOR
HABITATION.
(B) "Recreational vehicle park" means any tract of land
used for parking five or more self-contained recreational
vehicles and includes any roadway, building, structure, vehicle,
or enclosure used or intended for use as part of the park
facilities and any tract of land that is subdivided for lease or
other contract of the individual lots for the express or implied
purpose of placing self-contained recreational vehicles for
recreation, vacation, or business purposes.
"Recreational vehicle park" does not include any tract of
land used solely for the storage or display for sale of
self-contained recreational vehicles or solely as a temporary
park-camp.
(C) "Portable camping units" means dependent recreational
vehicles, tents, portable sleeping equipment, and similar camping
equipment used for travel, recreation, vacation, or business purposes.
(D) "Manufactured home" HAS THE MEANING SET FORTH IN DIVISION
(C)(4)
OF SECTION 3781.06 of the Revised Code, AND "MOBILE HOME" and "recreational
vehicle" have
the meanings set forth in section 4501.01 of the Revised Code.
(E) "Self-contained recreational vehicle" means a
recreational vehicle that can operate independent of connections
to sewer and water and has plumbing fixtures or appliances all of
which are connected to sewage holding tanks located within the
vehicle.
(F) "Dependent recreational vehicle" means a recreational
vehicle other than a self-contained recreational vehicle.
(G) "Recreation camp" means any tract of land upon which
five or more portable camping units are placed and includes any
roadway, building, structure, vehicle, or enclosure used or
intended for use as a part of the facilities of the camp. A
tract of land that is subdivided for lease or other contract of
the individual lots is a recreation camp if five or more portable
camping units are placed on it for recreation, vacation, or business purposes.
"Recreation camp" does not include any tract of land used
solely for the storage or display for sale of dependent
recreational vehicles or solely as a temporary park-camp.
(H) "Combined park-camp" means any tract of land upon which a combination of
five or more self-contained recreational
vehicles or portable camping units are placed and includes any roadway,
building, structure, vehicle, or enclosure used or intended for use as part of
the park facilities. A tract of land that is
subdivided for
lease or other contract of the individual lots is a combined
park-camp if a combination of five or more recreational vehicles
or portable camping units are placed on it for recreation, vacation, or
business purposes.
"Combined park-camp" does not include any tract of land
used solely as a temporary park-camp.
(I) "Licensor" means either the board of health of a city
or general health district, or the authority having the duties of
a board of health in any city as authorized by section 3709.05 of
the Revised Code, or the director of health, when required under
division (B) of section 3733.031 of the Revised Code. "Licensor"
also means an authorized representative of any of those entities
or of the director.
(J) "Tenant" means a person who is entitled under a rental
agreement with a manufactured home park operator to occupy a
manufactured home park lot and who does not own the manufactured
home occupying the lot.
(K) "Owner" means a person who is entitled under a rental
agreement with a manufactured home park operator to occupy a
manufactured home park lot and who owns the manufactured home
occupying the lot.
(L) "Resident" means a person entitled under a rental
agreement to the use and occupancy of residential premises to the
exclusion of others. It includes both tenants and owners.
(M) "Operator" means the person who has responsible charge
of a manufactured home park, recreational vehicle park,
recreation camp, combined park-camp, or temporary park-camp and
who is licensed under sections 3733.01 to 3733.08 of the Revised
Code.
(N) "Park operator" means a manufactured home park
operator.
(O) "Residential premises" means a lot located within a
manufactured home park and the grounds, areas, and facilities
contained within the manufactured home park for the use of
residents generally or the use of which is promised to a
resident.
(P) "Rental agreement" means any agreement or lease,
written or oral, that establishes or modifies the terms,
conditions, rules, or any other provisions concerning the use and
occupancy of residential premises by one of the parties.
(Q) "Security deposit" means any deposit of money or
property to secure performance by the resident under a rental
agreement.
(R) "Temporary park-camp" means any tract of land used for
a period not to exceed a total of twenty-one days per calendar year
for the purpose of parking five or more recreational vehicles, dependent
recreational vehicles, or
portable camping units, or any combination thereof, for one or
more periods of time that do not exceed seven consecutive days or
parts thereof.
(S) "Development" means any artificial change to improved
or unimproved real estate, including, without limitation,
buildings or structures, dredging, filling, grading, paving, excavation or
drilling operations, or storage of equipment or materials, and the
construction, expansion, or
substantial alteration of a manufactured home park, recreational
vehicle park, recreation camp, or combined park-camp, for which plan review is
required under division (A) of
section 3733.021 of the Revised Code. "Development" does not
include the building, construction, erection, or manufacture of
any building to which section 3781.06 of the Revised Code is
applicable.
(T) "Flood" or "flooding" means either of the following:
(1) A general and temporary condition of partial or
complete inundation of normally dry land areas from any of the
following:
(a) The overflow of inland or tidal waters;
(b) The unusual and rapid accumulation or runoff of
surface waters from any source;
(c) Mudslides that are proximately caused by flooding as
defined in division (T)(1)(b) of this section and that are
akin to a river of liquid and flowing mud on the surface of
normally dry land areas, as when earth is carried by a current of
water and deposited along the path of the current.
(2) The collapse or subsidence of land along the shore of
a lake or other body of water as a result of erosion or
undermining that is caused by waves or currents of water
exceeding anticipated cyclical levels or that is suddenly caused
by an unusually high water level in a natural body of water, and
that is accompanied by a severe storm, by an unanticipated force
of nature, such as a flash flood, by an abnormal tidal surge, or
by some similarly unusual and unforeseeable event, that results
in flooding as defined in division (T)(1)(a) of this
section.
(U) "Flood plain" means the area adjoining any river,
stream, watercourse, or lake that has been or may be covered by
flood water.
(V) "One-hundred-year flood" means a flood having a one
per cent chance of being equaled or exceeded in any given year.
(W) "One-hundred-year flood plain" means that portion of
a
flood plain inundated by a one-hundred-year flood.
(X) "Person" has the same meaning as in section 1.59 of
the Revised Code and also includes this state, any political
subdivision of this state, and any other state or local body of
this state.
(Y) "Substantial damage" means damage of any origin
sustained by a manufactured OR MOBILE home that is situated in a
manufactured home park located in a flood plain when the cost of
restoring the manufactured home to its condition before the
damage occurred will equal or exceed fifty per cent of the market
value of the manufactured home before the damage occurred.
(Z) "Substantially alter" means a change in the layout or
design of a manufactured home park, recreational vehicle park,
recreation camp, combined park-camp, or temporary park-camp,
including, without limitation, the movement of utilities or
changes in established streets, lots, or sites or in other
facilities. In the case of manufactured home parks located
within a one hundred year flood plain, "substantially alter" also
includes changes in elevation resulting from the addition of
fill, grading, or excavation that may affect flood plain
management.
(AA) "Tract" means a contiguous area of land that consists
of one or more parcels, lots, or sites that have been separately
surveyed regardless of whether the individual parcels, lots, or
sites have been recorded and regardless of whether the one or
more parcels, lots, or sites are under common or different
ownership.
(BB) "Director of health" means the director of health or
his THE DIRECTOR'S authorized representative.
Sec. 3733.02. (A)(1) The public health council, subject to
Chapter 119. of the Revised Code, shall adopt, and has the
exclusive power to adopt, rules of uniform application throughout
the state governing the review of plans, issuance of flood plain
management permits, and issuance of licenses for manufactured
home parks; the location, layout, DENSITY, construction,
drainage,
sanitation, safety, and operation of those parks; blocking and
tiedowns of MOBILE AND manufactured homes in those parks; and notices
of
flood events concerning, and flood protection at, those parks.
The rules pertaining to flood plain management shall be
consistent with and not less stringent than the flood plain
management criteria of the national flood insurance program
adopted under the "National Flood Insurance Act of 1968," 82
Stat. 572, 42 U.S.C.A. 4001, as amended. The rules shall not apply to the
construction, erection, or manufacture of any building to which section
3781.06 of the Revised Code is applicable.
(2) The rules pertaining to manufactured home parks constructed
after June 30, 1971, shall specify that each home must be placed on
its lot to provide not less than fifteen feet between the side of one home and
the side of another home, ten feet between the end of one home and the side of
another home, and five feet between the ends of two homes placed
end to end.
(B) The public health council, subject to Chapter 119. of
the Revised Code, shall adopt rules of uniform application
throughout the state governing the review of plans and issuance
of licenses for and the location, layout, construction, drainage,
sanitation, safety, and operation of recreational vehicle parks,
recreation camps, and combined park-camps. The rules shall not
apply to the construction, erection, or manufacture of any
building to which section 3781.06 of the Revised Code is
applicable.
(C) The public health council, subject to Chapter 119. of
the Revised Code, shall adopt rules of uniform application
throughout the state governing the review of plans and issuance
of licenses for and the layout, sanitation, safety, and operation
of temporary park-camps. The rules shall not apply to the
construction, erection, or manufacture of any building to which
section 3781.06 of the Revised Code is applicable.
(D) The public health council, in accordance with Chapter
119. of the Revised Code, shall adopt rules of uniform
application throughout the state establishing requirements and
procedures in accordance with which the director of health may
authorize licensors for the purposes of sections 3733.022 and
3733.025 of the Revised Code. The rules shall include at least
provisions under which a licensor may enter into contracts for
the purpose of fulfilling the licensor's responsibilities under
either or both of those sections.
Sec. 3733.021. (A) No person shall cause development to
occur within any portion of a manufactured home park,
recreational vehicle park, recreation camp, or combined park-camp
until the plans for the development have been submitted to and
reviewed and approved by the director of health. This division
does not require that plans be submitted to the director for
approval for the replacement of manufactured OR MOBILE homes on
previously approved lots in a manufactured home park or for the replacement
of recreational vehicles or portable camping units on previously
approved sites in a recreational vehicle park, recreation camp,
or combined park-camp when no development is to occur in
connection with the replacement. Within thirty days after
receipt of the plans, all supporting documents and materials
required to complete the review, and the applicable plan review
fee established under division (D) of this section, the director
shall approve or disapprove the plans.
(B) Any person aggrieved by the director's disapproval of
a set of plans under division (A) of this section may request a
hearing on the matter within thirty days after receipt of the
director's notice of the disapproval. The hearing shall be held
in accordance with Chapter 119. of the Revised Code. Thereafter,
the disapproval may be appealed in the manner provided in section
119.12 of the Revised Code.
(C) The director shall establish a system by which
development occurring within a manufactured home park,
recreational vehicle park, recreation camp, or combined park-camp
is inspected or verified in accordance with rules adopted under
division (A) or (B), as appropriate, of section 3733.02 of the
Revised Code to ensure that the development complies with the
plans approved under division (A) of this section.
(D) The public health council shall establish fees for
reviewing plans under division (A) of this section and conducting
inspections under division (C) of this section.
(E) The director shall charge the appropriate fees
established under division (D) of this section for reviewing
plans under division (A) of this section and conducting
inspections under division (C) of this section. All such plan
review and inspection fees received by the director shall be
transmitted to the treasurer of state and shall be credited to
the general operations fund created in section 3701.83 of the
Revised Code. Moneys so credited to the fund shall be used only
for the purpose of administering and enforcing sections 3733.01
to 3733.08 of the Revised Code and rules adopted under those
sections.
(F) Plan approvals issued under this section do not
constitute an exemption from the land use and building
requirements of the political subdivision in which the
manufactured home park, recreational vehicle park, recreation
camp, or combined park-camp is or is to be located.
Sec. 3733.022. (A) No person shall cause development to
occur or cause the replacement of a MOBILE OR manufactured home within any
portion of a manufactured home park that is located within a one
hundred year flood plain unless the person first obtains a permit
from the director of health or a licensor authorized by the
director. If the development for which a permit is required
under this division is to occur on a lot where a MOBILE OR manufactured
home is or is to be located, the owner of the manufactured home
and the operator of the manufactured home park shall jointly
obtain the permit. Each of the persons to whom a permit is
jointly issued is responsible for compliance with the
provisions
of the approved permit that are applicable to that person.
The director or a licensor authorized by the director shall
disapprove an application for a permit required under this
division unless the director or the licensor finds that the
proposed development or replacement of a MOBILE OR manufactured home
complies with the rules adopted under division (A) of section
3733.02 of the Revised Code. No permit is required under this
division for the construction, erection, or manufacture of any
building to which section 3781.06 of the Revised Code applies.
The director or a licensor authorized by the director may
suspend or revoke a permit issued under this division for failure
to comply with the rules adopted under division (A) of section
3733.02 of the Revised Code pertaining to flood plain management
or for failure to comply with the approved permit.
Any person aggrieved by the disapproval, suspension, or
revocation of a permit under this division by the director or by
a licensor authorized by the director may request a hearing on
the matter within thirty days after receipt of the notice of the
disapproval, suspension, or revocation. The hearing shall be
held in accordance with Chapter 119. of the Revised Code.
Thereafter, an appeal of the disapproval, suspension, or
revocation may be taken in the manner provided in section 119.12
of the Revised Code.
(B) The public health council shall establish fees for the
issuance of permits under division (A) of this section and for
necessary inspections conducted to determine compliance with
those permits.
(C) The director or a licensor authorized by the director
shall charge the appropriate fee established under division (B)
of this section for the issuance of a permit under division (A)
of this section or for conducting any necessary inspection to
determine compliance with the permit. If the director issues
such a permit or conducts such an inspection, the fee for the
permit or inspection shall be transmitted to the treasurer of
state and shall be credited to the general operations fund
created in section 3701.83 of the Revised Code. Moneys so
credited to the fund shall be used by the director only for the
purpose of administering and enforcing sections 3733.01 to
3733.08 of the Revised Code and rules adopted under those
sections. If the licensor is a board of health, the permit or
inspection fee shall be deposited to the credit of the special
fund of the health district created in section 3733.04 of the
Revised Code and shall be used only for the purpose set forth in
that section.
Sec. 3733.025. (A) If a MOBILE OR manufactured home that
is located
in a flood plain AND is substantially damaged, the owner of the
manufactured home shall make all alterations, repairs, or changes
to the manufactured home, and the operator of the manufactured
home park shall make all alterations, repairs, or changes to the
lot on which the manufactured home is located, that are necessary
to ensure compliance with the flood plain management rules
adopted under division (A) of section 3733.02 of the Revised
Code. Such alterations, repairs, or changes may include, without
limitation, removal of the manufactured home or other structures.
No person shall fail to comply with this division.
(B) No person shall cause to be performed any alteration,
repair, or change required by division (A) of this section unless
the person first obtains a permit from the director of health or
a licensor authorized by the director. The owner of the
manufactured home and the operator of the manufactured home park
shall jointly obtain the permit required by this division. Each
of the persons to whom a permit is jointly issued is responsible
for compliance with the provisions of the approved permit that
are applicable to that person.
The director or a licensor authorized by the director shall
disapprove an application for a permit required under this
division unless the director or the licensor finds that the
proposed alteration, repair, or change complies with the rules
adopted under division (A) of section 3733.02 of the Revised
Code. No permit is required under this division for the
construction, erection, or manufacture of any building to which
section 3781.06 of the Revised Code applies.
The director or a licensor authorized by the director may
suspend or revoke a permit issued under this division for failure
to comply with the rules adopted under division (A) of section
3733.02 of the Revised Code pertaining to flood plain management
or for failure to comply with the approved permit.
Any person aggrieved by the disapproval, suspension, or
revocation of a permit under this division by the director or by
a licensor authorized by the director may request a hearing on
the matter within thirty days after receipt of the notice of the
disapproval, suspension, or revocation. The hearing shall be
held in accordance with Chapter 119. of the Revised Code.
Thereafter, an appeal of the disapproval, suspension, or
revocation may be taken in the manner provided in section 119.12
of the Revised Code and for necessary inspections conducted to
determine compliance with those permits.
(C) The public health council shall establish fees for the
issuance of permits under division (B) of this section and for
necessary inspections conducted to determine compliance with
those permits.
(D) The director or a licensor authorized by the director
shall charge the appropriate fee established under division (C)
of this section for the issuance of a permit under division (B)
of this section or for conducting any necessary inspection to
determine compliance with the permit. If the director issues
such a permit or conducts such an inspection, the fee for the
permit or inspection shall be transmitted to the treasurer of
state and shall be credited to the general operations fund
created in section 3701.83 of the Revised Code. Moneys so
credited to the fund shall be used by the director only for the
purpose of administering and enforcing sections 3733.01 to
3733.08 of the Revised Code and rules adopted under those
sections. If the licensor is a board of health, the permit or
inspection fee shall be deposited to the credit of the special
fund of the health district created in section 3733.04 of the
Revised Code and shall be used only for the purpose set forth in
that section.
Sec. 3733.06. (A) Upon a license being issued under sections
3733.03 to 3733.05
of the Revised Code, any operator shall have the right to rent or use each lot
or camping space for the parking or placement of a manufactured
home, MOBILE HOME,
recreational vehicle, or portable camping facility to be used for human
habitation without interruption for any period coextensive with any license or
consecutive licenses issued under sections 3733.03 to 3733.05 of the Revised
Code.
(B) NO OPERATOR OF A MANUFACTURED HOME PARK SHALL SELL
INDIVIDUAL LOTS IN A PARK FOR EIGHT YEARS FOLLOWING THE ISSUANCE OF THE
INITIAL
LICENSE FOR THE PARK UNLESS, AT THE TIME OF SALE, THE PARK FULFILLS ALL
PLATTING AND SUBDIVISION REQUIREMENTS ESTABLISHED BY THE POLITICAL SUBDIVISION
IN WHICH THE PARK IS LOCATED, OR THE POLITICAL SUBDIVISION HAS ENTERED INTO AN
AGREEMENT WITH THE OPERATOR REGARDING PLATTING AND SUBDIVISION REQUIREMENTS
AND THE OPERATOR HAS FULFILLED THE TERMS OF THAT AGREEMENT.
Sec. 3733.101. (A) A resident who is a party to a rental
agreement shall:
(1) Keep that part of the premises that he THE RESIDENT
occupies and
uses safe and sanitary;
(2) Dispose of all rubbish, garbage, and other waste in a
clean, safe, and sanitary manner;
(3) Comply with the requirements imposed on residents by
all applicable state and local housing, health, and safety codes,
rules of the public health council, and rules of the manufactured
home park;
(4) Personally refrain, and forbid any other person who is
on the premises with his THE RESIDENT'S permission, from
intentionally or
negligently destroying, defacing, damaging, or removing any
fixture, appliance or other part of the residential premises;
(5) Conduct himself SELF and require other persons on the
premises with his THE RESIDENT'S consent to conduct themselves
in a manner that
will not disturb his THE RESIDENT'S neighbors' peaceful
enjoyment of the
manufactured home park.
(B) The resident shall not unreasonably withhold consent
for the park operator to enter the manufactured home to inspect
utility connections, or enter onto the premises in order to
inspect the premises, make ordinary, necessary, or agreed
repairs, decorations, alterations, or improvements, deliver
parcels which are too large for the resident's mail facilities,
or supply necessary or agreed services.
(C) If the resident violates any provision of this
section, the park operator may recover any actual damages which
result from the violation and reasonable attorneys' fees. This
remedy is in addition to any right of the park operator to
terminate the rental agreement, to maintain an action for the
possession of the premises, or injunctive relief to compel access
under division (B) of this section.
Sec. 3733.11. (A)(1) The park operator shall offer each
manufactured home owner a written rental agreement for a
manufactured home park lot for a term of one year or more that
contains terms essentially the same as any alternative
month-to-month rental agreement offered to current and
prospective tenants and owners. The park operator shall offer
the minimum one-year rental agreement to the owner prior to
installation of the owner's manufactured home in the manufactured
home park or, if the owner's manufactured home is in the
manufactured home park, prior to the expiration of the owner's
existing rental agreement.
(2) The park operator shall deliver the offer to the owner
by certified mail, return receipt requested, or in person. If
the park operator delivers the offer to the owner in person, the
owner shall complete a return showing receipt of the offer. If
the owner does not accept the offer, the park operator is
discharged from any obligation to make any further such offers.
If the owner accepts the offer, the park operator shall, at the
expiration of each successive rental agreement, offer the owner
another rental agreement, for a term that is mutually agreed
upon, and that contains terms essentially the same as the
alternative month-to-month agreement. The park operator shall
deliver subsequent rental offers in the same manner as the first
rental offer. If the park operator sells the manufactured home
park to another manufactured home park operator, the purchaser is
bound by the rental agreements entered into by his predecessor.
(3) If the park operator sells the manufactured home park
for a use other than as a manufactured home park, the park
operator shall give each tenant and owner a written notification
by certified mail, return receipt requested, or by handing it to
the tenant or owner in person. If the park operator delivers the
notification in person, the recipient shall complete a return
showing receipt of the notification. This notification shall
contain notice of the sale of the manufactured home park, and
notice of the date by which the tenant or owner shall vacate.
The date by which the tenant shall vacate shall be at least one
hundred twenty days after receipt of the written notification,
and the date by which the owner shall vacate shall be at least
one hundred eighty days after receipt of the written
notification.
(B) A park operator shall fully disclose in writing all
fees, charges, assessments, including rental fee, and rules prior
to a tenant or owner executing a rental agreement and assuming
occupancy in the manufactured home park. No fees, charges,
assessments, or rental fees so disclosed may be increased nor
rules changed by a park operator without specifying the date of
implementation of the changed fees, charges, assessments, rental
fees, or rules, which date shall be not less than thirty days
after written notice of the change and its effective date to all
tenants or owners in the manufactured home park, and no fee,
charge, assessment, or rental fee shall be increased during the
term of any tenant's or owner's rental agreement. Failure on the
part of the park operator to fully disclose all fees, charges, or
assessments shall prevent the park operator from collecting the
undisclosed fees, charges or assessments. If a tenant or owner
refuses to pay any undisclosed fees, charges, or assessments, the
refusal shall not be used by the park operator as a cause for
eviction in any court.
(C) A park operator shall promulgate rules governing the
rental or occupancy of a LOT IN THE manufactured home lot PARK. The
rules shall
not be unreasonable, arbitrary, or capricious. A copy of the
rules and any amendments to them shall be delivered by the park
operator to the tenant or owner prior to his signing the rental
agreement. A copy of the rules and any amendments to them shall
be posted in a conspicuous place upon the manufactured home park
grounds.
(D) No park operator shall require a an owner to purchase
from the park operator any personal property. The park operator
may determine by rule the style or quality of skirting, equipment
for tying down manufactured homes, manufactured OR MOBILE home
accessories,
or other equipment to be purchased by an owner from a vendor of
the owner's choosing, provided that the equipment is readily
available to the owner. Any such equipment shall be installed in
accordance with the manufactured home park rules.
(E) No park operator shall charge any owner who chooses to
install an electric or gas appliance in his manufactured A home an
additional fee solely on the basis of the installation, unless
the installation is performed by the park operator at the request
of the owner, nor shall the park operator restrict the
installation, service, or maintenance of the appliance, restrict
the ingress or egress of repairmen to the manufactured home park
for the purpose of installation, service, or maintenance of the
appliance, nor restrict the making of any interior improvement in
a manufactured home, if the installation or improvement is in
compliance with applicable building codes and other provisions of
law and if adequate utility services are available for the
installation or improvement.
(F) No park operator shall require a tenant to lease or an
owner to purchase a manufactured OR MOBILE home from the park operator or
any specific person as a condition of or prerequisite to entering
into a rental agreement.
(G) No park operator shall require an owner to use the
services of the park operator or any other specific person for
installation of the manufactured OR MOBILE home on THE residential premises or
for the performance of any service.
(H) No park operator shall:
(1) Deny any owner the right to sell his THE OWNER'S
manufactured home
within the manufactured home park if the owner gives the park
operator ten days notice of his THE intention to sell his
manufactured THE home;
(2) Require the owner to remove the manufactured home from
the manufactured home park solely on the basis of the sale of the
manufactured home;
(3) Unreasonably refuse to enter into a rental agreement
with a purchaser of a manufactured home located within his THE
OPERATOR'S
manufactured home park;
(4) Charge any tenant or owner any fee, charge, or
assessment, including a rental fee, that is not set forth in the
rental agreement or, if the rental agreement is oral, is not set
forth in a written disclosure given to the tenant or owner prior
to his entering into a rental agreement;
(5) Charge any owner any fee, charge, or assessment
because of the transfer of ownership of any manufactured A home or
because a manufactured home is moved out of or into the
manufactured home park, except a charge for the actual costs and
expenses that are incurred by the park operator in moving the
manufactured home out of or into the manufactured home park, or
in installing the manufactured home in the manufactured home park
and that have not been reimbursed by another tenant or owner.
(I) If the park operator violates any provision of
divisions (A) to (H) of this section, the tenant or owner may
recover actual damages resulting from the violation, and, if he THE
TENANT OR OWNER
obtains a judgment, reasonable attorneys' fees, or terminate the
rental agreement.
(J) No rental agreement shall require a tenant or owner to
sell, lease, or sublet his THE TENANT'S OR OWNER'S interest in
the rental agreement or
the manufactured OR MOBILE home that is or will be located on the lot that
is the subject of the rental agreement to any specific person or
through any specific person as his agent.
(K) No park operator shall enter into a rental agreement
with the owner of a manufactured OR MOBILE home for the use of residential
premises, if the rental agreement requires the owner of the
manufactured home, as a condition to his THE OWNER'S
renting, occupying, or
remaining on the residential premises, to pay the park operator
or any other person specified in the rental agreement a fee or
any sum of money based on the sale of the manufactured home,
unless the owner of the trailer or manufactured home uses the
park operator or other person as his THE OWNER'S agent in the
sale of the
manufactured home.
(L) A park operator and a tenant or owner may include in a
rental agreement any terms and conditions, including any term
relating to rent, the duration of an agreement, and any other
provisions governing the rights and obligations of the parties
that are not inconsistent with or prohibited by sections 3733.09
to 3733.20 of the Revised Code or any other rule of law.
(M) Notwithstanding any other provision of the Revised
Code, the owner of a manufactured OR MOBILE home that was previously titled
by a dealer may utilize the services of a manufactured home
dealer licensed under Chapter 4517. of the Revised Code or a
person properly licensed under Chapter 4735. of the Revised Code
to sell or lease the manufactured home.
Sec. 3733.19. (A) Every written rental agreement for
residential premises shall contain the name and address of the
owner of the residential premises and the name and address of the
owner's agent, if any. If the owner or the owner's agent is a
corporation, partnership, limited partnership, association,
trust, or other entity, the address shall be the principal place
of business in the county in which the residential premises are
situated or if there is no place of business in such county then
its principal place of business in this state, and shall include
the name of the person in charge thereof.
(B) If the rental agreement is oral, the park operator, at
the commencement of the term of occupancy, shall deliver to the
resident a written notice containing the information required in
division (A) of this section.
(C) If the park operator fails to provide the notice of
the name and address of the owner and owner's agent, if any, as
required under division (A) or (B) of this section, the notices
to the park operator required under division (A) of sections
3733.12 and 3733.121 of the Revised Code are waived by the park
operator and his THE OPERATOR'S agent.
(D) Every written rental agreement for residential
premises shall contain the following notice in ten-point boldface
type:
"YOUR RIGHTS AS A RESIDENT AND YOUR MANUFACTURED HOME PARK
OPERATOR'S RIGHTS ARE PROTECTED BY SECTIONS 3733.09 TO 3733.20 OF
THE REVISED CODE, WHICH REGULATE MANUFACTURED HOME
RENTAL AGREEMENTS IN MANUFACTURED HOME PARKS."
If the rental agreement is oral, the park operator, at the
commencement of the term of occupancy, shall deliver the notice
to the resident in writing.
Sec. 3781.06. (A)(1) Any building which THAT may be
used as a place of
resort, assembly, education, entertainment, lodging, dwelling,
trade, manufacture, repair, storage, traffic, or occupancy by the
public, and all other buildings or parts and appurtenances
thereof erected within this state, shall be so constructed,
erected, equipped, and maintained that they shall be safe and
sanitary for their intended use and occupancy, except that
sections 3781.06 to 3781.18 and 3791.04 of the Revised Code
shall be considered as model provisions with no force and effect
when applied to single-family, two-family, and three-family
dwelling houses, and accessory structures incidental to those
dwelling houses, which THAT have not been constructed or erected
as
industrialized one-family, two-family, or three-family units or
structures within the meaning of the term "industrialized unit"
as provided in DIVISION (C)(3) OF THIS section 3781.10 of
the Revised Code, except where the context specifies mandatory
applicability.
(2) NOTHING IN SECTIONS 3781.06 TO 3781.18 AND 3791.04 OF THE
REVISED CODE
SHALL BE CONSTRUED TO LIMIT THE POWER OF THE PUBLIC HEALTH COUNCIL TO ADOPT
RULES OF UNIFORM APPLICATION GOVERNING MANUFACTURED HOME PARKS PURSUANT TO
SECTION 3733.02 OF THE REVISED CODE.
(B) Sections 3781.06 to 3781.18 and 3791.04 of the Revised Code shall not
apply to either of the following:
(1) Buildings or structures which THAT are incident to the use
for
agricultural purposes of the land on which such buildings or
structures are located, provided such buildings or structures are
not used in the business of retail trade. For purposes of this
division, a building or structure is not considered used
in the business of retail trade if fifty per cent or more of the gross
income received from sales of products in the building or
structure by the owner or operator is from sales of products
produced or raised in a normal crop year on farms owned or
operated by the seller.
(2) Existing single-family,
two-family, and three-family detached dwelling houses for which
applications have been submitted to the director of human
services pursuant to section 5104.03 of the Revised Code for the
purposes of operating type A family day-care homes as defined in
section 5104.01 of the Revised Code.
(C) As used in sections 3781.06 to 3781.18 and 3791.04 of the Revised Code:
(1) "Agricultural purposes" include agriculture, farming,
dairying, pasturage, apiculture, horticulture, floriculture,
viticulture, ornamental horticulture, olericulture, pomiculture,
and animal and poultry husbandry;
(2) "A building" is BUILDING" MEANS any structure consisting of
foundations, walls, columns, girders, beams, floors, and roof, or
a combination of any number of these parts, with or without other
parts or appurtenances.
A building is considered safe when (3) "INDUSTRIALIZED
UNIT" MEANS A BUILDING UNIT OR
ASSEMBLY OF CLOSED CONSTRUCTION FABRICATED IN AN OFF-SITE
FACILITY, THAT IS SUBSTANTIALLY SELF-SUFFICIENT AS A UNIT OR AS
PART OF A GREATER STRUCTURE, AND THAT REQUIRES TRANSPORTATION TO
THE SITE OF INTENDED USE. "INDUSTRIALIZED UNIT" INCLUDES UNITS
INSTALLED ON THE SITE AS INDEPENDENT UNITS, AS PART OF A GROUP
OF UNITS, OR INCORPORATED WITH STANDARD CONSTRUCTION METHODS TO
FORM A COMPLETED STRUCTURAL ENTITY. "INDUSTRIALIZED UNIT" DOES
NOT INCLUDE A MANUFACTURED HOME AS DEFINED BY DIVISION
(C)(4) OF THIS SECTION OR A MOBILE
HOME AS DEFINED BY DIVISION (O)
OF SECTION 4501.01 OF THE
REVISED
CODE.
(4) "MANUFACTURED HOME"
MEANS A BUILDING UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION THAT IS FABRICATED IN
AN OFF-SITE FACILITY AND CONSTRUCTED IN CONFORMANCE WITH THE FEDERAL
CONSTRUCTION AND SAFETY STANDARDS ESTABLISHED BY THE SECRETARY
OF HOUSING AND URBAN DEVELOPMENT PURSUANT TO THE
"MANUFACTURED
HOUSING
CONSTRUCTION AND
SAFETY
STANDARDS
ACT OF 1974," 88
STAT. 700, 42
U.S.C.A.
5401, 5403, AND THAT HAS A PERMANENT LABEL OR TAG
AFFIXED TO IT, AS SPECIFIED IN 42 U.S.C.A. 5415, CERTIFYING COMPLIANCE WITH ALL
APPLICABLE FEDERAL
CONSTRUCTION AND SAFETY STANDARDS.
(5) "PERMANENT
FOUNDATION" MEANS PERMANENT MASONRY, CONCRETE, OR A LOCALLY APPROVED FOOTING
OR FOUNDATION, TO WHICH A MANUFACTURED
OR MOBILE HOME MAY BE AFFIXED.
(6) "PERMANENTLY SITED
MANUFACTURED HOME" MEANS A MANUFACTURED HOME THAT MEETS ALL OF
THE FOLLOWING CRITERIA:
(a) THE STRUCTURE IS AFFIXED TO A PERMANENT FOUNDATION
AND IS CONNECTED TO APPROPRIATE FACILITIES;
(b) THE STRUCTURE, EXCLUDING ANY ADDITION, HAS A WIDTH OF AT
LEAST TWENTY-TWO FEET
AT ONE POINT, A LENGTH OF AT LEAST TWENTY-TWO FEET AT ONE POINT,
AND A TOTAL LIVING AREA, EXCLUDING GARAGES, PORCHES, OR
ATTACHMENTS, OF AT LEAST NINE HUNDRED SQUARE FEET;
(c) THE STRUCTURE HAS A MINIMUM 3:12 RESIDENTIAL ROOF
PITCH, CONVENTIONAL RESIDENTIAL SIDING, AND
A SIX-INCH MINIMUM EAVE OVERHANG, INCLUDING APPROPRIATE
GUTTERING;
(d) THE STRUCTURE WAS MANUFACTURED AFTER
JANUARY 1, 1995;
(e) THE STRUCTURE IS NOT LOCATED IN A MANUFACTURED HOME PARK AS
DEFINED BY SECTION 3733.01 OF THE REVISED CODE.
(7) "SAFE," WITH RESPECT TO A BUILDING, MEANS IT IS
free from danger or
hazard to the life, safety, health, or welfare of persons
occupying or frequenting it, or of the public and from danger of
settlement, movement, disintegration, or collapse, whether such
danger arises from the methods or materials of its construction
or from equipment installed therein, for the purpose of lighting,
heating, the transmission or utilization of electric current, or
from its location or otherwise.
A building is sanitary when (8) "SANITARY," WITH RESPECT
TO A BUILDING, MEANS it is free from danger or
hazard to the health of persons occupying or frequenting it or to
that of the public, if such danger arises from the method or
materials of its construction or from any equipment installed
therein, for the purpose of lighting, heating, ventilating, or
plumbing.
Sec. 3781.07. There is hereby established in the
department of commerce a board of building
standards
consisting of ten members appointed by the governor
with the advice and consent of the senate. The board shall appoint
a
secretary who shall serve in the unclassified civil service for a
term of six years at a salary fixed pursuant to Chapter 124. of
the Revised Code. The board may employ additional staff in the
classified civil service. The secretary may be removed by the
board under the rules the board adopts. Terms of office shall be for four
years, commencing on the
fourteenth day of October and ending on the thirteenth day of
October. Each member shall hold office from the date
of his appointment until the end of the term for which he THE
MEMBER was
appointed. Any member appointed to fill a vacancy occurring
prior to the expiration of the term for which his THE MEMBER'S
predecessor was
appointed shall hold office for the remainder of such term. Any
member shall continue in office subsequent to the
expiration date of his THE MEMBER'S term until his THE
MEMBER'S successor takes office, or
until a period of sixty days has elapsed, whichever occurs first.
One of the members
appointed to the board shall be an
attorney at law, admitted to the bar of this state; two shall be
registered architects; two shall be professional engineers, one
in the field of mechanical and one in the field of structural
engineering, each of whom shall be duly licensed to practice his
SUCH
profession in this state; one shall be a person of recognized
ability, broad training, and fifteen years experience in problems
and practice incidental to the construction and equipment of
buildings specified in section 3781.06 of the Revised Code; one
shall be a person with recognized ability and experience in the
manufacture and construction of industrialized units as defined
in section 3781.10 3781.06 of the Revised Code; one shall be a
member of
the fire service with recognized ability and broad training in
the field of fire protection and suppression; one shall be a person with at
least ten years of experience and recognized expertise in building codes and
standards and the manufacture of construction materials; and one
shall be a
general contractor with experience in residential and commercial
construction. Each member of the board, not otherwise required
to take an oath of office, shall take the oath prescribed by the
constitution. Each member shall
receive as compensation an amount fixed pursuant to division (J)
of section 124.15 of the Revised Code, and shall receive his actual and
necessary expenses in the performance of his official
duties. The amount of such expenses shall be certified by the
secretary of the board and paid in the same manner as the
expenses of employees of the department of
commerce are paid.
Sec. 3781.10. The board of building standards shall:
(A) Formulate and adopt rules governing the erection,
construction, repair, alteration, and maintenance of all
buildings or classes of buildings specified in section 3781.06 of
the Revised Code, including land area incidental thereto, the
construction of industrialized units, the installation of
equipment, and the standards or requirements for materials to be
used in connection therewith. The standards shall relate to the
conservation of energy in and to the safety and sanitation of
such buildings. The rules shall be the lawful minimum
requirements specified for such buildings or industrialized
units, except that no rule, except as provided in division (C) of
section 3781.108 of the Revised Code, which specifies a higher
requirement than is imposed by any section of the Revised Code
shall be enforceable; the rules shall be acceptable as complete
lawful alternatives to the requirements specified for such
buildings or industrialized units in any section of the Revised
Code; and the board shall on its own motion, or on application
made under sections 3781.12 and 3781.13 of the Revised Code,
formulate, propose, adopt, modify, amend, or repeal the rules to
the extent necessary or desirable to effectuate the purposes of
sections 3781.06 to 3781.18 of the Revised Code.
(B) Formulate and report to the general assembly such
amendments in existing statutes relating to the purposes declared
in section 3781.06 of the Revised Code as public health and
safety and the development of the arts require and such
additional legislation as it recommends with a view to carrying
out fully, in statutory form, the purposes declared in such
section; and prepare and submit to the general assembly a summary
report of the number, nature, and disposition of the petitions
filed under sections 3781.13 and 3781.14 of the Revised Code;
(C) Determine by rule, on its own motion or on application
made under sections 3781.12 and 3781.13 of the Revised Code, and
after thorough testing and evaluation that any particular
fixture, device, material, process of manufacture, manufactured
unit or component, method of manufacture, system, or method of
construction, complies with performance standards adopted
pursuant to section 3781.11 of the Revised Code, having regard to
its adaptability for safe and sanitary erection, use, or
construction, to that described in any section of the Revised
Code, wherever the use of a fixture, device, material, method of
manufacture, system, or method of construction which is described
in such section of the Revised Code, is permitted by law; and on
like application amend or annul any such rule or issue an
authorization for the use of a new material or manufactured unit;
and no department, officer, board, or commission of the state
other than the board of building standards or the board of
building appeals shall permit the use of any fixture, device,
material, method of manufacture, newly designed product, system,
or method of construction at variance with what is described in
any rule adopted or authorization issued by the board of building
standards or in any section of the Revised Code. Nothing in this
section shall be construed as requiring approval, by rule, of
plans for an industrialized unit that conforms with the rules
adopted by the board of building standards pursuant to section
3781.11 of the Revised Code.
(D) Recommend to the bureau of workers' compensation, the
director of commerce, or any other department, officer, board,
or commission of the state, and to legislative authorities and
building departments of counties, townships, and municipal
corporations, the making, amending, fixing, or ordaining by such
appropriate action as such state, county, township, or municipal
authorities may be empowered by law or the constitution to take,
of such rules, codes, or standards as shall tend to carry out the
purposes declared in section 3781.06 of the Revised Code, with a
view to securing uniformity of state administrative ruling; and
local legislation and administrative action;
(E) Certify municipal, township, and county building
departments to exercise enforcement authority, to accept and
approve plans and specifications, and to make inspections,
pursuant to sections 3781.03 and 3791.04 of the Revised Code.
The board also shall certify personnel of municipal,
township, and county building departments, and persons and
employees of persons, firms, or corporations as described in
divisions (E)(1) and (2) of this section, to exercise enforcement
authority, to accept and approve plans and specifications, and to
make inspections, pursuant to sections 3781.03 and 3791.04 of the
Revised Code. The board shall specify, in rules adopted pursuant
to Chapter 119. of the Revised Code, the requirements that shall
be satisfied for certification purposes, which requirements shall
be consistent with this division. Except as otherwise provided
in this division, the requirements shall include, but are not
limited to, the satisfactory completion of an initial examination
and, in order to remain certified, the completion of a specified
number of hours of continuing building code education within each
three-year period following the date of certification. In
adopting the requirements, the board shall not specify less than
thirty hours of continuing building code education within a
three-year period;
shall provide that continuing education credits, and
certification issued, by the council of American building
officials, national model code organizations, and agencies or
entities recognized by the board, are acceptable for purposes of
this division; and shall specify requirements that are
compatible, to the extent possible, with requirements established
by the council of American building officials and national model
code organizations. The board shall establish and collect a
certification and renewal fee for building department personnel,
and persons and employees of persons, firms, or corporations as
described in divisions (E)(1) and (2) of this section, certified
pursuant to this division.
All individuals certified pursuant to this division shall
complete the number of hours of continuing building code
education that the board requires or, for failure to do so,
forfeit their certifications.
This division does not require or authorize the
certification by the board of personnel of municipal, township,
and county building departments, and persons and employees of
persons, firms, or corporations as described in divisions (E)(1)
and (2) of this section, whose responsibilities do not include
the exercise of enforcement authority, the approval of plans and
specifications, or the making of inspections, under the Ohio
building code.
(1) Enforcement authority for approval of plans and
specifications may be exercised, and plans and specifications may
be approved, on behalf of a municipal corporation, township, or
county, by any of the following who are certified by the board of
building standards:
(a) Officers or employees of the municipal corporation,
township, or county;
(b) Persons, or employees of persons, firms, or
corporations, when such persons, firms, or corporations are under
contract to furnish architectural or engineering services to the
municipal corporation, township, or county, and such authority is
exercised pursuant to such contract;
(c) Officers or employees of any other municipal
corporation, township, county, health district, or other
political subdivision, or persons or employees of persons, firms,
or corporations under contract with the same pursuant to division
(E)(1)(b) of this section, when such other municipal corporation,
township, county, health district, or other political subdivision
is under contract to furnish architectural or engineering
services to the municipal corporation, township, or county, and
such authority is exercised pursuant to such contract.
(2) Enforcement authority for inspections may be
exercised, and inspections may be made, on behalf of a municipal
corporation, township, or county, by any of the following who are
certified by the board of building standards:
(a) Officers or employees of the municipal corporation,
township, or county;
(b) Persons, or employees of persons, firms, or
corporations, when such persons, firms, or corporations are under
contract to furnish inspection services to the municipal
corporation, township, or county, and such authority is exercised
pursuant to such contract;
(c) Officers or employees of any other municipal
corporation, township, county, health district, or other
political subdivision under contract to furnish inspection
services to the municipal corporation, township, or county, when
such authority is exercised pursuant to such contract.
(3) Municipal, township, and county building departments
shall have jurisdiction within the meaning of sections 3781.03
and 3791.04 of the Revised Code, only with respect to the types
of buildings and subject matters as to which they have been
certified under this section and as to which such certification
remains in effect.
(4) Such certification shall be upon application by the
municipal corporation, the board of township trustees, or the
board of county commissioners and approval of such application by
the board of building standards. Such application shall set
forth:
(a) The types of building occupancies as to which the
certification is requested;
(b) The number and qualifications of the staff composing
the building department;
(c) The names, addresses, and qualifications of persons,
firms, or corporations contracting to furnish work or services
pursuant to divisions (E)(1)(b) and (2)(b) of this section;
(d) The names of other municipal corporations, townships,
counties, health districts, or other political subdivisions
contracting to furnish work or services pursuant to divisions
(E)(1)(c) and (2)(c) of this section;
(e) The proposed budget for the operation of such
department.
(5) The board of building standards shall adopt rules
governing:
(a) The certification of building department personnel and
of those persons and employees of persons, firms, or corporations
exercising authority pursuant to divisions (E)(1) and (2) of this
section. Any employee of the department or person who contracts
for services with the department is disqualified from performing
services for the department when the same would require the
employee or person to
pass upon, inspect, or otherwise exercise any authority given by
the Ohio building code over any labor, material, or equipment
furnished by the employee or person for the construction,
alteration, or maintenance
of a building or the preparation of working drawings or
specifications for work within the jurisdictional area of the
department. The department shall provide other similarly
qualified personnel to enforce the requirements of the Ohio
building code as it pertains to such work.
(b) The minimum services to be provided by a certified
building department.
(6) Such certification may be revoked or suspended with
respect to any or all of the building occupancies to which it
relates on petition to the board of building standards by any
person affected by such enforcement or approval of plans, or by
the board on its own motion. Hearings shall be held and appeals
permitted on any such proceedings for certification or for
revocation or suspension of certification in the same manner as
provided in section 3781.101 of the Revised Code for other
proceedings of the board of building standards.
(7) Upon certification, and until such authority is
revoked, county and township building departments shall enforce
such rules over those occupancies listed in the application
without regard to limitation upon the authority of boards of
county commissioners under Chapter 307. of the Revised Code or
boards of township trustees under Chapter 505. of the Revised
Code.
(F) Conduct such hearings, in addition to those required
by sections 3781.06 to 3781.18 and 3791.04 of the Revised Code,
and make such investigations and tests, and require from other
state departments, officers, boards, and commissions such
information as the board considers necessary or desirable in
order to assist it in the discharge of any duty or in the
exercise of any power mentioned in this section or in sections
3781.06 to 3781.18 and 3791.04 of the Revised Code;
(G) Formulate rules and establish reasonable fees for the
review of all applications submitted where the applicant applies
for authority to use a new material, assembly, or product of a
manufacturing process. The fee established shall bear some
reasonable relationship to the cost of such review or testing of
the materials, assembly, or products submitted and notification
of approval or disapproval as provided in section 3781.12 of the
Revised Code.
(H) Compile and publish, in the form of a model code,
rules pertaining to one-family, two-family, and three-family
dwelling houses which THAT any municipal corporation, township,
or
county may incorporate into its building code;
(I) Cooperate with the director of human services when the
director promulgates rules pursuant to section 5104.05 of the
Revised Code regarding safety and sanitation in type A family
day-care homes;
(J) Adopt rules to implement the requirements of section
3781.108 of the Revised Code.
As used in sections 3781.10 to 3781.18 and 3791.04 to
3791.07 of the Revised Code, "industrialized unit" means an
assembly of materials or products comprising all or part of a
total structure which, when constructed, is self-sufficient or
substantially self-sufficient, and when installed constitutes the
structure or part of a structure, except for preparations for its
placement.
Sec. 3781.181. (A) The board of building standards shall adopt
rules, in accordance with Chapter 119. of the Revised Code,
establishing standards required by section 3781.10 of the Revised
Code relating to the conservation of energy, and establishing
standards relating to the conservation of energy for all newly
constructed one-family, two-family, and three-family dwellings.
As used in this section and section 3781.182 of the Revised
Code, a building or dwelling shall be deemed "newly constructed"
if erection of the building or dwelling commenced after the
effective date of the rules adopted pursuant to this section and
the building or dwelling had never been occupied or used for its
intended purpose at the time of the completion of construction.
Architectural designs which THAT were not in violation of any
rules of the board in effect on January 1, 1977, shall not be
prohibited under any rules adopted by the board pursuant to this
section.
(B) Rules adopted pursuant to this section shall be reviewed
annually by the board and the board shall determine whether new
technology has been developed in the field of energy conservation
during the preceding year which render its rules obsolete or
inadequate. If the board finds that new advances in technology
have made its rules obsolete or inadequate, it shall amend the
rules. The board shall report to the general assembly annually
concerning its review of its rules and the current state of the
art in the area of conservation of energy in buildings.
(C) RULES ADOPTED
PURSUANT TO THIS SECTION SHALL SPECIFY THAT A MANUFACTURED HOME
THAT COMPLIES WITH THE FEDERAL ENERGY STANDARDS SET FORTH IN 24
C.F.R.
3280 COMPLIES WITH THE ENERGY REQUIREMENTS FOR
ONE-FAMILY, TWO-FAMILY, AND THREE-FAMILY DWELLINGS ESTABLISHED
PURSUANT TO THIS SECTION.
Sec. 3781.184. (A) EVERY MANUFACTURED
HOME, AS DEFINED IN DIVISION (C)(4) OF SECTION
3781.06 OF THE REVISED
CODE, SHALL BE CONSTRUCTED IN ACCORDANCE WITH
THE FEDERAL CONSTRUCTION AND SAFETY STANDARDS ESTABLISHED BY THE SECRETARY OF
HOUSING AND URBAN DEVELOPMENT PURSUANT TO THE
"MANUFACTURED
HOUSING
CONSTRUCTION AND
SAFETY
STANDARDS ACT
OF 1974," 88 STAT. 700, 42
U.S.C.A.
5401, 5403. THE FEDERAL STANDARDS SHALL BE THE EXCLUSIVE CONSTRUCTION AND
SAFETY
STANDARDS IN THIS STATE AND NEITHER THE STATE NOR ANY POLITICAL SUBDIVISION OF
THE STATE MAY ESTABLISH ANY OTHER STANDARD GOVERNING THE CONSTRUCTION OF
MANUFACTURED HOMES.
(B) EVERY MANUFACTURED HOME CONSTRUCTED
IN ACCORDANCE WITH THE FEDERAL STANDARDS SPECIFIED IN DIVISION
(A) OF THIS SECTION, SHALL HAVE A PERMANENT LABEL OR TAG
AFFIXED TO IT, AS SPECIFIED IN 42 U.S.C.A. 5415, CERTIFYING COMPLIANCE WITH THE
FEDERAL CONSTRUCTION
AND SAFETY STANDARDS.
(C)(1) EVERY MANUFACTURED HOME THAT IS
CONSTRUCTED IN ACCORDANCE WITH THE FEDERAL STANDARDS SPECIFIED IN DIVISION
(A) OF THIS SECTION AND IS A PERMANENTLY SITED
MANUFACTURED HOME AS DEFINED IN DIVISION
(C)(6) OF SECTION 3781.06 OF THE
REVISED CODE SHALL BE A PERMITTED USE IN ANY
DISTRICT OR ZONE IN WHICH A POLITICAL SUBDIVISION
PERMITS SINGLE-FAMILY HOMES, AND NO POLITICAL SUBDIVISION MAY PROHIBIT OR
RESTRICT THE LOCATION OF A PERMANENTLY SITED MANUFACTURED HOME IN
ANY ZONE OR DISTRICT IN WHICH A SINGLE-FAMILY HOME IS PERMITTED.
(2) THIS DIVISION DOES NOT LIMIT THE AUTHORITY OF A POLITICAL SUBDIVISION
TO DO EITHER OF THE FOLLOWING:
(a) REQUIRE THAT A PERMANENTLY
SITED MANUFACTURED HOME COMPLY WITH ALL ZONING REQUIREMENTS THAT ARE UNIFORMLY
IMPOSED ON ALL SINGLE-FAMILY RESIDENCES WITHIN THE DISTRICT OR ZONE IN WHICH
THE PERMANENTLY SITED MANUFACTURED HOME IS OR IS TO BE
LOCATED, EXCEPT REQUIREMENTS THAT SPECIFY A
MINIMUM ROOF PITCH AND REQUIREMENTS THAT DO NOT COMPLY WITH THE STANDARDS
ESTABLISHED PURSUANT TO THE "MANUFACTURED HOUSING
CONSTRUCTION AND SAFETY STANDARDS ACT OF
1974," 88 STAT. 700, 42 U.S.C.A. 5401;
(b) PROHIBIT FROM ANY RESIDENTIAL DISTRICT OR ZONE, TRAVEL TRAILERS,
PARK TRAILERS, AND MOBILE HOMES, AS THESE TERMS ARE DEFINED IN SECTION 4501.01
OF THE REVISED CODE, AND MANUFACTURED HOMES THAT DO NOT
QUALIFY AS PERMANENTLY SITED MANUFACTURED HOMES.
(D) THIS SECTION DOES
NOT PROHIBIT A PRIVATE LANDOWNER FROM INCORPORATING A
RESTRICTIVE COVENANT IN A DEED, PROHIBITING THE INCLUSION ON THE
CONVEYED LAND OF MANUFACTURED HOMES, AS DEFINED IN DIVISION
(C)(4) OR (6) OF SECTION
3781.06 OF THE REVISED
CODE, OR OF TRAVEL TRAILERS,
PARK TRAILERS, AND MOBILE HOMES, AS DEFINED IN SECTION 4501.01
OF THE REVISED
CODE. THIS DIVISION DOES NOT
CREATE A NEW CAUSE OF ACTION OR SUBSTANTIVE LEGAL RIGHT FOR A
PRIVATE LANDOWNER TO INCORPORATE SUCH A RESTRICTIVE COVENANT IN
A DEED.
Sec. 3791.04. (A) Before beginning the construction, erection, or
manufacture of any building to which section 3781.06 of the Revised Code is
applicable, including all industrialized units, the owner thereof, in addition
to any other submission of plans or drawings,
specifications, and data required by law, shall submit the plans or
drawings, specifications, and data prepared for the construction,
erection, and equipment thereof, or the alteration thereof or
addition thereto, which plans or drawings, and specifications
shall indicate thereon the portions that have been approved
pursuant to section 3781.12 of the Revised Code, for which no
further approval shall be required, to the municipal, township,
or county building department having jurisdiction if such
department has been certified as provided in division (E) of
section 3781.10 of the Revised Code, and if there is no certified
municipal, township, or county building department, to the superintendent of
the division of industrial compliance, for approval.
The seal of an architect registered under
Chapter 4703. of the Revised Code or an engineer registered under Chapter
4733. of the Revised Code shall be required for any plans, drawings,
specifications, or data submitted for approval, unless the
plans, drawings, specifications, or data may be prepared by
persons other than registered architects pursuant to division (C) or (D) of
section 4703.18 of the Revised Code, or by persons other than registered
engineers pursuant to division (C) or (D) of section 4733.18 of the Revised
Code.
No seal shall be required for any plans, drawings, specifications, or data
submitted for approval for any buildings or structures subject to the
requirements of section 3781.181 of the Revised Code, exempt from the
requirements of sections 3781.06 to 3781.18
and 3791.04 of the Revised Code, or erected as
industrialized one-, two-, or three-family units or structures within the
meaning of "industrialized unit" as defined in section 3781.10
3781.06 of the Revised Code.
No seal shall be required for the installation of replacement equipment or
systems that are similar in type or capacity to the equipment or systems being
replaced. No seal shall be required for approval for any new
construction, improvement, alteration, repair, painting,
decorating, or other modification of any
buildings or structures subject to sections 3781.06 to
3781.18 and 3791.04 of the Revised Code if the proposed work does not
involve technical design analysis, as
defined by rule adopted by the board of building standards.
(B) No owner shall proceed with the construction, erection,
alteration, or equipment of any such building until such plans or
drawings, specifications, and data have been so approved, or the
industrialized unit inspected at the point of origin. No plans
or specifications shall be approved or inspection approval given
unless the building represented thereby would, if constructed,
repaired, erected, or equipped according to the same, comply with
Chapters 3781. and 3791. of the Revised Code and any rule made
under such chapters.
(C) The approval of plans or drawings and specifications or
data pursuant to this section is invalid if construction,
erection, alteration, or other work upon the building has not
commenced within twelve months of the approval of the plans or
drawings and specifications. One extension shall be granted for
an additional twelve-month period if requested by the owner at
least ten days in advance of the expiration of the permit and
upon payment of a fee not to exceed one hundred dollars. If in
the course of construction, work is delayed or suspended for more
than six months, the approval of plans or drawings and
specifications or data is invalid. Two extensions shall be
granted for six months each if requested by the owner at least
ten days in advance of the expiration of the permit and upon
payment of a fee for each extension of not more than one hundred
dollars. Before any work may continue on the construction,
erection, alteration, or equipment of any building for which the
approval is invalid, the owner of the building shall resubmit the
plans or drawings and specifications for approval pursuant to
this section.
(D) Subject to section 3791.042 of the Revised Code, the board
of building standards or the legislative authority of a municipal
corporation, township, or county, by rule, may regulate the
requirements for the submission of plans and specifications to
the respective enforcing departments and for the processing of
the same by such departments. The board of building standards or
the legislative authority of a municipal corporation, township,
or county may adopt rules to provide for the approval, subject to
section 3791.042 of the Revised Code, by the department having
jurisdiction of the plans for construction of a foundation or any
other part of a building or structure before the complete plans
and specifications for the entire building or structure have been
submitted. When any plans are approved by the department having
jurisdiction, the structure and every particular thereof
represented by those plans and disclosed therein shall, in the
absence of fraud or a serious safety or sanitation hazard, be
conclusively presumed to comply with Chapters 3781. and 3791. of
the Revised Code and any rule issued pursuant thereto, if
constructed, altered, or repaired in accordance with those plans
and any such rule in effect at the time of approval.
(E) The approval of plans and specifications, including
inspection of the industrialized units, under this section is a
"license" and the failure to approve such plans or specifications
as submitted or to inspect the unit at the point of origin within
thirty days after the plans or specifications are filed, or the
request for inspection of the industrialized unit is made, or the
disapproval of such plans and specifications, or the refusal to
approve such industrialized unit, following inspection at the
point of origin is "an adjudication order denying the issuance of
a license" requiring an "adjudication hearing" as provided by
sections 119.07 to 119.13 of the Revised Code and as modified by
sections 3781.031 and 3781.19 of the Revised Code. An
adjudication order denying the issuance of a license shall
specify the reasons for such denial.
(F) The board of building standards shall not require the
submission of site preparation plans or plot plans to the
division of industrial compliance in situations where
industrialized units are used exclusively as one-, two-, or
three-family dwellings.
(G) Notwithstanding any procedures established by the
board, the agency having jurisdiction, if it objects to any portion of
the plans or specifications, upon the request of the owner or
representative of the owner, may issue conditional approval to proceed
with construction up to the point where there is objection.
Approval shall be issued only when the objection results from
conflicting interpretations of the rules of the board of building
standards rather than the application of specific technical
requirements of the rules. Approval shall not be issued where
the correction of the objection would cause extensive changes in
the building design or construction. The giving of conditional
approval is a "conditional license" to proceed with construction
up to the point where construction or materials objected to by
the agency are to be incorporated into the building. No
construction shall proceed beyond this point without the prior
approval of the agency or another agency which conducts an
adjudication hearing relative to the objection. The agency
having jurisdiction shall specify its objections to the plans or
specifications, which is an "adjudication order denying the
issuance of a license" and may be appealed pursuant to sections
119.07 to 119.13 of the Revised Code and as modified by sections
3781.031 and 3781.19 of the Revised Code.
(H) A certified municipal, township, or county building department
having jurisdiction, or the superintendent of the division of
industrial compliance, as appropriate, shall review any plans,
drawings, specifications, or data described in this section
that are submitted to it or to the superintendent.
(I) No owner or persons having control as an officer, or
as a member of a board or committee, or otherwise, of a building to
which section 3781.06 of the Revised Code is applicable, and no
architect, designer, engineer, builder, contractor,
subcontractor, or any officer or employee of a municipal,
township, or county building inspection department shall violate
this section.
(J) Whoever violates this section shall be fined not more
than five hundred dollars.
Sec. 4501.01. As used in this chapter and Chapters 4503.,
4505., 4507., 4509., 4511., 4513., 4515., and 4517. of the
Revised Code, and in the penal laws, except as otherwise
provided:
(A) "Vehicles" means everything on wheels or runners,
including motorized bicycles, but does not mean vehicles that are operated
exclusively on rails or tracks or from overhead electric trolley
wires and vehicles that belong to any police department, municipal
fire department, or volunteer fire department, or that are used by such
a department in the discharge of its functions.
(B) "Motor vehicle" means any vehicle, including
manufactured MOBILE homes and recreational vehicles, that is
propelled or drawn
by power other than muscular power or power collected from
overhead electric trolley wires, except. "MOTOR
VEHICLE" DOES NOT INCLUDE motorized bicycles, road
rollers, traction engines, power shovels, power cranes, and other
equipment used in construction work and not designed for or
employed in general highway transportation, well-drilling
machinery, ditch-digging machinery, farm machinery, trailers that are used
to transport agricultural produce or agricultural production
materials between a local place of storage or supply and the farm
when drawn or towed on a public road or highway at a speed of
twenty-five miles per hour or less, threshing machinery,
hay-baling machinery, corn sheller, hammermill and agricultural
tractors, machinery used in the production of horticultural,
agricultural, and vegetable products, and trailers that are designed and
used exclusively to transport a boat between a place of storage
and a marina, or in and around a marina, when drawn or towed on a
public road or highway for a distance of no more than ten miles
and at a speed of twenty-five miles per hour or less.
(C) "Agricultural tractor" and "traction engine" mean any
self-propelling vehicle that is designed or used for drawing other
vehicles or wheeled machinery, but has no provisions for
carrying loads independently of such other vehicles, and that is used
principally for agricultural purposes.
(D) "Commercial tractor," except as defined in division (C)
of this section, means any motor vehicle that has motive power
and either is designed or used for drawing other motor vehicles, or is
designed or
used for drawing another motor vehicle while carrying a portion
of the other motor vehicle or its load, or both.
(E) "Passenger car" means any motor vehicle that is designed and
used for carrying not more than nine persons and includes any motor
vehicle that is designed and used for carrying not more than fifteen
persons in a ridesharing arrangement.
(F) "Collector's vehicle" means any motor vehicle or
agricultural tractor or traction engine that is of special interest,
that has a fair market value of one hundred dollars or more,
whether operable or not, and that is owned, operated, collected,
preserved, restored, maintained, or used essentially as a
collector's item, leisure pursuit, or investment, but not as the
owner's principal means of transportation. "Licensed collector's
vehicle" means a collector's vehicle, other than an agricultural
tractor or traction engine, that displays current, valid license
tags issued under section 4503.45 of the Revised Code, or a
similar type of motor vehicle that displays current, valid
license tags issued under substantially equivalent provisions in
the laws of other states.
(G) "Historical motor vehicle" means any motor vehicle
that is over twenty-five years old and is owned solely as a
collector's item and for participation in club activities,
exhibitions, tours, parades, and similar uses, but that in no event is used
for general transportation.
(H) "Noncommercial motor vehicle" means any motor vehicle,
including a farm truck as defined in section 4503.04 of the
Revised Code, that is designed by the manufacturer to carry a load of no
more than one ton and is used exclusively for purposes other than
engaging in business for profit.
(I) "Bus" means any motor vehicle that has motor power
and is designed and used for carrying more than nine passengers, except
any motor vehicle that is designed and used for carrying not more than
fifteen passengers in a ridesharing arrangement.
(J) "Commercial car" means any motor vehicle that has motor
power and is designed and used for carrying merchandise or freight, or
that is used as a commercial tractor.
(K) "Bicycle" means every device, other than a tricycle
that is
designed solely for use as a play vehicle by a child, that is propelled
solely by human power upon which any person may ride, and that has either two
tandem wheels, or one wheel in front and two wheels in
the rear, any of which is more than fourteen inches in diameter.
(L) "Motorized bicycle" means any vehicle that either has
two tandem wheels or one wheel in the front and two wheels in
the rear, that is capable of being pedaled, and that is equipped with a
helper motor of not more than fifty cubic centimeters piston
displacement that produces no more than one brake horsepower and
is capable of propelling the vehicle at a speed of no greater
than twenty miles per hour on a level surface.
(M) "Trailer" means any vehicle without motive power
that is designed or used for carrying property or persons wholly on its
own structure and for being drawn by a motor vehicle, and
includes any such vehicle that is formed by or operated as a
combination of a semitrailer and a vehicle of the dolly type such
as that commonly known as a trailer dolly, a vehicle used to
transport agricultural produce or agricultural production
materials between a local place of storage or supply and the farm
when drawn or towed on a public road or highway at a speed
greater than twenty-five miles per hour, and a vehicle that is designed
and used exclusively to transport a boat between a place of
storage and a marina, or in and around a marina, when drawn or
towed on a public road or highway for a distance of more than ten
miles or at a speed of more than twenty-five miles per hour. "Trailer" does
not include a manufactured home or travel trailer.
(N) "Noncommercial trailer" means any trailer, except a
travel trailer or trailer that is used to transport a boat as described
in division (B) of this section, but, where applicable, includes
a vehicle that is used to transport a boat as described in division (M)
of this section, that has a gross weight of no more than three
thousand pounds, and that is used exclusively for purposes other than
engaging in business for a profit.
(O) "Manufactured MOBILE home" means any nonself-propelled
vehicle transportable in one or more sections, which, in the
traveling mode, is eight body feet or more in width or forty A BUILDING
UNIT OR ASSEMBLY OF CLOSED CONSTRUCTION THAT IS FABRICATED IN AN OFF-SITE
FACILITY, IS MORE THAN THIRTY-FIVE body
feet or more in length or, when erected on site, is three hundred
twenty or more square feet, and which is built on a permanent
chassis and designed to be used as a dwelling with or without a
permanent foundation when connected to the required utilities,
and includes the plumbing, heating, air conditioning, and
electrical systems contained therein. Calculations used to
determine the number of square feet in a structure are based on
the structure's exterior dimensions measured at the largest
horizontal projections when erected on site. These dimensions
include all expandable rooms, cabinets, and other projections
containing interior space, but do not include bay windows, IS
TRANSPORTABLE IN ONE OR MORE SECTIONS, AND DOES NOT QUALIFY AS
A MANUFACTURED HOME AS DEFINED IN DIVISION (C)(4) OF SECTION 3781.06
of the Revised Code OR AS AN INDUSTRIALIZED UNIT AS DEFINED IN DIVISION (C)(3) OF
SECTION 3781.06 of the Revised Code.
(P) "Semitrailer" means any vehicle of the trailer type
that does not have motive power and is so designed or used with another and
separate motor vehicle that in operation a part of its own weight
or that of its load, or both, rests upon and is carried by the other vehicle
furnishing the motive power for propelling itself
and the vehicle referred to in this division, and includes, for
the purpose only of registration and taxation under those chapters, any
vehicle of the dolly type, such as a trailer dolly,
that is designed or used for the conversion of a semitrailer into a
trailer.
(Q) "Recreational vehicle" means a vehicular portable
structure that is designed and constructed to be used as a temporary
dwelling for travel, recreational, and vacation uses and is classed as
follows:
(1) "Travel trailer" means a nonself-propelled
recreational vehicle that does not exceed an overall length of
thirty-five feet, exclusive of bumper and tongue or coupling, and
CONTAINS LESS THAN THREE HUNDRED TWENTY SQUARE FEET OF SPACE WHEN ERECTED
ON SITE. "TRAVEL TRAILER"
includes a tent-type fold-out camping trailer as defined in
section 4517.01 of the Revised Code.
(2) "Motor home" means a self-propelled recreational
vehicle that is constructed with permanently installed facilities for
cold storage, cooking and consuming of food, and for sleeping.
(3) "Truck camper" means a nonself-propelled recreational
vehicle that does not have wheels for road use and is designed to be placed
upon and attached to a motor vehicle. "Truck camper" does not
include truck covers that consist of walls and a roof, but do not
have floors and facilities enabling them to be used as a dwelling.
(4) "Fifth wheel trailer" means a vehicle that is of such size and weight as
to be movable without a special highway permit, that has a gross trailer area
of four hundred square feet or less, that is constructed with a raised forward
section that allows a bi-level floor plan, and that is designed to be towed by
a vehicle equipped with a fifth-wheel hitch ordinarily installed in the bed of
a truck.
(5) "Park trailer" means a vehicle that is commonly known as a park model
recreational vehicle, meets the American national standard institute standard
A119.5 (1988) for park trailers, is built on a single chassis, has a gross
trailer area of four hundred square feet or less when set up, is designed for
seasonal or temporary living quarters, and may be connected to utilities
necessary for the operation of installed features and appliances.
(R) "Pneumatic tires" means tires of rubber and fabric or
tires of similar material, that are inflated with air.
(S) "Solid tires" means tires of rubber or similar elastic
material that are not dependent upon confined air for support of the load.
(T) "Solid tire vehicle" means any vehicle that is equipped with
two or more solid tires.
(U) "Farm machinery" means all machines and tools that are used in
the production, harvesting, and care of farm products, and includes trailers
that are used to transport agricultural produce or agricultural
production materials between a local place of storage or supply
and the farm when drawn or towed on a public road or highway at a
speed of twenty-five miles per hour or less.
(V) "Owner" includes any person, firm, or corporation
other than a manufacturer or dealer that has title to a motor
vehicle, except that in sections 4505.01 to 4505.19 of the
Revised Code, "owner" includes in addition manufacturers and dealers.
(W) "Manufacturer" and "dealer" include all persons,
firms, and corporations that are regularly engaged in the business of
manufacturing, selling, displaying, offering for sale, or dealing
in motor vehicles, at an established place of business that is
used exclusively for the purpose of manufacturing, selling,
displaying, offering for sale, or dealing in motor vehicles. A
place of business that is used for manufacturing, selling,
displaying, offering for sale, or dealing in motor vehicles shall
be deemed to be used exclusively for those purposes even though
snowmobiles or all-purpose vehicles are sold or displayed for
sale thereat, even though farm machinery is sold or displayed for
sale thereat, or even though repair, accessory, gasoline and oil,
storage, parts, service, or paint departments are maintained
thereat, or, in any county having a population of less than
seventy-five thousand persons at the last federal census, even
though a department in a place of business is used to dismantle,
salvage, or rebuild motor vehicles by means of used parts, if
such departments are operated for the purpose of furthering and
assisting in the business of manufacturing, selling, displaying,
offering for sale, or dealing in motor vehicles. Places of
business or departments in a place of business used to
dismantle, salvage, or rebuild motor vehicles by means of using
used parts are not considered as being maintained for the purpose
of assisting or furthering the manufacturing, selling,
displaying, and offering for sale or dealing in motor vehicles.
(X) "Operator" includes any person who drives or operates
a motor vehicle upon the public highways.
(Y) "Chauffeur" means any operator who operates a motor
vehicle, other than a taxicab, as an employee for hire; or any
operator whether or not the owner of a motor vehicle, other than
a taxicab, who operates such vehicle for transporting, for gain,
compensation, or profit, either persons or property owned by
another. Any operator of a motor vehicle who is voluntarily involved in
a ridesharing arrangement is not considered an employee for hire
or operating such vehicle for gain, compensation, or profit.
(Z) "State" includes the territories and federal districts
of the United States, and the provinces of Canada.
(AA) "Public roads and highways" for vehicles includes all
public thoroughfares, bridges, and culverts.
(BB) "Manufacturer's number" means the manufacturer's
original serial number that is affixed to or imprinted upon the chassis
or other part of the motor vehicle.
(CC) "Motor number" means the manufacturer's original
number that is affixed to or imprinted upon the engine or motor of the
vehicle.
(DD) "Bill of sale" means the written statement or
document of transfer or conveyance required prior to January 1,
1938, to be executed and delivered by the corporation,
partnership, association, or person selling, giving away,
transferring, or passing title to a motor vehicle.
(EE) "Distributor" means any person who is authorized by a motor
vehicle manufacturer to distribute new motor vehicles to licensed
motor vehicle dealers at an established place of business that is used
exclusively for the purpose of distributing new motor
vehicles to licensed motor vehicle dealers, except when the
distributor also is a new motor vehicle dealer, in which case the
distributor may distribute at the location of the
distributor's licensed dealership.
(FF) "Ridesharing arrangement" means the transportation of
persons in a motor vehicle where the transportation is
incidental to another purpose of a volunteer driver and includes
ridesharing arrangements known as carpools, vanpools, and
buspools.
(GG) "Apportionable vehicle" means any vehicle that is used or
intended for use in two or more international registration plan
member jurisdictions that allocate or proportionally register
vehicles, that is used for the transportation of persons for hire
or designed, used, or maintained primarily for the transportation
of property, and that meets any of the following qualifications:
(1) Is a power unit having a gross vehicle weight in
excess of twenty-six thousand pounds;
(2) Is a power unit having three or more axles, regardless
of the gross vehicle weight;
(3) Is a combination vehicle with a gross vehicle weight
in excess of twenty-six thousand pounds.
"Apportionable vehicle" does not include recreational
vehicles, vehicles displaying restricted plates, city pick-up and
delivery vehicles, buses used for the transportation of chartered
parties, or vehicles owned and operated by the United States,
this state, or any political subdivisions thereof.
(HH) "Chartered party" means a group of persons who
contract as a group to acquire the exclusive use of a
passenger-carrying motor vehicle at a fixed charge for the
vehicle in accordance with the carrier's tariff, lawfully on file
with the United
States department of transportation, for the purpose of group
travel to a specified destination or for a particular itinerary,
either agreed upon in advance or modified by the chartered group
after having left the place of origin.
(II) "International registration plan" means a reciprocal
agreement of member jurisdictions that is endorsed by the
American association of motor vehicle administrators, and that
promotes and encourages the fullest possible use of the highway
system by authorizing apportioned registration of fleets of
vehicles and recognizing registration of vehicles apportioned in
member jurisdictions.
(JJ) "Restricted plate" means a license plate that has a
restriction of time, geographic area, mileage, or commodity, and
includes license plates issued to farm trucks under division (K)
of section 4503.04 of the Revised Code.
(KK) "Gross vehicle weight," with regard to any commercial
car, trailer, semitrailer, or bus that is taxed at the rates
established under section 4503.042 of the Revised Code, means the
unladen weight of the vehicle fully equipped plus the maximum
weight of the load to be carried on the vehicle.
(LL) "Combined gross vehicle weight" with regard to any
combination of a commercial car, trailer, and semitrailer, that
is taxed at the rates established under section 4503.042 of the
Revised Code, means the total unladen weight of the combination
of vehicles fully equipped plus the maximum weight of the load to
be carried on that combination of vehicles.
(MM) "Chauffeured limousine" means a motor vehicle
that is designed to carry nine or fewer passengers
and is operated for
hire on an hourly basis pursuant to a prearranged contract for
the transportation of passengers on public roads and highways
along a route under the control of the person hiring the vehicle
and not over a defined and regular route. "Prearranged contract"
means an agreement, made in advance of boarding, to provide
transportation from a specific location in a chauffeured
limousine at a fixed rate per hour or trip. "Chauffeured
limousine" does not include any vehicle that is used exclusively in the
business of funeral directing.
(NN) "MANUFACTURED HOME" HAS THE SAME
MEANING AS IN DIVISION (C)(4)
OF SECTION 3781.06 OF THE REVISED CODE.
(OO) "ACQUIRED SITUS,"
WITH RESPECT TO A MANUFACTURED HOME OR A MOBILE HOME, MEANS TO
BECOME LOCATED IN THIS STATE PURSUANT TO THE ISSUANCE OF A
CERTIFICATE OF TITLE FOR THE HOME AND THE PLACEMENT OF THE HOME
ON REAL PROPERTY, BUT DOES NOT INCLUDE THE PLACEMENT OF A
MANUFACTURED HOME OR A MOBILE HOME IN THE INVENTORY OF A NEW
MOTOR VEHICLE DEALER OR THE INVENTORY OF A MANUFACTURER,
REMANUFACTURER, OR DISTRIBUTOR OF MANUFACTURED OR MOBILE
HOMES.
Sec. 4503.04. Until the rates established under section
4503.042 of the Revised Code for the registration of commercial
cars, trailers, semitrailers, and buses other than transit buses
become operative, the rates of the taxes imposed by section
4503.02 of the Revised Code shall be as follows:
(A) For motor vehicles having three wheels or less, the
license tax is:
(1) For each motorized bicycle, ten dollars;
(2) For each motorcycle, fourteen dollars.
(B) For each passenger car, twenty dollars;
(C) For each manufactured home, EACH MOBILE HOME, and each
travel trailer,
ten dollars;
(D) For each noncommercial motor vehicle designed by the
manufacturer to carry a load of no more than three-quarters of
one ton and for each motor home, thirty-five dollars; for each
noncommercial motor vehicle designed by the manufacturer to carry
a load of no more than three-quarters of one ton, but not more
than one ton, seventy dollars;
(E) For each commercial car and for each trailer or
semitrailer, except a manufactured OR MOBILE home or noncommercial trailer,
which shall not be taxed by this division, the license tax is
fifteen dollars plus:
(1) Eighty-five cents for each one hundred pounds or part
thereof for the first two thousand pounds or part thereof of
weight of vehicle fully equipped;
(2) One dollar and forty cents for each one hundred pounds
or part thereof in excess of two thousand pounds up to and
including three thousand pounds;
(3) One dollar and ninety cents for each one hundred
pounds or part thereof in excess of three thousand pounds up to
and including four thousand pounds;
(4) Two dollars and twenty cents for each one hundred
pounds or part thereof in excess of four thousand pounds up to
and including five thousand pounds;
(5) Two dollars and forty cents for each one hundred
pounds or part thereof in excess of five thousand pounds up to
and including six thousand pounds;
(6) Two dollars and eighty cents for each one hundred
pounds or part thereof in excess of six thousand pounds up to and
including ten thousand pounds;
(7) Three dollars for each one hundred pounds or part
thereof in excess of ten thousand pounds up to and including
twelve thousand pounds;
(8) Three dollars and twenty-five cents for each one
hundred pounds or part thereof in excess of twelve thousand
pounds.
(F) For each noncommercial trailer, the license tax is:
(1) Eighty-five cents for each one hundred pounds or part
thereof for the first two thousand pounds or part thereof of
weight of vehicle fully equipped;
(2) One dollar and forty cents for each one hundred pounds
or part thereof in excess of two thousand pounds up to and
including three thousand pounds.
(G) Notwithstanding its weight, twelve dollars for any:
(1) Vehicle equipped, owned, and used by a charitable or
nonprofit corporation exclusively for the purpose of
administering chest x-rays or receiving blood donations;
(2) Van used principally for the transportation of
handicapped persons that has been modified by being equipped with
adaptive equipment to facilitate the movement of such persons
into and out of the van.
(H) For each bus, except a transit bus, having motor power
the license tax is:
(1) Eighty-five cents per one hundred pounds or part
thereof for the first two thousand pounds or part thereof of
weight of vehicle fully equipped;
(2) One dollar and thirty cents for each one hundred
pounds or part thereof in excess of two thousand pounds up to and
including three thousand pounds;
(3) One dollar and eighty cents for each one hundred
pounds or part thereof in excess of three thousand pounds up to
and including four thousand pounds;
(4) Two dollars and ten cents for each one hundred pounds
or part thereof in excess of four thousand pounds up to and
including six thousand pounds;
(5) Two dollars and forty cents for each one hundred
pounds or part thereof in excess of six thousand pounds up to and
including ten thousand pounds;
(6) Two dollars and seventy cents for each one hundred
pounds or part thereof in excess of ten thousand pounds;
(7) Notwithstanding its weight, twelve dollars for any bus
used principally for the transportation of handicapped persons or
persons sixty-five years of age or older;
(8) Notwithstanding its weight, twenty dollars for any bus
used principally for the transportation of persons in a
ridesharing arrangement.
(I) For each transit bus having motor power the license
tax is twelve dollars.
"Transit bus" means either a motor vehicle having a seating
capacity of more than seven persons which is operated and used by
any person in the rendition of a public mass transportation
service primarily in a municipal corporation or municipal
corporations and provided at least seventy-five per cent of the
annual mileage of such service and use is within such municipal
corporation or municipal corporations or a motor vehicle having a
seating capacity of more than seven persons which is operated
solely for the transportation of persons associated with a
charitable or nonprofit corporation, but does not mean any motor
vehicle having a seating capacity of more than seven persons when
such vehicle is used in a ridesharing capacity.
The application for registration of such transit bus shall
be accompanied by an affidavit prescribed by the registrar of
motor vehicles and signed by the person or an agent of the firm
or corporation operating such bus stating that the bus has a
seating capacity of more than seven persons, and that it is
either to be operated and used in the rendition of a public mass
transportation service and that at least seventy-five per cent of
the annual mileage of such operation and use shall be within one
or more municipal corporations or that it is to be operated
solely for the transportation of persons associated with a
charitable or nonprofit corporation.
The form of the license plate, and the manner of its
attachment to the vehicle, shall be prescribed by the registrar
of motor vehicles.
(J) The minimum tax for any vehicle having motor power
other than a farm truck, a motorized bicycle, or motorcycle is
ten dollars and eighty cents, and for each noncommercial trailer,
five dollars.
(K)(1) Except as otherwise provided in division (K) of
this section, for each farm truck, except a noncommercial motor
vehicle, that is owned, controlled, or operated by one or more
farmers exclusively in farm use as defined in this section, and
not for commercial purposes, and provided that at least
seventy-five per cent of such farm use is by or for the one or
more owners, controllers, or operators of the farm in the
operation of which a farm truck is used, the license tax is five
dollars plus:
(a) Fifty cents per one hundred pounds or part thereof for
the first three thousand pounds;
(b) Seventy cents per one hundred pounds or part thereof
in excess of three thousand pounds up to and including four
thousand pounds;
(c) Ninety cents per one hundred pounds or part thereof in
excess of four thousand pounds up to and including six thousand
pounds;
(d) Two dollars for each one hundred pounds or part
thereof in excess of six thousand pounds up to and including ten
thousand pounds;
(e) Two dollars and twenty-five cents for each one hundred
pounds or part thereof in excess of ten thousand pounds;
(f) The minimum license tax for any farm truck shall be
twelve dollars.
(2) The owner of a farm truck may register the truck for a
period of one-half year by paying one-half the registration tax
imposed on the truck under this chapter and one-half the amount
of any tax imposed on the truck under Chapter 4504. of the
Revised Code.
(3) A farm bus may be registered for a period of ninety
days from the date of issue of the license plates for the bus,
for a fee of ten dollars, provided such license plates shall not
be issued for more than any two ninety-day periods in any
calendar year. Such use does not include the operation of trucks
by commercial processors of agricultural products.
(4) License plates for farm trucks and for farm buses
shall have some distinguishing marks, letters, colors, or other
characteristics to be determined by the director of public
safety.
(5) Every person registering a farm truck or bus under
this section shall furnish an affidavit certifying that the truck
or bus licensed to him THAT PERSON is to be so used as to meet
the
requirements necessary for the farm truck or farm bus
classification.
Any farmer may use his A truck OWNED BY THE FARMER for
commercial purposes by
paying the difference between the commercial truck registration
fee and the farm truck registration fee for the remaining part of
the registration period for which the truck is registered. Such
remainder shall be calculated from the beginning of the
semiannual period in which application for such commercial
license is made.
Taxes at the rates provided in this section are in lieu of
all taxes on or with respect to the ownership of such motor
vehicles, except as provided in section 4503.042 and section
4503.06 of the Revised Code.
(L) Other than trucks registered under the international
registration plan in another jurisdiction and for which this
state has received an apportioned registration fee, the license
tax for each truck which is owned, controlled, or operated by a
nonresident, and licensed in another state, and which is used
exclusively for the transportation of nonprocessed agricultural
products intrastate, from the place of production to the place of
processing, is twenty-four dollars.
"Truck," as used in this division, means any pickup truck,
straight truck, semitrailer, or trailer other than a travel
trailer. Nonprocessed agricultural products, as used in this
division, does not include livestock or grain.
A license issued under this division shall be issued for a
period of one hundred thirty days in the same manner in which all
other licenses are issued under this section, provided that no
truck shall be so licensed for more than one one hundred
thirty-day period during any calendar year.
The license issued pursuant to this division shall consist
of a windshield decal to be designed by the director of public
safety.
Every person registering a truck under this division shall
furnish an affidavit certifying that the truck licensed to him THE
PERSON is
to be used exclusively for the purposes specified in this
division.
(M) Every person registering a motor vehicle as a
noncommercial motor vehicle as defined in section 4501.01 of the
Revised Code, or registering a trailer as a noncommercial trailer
as defined in that section, shall furnish an affidavit certifying
that the motor vehicle or trailer so licensed to him THE PERSON
is to be so
used as to meet the requirements necessary for the noncommercial
vehicle classification.
(N) Every person registering a van or bus as provided in
divisions (G)(2) and (H)(7) of this section shall furnish a
notarized statement certifying that the van or bus licensed to
him THE PERSON is to be used for the purposes specified in those
divisions.
The form of the license plate issued for such motor vehicles
shall be prescribed by the registrar.
(O) Every person registering as a passenger car a motor
vehicle designed and used for carrying more than nine but not
more than fifteen passengers, and every person registering a bus
as provided in division (H)(8) of this section, shall furnish an
affidavit certifying that the vehicle so licensed to him THE
PERSON is to be
used in a ridesharing arrangement and that he THE PERSON will
have in effect
whenever the vehicle is used in a ridesharing arrangement a
policy of liability insurance with respect to the motor vehicle
in amounts and coverages no less than those required by section
4509.79 of the Revised Code. The form of the license plate
issued for such a motor vehicle shall be prescribed by the
registrar.
(P) As used in this section:
(1) "Van" means any motor vehicle having a single rear
axle and an enclosed body without a second seat.
(2) "Handicapped person" means any person who has lost the
use of one or both legs, or one or both arms, or is blind, deaf,
or so severely disabled as to be unable to move about without the
aid of crutches or a wheelchair.
(3) "Farm truck" means a truck used in the transportation
from the farm of products of the farm, including livestock and
its products, poultry and its products, floricultural and
horticultural products, and in the transportation to the farm of
supplies for the farm, including tile, fence, and every other
thing or commodity used in agricultural, floricultural,
horticultural, livestock, and poultry production and livestock,
poultry, and other animals and things used for breeding, feeding,
or other purposes connected with the operation of the farm.
(4) "Farm bus" means a bus used only for the
transportation of agricultural employees and used only in the
transportation of such employees as are necessary in the
operation of the farm.
(5) "Farm supplies" includes fuel used exclusively in the
operation of a farm, including one or more homes located on and
used in the operation of one or more farms, and furniture and
other things used in and around such homes.
Sec. 4503.042. The registrar of motor vehicles shall adopt
rules establishing the date, subsequent to this state's entry
into membership in the international registration plan, when the
rates established by this section become operative.
(A) The rates of the taxes imposed by section 4503.02 of
the Revised Code are as follows for commercial cars having a
gross vehicle weight or combined gross vehicle weight of:
(1) Not more than two thousand pounds, forty-five dollars;
(2) More than two thousand but not more than six thousand
pounds, seventy dollars;
(3) More than six thousand but not more than ten thousand
pounds, eighty-five dollars;
(4) More than ten thousand but not more than fourteen
thousand pounds, one hundred five dollars;
(5) More than fourteen thousand but not more than eighteen
thousand pounds, one hundred twenty-five dollars;
(6) More than eighteen thousand but not more than
twenty-two thousand pounds, one hundred fifty dollars;
(7) More than twenty-two thousand but not more than
twenty-six thousand pounds, one hundred seventy-five dollars;
(8) More than twenty-six thousand but not more than thirty
thousand pounds, three hundred fifty-five dollars;
(9) More than thirty thousand but not more than
thirty-four thousand pounds, four hundred twenty dollars;
(10) More than thirty-four thousand but not more than
thirty-eight thousand pounds, four hundred eighty dollars;
(11) More than thirty-eight thousand but not more than
forty-two thousand pounds, five hundred forty dollars;
(12) More than forty-two thousand but not more than
forty-six thousand pounds, six hundred dollars;
(13) More than forty-six thousand but not more than fifty
thousand pounds, six hundred sixty dollars;
(14) More than fifty thousand but not more than fifty-four
thousand pounds, seven hundred twenty-five dollars;
(15) More than fifty-four thousand but not more than
fifty-eight thousand pounds, seven hundred eighty-five dollars;
(16) More than fifty-eight thousand but not more than
sixty-two thousand pounds, eight hundred fifty-five dollars;
(17) More than sixty-two thousand but not more than
sixty-six thousand pounds, nine hundred twenty-five dollars;
(18) More than sixty-six thousand but not more than
seventy thousand pounds, nine hundred ninety-five dollars;
(19) More than seventy thousand but not more than
seventy-four thousand pounds, one thousand eighty dollars;
(20) More than seventy-four thousand but not more than
seventy-eight thousand pounds, one thousand two hundred dollars;
(21) More than seventy-eight thousand pounds, one thousand
three hundred forty dollars.
(B) The rates of the taxes imposed by section 4503.02 of
the Revised Code are as follows for buses having a gross vehicle
weight or combined gross vehicle weight of:
(1) Not more than two thousand pounds, ten dollars;
(2) More than two thousand but not more than six thousand
pounds, forty dollars;
(3) More than six thousand but not more than ten thousand
pounds, one hundred dollars;
(4) More than ten thousand but not more than fourteen
thousand pounds, one hundred eighty dollars;
(5) More than fourteen thousand but not more than eighteen
thousand pounds, two hundred sixty dollars;
(6) More than eighteen thousand but not more than
twenty-two thousand pounds, three hundred forty dollars;
(7) More than twenty-two thousand but not more than
twenty-six thousand pounds, four hundred twenty dollars;
(8) More than twenty-six thousand but not more than thirty
thousand pounds, five hundred dollars;
(9) More than thirty thousand but not more than
thirty-four thousand pounds, five hundred eighty dollars;
(10) More than thirty-four thousand but not more than
thirty-eight thousand pounds, six hundred sixty dollars;
(11) More than thirty-eight thousand but not more than
forty-two thousand pounds, seven hundred forty dollars;
(12) More than forty-two thousand but not more than
forty-six thousand pounds, eight hundred twenty dollars;
(13) More than forty-six thousand but not more than fifty
thousand pounds, nine hundred forty dollars;
(14) More than fifty thousand but not more than fifty-four
thousand pounds, one thousand dollars;
(15) More than fifty-four thousand but not more than
fifty-eight thousand pounds, one thousand ninety dollars;
(16) More than fifty-eight thousand but not more than
sixty-two thousand pounds, one thousand one hundred eighty
dollars;
(17) More than sixty-two thousand but not more than
sixty-six thousand pounds, one thousand two hundred seventy
dollars;
(18) More than sixty-six thousand but not more than
seventy thousand pounds, one thousand three hundred sixty
dollars;
(19) More than seventy thousand but not more than
seventy-four thousand pounds, one thousand four hundred fifty
dollars;
(20) More than seventy-four thousand but not more than
seventy-eight thousand pounds, one thousand five hundred forty
dollars;
(21) More than seventy-eight thousand pounds, one thousand
six hundred thirty dollars.
(C) In addition to the license taxes imposed at the rates
specified in divisions (A) and (B) of this section, an
administrative fee of two dollars and twenty-five cents, plus an
appropriate amount to cover the cost of postage, shall be
collected by the registrar for each international registration
plan license processed by him THE REGISTRAR.
(D) The rate of the tax for each trailer and semitrailer
is twenty-five dollars.
(E) The rates established by this section shall not apply
to any of the following:
(1) Vehicles equipped, owned, and used by a charitable or
nonprofit corporation exclusively for the purpose of
administering chest x-rays or receiving blood donations;
(2) Vans used principally for the transportation of
handicapped persons that have been modified by being equipped
with adaptive equipment to facilitate the movement of such
persons into and out of the vans;
(3) Buses used principally for the transportation of
handicapped persons or persons sixty-five years of age or older;
(4) Buses used principally for the transportation of
persons in a ridesharing arrangement;
(5) Transit buses having motor power;
(6) Noncommercial trailers, MOBILE HOMES, or manufactured
homes.
Sec. 4503.06. (A) All THE OWNER OF EACH manufactured
homes OR MOBILE HOME THAT HAS ACQUIRED SITUS in this state
on
the first day of January, except as otherwise provided, are
SHALL PAY EITHER A REAL PROPERTY TAX PURSUANT TO
TITLE LVII OF THE REVISED CODE OR A
MANUFACTURED HOME TAX
PURSUANT TO DIVISION (C) OF
THIS SECTION.
(B) THE OWNER OF A MANUFACTURED OR
MOBILE HOME SHALL PAY REAL PROPERTY TAXES IF EITHER OF THE
FOLLOWING APPLIES:
(1) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED ON OR AFTER
JANUARY 1, 1999, AND ALL OF THE
FOLLOWING APPLY:
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION
AS DEFINED IN DIVISION (C)(5)
OF SECTION 3781.06 of the Revised Code;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY
THE OWNER OF THE HOME;
(c) THE CERTIFICATE OF TITLE HAS BEEN INACTIVATED BY
THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT,
PURSUANT TO SECTION 4505.11 OF THE REVISED CODE.
(2) THE MANUFACTURED OR MOBILE HOME ACQUIRED SITUS IN THE
STATE OR OWNERSHIP IN THE HOME WAS TRANSFERRED BEFORE
JANUARY 1, 1999, AND ALL OF THE
FOLLOWING APPLY:
(a) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION
AS DEFINED IN DIVISION (C)(5)
OF SECTION 3781.06 OF THE REVISED CODE;
(b) THE HOME IS LOCATED ON LAND THAT IS OWNED BY
THE OWNER OF THE HOME;
(c) THE OWNER OF THE HOME HAS ELECTED TO HAVE THE
HOME TAXED AS REAL PROPERTY AND, PURSUANT TO SECTION 4501.11 OF
THE REVISED CODE, HAS SURRENDERED THE
CERTIFICATE OF TITLE TO THE CLERK OF THE COURT OF COMMON PLEAS
THAT ISSUED IT AND THE CLERK INACTIVATED THE CERTIFICATE.
(C)(1) ANY MOBILE OR MANUFACTURED HOME THAT
IS NOT TAXED AS REAL PROPERTY AS PROVIDED IN DIVISION
(B) OF THIS SECTION IS
subject to an annual MANUFACTURED HOME tax, payable by the owner, for
the privilege of using or occupying a manufactured LOCATING THE
home in this state. The tax as levied in this section is for the purpose of
supplementing the
general revenue funds of the local subdivision SUBDIVISIONS in which
the manufactured home has its situs pursuant to this section.
(B)(2) The year for which the MANUFACTURED HOME tax
is
levied commences on the first day of January and ends on the following
thirty-first day of December. THE LIEN OF THE STATE FOR THE TAX FOR A
YEAR
SHALL ATTACH ON THE FIRST DAY OF JANUARY TO A HOME THAT HAS ACQUIRED
SITUS ON THAT DATE. THE LIEN
FOR A HOME THAT HAS NOT ACQUIRED SITUS ON THE FIRST DAY OF
JANUARY, BUT THAT ACQUIRES SITUS DURING THE YEAR, SHALL ATTACH ON THE
NEXT FIRST DAY OF JANUARY. THE LIEN SHALL CONTINUE UNTIL THE TAX,
INCLUDING ANY PENALTY, IS PAID.
(C)(3)(a) The situs of a manufactured OR MOBILE home used
or occupied LOCATED in this state ON THE FIRST DAY OF
JANUARY is the local taxing district in which the
manufactured
home is located on the first day of January, except that when a
manufactured home that is not located in this state on the first
day of January is acquired or first enters this state, then the
situs of such manufactured home is the local taxing district in
which such manufactured home is located immediately upon the
expiration of a thirty-day period commencing with the date of
acquisition or entrance into this state THAT DATE.
(b) THE SITUS OF A MANUFACTURED OR MOBILE HOME NOT LOCATED IN
THIS STATE ON THE FIRST DAY OF JANUARY, BUT LOCATED IN THIS STATE
SUBSEQUENT TO THAT DATE, IS THE LOCAL TAXING DISTRICT IN WHICH THE HOME
IS LOCATED THIRTY DAYS AFTER IT IS ACQUIRED OR FIRST ENTERS THIS STATE.
(D)(4) The tax is collected by and paid to the county
treasurer of the county containing the taxing district in which
the manufactured home has its situs.
(E)(D) The MANUFACTURED HOME tax shall be computed and
assessed by the county
auditor of the county containing the taxing district in which the
manufactured home has its situs by AS FOLLOWS:
(1) ON A HOME THAT ACQUIRED SITUS IN THIS STATE PRIOR TO JANUARY
1, 1999;
(a) BY multiplying the assessable
value of the manufactured home, after making any reduction
required by section 4503.065 of the Revised Code, by the tax
rate of the taxing district in which the manufactured home has its
situs. The tax levied under this section FORMULA shall not be
less than thirty-six dollars, unless the manufactured home qualifies
for a
reduction in assessable value under section 4503.065 of the
Revised Code, in which case there shall be no minimum tax and the
tax shall be the amount calculated under this division.
(b) The assessable value of the manufactured home shall be
forty per cent of the amount arrived at by the following
computation:
(1)(i) If the cost to the owner, or market value at time of
purchase, whichever is greater, of the manufactured home includes
the furnishings and equipment, such cost or market value shall be
multiplied according to the following schedule:
For the first calendar year | | |
in which the manufactured | | |
home is owned by the | | |
current owner | | 80% |
2nd calendar year | x | 75% |
3rd " | x | 70% |
4th " | x | 65% |
5th " | x | 60% |
6th " | x | 55% |
7th " | x | 50% |
8th " | x | 45% |
9th " | x | 40% |
10th and each year thereafter | | 35% |
The first calendar year means any period between the first
day of January and the thirty-first day of December of the first
year.
(2)(ii) If the cost to the owner, or market value at the
time
of purchase, whichever is greater, of the manufactured home does
not include the furnishings and equipment, such cost or market
value shall be multiplied according to the following schedule:
For the first calendar year | | |
in which the manufactured | | |
home is owned by the | | |
current owner | | 95% |
2nd calendar year | x | 90% |
3rd " | x | 85% |
4th " | x | 80% |
5th " | x | 75% |
6th " | x | 70% |
7th " | x | 65% |
8th " | x | 60% |
9th " | x | 55% |
10th and each year thereafter | | 50% |
The first calendar year means any period between the first
day of January and the thirty-first day of December of the first
year.
(3) When a manufactured home that is not located in this
state on the first day of January is acquired or first enters
this state, the assessable value for that year is determined by
multiplying the assessable value as computed under this section
by a fraction whose numerator is the number of full months
remaining to the following thirty-first day of December,
commencing with the date of acquisition or entrance into this
state, and whose denominator is twelve. If the minimum tax of
thirty-six dollars is applicable to a manufactured home not
located in this state on the first day of January, the tax is
determined by multiplying three dollars by the number of full
months remaining to the following thirty-first day of December
commencing with the date of acquisition or entrance into this
state.
(F)(2) ON A HOME IN WHICH OWNERSHIP WAS TRANSFERRED OR
THAT
FIRST ACQUIRED SITUS IN THIS STATE ON OR AFTER
JANUARY 1, 1999:
(a) BY MULTIPLYING THE ASSESSABLE
VALUE OF THE HOME, AFTER MAKING ANY REDUCTION REQUIRED BY DIVISION
(B) OF SECTION 323.152 AND SECTION 4503.065 OF THE REVISED
CODE, BY THE EFFECTIVE TAX
RATE, AS DEFINED IN SECTION 323.08 OF THE
REVISED CODE, FOR RESIDENTIAL REAL
PROPERTY OF THE TAXING DISTRICT IN WHICH THE HOME HAS ITS
SITUS.
(b) THE ASSESSABLE VALUE OF THE HOME SHALL
BE THIRTY-FIVE PER CENT OF ITS TRUE VALUE AS
DETERMINED UNDER DIVISION (L)
OF THIS SECTION.
(3) THE AUDITOR SHALL RECORD THE ASSESSABLE VALUE AND THE
AMOUNT OF TAX ON THE MANUFACTURED OR MOBILE HOME ON THE TAX LIST
AND DELIVER A COPY OF THE LIST TO THE COUNTY TREASURER.
(4) THE OWNER OF A MANUFACTURED OR MOBILE HOME TAXED
PURSUANT TO DIVISION (D)(1) OF
THIS SECTION MAY ELECT TO HAVE THE HOME TAXED PURSUANT TO
DIVISION (D)(2) OF THIS SECTION
BY FILING A WRITTEN REQUEST WITH THE COUNTY AUDITOR OF THE
TAXING DISTRICT IN WHICH THE HOME IS LOCATED. UPON THE FILING
OF THE REQUEST, THE COUNTY AUDITOR SHALL TAX THE MANUFACTURED OR
MOBILE HOME PURSUANT TO DIVISION
(D)(2) OF THIS SECTION
COMMENCING IN THE NEXT TAX YEAR.
(E)(1) A manufactured OR MOBILE home is not subject to
this section when ANY OF THE FOLLOWING APPLIES:
(1)(a) It is taxable as personal property pursuant to
section
5709.01 of the Revised Code. A ANY manufactured OR MOBILE home
that is leased or rented and used as a residence shall be
subject to this
section and shall not be taxable as personal property pursuant to
section 5709.01 of the Revised Code.
(b) IT BEARS A LICENSE PLATE ISSUED BY ANY STATE OTHER THAN THIS
STATE UNLESS THE HOME IS IN THIS STATE IN EXCESS OF AN ACCUMULATIVE PERIOD OF
THIRTY DAYS IN ANY CALENDAR YEAR.
(c) THE ANNUAL TAX HAS BEEN PAID ON THE HOME IN THIS STATE FOR
THE CURRENT YEAR.
(d) THE TAX COMMISSIONER HAS DETERMINED, PURSUANT TO SECTION
5715.27 of the Revised Code, THAT THE PROPERTY IS EXEMPT FROM TAXATION, OR WOULD BE EXEMPT
FROM TAXATION UNDER CHAPTER 5709. of the Revised Code IF IT WERE CLASSIFIED AS REAL
PROPERTY.
(2) It is a A travel trailer
OR PARK TRAILER, as THESE TERMS ARE defined in section 4501.01
of the Revised Code and, is currently licensed under Chapter
4503.
of the Revised Code or NOT SUBJECT TO THIS SECTION IF IT IS unused
or unoccupied and stored at the
owner's normal place of residence or at a recognized storage
facility. Travel trailers that have
(3) A TRAVEL TRAILER OR PARK TRAILER, AS THESE TERMS ARE DEFINED
IN SECTION 4501.01 of the Revised Code, IS SUBJECT TO THIS SECTION AND SHALL BE TAXED AS A
MANUFACTURED OR MOBILE HOME IF IT HAS a situs longer
than thirty days in one location and are IS connected to
existing utilities
shall not be considered as travel trailers for purposes of this
division, except when any, UNLESS EITHER
of the following applies:
(a) The situs is in a state facility or a camping or park
area as defined in division (B), (C), (G), or (H),
OR (R) of section
3733.01 of the Revised Code;
(b) The situs is in a camping or park area that is a
tract of land that has been limited to recreational use by deed or
zoning restrictions and subdivided for sale of five or more
individual lots for the express or implied purpose of occupancy
by either self-contained recreational vehicles as defined in
division (E) of section 3733.01 of the Revised Code or by
dependent recreational vehicles as defined in division (F) of
section 3733.01 of the Revised Code;.
(c) The travel trailer is stored and not used or occupied
at the owner's normal place of residence or at a recognized
storage facility.
(3) It bears a license plate issued by any state other
than this state unless such manufactured home is in this
state in excess of an accumulative period of thirty days in any calendar
year.
(4) The annual tax has been paid on the manufactured home
in this state for the current year.
(G)(F) The MANUFACTURED HOME tax is due and payable as
follows:
(1) When a manufactured OR MOBILE home has a situs in this state, as
provided in this section, on the first day of January, one-half
of the amount of the tax is due and payable on or before the
thirty-first day of January and the balance is due and payable on
or before the thirty-first day of July. AT THE OPTION OF THE OWNER OF THE
HOME, THE TAX FOR THE ENTIRE YEAR MAY BE PAID IN FULL ON THE THIRTY-FIRST DAY
OF JANUARY.
(2) When a manufactured OR MOBILE home FIRST acquires a situs
in this state, as provided in this section, after the first day of
January and on or prior to the thirty-first day of July, the
amount of the, NO tax IS due and payable is
determined by multiplying one-half the annual tax by a fraction whose
numerator is the
number of full months remaining until the thirty-first day of
July and whose denominator is six FOR THAT YEAR. This tax is
due and payable
immediately upon the expiration of a thirty-day period commencing
with the date the situs is acquired. The balance of the tax is
due and payable on or before the thirty-first day of December. When
a manufactured home acquires a situs in this state after the thirty-first day
of July and on or prior to the thirty-first day
of December, the amount of the tax due and payable is determined
by multiplying one-half the annual tax by a fraction whose
numerator is the number of full months remaining until the
thirty-first day of December and whose denominator is six. This
tax is due and payable immediately upon the expiration of a
thirty-day period commencing with the date the situs is acquired.
(H)(G) If the payments of the tax are not made as provided in
division (G)(1) or (2)(F) of this section, a penalty of five
dollars
or ten per cent of the taxes due, whichever is greater, shall be
imposed and collected in addition to the tax due and owing.
(I) If the owner of a manufactured home fails to make
payment of the tax within the time prescribed by division (G)(1)
or (2) of this section
(H)(1) THE COUNTY AUDITOR SHALL COMPILE ANNUALLY A
"DELINQUENT MANUFACTURED HOME TAX LIST" CONSISTING OF HOMES
THE COUNTY TREASURER'S RECORDS INDICATE HAVE TAXES THAT WERE NOT
PAID WITHIN THE TIME PRESCRIBED BY DIVISION (F) OF
THIS SECTION, HAVE TAXES THAT REMAIN UNPAID FROM PRIOR YEARS, OR
HAVE UNPAID TAX PENALTIES THAT HAVE BEEN ASSESSED.
(2) ON OR BEFORE THE FIRST DAY OF
SEPTEMBER EACH YEAR, THE COUNTY
AUDITOR SHALL DELIVER A COPY OF THE DELINQUENT MANUFACTURED HOME
TAX LIST TO THE COUNTY TREASURER AND SHALL FILE A COPY IN THE
OFFICE OF THE COUNTY RECORDER. THE RECORDER SHALL KEEP A COPY
OF THE LIST, DESIGNATE IT AS THE "MANUFACTURED HOME TAX LIEN
RECORD," AND INDEX IT UNDER THE NAME OF ANY PERSON CHARGED ON
IT. THE RECORDER SHALL NOT CHARGE A FEE FOR THE SERVICES
REQUIRED UNDER THIS SECTION. THE AUDITOR SHALL PUBLISH THE DELINQUENT
MANUFACTURED HOME TAX LIST IN THE SAME MANNER AS DELINQUENT REAL PROPERTY TAX
LISTS ARE PUBLISHED.
(3) THE LIST FILED WITH THE COUNTY RECORDER SHALL
CONSTITUTE A NOTICE OF LIEN AS OF THE DATE OF FILING. THE STATE
SHALL HAVE THE FIRST LIEN ON ANY MANUFACTURED OR MOBILE HOME ON
THE LIST FOR THE AMOUNT OF TAXES AND PENALTIES CHARGED
AGAINST THE OWNER OF THE HOME UNDER THIS SECTION.
(4) WHEN TAXES AND PENALTIES ARE CHARGED AGAINST A
PERSON ON THE DELINQUENT MANUFACTURED HOME TAX LIST, the county treasurer
shall,
in addition
to any other remedy provided by law for the collection of taxes
and penalties, enforce collection of such taxes and penalties by
civil action in the name of the treasurer against the owner for
the recovery of the unpaid taxes FOLLOWING THE PROCEDURES FOR THE RECOVERY
OF DELINQUENT REAL PROPERTY TAXES IN SECTIONS 323.25 TO 323.28
of the Revised Code. THE ACTION MAY BE BROUGHT IN MUNICIPAL OR COUNTY COURT, PROVIDED
THE AMOUNT
CHARGED DOES NOT EXCEED THE MONETARY
LIMITATIONS FOR ORIGINAL JURISDICTION FOR CIVIL ACTIONS IN THOSE
COURTS.
It is sufficient, having made proper parties to the suit,
for the treasurer to allege in his THE TREASURER'S bill of
particulars or
petition that the taxes stand chargeable on the books of the
county treasurer against such person, that they are due and
unpaid, and that such person is indebted in the amount of taxes
appearing to be due the county. The treasurer need not set forth
any other matter relating thereto. IF
IT IS FOUND ON THE TRIAL OF THE ACTION THAT THE PERSON
IS INDEBTED TO THE STATE, JUDGMENT SHALL BE RENDERED IN FAVOR OF
THE TREASURER PROSECUTING THE ACTION. THE JUDGMENT DEBTOR IS
NOT ENTITLED TO THE BENEFIT OF ANY LAW FOR STAY OF EXECUTION OR
EXEMPTION OF PROPERTY FROM LEVY OR SALE ON EXECUTION IN THE
ENFORCEMENT OF THE JUDGMENT.
(J)(I) The total amount of taxes collected shall be
distributed semiannually at the same time distribution is made of
real estate and public utility taxes in the following manner:
four per cent shall be allowed as compensation to the county
auditor for his THE COUNTY AUDITOR'S service in assessing the
taxes; two per cent
shall be allowed as compensation to the county treasurer for the
services he THE COUNTY TREASURER renders as a result of the tax
levied by this
section. Such amounts shall be paid into the county treasury, to
the credit of a general THE county GENERAL REVENUE fund,
on the warrant of the county
auditor. FEES TO BE PAID TO THE CREDIT OF THE REAL ESTATE ASSESSMENT FUND
SHALL BE COLLECTED PURSUANT TO DIVISION (B) OF SECTION 319.54 of the Revised Code
AND PAID INTO THE COUNTY TREASURY, ON THE WARRANT OF THE COUNTY
AUDITOR. The balance of the taxes collected shall be distributed
among the taxing subdivisions of the county in which the taxes
are collected and paid in the same ratio as real estate and
public utility THOSE taxes are distributed WERE
COLLECTED for the benefit of the taxing subdivision. The taxes levied
and revenues collected
under this section shall be in lieu of any general property tax
and any tax levied with respect to the privilege of using or
occupying a manufactured home in Ohio except as provided in
sections 4503.04 and 5741.02 of the Revised Code.
(K)(J) An agreement to purchase or a bill of sale for a
manufactured home shall show whether or not the furnishings and
equipment are included in the purchase price.
(L) Taxes charged on the delinquent lists of the county
auditor and county treasurer for five consecutive years may be
removed by the county board of revision in the manner provided in
section 5719.06 of the Revised Code if the board deems such taxes
uncollectible
(K) IF THE COUNTY TREASURER AND THE COUNTY PROSECUTING
ATTORNEY AGREE THAT AN ITEM CHARGED ON THE DELINQUENT
MANUFACTURED HOME TAX LIST IS UNCOLLECTIBLE, THEY SHALL CERTIFY
THAT DETERMINATION AND THE REASONS TO THE COUNTY BOARD OF
REVISION. IF THE BOARD DETERMINES THE AMOUNT IS UNCOLLECTIBLE,
IT SHALL CERTIFY ITS DETERMINATION TO THE COUNTY AUDITOR, WHO
SHALL STRIKE THE ITEM FROM THE LIST.
(L)(1) THE COUNTY
AUDITOR SHALL APPRAISE AT ITS TRUE VALUE ANY MANUFACTURED OR MOBILE HOME IN
WHICH OWNERSHIP IS TRANSFERRED OR WHICH FIRST ACQUIRES SITUS IN THIS STATE ON
OR AFTER JANUARY 1, 1999. THE TRUE VALUE SHALL INCLUDE THE
VALUE OF THE HOME, ANY ADDITIONS, AND ANY FIXTURES, BUT NOT ANY
FURNISHINGS IN THE HOME. IN DETERMINING THE TRUE VALUE OF A
MANUFACTURED OR MOBILE HOME, THE AUDITOR SHALL CONSIDER ALL
FACTS AND CIRCUMSTANCES RELATING TO THE VALUE OF THE HOME,
INCLUDING ITS AGE, ITS CAPACITY TO FUNCTION AS A RESIDENCE, ANY
OBSOLETE CHARACTERISTICS, AND OTHER FACTORS THAT MAY TEND TO PROVE
ITS TRUE VALUE.
(2)(a) IF A MANUFACTURED OR MOBILE HOME HAS BEEN
THE SUBJECT OF AN ARM'S LENGTH SALE BETWEEN A WILLING SELLER AND
A WILLING BUYER WITHIN A REASONABLE LENGTH OF TIME PRIOR TO THE
DETERMINATION OF TRUE VALUE, THE AUDITOR SHALL CONSIDER THE SALE
PRICE OF THE HOME TO BE THE TRUE VALUE FOR TAXATION PURPOSES.
(b) THE SALE PRICE IN AN ARM'S LENGTH TRANSACTION
BETWEEN A WILLING SELLER AND A WILLING BUYER SHALL NOT BE
CONSIDERED THE TRUE VALUE OF THE HOME IF EITHER OF THE FOLLOWING
OCCURRED AFTER THE SALE:
(i) THE HOME HAS LOST VALUE DUE TO A
CASUALTY;
(ii) AN ADDITION OR FIXTURE HAS BEEN ADDED TO THE
HOME.
(3) THE AUDITOR SHALL HAVE EACH HOME VIEWED AND APPRAISED
AT LEAST ONCE IN EACH SIX-YEAR PERIOD. THE PERSON VIEWING OR
APPRAISING A HOME MAY ENTER THE HOME TO DETERMINE BY ACTUAL VIEW
ANY ADDITIONS OR FIXTURES THAT HAVE BEEN ADDED SINCE THE LAST
APPRAISAL. IN CONDUCTING THE APPRAISALS AND ESTABLISHING THE
TRUE VALUE, THE AUDITOR SHALL FOLLOW THE PROCEDURES SET FORTH
FOR APPRAISING REAL PROPERTY IN SECTIONS 5713.01 AND 5713.03 OF THE
REVISED
CODE.
(4) THE AUDITOR SHALL PLACE THE TRUE VALUE OF EACH HOME
ON THE MANUFACTURED HOME TAX LIST UPON COMPLETION OF AN
APPRAISAL.
(5)(a) IF THE AUDITOR CHANGES THE TRUE VALUE OF A
HOME, THE AUDITOR SHALL NOTIFY THE OWNER OF THE HOME IN WRITING,
DELIVERED BY MAIL OR IN PERSON. THE NOTICE SHALL BE GIVEN AT
LEAST THIRTY DAYS PRIOR TO THE ISSUANCE OF ANY TAX BILL THAT
REFLECTS THE CHANGE. FAILURE TO RECEIVE THE NOTICE
DOES NOT INVALIDATE ANY PROCEEDING UNDER THIS SECTION.
(b) ANY OWNER OF A HOME WHO DISAGREES WITH A CHANGE
TO THE TRUE VALUE OF THE HOME MAY FILE A COMPLAINT WITH THE
COUNTY BOARD OF REVISION ON OR BEFORE THE THIRTY-FIRST DAY OF MARCH
OF THE ENSUING TAX YEAR. THE BOARD SHALL
HEAR AND INVESTIGATE THE COMPLAINT AND MAY TAKE ACTION ON IT AS
PROVIDED UNDER SECTIONS 5715.11 TO 5715.19 OF THE
REVISED
CODE.
(c) IF THE COUNTY BOARD OF REVISION DETERMINES, PURSUANT TO A
COMPLAINT AGAINST THE VALUATION OF A MANUFACTURED OR MOBILE HOME
FILED UNDER THIS SECTION, THAT THE AMOUNT OF TAXES, ASSESSMENTS,
OR OTHER CHARGES PAID WAS IN EXCESS OF THE AMOUNT DUE
BASED ON THE VALUATION AS FINALLY DETERMINED, THEN THE
OVERPAYMENT SHALL BE REFUNDED IN THE MANNER PRESCRIBED IN
SECTION 5715.22 OF THE REVISED
CODE.
(d) PAYMENT OF ALL OR PART OF A TAX UNDER THIS
SECTION FOR ANY YEAR FOR WHICH A COMPLAINT IS PENDING BEFORE THE
COUNTY BOARD OF REVISION DOES NOT ABATE THE COMPLAINT OR IN ANY
WAY AFFECT THE HEARING AND DETERMINATION THEREOF.
Sec. 4503.061. (A) The procedures set forth in this
division shall be followed in those counties that have adopted a
permanent manufactured home registration system, as provided in
division (D) of this section
ALL MANUFACTURED AND MOBILE HOMES SHALL BE
LISTED ON EITHER THE REAL PROPERTY TAX LIST OR THE MANUFACTURED
HOME TAX LIST OF THE COUNTY IN WHICH THE HOME HAS SITUS. EACH
OWNER SHALL FOLLOW THE PROCEDURES IN THIS SECTION TO IDENTIFY
THE HOME TO THE COUNTY AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN
WHICH THE HOME HAS SITUS SO THAT THE AUDITOR MAY PLACE THE HOME ON THE
APPROPRIATE TAX LIST.
(B) WHEN A MANUFACTURED OR MOBILE HOME FIRST
ACQUIRES SITUS IN THIS STATE AND IS SUBJECT TO REAL PROPERTY
TAXATION PURSUANT TO DIVISION (B)(1) OR (2) OF SECTION 4503.06 OF
THE
REVISED CODE, THE OWNER SHALL SURRENDER
THE CERTIFICATE OF TITLE TO THE CLERK OF THE COURT OF COMMON PLEAS
THAT ISSUED IT PURSUANT TO SECTION 4505.11 OF THE
REVISED CODE. AFTER THE CLERK HAS
INACTIVATED THE CERTIFICATE OF TITLE, THE OWNER SHALL PRESENT TO
THE AUDITOR OF THE COUNTY CONTAINING THE TAXING DISTRICT IN
WHICH THE HOME HAS ITS SITUS, EVIDENCE OF THE
INACTIVATION, PROOF THAT ANY TAXES DUE DURING THE
PRECEDING FIVE YEARS HAVE BEEN PAID, AND PROOF THAT A RELOCATION
NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED UNDER THIS
SECTION. UPON RECEIVING THE REQUIRED EVIDENCE AND PROOFS, THE AUDITOR
SHALL PLACE THE HOME ON THE REAL PROPERTY TAX LIST AND PROCEED
TO TREAT THE HOME AS OTHER PROPERTIES ON THAT LIST.
(C)(1) When a manufactured OR MOBILE home SUBJECT TO A
MANUFACTURED HOME TAX first acquires a situs in any county in
this
state or is relocated to another county and is subject to the tax as provided
in section 4503.06 of the Revised Code THAT HAS ADOPTED A PERMANENT
MANUFACTURED HOME REGISTRATION SYSTEM, AS PROVIDED IN DIVISION (F)
OF
THIS SECTION, the owner, WITHIN THIRTY DAYS AFTER THE HOME
ACQUIRES SITUS UNDER SECTION 4503.06 OF THE REVISED
CODE, shall register the manufactured home with the
county auditor of the county containing the taxing district in
which the manufactured home has its situs on or prior to the date
the tax is due and payable. For the first registration in each
county of situs, the owner or vendee in possession shall present
to the county auditor an Ohio certificate of title, certified
copy of the certificate of title, or memorandum certificate of
title as such are required by law, and proof, as required by the
county auditor, that the manufactured home, if it HAS PREVIOUSLY
BEEN OCCUPIED AND is being relocated in that county, has been
previously registered, and THAT any
taxes due after December 31, 1979, during the preceding five
years AND FOR THE CURRENT YEAR have been paid.
Upon the first registration of a manufactured home,
the county auditor shall issue an advance payment certificate,
stating the amount of annual tax due, to be presented to the
county treasurer with the payment of the tax that is due, AND
THAT A RELOCATION NOTICE WAS OBTAINED FOR THE HOME IF REQUIRED BY DIVISION
(H) OF THIS SECTION.
(2) When a manufactured OR MOBILE home is registered for the first
time in a county and when the total tax due has been paid as required
by division (G)(F) of section 4503.06 of the Revised Code
OR DIVISIONS (E) AND (H) OF THIS SECTION, the
county treasurer shall note by writing or by a stamp on the
certificate of title, certified copy of certificate of title, or
memorandum certificate of title that the manufactured home has
been registered and that the taxes due, IF ANY, have been
paid for the PRECEDING FIVE YEARS AND FOR THE
current half-year period YEAR. The treasurer shall then issue a
certificate evidencing registration and a decal to be displayed
on the street side of the manufactured home. Such certificate is
valid in any county in this state during the year for which it is
issued.
(3) For each year thereafter, the county auditor shall issue an
advance payment certificate to be presented to the county
treasurer with the payment of the tax that is due. When the
total tax due has been paid as required by division (G)(F) of
section 4503.06 of the Revised Code, the county treasurer shall
issue a certificate evidencing registration that shall be valid
in any county in this state during the year for which the
certificate is issued.
(4) The permanent decal issued under this division is valid
during the period of ownership, except that when a manufactured
home is relocated in another county the owner shall apply for a
new registration as required by this section and section 4503.06
of the Revised Code.
(B) The procedures set forth in this division shall be
followed in those counties that have not adopted a permanent
registration system.
(D)(1) All owners of manufactured OR MOBILE homes SUBJECT TO THE
MANUFACTURED HOME TAX having a situs in this
state and subject to the tax A COUNTY THAT HAS NOT ADOPTED A PERMANENT
REGISTRATION SYSTEM, as provided in DIVISION (F) OF
THIS section 4503.06 of the Revised Code, shall REGISTER
THE
HOME WITHIN THIRTY DAYS AFTER THE HOME ACQUIRES SITUS UNDER SECTION 4503.06
OF THE REVISED CODE AND THEREAFTER SHALL annually
register such manufactured THE home with the county auditor of the
county containing the taxing
district in which the manufactured home has its situs on or prior
to the date the tax is due and payable.
(2) Upon the annual registration, the county auditor shall
issue an advance payment certificate, stating the amount of
annual MANUFACTURED HOME tax due, to be presented to the county
treasurer with the payment of the tax that is due. When a manufactured OR
MOBILE home is registered and when the tax for the current one-half year has
been paid as required by division (G)(F) of section 4503.06
of
the Revised Code, the county treasurer shall issue a certificate
evidencing registration and a decal. Such certificate and decal
are valid in any county in this state during the year for which
they are issued. The decal shall be displayed on the street side
of the manufactured home.
(3) For the first annual registration in each county of situs,
the county auditor shall require the owner or vendee to present
an Ohio certificate of title, certified copy of the certificate
of title, or memorandum certificate of title as such are required
by law, and proof, as required by the county auditor, that the
manufactured OR MOBILE home has been previously registered and,
IF SUCH REGISTRATION WAS REQUIRED, that the
taxes due after December 31, 1979, IF ANY, have been paid
for the
preceding five years AND FOR THE CURRENT YEAR, AND THAT A RELOCATION NOTICE
WAS OBTAINED FOR THE
HOME IF REQUIRED BY DIVISION (H) OF THIS SECTION. When the
county treasurer receives the tax
payment, he THE COUNTY TREASURER shall note by writing or by a
stamp on the
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title that the manufactured home has
been registered for the current year and that the MANUFACTURED HOME
taxes due, IF ANY, have
been paid for the PRECEDING FIVE YEARS AND FOR THE current half-year
period YEAR.
(4) For subsequent annual registrations, the auditor may
require the owner or vendee in possession to present an Ohio
certificate of title, certified copy of the certificate of title,
or memorandum certificate of title to the county treasurer upon
payment of the MANUFACTURED HOME tax that is due.
(C)(E)(1) Upon the application to transfer ownership of a
manufactured OR MOBILE home FOR WHICH MANUFACTURED HOME TAXES ARE PAID
PURSUANT TO DIVISION (C) OF SECTION 4503.06 of the Revised Code the clerk of the
court of common pleas shall not issue any certificate of title which
THAT does not contain thereon
or have attached thereto an
BOTH OF THE FOLLOWING:
(a) AN endorsement of the county treasurer
AUDITOR stating that the manufactured home has been registered
for each
year of ownership and that all MANUFACTURED HOME taxes due after
December 31, 1979, imposed pursuant to section 4503.06 of the Revised
Code, have been paid;
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE
MANUFACTURED HOME TRANSFER TAX IMPOSED PURSUANT TO
SECTION 322.06 OF THE REVISED CODE HAS BEEN PAID. If
the clerk establishes that
(2) IF all the taxes have not
been paid, he THE CLERK shall notify the vendee to contact the county
treasurer of the county containing the taxing district in which
the manufactured home has its situs at the time of the proposed
transfer. The county treasurer shall then collect all the taxes
that are due after December 31, 1979, for the year of the
transfer and all previous years not exceeding a total of five
years. He THE COUNTY TREASURER shall distribute that part of the
collection owed to
the county treasurer of other counties in the event IF the
manufactured home had its situs in another county during a
particular year when the unpaid tax became due and payable. The
burden to prove the situs of the manufactured home in the years
that the taxes were not paid is on the transferor of the
manufactured home.
(3) Once the transfer is complete and the certificate of title
has been issued, the transferee shall register the manufactured OR MOBILE
home with the county auditor of the county containing the taxing
district in which the manufactured home has its situs at the time
of the transfer. The transferee need not pay the annual tax for
the year of acquisition when IF the original owner has already paid
the annual tax for that year. If the transferee is not required
to pay the annual tax during the year of acquisition, then the
registration made during the year of acquisition shall not be
considered a first registration for purposes of this section.
(D)(F) The county auditor may adopt a permanent registration
system and issue a permanent decal with the first registration as
prescribed by the tax commissioner.
(E)(G) When any manufactured OR MOBILE home required to be
registered by this section is not registered, the owner of such
manufactured
home shall be fined not less than twenty-five nor more than fifty
dollars THE COUNTY AUDITOR SHALL IMPOSE A PENALTY OF
ONE HUNDRED DOLLARS UPON THE OWNER AND DEPOSIT THE AMOUNT TO THE CREDIT OF THE
COUNTY REAL ESTATE ASSESSMENT FUND TO BE USED TO PAY THE COSTS OF
ADMINISTERING THIS SECTION AND SECTION 4503.06 of the Revised Code. IF UNPAID, THE
PENALTY SHALL CONSTITUTE A LIEN ON THE HOME AND SHALL BE ADDED
BY THE COUNTY AUDITOR TO THE MANUFACTURED HOME TAX LIST FOR
COLLECTION.
(H)(1) BEFORE MOVING A MANUFACTURED OR MOBILE HOME ON
PUBLIC ROADS FROM ONE ADDRESS TO ANOTHER ADDRESS WITHIN THIS
STATE, THE OWNER OF THE HOME SHALL OBTAIN A RELOCATION NOTICE, AS PROVIDED BY
THIS
SECTION, FROM THE AUDITOR OF THE COUNTY IN WHICH THE HOME IS LOCATED IF THE
HOME IS CURRENTLY SUBJECT TO TAXATION PURSUANT TO SECTION 4503.06 of the Revised Code. THE
AUDITOR SHALL CHARGE FIVE DOLLARS FOR THE NOTICE, AND
DEPOSIT THE AMOUNT TO THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND TO
BE USED TO PAY THE COSTS OF ADMINISTERING THIS SECTION AND SECTION 4503.06
of the Revised Code. THE AUDITOR SHALL NOT ISSUE A RELOCATION NOTICE UNLESS ANY TAXES OWED
ON
THE HOME UNDER SECTION 4503.06 OF THE
REVISED CODE HAVE BEEN PAID.
(2) IF A MANUFACTURED OR MOBILE HOME IS NOT YET SUBJECT TO TAXATION UNDER
SECTION 4503.06 OF THE
REVISED CODE, THE OWNER OF THE HOME SHALL OBTAIN A
RELOCATION NOTICE FROM THE DEALER OR MANUFACTURER OF THE HOME. THE DEALER OR
MANUFACTURER OF THE HOME SHALL PROVIDE THE AUDITOR OF THE COUNTY IN WHICH THE
HOME IS TO BE LOCATED WRITTEN NOTICE OF THE NAME OF THE PURCHASER OF THE
HOME,
THE REGISTRATION NUMBER OF THE HOME, AND THE ADDRESS OR LOCATION TO WHICH THE
HOME IS TO BE MOVED. THE COUNTY AUDITOR SHALL PROVIDE TO
EACH MANUFACTURED AND MOBILE HOME DEALER AND MANUFACTURER, WITHOUT
CHARGE, A SUPPLY OF RELOCATION NOTICES TO BE DISTRIBUTED
TO PURCHASERS PURSUANT TO THIS SECTION.
(3) THE NOTICE SHALL BE IN THE FORM OF A ONE-FOOT
SQUARE YELLOW SIGN WITH THE WORDS "MANUFACTURED HOME RELOCATION NOTICE"
PRINTED PROMINENTLY ON IT. THE NAME OF THE OWNER OF THE
HOME, THE HOME'S REGISTRATION NUMBER, AND THE COUNTY IN WHICH
THE NOTICE IS ISSUED SHALL ALSO BE ENTERED ON THE NOTICE.
(4) THE RELOCATION NOTICE MUST BE ATTACHED TO THE REAR OF
THE HOME WHEN THE HOME IS BEING MOVED ON A PUBLIC ROAD. EXCEPT
AS PROVIDED IN DIVISION (H)(5)
OF THIS SECTION, NO PERSON SHALL DRIVE A MOTOR VEHICLE MOVING A
MANUFACTURED OR MOBILE HOME ON A PUBLIC ROAD FROM ONE ADDRESS TO
ANOTHER ADDRESS WITHIN THIS STATE UNLESS A RELOCATION NOTICE IS
ATTACHED TO THE REAR OF THE HOME.
(5) IF THE COUNTY AUDITOR DETERMINES THAT A
MANUFACTURED OR MOBILE HOME HAS BEEN MOVED WITHOUT A NOTICE AS
REQUIRED UNDER THIS DIVISION, THE AUDITOR
SHALL IMPOSE A PENALTY OF ONE HUNDRED DOLLARS UPON THE OWNER OF THE HOME AND
UPON THE PERSON WHO MOVED THE HOME AND DEPOSIT THE AMOUNT TO THE CREDIT OF
THE
COUNTY REAL ESTATE ASSESSMENT FUND TO PAY THE COSTS OF ADMINISTERING THIS
SECTION AND SECTION 4503.06 of the Revised Code.
IF THE PENALTY ON THE OWNER IS UNPAID, THE PENALTY SHALL CONSTITUTE A LIEN ON
THE HOME AND
THE AUDITOR SHALL ADD THE PENALTY TO THE MANUFACTURED HOME TAX
LIST FOR COLLECTION.
Sec. 4503.062. Every operator of a manufactured home court
or park OR PROPERTY ON WHICH ONE OR MORE MANUFACTURED OR MOBILE HOMES ARE
LOCATED, or every owner of property used for such purposes when
there is no operator, EVERY OWNER OF PROPERTY ON WHICH ONE OR MORE
MANUFACTURED OR MOBILE HOMES ARE LOCATED, shall keep a register of
all manufactured AND MOBILE
homes which THAT make use of the court, park, or property. The
register shall set forth CONTAIN:
(A) The name of the owner and all inhabitants of each
manufactured home;
(B) The ages of all inhabitants;
(C) The permanent and temporary post office addresses of
all inhabitants;
(D) The license numbers NUMBER of all units EACH UNIT;
(E) The state issuing such licenses EACH LICENSE;
(F) The date of arrival and of departure of each
manufactured home. The register shall be open to inspection by
the county auditor, his THE AUDITOR'S agents, and all law enforcement
agencies
at all times.
When any ANY person, required by this section to keep a
register of all manufactured homes, WHO fails to comply with the
provisions concerning such register, he THIS SECTION shall be fined not
less
than twenty-five nor more than one hundred dollars.
Sec. 4503.063. The county auditor and county treasurer may
appoint any suitable residents of the county as their deputies to
perform any of the duties required of them by sections 4503.06,
4503.061, and 4503.062 of the Revised Code.
The tax commissioner shall prescribe forms which shall
contain all relevant information necessary in the collection and
payment of the tax and the registration of manufactured AND MOBILE homes, as
provided in sections 4503.06 and 4503.061 of the Revised Code,
and shall provide such other assistance as necessary to enable
the county auditor to administer this tax.
Sec. 4503.064. As used in sections 4503.064 to 4503.069 of
the Revised Code:
(A) "Sixty-five years of age or older" means a person who
will be age sixty-five or older in the calendar year following
the year of application for reduction in the assessable value of
his THE PERSON'S manufactured OR MOBILE home.
(B) "Total income" means the adjusted gross income of the
owner and his THE OWNER'S spouse for the year preceding the year
in which
application for a reduction in taxes is made, as determined under
the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.
1, as amended, adjusted as follows:
(1) Subtract the amount of disability benefits included in
adjusted gross income but not to exceed five thousand two hundred
dollars, except subtract the entire amount of disability benefits
included in adjusted gross income that are paid by the veteran's
administration or a branch of the armed forces of the United
States on account of an injury or disability;
(2) Add old age and survivors benefits received pursuant
to the "Social Security Act" that are not included in adjusted
gross income;
(3) Add retirement, pension, annuity, or other retirement
payments or benefits not included in adjusted gross income;
(4) Add tier I and II railroad retirement benefits
received pursuant to the "Railroad Retirement Act," 50 Stat. 307,
45 U.S.C. 228;
(5) Add interest on federal, state, and local government
obligations.
(C) "Old age and survivors benefits received pursuant to
the 'Social Security Act'" or "tier I railroad retirement
benefits received pursuant to the 'Railroad Retirement Act'"
means:
(1) The old age benefits payable under the social security
or railroad retirement laws in effect on the last day of the
calendar year preceding the year in which the applicant's
application for reduction is first successfully made, or, if no
such benefits are payable that year, old age benefits payable the
first succeeding year in which old age benefits under the social
security or railroad retirement laws are payable, except in those
cases where a change in social security or railroad retirement
benefits results in a reduction in income.
(2) The lesser of:
(a) Survivors benefits payable under the social security
or railroad retirement laws in effect on the last day of the
calendar year preceding the year in which the applicant's
application for reduction is first successfully made, or, if no
such benefits are payable that year, survivors benefits payable
the first succeeding year in which survivors benefits are
payable; or
(b) Old age benefits of the deceased spouse, as determined
under division (C)(1) of this section, upon which the surviving
spouse's survivors benefits are based under the social security
or railroad retirement laws, except in those cases where a change
in benefits would cause a reduction in income.
Survivors benefits are those described in division
(C)(2)(b) of this section only if the deceased spouse received
old age benefits in the year in which the deceased died. If the
deceased spouse did not receive old age benefits in the year in
which the deceased died, then survivors benefits are those
described in division (C)(2)(a) of this section.
(D) "Permanently and totally disabled" means a person who,
on the first day of January of the year of application, including
late application, for reduction in the assessable value of a
manufactured OR MOBILE home, has some impairment in body or mind that makes
him THE PERSON unfit to work at any substantially remunerative
employment
which he THE PERSON is reasonably able to perform and which
will, with
reasonable probability, continue for an indefinite period of at
least twelve months without any present indication of recovery
therefrom or has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
(E) "Homestead exemption" means the reduction in taxes
allowed under division (A) of section 323.152 of the Revised Code
for the year in which an application is filed under section
4503.066 of the Revised Code.
(F) "Manufactured home" has the meaning given in division
(O)(C)(4) of section 4501.01 3781.06 of the
Revised Code, and includes a
structure consisting of two manufactured homes that were
purchased either together or separately and are combined to form
a single dwelling, BUT DOES NOT INCLUDE A MANUFACTURED HOME
THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF SECTION
4503.06
of the Revised Code.
(G) "MOBILE HOME" HAS
THE MEANING GIVEN IN DIVISION
(O) OF SECTION 4501.01 OF THE
REVISED
CODE AND INCLUDES A STRUCTURE
CONSISTING OF TWO MOBILE HOMES THAT WERE PURCHASED TOGETHER OR
SEPARATELY AND COMBINED TO FORM A SINGLE DWELLING, BUT DOES NOT INCLUDE A
MOBILE HOME THAT IS TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B)
OF
SECTION 4503.06 of the Revised Code.
(H) "Late application" means an application filed with an
original application under division (A)(3) of section 4503.066 of
the Revised Code.
Sec. 4503.065. This section applies to any of the
following:
(A) An individual who is permanently and totally disabled;
(B) An individual who is sixty-five years of age or older;
(C) An individual who is the surviving spouse of a
deceased person who was permanently and totally disabled or
sixty-five years of age or older and who applied and qualified
for a reduction in assessable value under this section in the
year in which he died OF DEATH, provided the surviving spouse
is
at least
fifty-nine but not sixty-five or more years of age on the date
the deceased spouse dies.
The assessable value of MANUFACTURED HOME TAX ON a manufactured
OR MOBILE home THAT IS PAID PURSUANT TO DIVISION (C) OF
SECTION
4503.06 of the Revised Code AND that is owned
and occupied as a home by an individual whose domicile is in this
state and to whom this section applies, shall be reduced
according to the schedule below for any tax year for which the
owner obtains a certificate of reduction from the county auditor
under section 4503.067 of the Revised Code, provided such THE
individual did not acquire ownership from a person, other than
his THE INDIVIDUAL'S spouse, related by consanguinity or
affinity for the purpose
of qualifying for the reduction in assessable value. An owner
includes a settlor of a revocable inter vivos trust holding the
title to a manufactured OR MOBILE home occupied by the settlor as of
right under the trust. THE REDUCTION SHALL EQUAL THE AMOUNT OBTAINED BY
MULTIPLYING THE TAX RATE FOR THE TAX YEAR FOR WHICH THE
CERTIFICATE IS ISSUED BY THE REDUCTION IN ASSESSABLE VALUE SHOWN
IN THE FOLLOWING SCHEDULE.
| Reduce Assessable Value |
Total Income | by the Lesser of: |
| Column A Column B |
$10,800 or less | $5,000 or seventy-five per cent |
More than $10,800 but not more than $15,800 | $3,000 or sixty per cent |
More than $15,800 but not more than $20,800 | $1,000 or twenty-five per cent |
More than $20,800 | -0- |
If the owner or the spouse of the owner of a manufactured OR MOBILE
home is eligible for a homestead exemption on the land upon which
the manufactured home is located, the reduction in assessable
value to which he THE OWNER OR SPOUSE is entitled under this
section shall not exceed
the difference between the reduction in taxable value to which he
THE OWNER OR SPOUSE is entitled under column A of the above schedule
and the amount of the reduction in taxable value that was used to compute the
homestead exemption.
No reduction shall be made on the assessable value of the
manufactured home of any person convicted of violating division
(C) or (D) of section 4503.066 of the Revised Code for a period
of three years following the conviction.
Sec. 4503.066. (A)(1) To obtain a reduction in the
assessable value of a manufactured OR MOBILE home under section 4503.065 of
the Revised Code, the owner of a manufactured THE home shall file an
application with the county auditor of the county in which his
manufactured THE home is located. An application for reduction in
assessable value based upon a physical disability shall be
accompanied by a certificate signed by a physician, and an
application for reduction in assessable value based upon a mental
disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state.
The certificate shall attest to the fact that the applicant is
permanently and totally disabled, shall be in a form that the
department of taxation requires, and shall include the definition
of totally and permanently disabled as set forth in section
4503.064 of the Revised Code. An application for reduction in
assessable value based upon a disability certified as permanent
and total by a state or federal agency having the function of so
classifying persons shall be accompanied by a certificate from
that agency.
(2) Each application shall constitute a continuing
application for a reduction in assessable value for each year in
which the manufactured OR MOBILE home is occupied by the applicant and in
which the amount of the reduction in assessable value to which he
is entitled does not exceed either the amount or per cent of the
reduction to which he was entitled for the year in which the
application was first filed. Failure to receive a new
application or notification under division (B) of this section
after a certificate of reduction has been issued under section
4503.067 of the Revised Code is prima-facie evidence that the
original applicant is entitled to the reduction in assessable
value calculated on the basis of the information contained in his
THE original application. The original application and any
subsequent application shall be in the form of a signed statement
and shall be filed not later than the first Monday in June. The
statement shall be on a form, devised and supplied by the tax
commissioner, that shall require no more information than is
necessary to establish the applicant's eligibility for the
reduction in assessable value and the amount of the reduction to
which he THE APPLICANT is entitled. The form shall contain a
statement that
signing such application constitutes a delegation of authority by
the applicant to the county auditor to examine any financial
records that relate to income earned by the applicant as stated
on the application for the purpose of determining eligibility
under, or possible violation of, division (C) or (D) of this
section. The form also shall contain a statement that conviction
of willfully falsifying information to obtain a reduction in
assessable value or failing to comply with division (B) of this
section shall result in the revocation of the right to the
reduction for a period of three years.
(3) A late application for a reduction in assessable value
for the year preceding the year for which an original application
is filed may be filed with an original application. If the
auditor determines that the information contained in the late
application is correct, he THE AUDITOR shall determine both the
amount of the
reduction in assessable value to which the applicant would have
been entitled for the current tax year had his THE application
been
timely filed and approved in the preceding year, and the amount
the taxes levied under section 4503.06 of the Revised Code for
the current year would have been reduced as a result of the
reduction in assessable value. When an applicant is permanently
and totally disabled on the first day of January of the year in
which he THE APPLICANT files a late application, the auditor, in
making his THE
determination of the amounts of the reduction in assessable value
and taxes under division (A)(3) of this section, is not required
to determine that the applicant was permanently and totally
disabled on the first day of January of the preceding year.
The amount of the reduction in taxes pursuant to a late
application shall be treated as an overpayment of taxes by the
applicant. The auditor shall credit the amount of the
overpayment against the amount of the taxes or penalties then due
from the applicant, and, at the next succeeding settlement, the
amount of the credit shall be deducted from the amount of any
taxes or penalties distributable to the county or any taxing unit
in the county that has received the benefit of the taxes or
penalties previously overpaid, in proportion to the benefits
previously received. If, after the credit has been made, there
remains a balance of the overpayment, or if there are no taxes or
penalties due from the applicant, the auditor shall refund that
balance to the applicant by a warrant drawn on the county
treasurer in favor of the applicant. The treasurer shall pay the
warrant from the general fund of the county. If there is
insufficient money in the general fund to make the payment, the
treasurer shall pay the warrant out of any undivided manufactured OR MOBILE
home taxes subsequently received by him THE TREASURER for
distribution to the
county or taxing district in the county that received the benefit
of the overpaid taxes, in proportion to the benefits previously
received, and the amount paid from the undivided funds shall be
deducted from the money otherwise distributable to the county or
taxing district in the county at the next or any succeeding
distribution. At the next or any succeeding distribution after
making the refund, the treasurer shall reimburse the general fund
for any payment made from that fund by deducting the amount of
that payment from the money distributable to the county or other
taxing unit in the county that has received the benefit of the
taxes, in proportion to the benefits previously received. On the
second Monday in September of each year, the county auditor shall
certify the total amount of the reductions in taxes made in the
current year under division (A)(3) of this section to the tax
commissioner who shall treat that amount as a reduction in taxes
for the current tax year and shall make reimbursement to the
county of that amount in the manner prescribed in section
4503.068 of the Revised Code, from moneys appropriated for that
purpose.
(B) If in any year after an application has been filed
under division (A) of this section the owner no longer qualifies
for the reduction in assessable value for which he THE OWNER was
issued a
certificate or qualifies for a reduction that is less than either
the per cent or amount of the reduction to which he THE OWNER
was entitled
in the year the application was filed, the owner shall notify the
county auditor that he THE OWNER is not qualified for a
reduction in the
assessable value of his manufactured THE home or file a new
application under division (A) of this section.
During January of each year, the county auditor shall
furnish each person issued a certificate of reduction in value,
by ordinary mail, a form on which to report any changes in total
income that would have the effect of increasing or decreasing the
reduction to which he THE PERSON is entitled, changes in
ownership of the
manufactured home, including changes in or revocation of a
revocable inter vivos trust, changes in disability, and other
changes in the information earlier furnished the auditor relative
to his THE application. The form shall be completed
and returned to
the auditor not later than the first Monday in June if the
changes would affect the level of reduction in assessable value.
(C) No person shall knowingly make a false statement for
the purpose of obtaining a reduction in assessable value under
section 4503.065 of the Revised Code.
(D) No person shall knowingly fail to notify the county
auditor of any change required by division (B) of this section
that has the effect of maintaining or securing a reduction in
assessable value of his manufactured THE home in excess of the
reduction allowed under section 4503.065 of the Revised Code.
(E) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 4503.064 to 4503.069 of the Revised Code.
Sec. 4503.067. (A) At the same time the advance payment
certificate for the first half of the tax year is issued, the
county auditor shall issue a certificate of reduction in
assessable value of a manufactured OR MOBILE home in triplicate for each
person who has complied with section 4503.066 of the Revised Code
and been found by the auditor to be entitled to a reduction of
assessable value for the succeeding tax year. The certificate
shall set forth the assessable value of the manufactured home
calculated under section 4503.06 of the Revised Code and the
amount of the reduction in assessable value of the manufactured
home calculated under section 4503.065 of the Revised Code. Upon
issuance of the certificate, the auditor shall reduce the
assessable value of the manufactured home for the succeeding tax
year by the required amount and forward one copy of the
certificate to the county treasurer. The auditor shall retain
the original and forward the remaining copy to the recipient with
the advance payment certificate submitted pursuant to section
4503.061 of the Revised Code.
(B) If the application or a continuing application is not
approved, the auditor shall notify the applicant of the reasons
for denial no later than the first Monday in October. If a
person believes that his THE PERSON'S application for reduction
in
assessable
value of a manufactured home has been
improperly denied or is for
less than that to which he THE PERSON is entitled, he
THE PERSON may file an appeal
with the county board of revision no later than the thirty-first
day of January of the following calendar year. The appeal shall
be treated in the same manner as a complaint relating to the
valuation or assessment of real property under Chapter 5715. of
the Revised Code.
Sec. 4503.19. Upon the filing of an application for
registration and the payment of the tax therefor, the registrar
of motor vehicles or a deputy registrar shall determine whether the owner has
previously been issued license plates for the motor vehicle
described in the application. If no license plates have previously been
issued to the owner for that motor vehicle, the registrar or deputy registrar
shall assign to the motor vehicle a distinctive number and issue
and deliver to the owner in such manner as the registrar may
select a certificate of registration, in such form as the
registrar shall
prescribe, and, except as otherwise provided in this section, two
license plates, duplicates of each other, and a validation
sticker, or a validation
sticker alone, to be attached to the number plates as
provided in section
4503.191 of the Revised Code. The registrar or deputy registrar also shall
charge the owner any fees required under division (C) of section 4503.10 of
the Revised Code. Trailers, manufactured homes, MOBILE HOMES,
semitrailers, the manufacturer thereof, the
dealer, or in transit companies therein, shall be issued one
license plate only and one validation sticker, or a validation sticker
alone, which license plate and validation sticker shall be displayed
only on the rear of such vehicles. A commercial tractor that
does not receive an apportioned license plate under the
international registration plan shall be issued two license
plates and one validation sticker, which
validation sticker shall be displayed on the front of the
commercial tractor. An apportioned vehicle receiving an
apportioned
license plate under the international registration plan shall be
issued one license plate only and one validation sticker, or a validation
sticker alone; the license plate shall be displayed only on the front of
a semitractor and on the rear of all other vehicles. School
buses shall not be issued license plates, but shall bear
identifying numbers in the manner prescribed by section 4511.764
of the Revised Code. The certificate of registration and license plates and
validation stickers, or validation stickers
alone, shall be issued and delivered to the owner in person or by
mail. Chauffeured limousines shall be issued license plates, a
validation sticker, and a livery sticker as provided in section
4503.24 of the Revised Code. In the event of the loss,
mutilation, or destruction of any certificate of registration, or
of any license plates or validation stickers, or in the event the owner
chooses to replace license plates previously issued for a motor vehicle,
or the registration certificate and license plates have been impounded as
provided by division (F)(1) of section 4507.02 and division
(A)(2) of section 4507.16 of the Revised Code, the owner of a motor
vehicle, or manufacturer or dealer, may obtain from the
registrar, or from a deputy registrar if authorized by the registrar, a
duplicate thereof or new license plates bearing a different number, if the
registrar
considers it advisable, upon filing an application prescribed by the
registrar, and upon paying a fee of one dollar for such certificate of
registration, a fee of five dollars for each set of two
license plates, or three dollars for each single license plate or
validation sticker. In addition, each applicant for a replacement
certificate of
registration, license plate, or validation sticker shall pay the fees provided
in divisions (C) and (D) of section 4503.10 of the Revised Code.
Additionally, the registrar and each deputy registrar who
either issues license plates and a validation sticker for use on
any vehicle other than a
commercial tractor, semitrailer, or apportioned vehicle, or who issues
a validation sticker alone for use on such a vehicle and the owner
has changed the owner's county of residence since the
owner last was issued county
identification stickers, also shall issue and deliver to the
owner either one or two county identification stickers, as appropriate,
which shall be attached to the
license plates in a manner
prescribed by the director of public safety. The county
identification stickers shall prominently identify by name or number
the county in which the owner of the vehicle resides at the time of
registration.
Sec. 4503.21. No person who is the owner or operator of a
motor vehicle shall fail to display in plain view on the front
and rear of the motor vehicle the distinctive number and
registration mark, including any county identification sticker
and any validation sticker issued under sections 4503.19 and
4503.191 of the Revised Code, furnished by the director of public
safety, except that a manufacturer of motor vehicles or dealer
therein, the holder of an in transit permit, and the owner or
operator of a motorcycle, motorized bicycle, manufactured home,
MOBILE HOME, trailer, or semitrailer shall display on the rear
only. A motor vehicle that is issued two license plates shall
display the validation sticker only on the rear license plate, except that a
commercial tractor that does not receive an apportioned license plate
under the international registration plan shall
display the validation sticker on the front of the
commercial tractor. An
apportioned vehicle receiving an apportioned license plate under
the international registration plan shall display the license plate
only on the front of a commercial tractor and on the rear
of all other
vehicles. All license plates shall be securely
fastened so as not to swing, and shall not be covered by any material that
obstructs their visibility.
No person to whom a temporary license placard or windshield
sticker has been issued for the use of a motor vehicle under
section 4503.182 of the Revised Code, and no operator of
that motor vehicle, shall fail to display the
temporary license
placard in plain view from the rear of the vehicle either in the
rear window or on an external rear surface of the motor vehicle,
or fail to display the windshield sticker in plain view on
the rear window of the motor vehicle. No temporary license
placard or windshield sticker shall be covered by any material
that obstructs its visibility.
Sec. 4503.99. (A) Whoever violates section 4503.05, 4503.11, or 4503.12,
division (A) of section 4503.182, section 4503.28, 4503.44, 4503.46, or
4503.47, or division (C), (D), or (E) of section 4503.066 of the Revised Code
is guilty of a misdemeanor of the fourth degree.
(B) Whoever violates DIVISION (H)(4) OF section 4503.061,
OR SECTION 4503.19, 4503.21, or 4503.34 of the
Revised Code is guilty of a minor misdemeanor.
(C) Whoever violates division (B) of section 4503.182 of the Revised Code is
guilty of a misdemeanor of the first degree.
(D) Whoever violates division (A) of section 4503.236 of the Revised Code is
guilty of a misdemeanor of the second degree.
(E) Whoever violates section 4503.30, division (B) of section
4503.301, or
section 4503.32 of the Revised Code is guilty of a misdemeanor of the third
degree.
(F)(1) Whoever violates division (B) of section 4503.033
of the Revised Code
shall be fined one thousand dollars.
(2) Whoever violates division (C) of section 4503.033 of the Revised Code
shall be fined ten thousand dollars.
Sec. 4505.01. (A) As used in this chapter:
(1) "Lien" includes, unless the context requires a different meaning, a
security interest in a motor vehicle.
(2) "Motor vehicle" includes manufactured homes and, MOBILE
HOMES, recreational vehicles,
and
trailers and semitrailers whose weight exceeds four thousand pounds.
(B) The various certificates, applications, and assignments necessary to
provide certificates of title for manufactured homes or, MOBILE
HOMES, recreational vehicles,
and trailers and semitrailers whose weight exceeds four thousand pounds, shall
be made upon forms prescribed by the registrar of motor vehicles.
Sec. 4505.06. (A) Application for a certificate of title
shall be made upon a form prescribed by the registrar of motor
vehicles, and shall be sworn to before a notary public or other
officer empowered to administer oaths. The application shall be
filed with the clerk of the court of common pleas of the county
in which the applicant resides if the applicant is a resident of
this state or, if not a resident, in the county in which the
transaction is consummated. The application shall be accompanied
by the fee prescribed in section 4505.09 of the Revised Code; and
if a certificate of title previously has been issued for the
motor vehicle in this state, it shall be accompanied by that
certificate of title duly assigned, unless otherwise provided in
this chapter. If a certificate of title previously has not been
issued for the motor vehicle in this state, the application,
unless otherwise provided in this chapter, shall be accompanied
by a manufacturer's or importer's certificate or by a certificate of title, bill
of sale, or
other evidence of ownership required by the law of another state
from which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered
in another state, the application also shall be accompanied by
the physical inspection certificate required by section 4505.061
of the Revised Code. If the application is made by two persons
regarding a motor vehicle in which they wish to establish joint
ownership with right of survivorship they may do so as provided
in section 2106.17 of the Revised Code. The clerk shall retain
the evidence of title presented by the applicant and on which the
certificate of title is issued. The clerk shall use reasonable
diligence in ascertaining whether or not the facts in the
application are true by checking the application and documents
accompanying it with the records of motor vehicles in the clerk's office;
if satisfied that the applicant is the owner of the motor vehicle
and that the application is in the proper form, the clerk, within
five business days after the application is filed, shall issue a
certificate of title over the clerk's signature and
sealed with the clerk's seal. For purposes of the transfer of a certificate
of title, if the clerk is satisfied that the secured party has duly discharged
a lien notation, but has not canceled the lien notation with the
clerk of the county of origin, the clerk may cancel the lien notation on
the automated title processing system and notify the clerk of the
county of origin.
In the case of the sale of a motor vehicle by a dealer or a manufactured home
broker to a general buyer or user, the certificate of title shall be
obtained in the name of the buyer by the dealer or the manufactured home
broker upon application signed by the buyer, and shall be issued within
five business days after the application for title is filed with
the clerk.
In all other cases, except as provided in division (D)(2)
of section 4505.11 of the Revised Code, such certificates shall
be obtained by the buyer. In all cases of transfer of
a motor vehicle, the application for certificate of title shall be
filed within thirty days after the assignment or delivery of the
motor vehicle. If an application for a certificate of title is
not filed within that period, the clerk shall collect a fee of
five dollars for the issuance of the certificate, except that no
such fee shall be required from a motor vehicle salvage dealer,
as defined in division (A) of section 4738.01 of the Revised
Code, who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees
established by this chapter, and shall be retained by the clerk. The
registrar shall provide, on the certificate of title form
prescribed by section 4505.07 of the Revised Code, language
necessary to give evidence of the date on which the assignment or
delivery of the motor vehicle was made.
(B) The clerk, except as provided in this section, shall
refuse to accept for filing any application for a certificate of
title and shall refuse to issue a certificate of title unless the
dealer or manufactured home broker or the applicant, in cases in which the
certificate shall be obtained by the buyer, submits with the
application payment of the tax levied by or pursuant to Chapters
5739. and 5741. of the Revised Code. Upon payment of the tax in
accordance with division (E) of this section, the clerk shall
issue a receipt prescribed by the registrar and agreed upon by the tax
commissioner showing payment of the tax or a receipt issued by the
commissioner showing the payment of the tax. When submitting payment of the
tax to the clerk, a dealer shall retain any discount to which the dealer is
entitled under section 5739.12 of the Revised Code.
For receiving and disbursing such taxes paid to the clerk,
the clerk may retain a poundage fee of one and one one-hundredth per cent,
which shall be paid into the certificate of title
administration fund created by section 325.33 of the
Revised Code.
In the case of casual sales of motor vehicles, as defined
in section 4517.01 of the Revised Code, the price
for the purpose of determining the tax shall be the purchase
price on the assigned certificate of title executed
by the seller and filed with the clerk by the
buyer on a form to be prescribed by the registrar, which shall
be prima-facie evidence of the amount for the determination of the tax.
(C)(1) If the transferor indicates on the certificate of title
that the odometer reflects mileage in excess of the designed
mechanical limit of the odometer, the clerk shall enter the
phrase "exceeds mechanical limits" following the mileage
designation. If the transferor indicates on the certificate of
title that the odometer reading is not the actual mileage, the
clerk shall enter the phrase "nonactual: warning -
odometer discrepancy" following the mileage designation. The clerk shall use
reasonable care in transferring the information supplied
by the transferor, but is not liable for any errors or omissions
of the clerk or those of the clerk's deputies in the
performance of the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the
transferor shall swear to the true selling price and, except as
provided in this division, the true odometer reading of the motor
vehicle. The registrar may prescribe an affidavit in which the
seller and buyer provide information pertaining to the odometer
reading of the motor vehicle in addition to that required by this
section, as such information may be required by the United States
secretary of transportation by rule prescribed under authority of
subchapter IV of the "Motor Vehicle Information and Cost Savings
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981.
(2) Division (C)(1) of this
section does not require the giving of information
concerning the odometer and odometer reading of a motor vehicle
when ownership of a motor vehicle is being transferred as a
result of a bequest, under the laws of intestate succession, to a
surviving spouse pursuant to section 2106.17, 2106.18, or 4505.10
of the Revised Code, or in connection with the creation of a
security interest.
(D) When the transfer to the applicant was made in some
other state or in interstate commerce, the clerk, except as
provided in this section, shall refuse to issue any certificate
of title unless the tax imposed by or pursuant to Chapter
5741. of the Revised Code has
been paid as evidenced by a receipt issued by the tax commissioner, or
unless the applicant submits with the application payment of
the tax. Upon payment of the tax in accordance with division
(E) of this section, the clerk shall issue a
receipt prescribed by the
registrar and agreed upon by the tax commissioner, showing
payment of the tax. For receiving and disbursing such taxes paid
to the clerk, the clerk may retain a poundage fee of one
per cent. When the vendor is not regularly engaged in the
business of selling
motor vehicles, the vendor shall not be required to purchase a vendor's
license or make reports concerning such sales.
(E) The clerk shall accept any payment of a tax in cash, or by certified
check, draft, or money order payable to the clerk and submitted with an
application
for a certificate of title under division (B)
or (D) of this section. The clerk also may
accept payment of the tax by corporate, business, or personal check, credit
card, electronic transfer or wire transfer, debit card, or any other accepted
form of payment made payable to the clerk. The clerk may require bonds,
guarantees, or letters of credit to ensure the collection of corporate,
business, or personal
checks. Any service fee charged by a third party to a clerk for the use of
any form of payment may be paid by the clerk from the certificate of title
administration fund created in section 325.33 of the Revised Code, or may be
assessed by the clerk upon the applicant as an additional fee. Upon
collection, the additional fees shall be paid by the clerk into that
certificate of title administration fund.
The clerk shall make a good faith effort to collect any payment of taxes
due but not made because the payment was returned or dishonored, but the clerk
is not personally liable for the payment of uncollected taxes or uncollected
fees. The clerk
shall notify the tax commissioner of any such payment of taxes that is due but
not made and shall furnish such information to the commissioner as the
commissioner requires. The clerk shall deduct the amount of taxes due but not
paid from the clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner may collect
taxes due by assessment in the manner provided in section 5739.13 of the Revised Code.
Any person who presents payment that is returned or dishonored for any
reason is liable to the clerk for payment of a penalty over and above the
amount of the taxes due. The clerk shall determine the amount of the penalty,
which shall be no greater than that amount necessary to compensate the clerk
for banking charges, legal fees, or other expenses incurred by the clerk in
collecting the returned or dishonored payment. The remedies and procedures
provided in this section are in addition to any other available civil or
criminal remedies. Subsequently collected penalties, poundage, and title
fees, less
any title fee due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title administration fund.
Subsequently collected taxes, less poundage, shall be sent by the clerk to the
treasurer of state at the next scheduled periodic remittance of tax payments,
with such information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division.
(F) In the following cases, the clerk shall accept for
filing such application and shall issue a certificate of title
without requiring payment or evidence of payment of the tax:
(1) When the purchaser is this state or any of its
political subdivisions, a church, or an organization whose
purchases are exempted by section 5739.02 of the Revised Code;
(2) When the transaction in this state is not a retail
sale as defined by section 5739.01 of the Revised Code;
(3) When the purchase is outside this state or in
interstate commerce and the purpose of the purchaser is not to
use, store, or consume within the meaning of section 5741.01 of
the Revised Code;
(4) When the purchaser is the federal government;
(5) When the motor vehicle was purchased outside this
state for use outside this state;
(6) When the motor vehicle is purchased by a nonresident
of this state for immediate removal from this state, and will be
permanently titled and registered in another state, as provided
by division (B)(23) of section 5739.02 of the Revised Code, and
upon presentation of a copy of the affidavit provided by that
section, and a copy of the exemption certificate provided by
section 5739.03 of the Revised Code.
The clerk shall forward all payments of taxes, less
poundage fee, to the treasurer of state in a manner to be
prescribed by the tax commissioner and shall furnish such information
to the commissioner as the commissioner requires.
(G) An application, as prescribed by the registrar
and agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The
application shall contain the following notice in bold lettering:
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You
are required by law to state the true selling price. A false statement is in
violation of section 2921.13 of
the Revised Code and is punishable by six months imprisonment or
a fine of up to one thousand dollars, or both. All transfers are
audited by the department of taxation. The seller and buyer must
provide any information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due."
(H) THE CLERK SHALL ACCEPT FOR FILING, PURSUANT TO
CHAPTER 5739. OF THE REVISED
CODE, AN APPLICATION FOR A
CERTIFICATE OF TITLE FOR A MANUFACTURED HOME OR MOBILE HOME
WITHOUT REQUIRING PAYMENT OF ANY TAX PURSUANT TO SECTION
5739.02, 5741.021, 5741.022, OR 5741.023 OF THE
REVISED CODE, OR A RECEIPT ISSUED BY
THE COMMISSIONER SHOWING PAYMENT OF THE TAX. THE COMMISSIONER
SHALL ADMINISTER ANY TAX ON A MANUFACTURED OR MOBILE HOME
PURSUANT TO CHAPTERS 5739. AND 5741. OF THE
REVISED CODE.
Sec. 4505.08. (A) The clerk of the court of common pleas
shall issue certificates of title in duplicate. One copy shall
be retained and filed by the clerk in the
clerk's office. The clerk shall sign
and affix the clerk's seal to the original certificate of
title and, if
there are no liens on the motor vehicle, shall deliver the
certificate to the applicant or the selling dealer. If there are one or more
liens on
the motor vehicle, the certificate of title shall be delivered to
the holder of the first lien or the selling dealer, who shall deliver the
certificate of title to the holder of the first lien.
The registrar of motor vehicles shall prescribe a uniform method of numbering
certificates of title, and such numbering shall be in such manner
that the county of issuance is indicated. The clerk shall assign
numbers to certificates of title in the manner prescribed by the
registrar. The clerk shall file all certificates of title
according to regulations to be prescribed by the registrar, and
the clerk shall maintain in the clerk's office indexes for
the
certificates of title.
The clerk need not retain on file any current
certificates of title, current duplicate certificates of title,
current memorandum certificates of title, or current salvage
certificates of title, or supporting evidence thereof covering
any motor vehicle or manufactured OR MOBILE home for a period longer
than seven years after the date of its filing; thereafter the
same may
be destroyed. The clerk need not retain on file any
inactive records including certificates of title, duplicate
certificates of title, memorandum certificates of title, or
supporting evidence thereof covering any motor vehicle or
manufactured OR MOBILE home for a period longer than five years after
the
date of its filing; thereafter, the same may be destroyed. The clerk shall
retain the active index and all active records in the data base of the
computer in the clerk's office, and shall retain in the data base a record and
index of all inactive
titles for ten years, AND A RECORD AND INDEX OF ALL
INACTIVE TITLES FOR MANUFACTURED AND MOBILE HOMES FOR THIRTY
YEARS. If the clerk provides a written copy of any information
contained in the data base, the copy shall be considered the original for
purposes of the clerk certifying the record of such information for use in any
legal proceeding.
(B)(1) If the clerk issues a certificate of title for a
motor vehicle that was last previously registered in another
state, the clerk shall record verbatim, where practicable, in
the space
on the title described in division (B)(19) of section 4505.07 of
the Revised Code, the words that appear as a notation to the
vehicle on the title issued by the previous state. These
notations may include, but are not limited to, words to the
effect that the vehicle was considered or was categorized by the
state in which it was last previously registered to be a law
enforcement vehicle, a taxicab, or was once in a flood.
(2) If the clerk, while issuing a certificate of title for
a motor vehicle that was last previously registered in another
state, receives information from the automated title processing
system indicating that a title to the vehicle previously was issued
by this state and that the previous title contained notations
that appeared in the space described in division (B)(19) or
(20) of section 4505.07 of the Revised Code, the clerk shall enter
the notations that appeared on the previous certificate of title
issued by this state on the new certificate of title in the space
described in division (B)(19) or (20) of section 4505.07 of
the Revised Code, irrespective of whether the notations appear on the
certificate of title issued by the state in which the vehicle was
last previously registered.
(3) If the clerk, while issuing a certificate of title for
a motor vehicle that was last previously registered in another
state, receives information from the automated title processing
system indicating that the vehicle was previously issued a title
by this state and that the previous title bore the notation
"REBUILT SALVAGE" as required by division (E) of section 4505.11
of the Revised Code, or the previous title to the vehicle issued
by this state was a salvage certificate of title, the clerk shall
cause the certificate of title the clerk issues to bear the notation
"REBUILT SALVAGE" in the location prescribed by the registrar
pursuant to that division.
(C) When the clerk issues a certificate of title for a motor
vehicle that was last previously registered in this state and was a law
enforcement vehicle, a taxicab, or was once in a flood, the clerk shall record
that information in the space on the title described in division
(B)(20) of section 4505.07 of the Revised Code. The registrar, by rule, may
prescribe any additional uses of or happenings to a motor vehicle that the
registrar has reason to believe should be noted on the certificate of title as
provided in this division.
(D) The clerk shall use reasonable care in recording or
entering onto titles the clerk issues any notation and
information the clerk is required by divisions (B)
and (C) of this section to record or enter and
in causing the titles the clerk issues to bear any notation
required by those divisions, but the clerk is not
liable for any of the clerk's errors or omissions or those of
the clerk's deputies, or the automated title
processing system, in the performance of the duties imposed on
the clerk by this section.
(E) The clerk may issue a duplicate title, when duly
applied for, of any title that has been destroyed as herein provided.
Sec. 4505.11. (A) Each owner of a motor vehicle and each
person mentioned as owner in the last certificate of title, when
the motor vehicle is dismantled, destroyed, or changed in such
manner that it loses its character as a motor vehicle, or changed
in such manner that it is not the motor vehicle described in the
certificate of title, shall surrender the certificate of title
to that motor vehicle to the clerk of the court of common pleas who
issued it, and
thereupon the clerk, with the consent of any holders of any liens
noted thereon, shall enter a cancellation upon the clerk's records
and shall notify the registrar of motor vehicles of the cancellation.
Upon the cancellation of a certificate of title in the
manner prescribed by this section, the clerk and the registrar
of motor vehicles
may cancel and destroy all certificates and all memorandum
certificates in that chain of title.
(B) Where an Ohio certificate of title or salvage
certificate of title to a motor vehicle is assigned to a salvage
dealer, the dealer is not required to obtain an Ohio
certificate of title or a salvage certificate of title to the
motor vehicle in the dealer's own name if the dealer
dismantles or destroys the motor vehicle, indicates the number of
the dealer's motor vehicle salvage dealer's license thereon, marks
"FOR
DESTRUCTION" across the face of the certificate of title or
salvage certificate of title, and surrenders the certificate of
title or salvage certificate of title to the clerk of the court
of common pleas as provided in division (A) of this section. If
the salvage dealer retains the motor vehicle for resale, the dealer
shall make application for a salvage certificate of title to the motor
vehicle in the dealer's own name as provided in division (C)(1) of
this section.
(C)(1) When an insurance company declares it economically
impractical to repair such a motor vehicle and has paid an agreed
price for the purchase of the motor vehicle to any insured or
claimant owner, the insurance company shall receive the
certificate of title and the motor vehicle and proceed as follows.
Within thirty days the insurance company shall deliver the
certificate of title to the clerk of the court of common pleas
and shall make application for a salvage certificate of title.
The clerk shall issue the salvage certificate of title on a form,
prescribed by the registrar, that shall be
easily distinguishable from the original certificate of title and
shall bear the same number and information as the original
certificate of title. Except as provided in division
(C)(2) of this section, the salvage certificate of title shall be
assigned by the insurance company to a salvage dealer or any
other person for use as evidence of ownership upon the sale or
other disposition of the motor vehicle, and the salvage
certificate of title shall be transferrable to any other person.
The clerk shall charge a fee of four
dollars for the cost of processing each salvage certificate of
title.
(2) If an insurance company considers a motor vehicle as
described in division (C)(1) of this section to be impossible to
restore for highway operation, the insurance company may assign
the certificate of title to the motor vehicle to a salvage dealer
or scrap metal processing facility and send the assigned
certificate of title to the clerk of the court of common pleas of
the county in which the salvage dealer or scrap metal processing
facility is located. The insurance company shall mark the face
of the certificate of title "FOR DESTRUCTION" and shall deliver a
photocopy of the certificate of title to the salvage dealer or
scrap metal processing facility for its records.
(3) If an insurance company declares it economically
impractical to repair a motor vehicle, agrees to pay to the
insured or claimant owner an amount in settlement of a claim
against a policy of motor vehicle insurance covering the motor
vehicle, and agrees to permit the insured or claimant owner to
retain possession of the motor vehicle, the insurance company
shall not pay the insured or claimant owner any amount in
settlement of the insurance claim until the owner obtains a
salvage certificate of title to the vehicle and furnishes a copy
of the salvage certificate of title to the insurance company.
(D) When a self-insured organization, rental or leasing
company, or secured creditor becomes the owner of a motor vehicle
that is burned, damaged, or dismantled and is determined to be
economically impractical to repair, the self-insured
organization, rental or leasing company, or secured creditor
shall do one of the following:
(1) Mark the face of the certificate of title to the motor
vehicle "FOR DESTRUCTION" and surrender the certificate of title
to the clerk of the court of common pleas for cancellation as
described in division (A) of this section. The self-insured
organization, rental or leasing company, or secured creditor
thereupon shall deliver the motor vehicle, together with a
photocopy of the certificate of title, to a salvage dealer or
scrap metal processing facility and shall cause the motor vehicle
to be dismantled, flattened, crushed, or destroyed.
(2) Obtain a salvage certificate of title to the motor
vehicle in the name of the self-insured organization, rental or
leasing company, or secured creditor, as provided in division
(C)(1) of this section, and then sell or otherwise dispose of the
motor vehicle. If the motor vehicle is sold, the self-insured
organization, rental or leasing company, or secured creditor
shall obtain a salvage certificate of title to the motor vehicle
in the name of the purchaser from the clerk of the court of
common pleas of the county in which the purchaser resides.
(E) If a motor vehicle titled with a salvage certificate
of title is restored for operation upon the highways, application
shall be made to the clerk of the court of common pleas for a
certificate of title. Upon inspection by the state highway
patrol, which shall include establishing proof of ownership and
an inspection of the motor number and vehicle identification
number of the motor vehicle and of documentation or receipts for
the materials used in restoration by the owner of the motor
vehicle being inspected, which documentation or receipts shall be
presented at the time of inspection, the clerk, upon surrender of
the salvage certificate of title, shall issue a certificate of
title for a fee prescribed by the registrar. The certificate of
title shall be in the same form as the original certificate of
title, shall bear the same number as the salvage certificate of
title and the original certificate of title, and shall bear the
words "REBUILT SALVAGE" in black boldface letters on its face.
Every subsequent certificate of title, memorandum certificate of
title, or
duplicate certificate of title issued for the motor vehicle also shall
bear
the words "REBUILT SALVAGE" in black boldface letters on its
face. The exact location on the face of the certificate of title
of the words "REBUILT SALVAGE" shall be determined by the
registrar, who shall develop an automated procedure within the
automated title processing system to comply with this division.
The clerk shall use reasonable care in performing the duties
imposed on the clerk by this division in issuing a
certificate of title
pursuant to this division, but the clerk is not liable for
any of the clerk's errors or omissions or
those of the clerk's deputies, or the automated
title processing system in the performance of those duties.
A fee of forty dollars in fiscal year 1998 and fifty dollars in fiscal year
1999 and thereafter shall be assessed by the state highway
patrol for each inspection made pursuant to this division and
shall be deposited into the state highway safety fund established
by section 4501.06 of the Revised Code.
(F) No person shall operate upon the highways in this
state a motor vehicle, title to which is evidenced by a salvage
certificate of title, except to deliver the motor vehicle
pursuant to an appointment for an inspection under this section.
(G) No motor vehicle the certificate of title to which has
been marked "FOR DESTRUCTION" and surrendered to the clerk of the
court of common pleas shall be used for anything except parts and
scrap metal.
(H)(1) EXCEPT AS OTHERWISE PROVIDED IN THIS
DIVISION, AN OWNER OF A MANUFACTURED OR MOBILE HOME THAT WILL BE
TAXED AS REAL PROPERTY PURSUANT TO DIVISION
(B) OF SECTION 4503.06
OF THE REVISED
CODE, SHALL SURRENDER THE
CERTIFICATE OF TITLE TO THE CLERK OF THE COURT OF COMMON PLEAS THAT
ISSUED IT AS PROVIDED IN DIVISION
(A) OF THIS SECTION. AN OWNER
WHOSE HOME QUALIFIES FOR REAL PROPERTY TAXATION UNDER
DIVISION (B)(1) OF
SECTION 4503.06 OF THE REVISED
CODE SHALL SURRENDER THE
CERTIFICATE WITHIN FIFTEEN DAYS AFTER THE HOME MEETS THE
CONDITIONS SPECIFIED IN THAT DIVISION.
(2) IF THE CERTIFICATE OF TITLE FOR A MANUFACTURED OR
MOBILE HOME THAT IS TO BE TAXED AS REAL PROPERTY IS HELD BY A
LIENHOLDER, THE LIENHOLDER SHALL, PURSUANT TO DIVISION
(A) OF THIS SECTION, SURRENDER
THE CERTIFICATE OF TITLE TO THE CLERK OF THE COURT OF COMMON
PLEAS THAT ISSUED IT. THE LIENHOLDER SHALL SURRENDER THE
CERTIFICATE WITHIN THIRTY DAYS AFTER BOTH OF THE FOLLOWING HAVE
OCCURRED:
(a) THE HOMEOWNER HAS PROVIDED WRITTEN NOTICE TO
THE LIENHOLDER REQUESTING THAT THE CERTIFICATE OF TITLE BE
SURRENDERED TO THE CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED
IT;
(b) THE HOMEOWNER HAS EITHER PAID THE LIENHOLDER
THE REMAINING BALANCE OWED TO THE LIENHOLDER, OR, WITH THE
LIENHOLDER'S CONSENT, EXECUTED AND DELIVERED TO THE
LIENHOLDER A MORTGAGE ON THE HOME AND LAND ON WHICH THE
HOME IS SITED IN THE AMOUNT OF THE REMAINING
BALANCE OWED TO THE LIENHOLDER.
(3) UPON THE SURRENDER OF A CERTIFICATE OF TITLE, THE
CLERK OF THE COURT SHALL INACTIVATE IT AND RETAIN IT FOR A PERIOD OF THIRTY
YEARS.
Sec. 4505.20. (A) Notwithstanding division (B) of section
4505.18 or any other provision of Chapter 4505. or 4517. of the
Revised Code, a secured party may designate any dealer to
display, display for sale, or sell a manufactured OR MOBILE home if the
manufactured home has come into the possession of that secured
party by a default in the terms of a security instrument and the
certificate of title remains in the name and possession of the secured
party.
(B) Notwithstanding division (B) of section 4505.18 or any
other provision of Chapter 4505. or 4517. of the Revised Code,
the owner of a recreational vehicle or a secured party of a
recreational vehicle who has come into possession of the vehicle
by a default in the terms of a security instrument, may designate
any dealer to display, display for sale, or sell the vehicle
while the certificate of title remains in the possession of the
owner or secured party. No dealer may display or offer for sale
more than five recreational vehicles at any time under this
division. No dealer may display or offer for sale a recreational
vehicle under this division unless the dealer maintains insurance
or the bond of a surety company authorized to transact business
within this state in an amount sufficient to satisfy the fair
market value of the vehicle.
(C) The registrar of motor vehicles may adopt rules in
accordance with Chapter 119. of the Revised Code prescribing the
maximum number of manufactured OR MOBILE homes that have come into the
possession of a secured party by a default in the terms of a
security instrument that any dealer may display or offer for sale
at any time. The registrar may adopt other reasonable rules
regarding the resale of such manufactured homes, MOBILE
HOMES, and recreational
vehicles that he THE REGISTRAR considers necessary.
(D) The secured party or owner shall provide the dealer
with written authorization to display, display for
sale, or sell the manufactured home, MOBILE HOME, or
recreational vehicle. The
dealer shall show and explain the written authorization to any
prospective purchaser. The written authorization shall contain
the vehicle identification number, make, model, year of manufacture, and
physical description of the manufactured home, MOBILE
HOME, or recreational
vehicle that is provided to the dealer.
(E) As used in this section, "dealer" means a new motor
vehicle dealer
that is licensed under
Chapter 4517. of the Revised Code.
Sec. 4511.701. No person shall occupy any travel trailer or
nonself-propelled
manufactured OR MOBILE home while it is being used as a conveyance upon a
street or highway.
Sec. 4517.01. As used in sections 4517.01 to 4517.65 of
the Revised Code:
(A) "Persons" includes individuals, firms, partnerships,
associations, joint stock companies, corporations, and any
combinations of individuals.
(B) "Motor vehicle" means motor vehicle as defined in
section 4501.01 of the Revised Code.
(C) "New motor vehicle" means a motor vehicle, the legal
title to which has never been transferred by a manufacturer,
remanufacturer, distributor, or dealer to an ultimate purchaser.
(D) "Ultimate purchaser" means, with respect to any new
motor vehicle, the first person, other than a dealer purchasing
in the capacity of a dealer, who in good faith purchases
such new
motor vehicle for purposes other than resale.
(E) "Business" includes any activities engaged in by any
person for the object of gain, benefit, or advantage either
direct or indirect.
(F) "Engaging in business" means commencing, conducting,
or continuing in business, or liquidating a business when the
liquidator thereof holds self out to be
conducting such
business; making a casual sale or otherwise making transfers in
the ordinary course of business when the transfers are made in
connection with the disposition of all or substantially all of
the transferor's assets is not engaging in business.
(G) "Retail sale" or "sale at retail" means the act or
attempted act of selling, bartering, exchanging, or otherwise
disposing of a motor vehicle to an ultimate purchaser for use as
a consumer.
(H) "Retail installment contract" includes any contract in
the form of a note, chattel mortgage, conditional sales contract,
lease, agreement, or other instrument payable in one or more
installments over a period of time and arising out of the retail
sale of a motor vehicle.
(I) "Farm machinery" means all machines and tools used in
the production, harvesting, and care of farm products.
(J) "Dealer" or "motor vehicle dealer" means any new motor
vehicle dealer, any motor vehicle leasing dealer, and any used
motor vehicle dealer.
(K) "New motor vehicle dealer" means any person engaged in
the business of selling at retail, displaying, offering for sale,
or dealing in new motor vehicles pursuant to a contract or
agreement entered into with the manufacturer, remanufacturer, or
distributor of the motor vehicles.
(L) "Used motor vehicle dealer" means any person engaged
in the business of selling, displaying, offering for sale, or
dealing in used motor vehicles, at retail or wholesale, but does
not mean any new motor vehicle dealer selling, displaying,
offering for sale, or dealing in used motor vehicles incidentally
to engaging in the business of selling, displaying, offering for
sale, or dealing in new motor vehicles, any person engaged in the
business of dismantling, salvaging, or rebuilding motor vehicles
by means of using used parts, or any public officer performing
official duties.
(M) "Motor vehicle leasing dealer" means any person
engaged in the business of regularly making available, offering
to make available, or arranging for another person to use a motor
vehicle pursuant to a bailment, lease, or other contractual
arrangement under which a charge is made for its use at a
periodic rate for a term of thirty days or more, and title to the
motor vehicle is in a person other than the user, but does not
mean a manufacturer or its affiliate leasing to its employees or
to dealers.
(N) "Salesperson" means any person employed by a dealer or manufactured
home broker to sell, display, and offer for sale, or deal in motor
vehicles for
a commission, compensation, or other valuable consideration, but
does not mean any public officer performing official duties.
(O) "Casual sale" means any transfer of a motor vehicle by
a person other than a new motor vehicle dealer, used motor
vehicle dealer, motor vehicle salvage dealer, as defined in
division (A) of section 4738.01 of the Revised Code, salesperson,
motor vehicle auction owner, manufacturer, or distributor acting
in the capacity of a dealer, salesperson, auction owner,
manufacturer, or distributor, to a person who purchases the motor
vehicle for use as a consumer.
(P) "Motor vehicle show" means a display of current models
of motor vehicles whereby the primary purpose is the exhibition
of competitive makes and models in order to provide the general
public the opportunity to review and inspect various makes and
models of motor vehicles at a single location.
(Q) "Motor vehicle auction owner" means any person who is
engaged wholly or in part in the business of auctioning motor
vehicles.
(R) "Manufacturer" means a person who manufactures,
assembles, or imports motor vehicles, including motor homes, but
does not mean a person who only assembles or installs a body,
special equipment unit, finishing trim, or accessories on a motor
vehicle chassis supplied by a manufacturer or distributor.
(S) "Tent-type fold out camping trailer" means any vehicle
intended to be used, when stationary, as a temporary shelter with
living and sleeping facilities, and which is subject to the
following properties and limitations:
(1) A minimum of twenty-five per cent of the fold out
portion of the top and sidewalls combined must be constructed of
canvas, vinyl, or other fabric, and form an integral part of the
shelter.
(2) When folded, the unit must not exceed:
(a) Fifteen feet in length, exclusive of bumper and
tongue;
(b) Sixty inches in height from the point of contact with
the ground;
(c) Eight feet in width;
(d) One ton gross weight at time of sale.
(T) "Distributor" means any person authorized by a motor
vehicle manufacturer to distribute new motor vehicles to licensed
new motor vehicle dealers, but does not mean a person who only
assembles or installs a body, special equipment unit, finishing
trim, or accessories on a motor vehicle chassis supplied by a
manufacturer or distributor.
(U) "Flea market" means a market place, other than a
dealer's location licensed under this chapter, where a space or
location is provided for a fee or compensation to a seller to
exhibit and offer for sale or trade, motor vehicles to the
general public.
(V) "Franchise" means any written agreement, contract, or
understanding between any motor vehicle manufacturer or
remanufacturer engaged in commerce and any motor vehicle dealer,
which purports to fix the legal rights and liabilities of the
parties to such agreement, contract, or understanding.
(W) "Franchisee" means a person who receives new motor
vehicles from the franchisor under a franchise agreement and who
offers, sells, and provides service for such new motor vehicles
to the general public.
(X) "Franchisor" means a new motor vehicle manufacturer,
remanufacturer, or distributor who supplies new motor vehicles
under a franchise agreement to a franchisee.
(Y) "Dealer organization" means a state or local trade
association the membership of which is comprised predominantly of
new motor vehicle dealers.
(Z) "Factory representative" means a representative
employed by a manufacturer, remanufacturer, or by a factory
branch primarily for the purpose of promoting the sale of its
motor vehicles, parts, or accessories to dealers or for
supervising or contacting its dealers or prospective dealers.
(AA) "Administrative or executive management" means those
individuals who are not subject to federal wage and hour laws.
(BB) "Good faith" means honesty in the conduct or
transaction concerned and the observance of reasonable commercial
standards of fair dealing in the trade as is defined in division
(S) of section 1301.01 of the Revised Code, including, but not
limited to, the duty to act in a fair and equitable manner so as
to guarantee freedom from coercion, intimidation, or threats of
coercion or intimidation; provided however, that recommendation,
endorsement, exposition, persuasion, urging, or argument shall
not be considered to constitute a lack of good faith.
(CC) "Coerce" means to compel or attempt to compel by
failing to act in good faith or by threat of economic harm,
breach of contract, or other adverse consequences. Coerce does
not mean to argue, urge, recommend, or persuade.
(DD) "Relevant market area" means any area within a radius
of ten miles from the site of a potential new dealership, except
that for manufactured home or recreational vehicle dealerships
the radius shall be twenty-five miles.
(EE) "Wholesale" or "at wholesale" means the act or
attempted act of selling, bartering, exchanging, or otherwise
disposing of a motor vehicle to a transferee for the purpose of
resale and not for ultimate consumption by that transferee.
(FF) "Motor vehicle wholesaler" means any person licensed as a dealer
under the laws of another state and engaged
in the business of selling, displaying, or offering for sale used
motor vehicles, at wholesale, but does not mean any motor vehicle
dealer as defined in this section.
(GG) "Remanufacturer" means a person who assembles or
installs passenger seating, walls, a roof elevation, or a body
extension on a conversion van with the motor vehicle chassis supplied by a
manufacturer
or distributor, a person who modifies a truck chassis supplied by a
manufacturer or distributor for use as a public safety or public service
vehicle, or a person who modifies a motor vehicle chassis supplied
by a manufacturer or distributor for use as a limousine or hearse,
but does not mean either of the following:
(1) A person who assembles or installs passenger seating,
walls, a roof elevation, or a body extension on a manufactured
home as defined in division (C)(4) OF SECTION 3781.06 of the Revised Code, A
MOBILE
HOME AS DEFINED IN DIVISION
(O) and referred to in division (B)
of section 4501.01 of the Revised Code, or a recreational vehicle
as defined in division (Q) and referred to in division (B) of
section 4501.01 of the Revised Code;
(2) A person who assembles or installs special equipment
or accessories for handicapped persons, as defined in section
4503.44 of the Revised Code, upon a motor vehicle chassis
supplied by a manufacturer or distributor.
For the purposes of division (GG) of this section, "public safety
vehicle or public service vehicle" means a fire truck, ambulance, school bus,
street sweeper, garbage packing truck, or cement mixer, or a mobile
self-contained facility vehicle.
For the purposes of division (GG) of this section,
"limousine" means a motor vehicle, designed only for the purpose
of carrying nine or fewer passengers, that a person modifies by
cutting the original chassis, lengthening the wheelbase by forty
inches or more, and reinforcing the chassis in such a way
that all modifications comply with all applicable federal motor
vehicle safety standards. No person shall qualify as or be deemed
to be a remanufacturer who produces limousines unless the person
has a written agreement with the manufacturer of the chassis the
person utilizes to produce the limousines to complete properly
the remanufacture of the chassis into limousines.
For the purposes of division
(GG) of this section, "hearse"
means a motor vehicle, designed only for the purpose of
transporting a single casket, that is equipped with a compartment
designed specifically to carry a single casket that a person
modifies by cutting the original chassis, lengthening the
wheelbase by ten inches or more, and reinforcing the chassis in
such a way that all modifications comply with all applicable
federal motor vehicle safety standards. No person shall qualify as
or be deemed to be a remanufacturer who produces hearses unless
the person has a written agreement with the manufacturer of the
chassis the person utilizes to produce the hearses to complete
properly the remanufacture of the chassis into hearses.
For the purposes of division
(GG) of this section, "mobile
self-contained facility vehicle" means a mobile classroom
vehicle, mobile laboratory vehicle, bookmobile, bloodmobile,
testing laboratory, and mobile display vehicle, each of which is
designed for purposes other than for passenger transportation
and other than the transportation or displacement of cargo,
freight, materials, or merchandise. A vehicle is remanufactured
into a mobile self-contained facility vehicle in part by the
addition of insulation to the body shell, and installation of
all of the following: a generator, electrical wiring, plumbing,
holding tanks, doors, windows, cabinets, shelving, and heating,
ventilating, and air conditioning systems.
(HH) "Operating as a new motor vehicle dealership" means
engaging in activities such as displaying, offering for sale, and
selling new motor vehicles at retail, operating a service
facility to perform repairs and maintenance on motor vehicles,
offering for sale and selling motor vehicle parts at retail, and
conducting all other acts that are usual and customary to the
operation of a new motor vehicle dealership. For the purposes of
this chapter only, possession of either a valid new motor vehicle
dealer franchise agreement or a new motor vehicle dealers
license, or both of these items, is not evidence that a person is
operating as a new motor vehicle dealership.
(II) "Manufactured home broker" means any person acting as a
selling agent on behalf of an owner of a manufactured home that is subject to
taxation under section 4503.06 of the Revised Code.
Sec. 4517.03. (A) A place of business that is used for
selling, displaying, offering for sale, or dealing in motor
vehicles shall be considered as used exclusively for those
purposes even though snowmobiles, all purpose vehicles, or farm
machinery is sold or displayed there, or if repair, accessory,
gasoline and oil, storage, parts, service, or paint
departments
are maintained there, or such products or services are provided
there, if the departments are operated or
the products or
services are provided for the business of selling, displaying,
offering for sale, or dealing in motor vehicles. Places of
business or departments in a place of business used to dismantle,
salvage, or rebuild motor vehicles by means of using used parts,
are not considered as being maintained for the purpose of
assisting or furthering the selling, displaying, offering for
sale, or dealing in motor vehicles.
A place of business shall be considered as used
exclusively for selling, displaying, offering for sale, or
dealing in motor vehicles even though a business owned by a
motor vehicle leasing dealer as defined in
section 4517.01 of the
Revised
Code or a motor vehicle renting
dealer as defined in
section 4549.65 of
the Revised
Code is located at the place of
business.
(B) No new motor vehicle dealer shall sell, display, offer
for sale, or deal in motor vehicles at any place except an
established place of business that is used exclusively for the
purpose of selling, displaying, offering for sale, or dealing in
motor vehicles and has. THE PLACE OF BUSINESS SHALL HAVE
space, under roof, for the display of at
least one new motor vehicle and facilities and space therewith
for the inspection, servicing, and repair of at least one motor
vehicle; except that a new motor vehicle dealer selling
manufactured OR MOBILE homes is exempt from the requirement that a
place of business have space, under roof, for the display of at least
one new motor vehicle and facilities and space therewith for the
inspection, servicing, and repair of at least one motor vehicle.
Nothing contained in Chapter 4517. of the Revised Code
shall be construed as prohibiting the sale of a manufactured OR MOBILE
home located in a manufactured home park by a licensed motor vehicle
dealer who is the owner of the manufactured home park.
(C) No used motor vehicle dealer shall sell, display,
offer for sale, or deal in motor vehicles at any place except an
established place of business that is used exclusively for the
purpose of selling, displaying, offering for sale, or dealing in
motor vehicles.
(D) No motor vehicle leasing dealer shall make a motor
vehicle available for use by another, in the manner described in
division (M) of section 4517.01 of the Revised Code, at any place
except an established place of business that is used for leasing
motor vehicles; except that a motor vehicle leasing dealer who is
also a new motor vehicle dealer or used motor vehicle dealer may
lease motor vehicles at the same place of business at which the dealer sells,
offers for sale, or deals in new or used motor vehicles.
(E) No motor vehicle leasing dealer or motor vehicle
renting dealer as defined in section 4549.65 of the Revised Code
shall sell a motor vehicle within ninety days after a certificate
of title to the motor vehicle is issued to the dealer, except
when a salvage certificate of title is issued to replace the
original certificate of title.
(F) No distributor shall distribute new motor vehicles to
new motor vehicle dealers at any place except an established
place of business that is used exclusively for the purpose of
distributing new motor vehicles to new motor vehicle dealers;
except that a distributor who is also a new motor vehicle dealer
may distribute new motor vehicles at the same place of business
at which the distributor sells, displays, offers for sale, or deals
in new
motor vehicles.
(G) No person, firm, or corporation that sells, displays,
or offers for sale tent-type fold out camping trailers is subject
to the requirement that the person's, firm's, or corporation's
place of business be used exclusively
for the purpose of selling, displaying, offering for sale, or
dealing in motor vehicles. No person, firm, or
corporation that sells, displays, or offers for sale tent-type fold-out
camping trailers, trailers, or semitrailers is subject to the requirement
that the person's, firm's, or corporation's place
of business have space, under roof, for the display of at least
one new motor vehicle and facilities and space therewith for the
inspection, servicing, and repair of at least one motor vehicle.
(H) No manufactured OR MOBILE home broker shall engage in the business
of brokering manufactured homes at any place except an established place of
business that is used exclusively for the purpose of brokering manufactured
homes.
(I) Nothing in this section shall be construed to prohibit
persons licensed under this chapter from making sales calls.
Sec. 4517.30. The motor vehicle dealers board shall
consist of eleven members. The registrar of motor vehicles or
his THE REGISTRAR'S designee shall be a member of the board, and
the other ten
members shall be appointed by the governor with the advice and
consent of the senate. Not more than five of the ten members
other than the registrar shall be of any one political party, and
of the ten:
(A) Three shall represent the public and shall not have
engaged in the business of selling motor vehicles at retail in
this state;
(B) Five shall have been engaged in the business of
selling motor vehicles at retail in this state for at least five
years and have been engaged in such business within two years
prior to the date of their appointment. Of these five:
(1) Three shall have been engaged in the sale of new motor
vehicles;
(2) One shall have been engaged in the business of selling
manufactured homes, MOBILE HOMES, or recreational vehicles at
retail;
(3) One shall have been engaged in the sale of used motor
vehicles.
(C) Two shall have been engaged in the leasing of motor
vehicles.
Terms of office of the ten members appointed by the
governor shall be for three years, commencing on the fifth day of
October and ending on the fourth day of October. Each member
shall hold office from the date of his THE MEMBER'S appointment
until the end
of the term for which he THE MEMBER was appointed. Any member
appointed to
fill a vacancy occurring prior to the expiration of the term for
which his THE MEMBER'S predecessor was appointed shall hold
office for the
remainder of such term. Any appointed member shall continue in
office subsequent to the expiration date of his THE MEMBER'S
term until his A
successor takes office, or until a period of sixty days has
elapsed, whichever occurs first. Annually the board shall
organize by selecting from its members a president. Each
appointed member of the board shall receive an amount fixed in
accordance with division (J) of section 124.15 of the Revised
Code, and shall be reimbursed for the actual and necessary
expenses incurred in the discharge of his THE MEMBER'S official
duties.
Sec. 4703.18. (A) No person shall enter upon the practice
of architecture or hold himself or herself forth as an architect or
registered architect, unless the person has complied with
sections
4703.01 to 4703.19 of the Revised Code and is the holder of a
certificate of qualification to practice architecture issued or
renewed and registered under those sections.
(B) Sections 4703.01 to 4703.19 of the Revised Code do not
prevent persons other than architects from filing applications
for building permits or obtaining those permits.
(C) Sections 4703.01 to 4703.19 of the
Revised Code do not prevent persons other than
architects from preparing plans, drawings, specifications, or data, filing
applications for building permits, or obtaining those permits for buildings or
structures subject to the requirements of section 3781.181 of the Revised
Code, exempted from the requirements of sections 3781.06 to 3781.18 and
3791.04 of the Revised Code, or erected as industrialized one-, two-, or
three-family units or
structures within the meaning of the term "industrialized unit"
as provided in section 3781.10 3781.06 of the Revised Code.
(D) Sections 4703.01 to 4703.19 of the Revised Code do not prevent persons
other
than architects from preparing drawings or data, from
filing applications for building permits, or from obtaining those permits for
the installation of replacement equipment or systems that are similar in
type or capacity to the equipment or systems being replaced, and for any
improvement, alteration, repair, painting, decorating, or other
modification of any buildings or structures subject to sections 3781.06 to
3781.18 and 3791.04 of the Revised Code where the building official
determines that no plans or specifications are
required for approval.
(E) Sections 4703.01 to 4703.19 of the Revised Code do not
exclude a registered professional engineer from architectural
practice that may be incident to the practice of his or her
engineering
profession or exclude a registered architect from engineering
practice that may be incident to the practice of architecture.
(F) Sections 4703.01 to 4703.19 of the Revised Code do not
prevent a firm, partnership, association, limited liability
company, or corporation of architects registered under those
sections from providing architectural services and do not prevent
an individual registered as a landscape architect under sections
4703.30 to 4703.49 of the Revised Code or as a professional
engineer under sections Chapter 4733. of the Revised Code
from being a member of a firm, partnership, association, limited
liability company, or corporation of that type, but a member of
that type shall not engage in the practice of architecture or
hold himself or herself forth as an architect contrary to sections
4703.01 to 4703.19 of the Revised Code and shall not practice a
profession in which the person is not licensed.
(G) A firm, partnership, association, limited liability
company, or corporation may provide architectural services in
this state as long as the services are provided only through
natural persons registered to provide those services in this
state, subject to the exemptions in section 4703.17 of the
Revised Code and subject otherwise to the requirements of
sections 4703.01 to 4703.19 of the Revised Code.
(H) No firm, partnership, association, limited liability
company, or corporation, except a corporation that was granted a
charter prior to August 7, 1943, to engage in providing
architectural services or that was otherwise lawfully providing
architectural services prior to November 15, 1982, shall provide
architectural services, hold itself out to the public as
providing architectural services, or use a name including the
word "architect" or any modification or derivation of the word,
unless the firm, partnership, association, limited liability
company, or corporation files all information required to be
filed under this section with the state board of examiners of
architects and otherwise complies with all requirements of
sections 4703.01 to 4703.19 of the Revised Code. A nonprofit
membership corporation may use a name including the word
"architect" or any modification or derivation of the word without
complying with this section.
(I) A corporation may be organized under Chapter 1701. of
the Revised Code, a professional association may be organized
under Chapter 1785. of the Revised Code, or a limited liability
company may be formed under Chapter 1705. of the Revised Code for
the purpose of providing professional engineering, surveying,
architectural, or landscape architectural services, or any
combination of those services. A corporation organized under
Chapter 1701. of the Revised Code for the purpose of providing
those services also may be organized for any other purpose in
accordance with that chapter.
(J) No firm, partnership, association, limited liability
company, or corporation shall provide or offer to provide
architectural services in this state unless more than fifty per
cent of the partners, members, or shareholders, more than fifty
per cent of the directors in the case of a corporation or
professional association, and more than fifty per cent of the
managers in the case of a limited liability company the
management of which is not reserved to its members, are
professional engineers, surveyors, architects, or landscape
architects or a combination of those professions, who are
registered in this state and who own more than fifty per cent of
the interests in the firm, partnership, association, limited
liability company, or corporation; unless the requirements of
this division and of section 1785.02 of the Revised Code are
satisfied with respect to any professional association organized
under Chapter 1785. of the Revised Code; or unless the
requirements of this division and of Chapter 1705. of the Revised
Code are satisfied with respect to a limited liability company
formed under that chapter.
(K) Each firm, partnership, association, limited liability
company, or corporation through which architectural services are
offered or provided in this state shall designate one or more
partners, managers, members, officers, or directors as being in
responsible charge of the professional architectural activities
and decisions, and those designated persons shall be registered
in this state. In the case of a corporation holding a
certificate of authorization provided for in division (L) of this
section, at least one of the persons so designated shall be a
director of the corporation. Each firm, partnership,
association, limited liability company, or corporation of that
type shall annually file with the state board of examiners of
architects the name and address of each partner, manager,
officer, director, member, or shareholder, and each firm,
partnership, association, limited liability company, or
corporation of that type shall annually file with the board the
name and address of all persons designated as being in
responsible charge of the professional architectural activities
and decisions and any other information the board may require.
If there is a change in any such person in the interval between
filings, the change shall be filed with the board in the manner
and within the time that the board determines.
(L) No corporation organized under Chapter 1701. of the
Revised Code shall engage in providing architectural services in
this state without obtaining a certificate of authorization from
the state board of examiners of architects. A corporation
desiring a certificate of authorization shall file with the board
a copy of its articles of incorporation and a listing on the form
that the board directs of the names and addresses of all
officers, directors, and shareholders of the corporation, the
names and addresses of any individuals providing professional
services on behalf of the corporation who are registered to
practice architecture in this state, and any other information
the board requires. If all requirements of sections 4703.01 to
4703.19 of the Revised Code are met, the board may issue a
certificate of authorization to the corporation. No certificate
of authorization shall be issued unless persons owning more than
fifty per cent of the corporation's shares and more than fifty
per cent of the interests in the corporation are professional
engineers, surveyors, architects, or landscape architects, or a
combination of those professions, who are registered in this
state. Any corporation that holds a certificate of authorization
under this section and otherwise meets the requirements of
sections 4703.01 to 4703.19 of the Revised Code may be organized
for any purposes for which corporations may be organized under
Chapter 1701. of the Revised Code and shall not be limited to the
purposes of providing professional engineering, surveying,
architectural, or landscape architectural services or any
combination of those professions. The board, by rules adopted in
accordance with Chapter 119. of the Revised Code, may require any
firm, partnership, association, or limited liability company not
organized under Chapter 1701. of the Revised Code that provides
architectural services to obtain a certificate of authorization.
If the board so requires, no firm, partnership, association, or
limited liability company shall engage in providing architectural
services without obtaining the certificate and complying with the
rules.
(M) This section does not modify any law applicable to the
relationship between a person furnishing a professional service
and a person receiving that service, including liability arising
out of that service.
(N) Nothing in this section shall restrict or limit in any
manner the authority or duty of the state board of examiners of
architects with respect to natural persons providing professional
services or any law or rule pertaining to standards of
professional conduct.
Sec. 4733.18. (A) The state board of registration for
professional engineers and surveyors may issue temporary
certification to individuals under the following conditions and
qualifications:
(1) A person not a resident of and having no established
place of business in this state, practicing or offering to
practice the profession of engineering or surveying in Ohio, when
such practice does not exceed sixty continuous calendar days in
any calendar year; provided such person is legally qualified by
registration to practice the said profession in the person's
own state in
which the requirements and qualifications for obtaining a
certificate of registration are not lower than those specified in
this chapter. The board shall establish the fee for a temporary
certificate of registration issued under division (A)(1) of this
section.
(2) A person not a resident of and having no established
place of business in this state, or who has recently become a
resident thereof, practicing or offering to practice herein for
more than sixty days in any calendar year the profession of
engineering or surveying, if the person has filed with the
state board of
registration for professional engineers and surveyors an
application for a certificate of registration and has paid the
required fee, such temporary certificate of registration to
continue only for such time as the board requires for the
consideration of the application for registration; provided such
a person is legally qualified to practice that profession
in the person's own state in which the requirements and qualifications for
obtaining a certificate of registration are not lower than those
specified in sections 4733.01 to 4733.23 of the Revised Code;
(B) The following persons are exempt from sections 4733.01
to 4733.21 of the Revised Code:
(1) An employee or a subordinate of a person holding a
certificate of registration or an employee of a person holding
temporary certification under division (A)(1) of this section or
exempted from registration by division (A)(2) of this section;
provided the employee's or subordinate's duties do not
include responsible charge of
engineering or surveying work;
(2) Officers and employees of the government of the United
States while engaged within this state in the practice of
engineering or surveying, for that government;
(3) An engineer engaged solely as an officer of a
privately owned public utility.
(4) This chapter does not require registration for the
purpose of practicing professional engineering, or professional
surveying by an individual, firm, or corporation on property
owned or leased by that individual, firm, or corporation unless
the same involves the public welfare or the safeguarding of life,
health or property or for the performance of engineering or
surveying which relates solely to the design or fabrication of
manufactured products.
(C) Nothing in this chapter prevents persons other than
engineers from preparing plans, drawings, specifications, or data, from
filing applications for building permits, or from obtaining those permits for
buildings or structures that are exempted from the requirements of sections
3781.06 to 3781.18 and 3791.04 of the Revised Code, that
are subject to the requirements of section
3781.181 of the Revised Code, that are erected as one-,
two-, or three-family units or
structures within the meaning of the term "industrialized unit" as provided
in section 3781.10 3781.06 of the Revised Code.
(D) Nothing in this chapter prevents persons other than engineers
from preparing drawings or data, from filing applications for
building permits, or from obtaining those permits for the installation of
replacement equipment or systems that are similar in type or capacity to the
equipment or systems being replaced, and for any improvement,
alteration, repair, painting, decorating, or other modification of any
buildings or structures subject to sections 3781.06 to 3781.18 and 3791.04
of the Revised Code where the building official determines that no
plans or specifications are required for approval.
Sec. 4905.90. As used in sections 4905.90 to 4905.96 of
the Revised Code:
(A) "Contiguous property" includes, but is not limited to,
a manufactured home park as defined in section 3733.01 of the
Revised Code; a public or publicly subsidized housing project; an
apartment complex; a condominium complex; a college or
university; an office complex; a shopping center; a hotel; an
industrial park; and a race track.
(B) "Gas" means:
(1) Natural gas, synthetic natural gas, or a mixture of
those gases;
(2) Petroleum gas when used in the transmission or
distribution system of a natural gas or gas company.
(C) "Gathering lines" and the "gathering of gas" have the
same meaning as in the Natural Gas Pipeline Safety Act and the
rules adopted by the United States department of transportation
pursuant to the Natural Gas Pipeline Safety Act, including 49
C.F.R. part 192, as amended.
(D) "Intrastate pipe-line transportation" has the same
meaning as in 82 Stat. 720 (1968), 49 U.S.C.A. App. 1671, as
amended, but excludes the gathering of gas exempted by the
Natural Gas Pipeline Safety Act.
(E) "Master-meter system" means a pipe-line system that
distributes gas within a contiguous property for which the system
operator purchases gas for resale to consumers, including
tenants. Such pipe-line system supplies consumers who purchase
the gas directly through a meter, or by paying rent, or by other
means. The term includes a master-meter system as defined in 49
C.F.R. 191.3, as amended. The term excludes a pipeline within a
manufactured home, MOBILE HOME, or a building.
(F) "Natural Gas Pipeline Safety Act" means the "Natural
Gas Pipeline Safety Act of 1968," 82 Stat. 720, 49 U.S.C.A. App.
1671 et seq., as amended.
(G) "Operator" means any of the following:
(1) A gas company or natural gas company as defined in
section 4905.03 of the Revised Code, except that division (A)(6)
of that section does not authorize the public utilities
commission to relieve any producer of gas, as a gas company or
natural gas company, of compliance with sections 4905.90 to
4905.96 of the Revised Code or the pipe-line safety code created
under section 4905.91 of the Revised Code;
(2) A pipe-line company, as defined in section 4905.03 of
the Revised Code, when engaged in the business of transporting
gas by pipeline;
(3) A public utility that is excepted from the definition
of "public utility" under division (B) or (C) of section 4905.02
of the Revised Code, when engaged in supplying or transporting
gas by pipeline within this state;
(4) Any person that owns, operates, manages, controls, or
leases any of the following:
(a) Intrastate pipe-line transportation facilities within
this state;
(b) Gas gathering lines within this state which are not
exempted by the Natural Gas Pipeline Safety Act;
(c) A master-meter system within this state.
"Operator" does not include an ultimate consumer who owns a
service line, as defined in 49 C.F.R. 192.3, as amended, on the
real property of that ultimate consumer.
(H) "Operator of a master-meter system" means a person
described under division (F)(4)(c) of this section. An operator
of a master-meter system is not a public utility under section
4905.02 or a gas or natural gas company under section 4905.03 of
the Revised Code.
(I) "Person" means:
(1) In addition to those defined in division (C) of
section 1.59 of the Revised Code, a joint venture or a municipal
corporation;
(2) Any trustee, receiver, assignee, or personal
representative of persons defined in division (H)(1) of this
section.
(J) "Safety audit" means the public utilities commission's
audit of the premises, pipe-line facilities, and the records,
maps, and other relevant documents of a master-meter system to
determine the operator's compliance with sections 4905.90 to
4905.96 of the Revised Code and the pipe-line safety code.
(K) "Safety inspection" means any inspection, survey, or
testing of a master-meter system which is authorized or required
by sections 4905.90 to 4905.96 of the Revised Code and the
pipe-line safety code. The term includes, but is not limited to,
leak surveys, inspection of regulators and critical valves, and
monitoring of cathodic protection systems, where applicable.
(L) "Safety-related condition" means any safety-related
condition defined in 49 C.F.R. 191.23, as amended.
(M) "Synthetic natural gas" means gas formed from
feedstocks other than natural gas, including coal, oil, or
naphtha.
(N) "Total Mcfs of gas it supplied or delivered" means the
sum of the following volumes of gas that an operator supplied or
delivered, measured in units per one thousand cubic feet:
(1) Residential sales;
(2) Commercial and industrial sales;
(3) Other sales to public authorities;
(4) Interdepartmental sales;
(5) Sales for resale;
(6) Transportation of gas.
Sec. 5117.01. (A) As used in this chapter:
(1) "Credit" means the credit on utility heating bills
granted under division (A) of section 5117.09 of the Revised
Code.
(2) "Current monthly bill" means the amount charged for
energy consumed in the most recent monthly billing period and
does not include any past due balance.
(3) "Current total income" means the adjusted gross income
of the head of household and his THE PERSON'S spouse
for the six-month period
beginning the first day of January and ending the thirtieth day
of June of the year in which an application is made, as
determined under the "Internal Revenue Code of 1954," 68A Stat.
3, 26 U.S.C. 1, as amended, minus the amount of disability
benefits included in adjusted gross income but not to exceed
twenty-six hundred dollars, plus old age and survivors benefits
received pursuant to the "Social Security Act," retirement,
pension, annuity, or other retirement payments or benefits not
included in federal adjusted gross income; payments received
pursuant to the "Railroad Retirement Act," 50 Stat. 307, 45
U.S.C. 228, and interest on federal, state, and local government
obligations. Disability benefits paid by the veterans
administration or a branch of the armed forces of the United
States on account of an injury or disability are not included in
current total income.
(4) "Energy company" means every retail propane dealer
that distributes propane by pipeline, and every electric light,
rural electric, gas, or natural gas company.
(5) "Energy dealer" means every retail dealer of fuel oil,
propane, coal, wood, and kerosene.
(6) "Head of household" means a person who occupies a
household as his THE PERSON'S homestead and who is financially
responsible for
its other occupants, if any, or the spouse of such a person if
both occupy the same household. No person is a head of household
if he THE PERSON occupies a household for the taxable year prior
to the year
in which an application is filed and was claimed as a dependent
on the federal income tax return of another occupant of the same
household and was not the taxpayer's spouse or if he THE PERSON
could have
been claimed if such a return had been filed for such year and
was not the other occupant's spouse.
(7) "Household" means a ANY dwelling, a unit, INCLUDING
A
UNIT in a multiple
unit dwelling, or a manufactured home, OR A MOBILE HOME,
to which utility heating
services or energy commodities are provided.
(8) "Payment" means the one hundred twenty-five-dollar
payment provided under division (A) of section 5117.10 of the
Revised Code.
(9) "Permanently and totally disabled" refers to a person
who has, on the first day of July of the year an application is
made, some impairment in body or mind that makes him THE PERSON
unfit to
work at any substantially remunerative employment that he THE
PERSON would
otherwise be reasonably able to perform and that will, with
reasonable probability, continue for an indefinite period of at
least twelve months without any present indication of recovery
therefrom, or who has been certified as permanently and totally
disabled by a state or federal agency having the function of so
classifying persons.
(10) "Sixty-five years of age or older" refers to a person
who has attained age sixty-four prior to the first day of January
of the year of application for reduction in utility charges.
(11) "Total income" means the adjusted gross income of the
head of household and his THE PERSON'S spouse for the
year preceding the year
in which an application is made, as determined under the
"Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as
amended, minus the amount of disability benefits included in
adjusted gross income but not to exceed fifty-two hundred
dollars, plus old age and survivors benefits received pursuant to
the "Social Security Act," retirement, pension, annuity, or other
retirement payments or benefits not included in federal adjusted
gross income; payments received pursuant to the "Railroad
Retirement Act," 50 Stat. 307, 45 U.S.C. 228; and interest on
federal, state, and local government obligations. Disability
benefits paid by the veteran's administration or a branch of the
armed forces of the United States on account of an injury or
disability shall not be included in total income.
(B) As used in sections 5117.01 to 5117.12 of the Revised
Code:
(1) "Applicant" means any person who has submitted an
application under division (C) of section 5117.03 of the Revised
Code.
(2) "Application" means the application in section 5117.03
of the Revised Code.
(3) "Program" means the Ohio energy credit program
established under sections 5117.01 to 5117.12 of the Revised
Code.
(4) "Purchased power costs" means charges for the costs of
power purchased by an electric light company under Chapters 4905.
and 4909. of the Revised Code and includes charges resulting from
the exchange of electric power.
Sec. 5701.02. As used in Title LVII of the Revised Code:
(A) "Real property," "realty," and "land" include land
itself, whether laid out in town lots or otherwise, all growing
crops, including deciduous and evergreen trees, plants, and
shrubs, with all things contained therein, and, unless otherwise
specified in section 5701.03 of the Revised Code, all buildings,
structures, improvements, and fixtures of whatever kind on the
land, and all rights and privileges belonging or appertaining
thereto.
(B) "Building" means a permanent fabrication or
construction, attached or affixed to land, consisting of
foundations, walls, columns, girders, beams, floors, and a roof,
or some combination of these elemental parts, that is intended as
a habitation or shelter for people or animals or a shelter for
tangible personal property, and that has structural integrity
independent of the tangible personal property, if any, it is
designed to shelter. "BUILDING" INCLUDES A MOBILE HOME AS DEFINED
IN
DIVISION
(O) OF SECTION 4501.01 OF THE
REVISED
CODE AND A MANUFACTURED HOME AS
DEFINED IN DIVISION (C)(4) OF
SECTION 3781.06 OF THE REVISED
CODE, IF THE HOME MEETS BOTH OF THE FOLLOWING CONDITIONS:
(1) THE HOME IS AFFIXED TO A PERMANENT FOUNDATION AS
DEFINED IN DIVISION (C)(5) OF
SECTION 3781.06 OF THE REVISED
CODE AND IS LOCATED ON LAND
OWNED BY THE OWNER OF THE HOME.
(2) THE CERTIFICATE OF TITLE FOR THE HOME HAS BEEN INACTIVATED BY THE
CLERK OF THE COURT OF COMMON PLEAS THAT ISSUED IT PURSUANT TO SECTION
4505.11 of the Revised Code.
(C) "Fixture" means an item of tangible personal property
that has become permanently attached or affixed to the land or to
a building, structure, or improvement, and that primarily
benefits the realty and not the business, if any, conducted by
the occupant on the premises.
(D) "Improvement" means, with respect to a building or
structure, a permanent addition, enlargement, or alteration that,
had it been constructed at the same time as the building or
structure, would have been considered a part of the building or
structure.
(E) "Structure" means a permanent fabrication or
construction, other than a building, that is attached or affixed
to land, and that increases or enhances utilization or enjoyment
of the land. "Structure" includes, but is not limited to,
bridges, trestles, dams, storage silos for agricultural products,
fences, and walls.
Sec. 5715.39. The tax commissioner may remit real property
taxes, MANUFACTURED HOME TAXES, penalties, and interest found by
the commissioner to
have been illegally assessed. The commissioner also may remit any penalty
charged against any real property OR MANUFACTURED OR MOBILE HOME that
was the subject of an
application for exemption from taxation under section 5715.27 of
the Revised Code if the commissioner determines that the
applicant requested such exemption in good faith. The
commissioner shall include notice of the remission in the
commissioner's certification to the county auditor required under that
section.
The commissioner, on application by a taxpayer, shall remit
a penalty for late payment of any real property taxes OR MANUFACTURED HOME
TAXES when:
(A) The taxpayer could not make timely payment of the tax
because of the negligence or error of the auditor or treasurer in
the performance of a statutory duty relating to the levy or
collection of such tax.
(B) In cases other than those described in division (A) of
this section, the taxpayer failed to receive a tax bill or a
correct tax bill, and the taxpayer made a good faith effort to
obtain such bill within thirty days after the last day for
payment of the tax.
(C) The tax was not timely paid because of the death or
serious injury of the taxpayer, or the taxpayer's
confinement in a hospital within sixty days preceding the last day for payment
of the tax if, in any case, the tax was subsequently paid within
sixty days after the last day for payment of such tax.
(D) The taxpayer demonstrates to the satisfaction of the
commissioner that the full payment was properly deposited in the
mail in sufficient time for the envelope to be postmarked by the
United States postal service on or before the last
day for payment of such tax. A private meter postmark on an envelope is
not a valid postmark for purposes of establishing the date of payment of such
tax.
The commissioner shall consider the application, determine
whether the penalty should be remitted, and certify the
determination to the taxpayer, to the county treasurer, and
to the county auditor, who shall correct the tax list and duplicate
accordingly.
This section shall not provide to the taxpayer any remedy
with respect to any matter that the taxpayer may be
authorized to complain of under sections 4503.06, 5715.19,
5717.02, and 5727.47 of the Revised Code.
Applications for remission, and documents of any kind
related to those applications, filed with the tax commissioner
under this section, are public records within the meaning of
section 149.43 of the Revised Code, unless otherwise excepted
under that section.
Sec. 5728.01. As used in sections 5728.02 to 5728.14,
inclusive, of the Revised Code:
(A) "Motor vehicle" means everything on wheels which is
self-propelled, other than by muscular power or power collected
from electric trolley wires and other than vehicles or machinery
not designed for or employed in general highway transportation,
used to transport or propel property over a public highway.
(B) "Commercial car" means any motor vehicle used for
transporting property, wholly on its own structure on a public
highway.
(C) "Commercial tractor" means any motor vehicle designed
and used to propel or draw a trailer or semi-trailer or both on a
public highway without having any provision for carrying loads
independently of such trailer or semi-trailer.
(D) "Trailer" means everything on wheels which is not
self-propelled, except vehicles or machinery not designed for or
employed in general highway transportation and except vehicles
whose total weight excluding load is less than three thousand
pounds, used for carrying property wholly on its own structure
and for being drawn by a motor vehicle on a public highway,
including any such vehicle when formed by or operated as a
combination of a semi-trailer and a vehicle of the dolly type
such as that commonly known as a trailer dolly, except a
manufactured home. "TRAILER" DOES NOT INCLUDE MANUFACTURED
HOMES AS DEFINED IN DIVISION (C)(4) OF SECTION 3781.06 of the Revised Code OR MOBILE
HOMES AS DEFINED IN DIVISION (O) OF SECTION 4501.01 of the Revised Code.
(E) "Semi-trailer" means everything on wheels which is not
self-propelled, except vehicles or machinery not designed for or
employed in general highway transportation and except vehicles
whose total weight excluding load is less than three thousand
pounds, designed and used for carrying property on a public
highway when being propelled or drawn by a commercial tractor
when part of its own weight or the weight of its load, or both,
rest upon and is carried by a commercial tractor.
(F) "Commercial tandem" means any commercial car and
trailer or any commercial tractor, semi-trailer, and trailer when
fastened together and used as one unit.
(G) "Commercial tractor combination" means any commercial
tractor and semi-trailer when fastened together and used as one
unit.
(H) "Axle" means two or more load carrying wheels mounted
in a single transverse vertical plane.
(I) "Public highway" means any highway, road, or street
dedicated to public use except a highway under the control and
jurisdiction of the Ohio turnpike commission created by the
provisions of section 5537.02 of the Revised Code.
Sec. 5739.02. For the purpose of providing revenue with
which to meet the needs of the state, for the use of the general revenue
fund of the state, for the purpose of securing a thorough and
efficient system of common schools throughout the state, for
the purpose of affording revenues, in addition to those from
general property taxes, permitted under constitutional
limitations, and from other sources, for the support of local
governmental functions, and for the purpose of reimbursing the
state for the expense of administering this chapter, an excise
tax is hereby levied on each retail sale made in this state.
(A) The tax shall be collected pursuant to the schedules
in section 5739.025 of the Revised Code.
The tax applies and is collectible when the sale is made,
regardless of the time when the price is paid or delivered.
In the case of a sale, the price of which consists in whole
or in part of rentals for the use of the thing transferred, the
tax, as regards such rentals, shall be measured by the
installments thereof.
In the case of a sale of a service defined under division
(MM) or (NN) of section 5739.01 of the Revised Code, the price of
which consists in whole or in part of a membership for the
receipt of the benefit of the service, the tax applicable to the
sale shall be measured by the installments thereof.
(B) The tax does not apply to the following:
(1) Sales to the state or any of its political
subdivisions, or to any other state or its political subdivisions
if the laws of that state exempt from taxation sales made to this
state and its political subdivisions;
(2) Sales of food for human consumption off the premises
where sold;
(3) Sales of food sold to students only in a cafeteria,
dormitory, fraternity, or sorority maintained in a private,
public, or parochial school, college, or university;
(4) Sales of newspapers, and of magazine subscriptions
shipped by second class mail, and sales or transfers of magazines
distributed as controlled circulation publications;
(5) The furnishing, preparing, or serving of meals without
charge by an employer to an employee provided the employer
records the meals as part compensation for services performed or
work done;
(6) Sales of motor fuel upon receipt, use,
distribution, or sale of which in this state a tax is imposed by
the law of this state, but this exemption shall not apply to the
sale of motor fuel on which a refund of the tax is
allowable under section 5735.14 of the Revised Code; and the tax
commissioner may deduct the amount of tax levied by this section
applicable to the price of motor fuel when granting a
refund of motor fuel tax pursuant to section 5735.14 of
the Revised Code and shall cause the amount deducted to be paid
into the general revenue fund of this state;
(7) Sales of natural gas by a natural gas company, of
electricity by an electric company, of water by a water-works
company, or of steam by a heating company, if in each case the
thing sold is delivered to consumers through wires, pipes, or
conduits, and all sales of communications services by a telephone
or telegraph company, all terms as defined in section 5727.01 of
the Revised Code;
(8) Casual sales by a person, or auctioneer employed
directly by the person to conduct such sales, except as to
such sales of
motor vehicles, watercraft or outboard motors required to be
titled under section 1548.06 of the Revised Code, watercraft
documented with the United States coast guard, snowmobiles,
AND all-purpose vehicles as defined in section 4519.01 of the Revised
Code, and manufactured homes;
(9) Sales of services or tangible personal property, other
than motor vehicles, MOBILE HOMES, and manufactured
homes, by churches or by nonprofit organizations operated exclusively for
charitable
purposes as defined in division (B)(12) of this section, provided
that the number of days on which such tangible personal property
or services, other than items never subject to the tax, are sold
does not exceed six in any calendar year. If the number of days
on which such sales are made exceeds six in any calendar year,
the church or organization shall be considered to be engaged in
business and all subsequent sales by it shall be subject to the
tax. In counting the number of days, all sales by groups within
a church or within an organization shall be considered to be
sales of that church or organization, except that sales made by
separate student clubs and other groups of students of a primary
or secondary school, and sales made by a parent-teacher
association, booster group, or similar organization that raises
money to support or fund curricular or extracurricular activities
of a primary or secondary school, shall not be considered to be
sales of such school, and sales by each such club, group,
association, or organization shall be counted separately for
purposes of the six-day limitation. This division does not apply
to sales by a noncommercial educational radio or television
broadcasting station.
(10) Sales not within the taxing power of this state under
the Constitution of the United States;
(11) The transportation of persons or property, unless the
transportation is by a private investigation and security
service;
(12) Sales of tangible personal property or services to
churches, to organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, and to any other
nonprofit organizations operated exclusively for charitable
purposes in this state, no part of the net income of which inures
to the benefit of any private shareholder or individual, and no
substantial part of the activities of which consists of carrying
on propaganda or otherwise attempting to influence legislation;
sales to offices administering one or more homes for the aged or
one or more hospital facilities exempt under section 140.08 of
the Revised Code; and sales to organizations described in
division (D) of section 5709.12 of the Revised Code.
"Charitable purposes" means the relief of poverty; the
improvement of health through the alleviation of illness,
disease, or injury; the operation of an organization
exclusively
for the provision of professional, laundry, printing, and
purchasing services to hospitals or charitable institutions;
the
operation of a home for the aged, as defined in section 5701.13
of the Revised Code; the operation of a radio or television
broadcasting station that is licensed by the federal
communications commission as a noncommercial educational radio or
television station; the operation of a nonprofit animal
adoption service or a county humane society; the promotion of
education by an institution of learning that maintains a faculty of
qualified instructors, teaches regular continuous courses of study, and
confers a recognized diploma upon completion of a specific
curriculum; the operation of a parent teacher association,
booster group, or similar organization primarily engaged in the
promotion and support of the curricular or extracurricular
activities of a primary or secondary school; the operation of a
community or area center in which presentations in music,
dramatics, the arts, and related fields are made in order to
foster public interest and education therein; the production of
performances in music, dramatics, and the arts; or the
promotion of education by an organization engaged in carrying on research
in, or the dissemination of, scientific and technological
knowledge and information primarily for the public.
Nothing in this division shall be deemed to exempt sales to
any organization for use in the operation or carrying on of a
trade or business, or sales to a home for the aged for use in the
operation of independent living facilities as defined in division
(A) of section 5709.12 of the Revised Code.
(13) Building and construction materials and services sold
to construction contractors for incorporation into a structure or
improvement to real property under a construction contract with
this state or a political subdivision thereof, or with the United
States government or any of its agencies; building and
construction materials and services sold to construction
contractors for incorporation into a structure or improvement to
real property that are accepted for ownership by this
state or
any of its political subdivisions, or by the United States
government or any of its agencies at the time of completion of
such structures or improvements; building and construction
materials sold to construction contractors for incorporation into
a horticulture structure or livestock structure for a person
engaged in the business of horticulture or producing livestock;
building materials and services sold to a construction contractor
for incorporation into a house of public worship or religious
education, or a building used exclusively for charitable purposes
under a construction contract with an organization whose purpose
is as described in division (B)(12) of this section; building and
construction materials sold for incorporation into the original
construction of a sports facility under section 307.696 of the
Revised Code; and building and construction materials and
services sold to a construction contractor for incorporation into
real property outside this state if such materials and services,
when sold to a construction contractor in the state in which the
real property is located for incorporation into real property in
that state, would be exempt from a tax on sales levied by that
state;
(14) Sales of ships or vessels or rail rolling stock used or to be
used principally in interstate or foreign commerce, and repairs,
alterations, fuel, and lubricants for such ships or vessels or rail rolling
stock;
(15) Sales to persons engaged in any of the activities
mentioned in division (E)(2) or (9) of section 5739.01 of the
Revised Code, to persons engaged in making retail sales, or to
persons who purchase for sale from a manufacturer tangible
personal property that was produced by the manufacturer in
accordance with specific designs provided by the purchaser, of
packages, including material and parts for packages, and of
machinery, equipment, and material for use primarily in packaging
tangible personal property produced for sale by or on the order
of the person doing the packaging, or sold at retail. "Packages"
includes bags, baskets, cartons, crates, boxes, cans, bottles,
bindings, wrappings, and other similar devices and containers, and
"packaging" means placing therein.
(16) Sales of food to persons using food stamp coupons to
purchase the food. As used in division (B)(16) of this section,
"food" has the same meaning as in the "Food Stamp Act of 1977,"
91 Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations
adopted pursuant to that act.
(17) Sales to persons engaged in farming, agriculture,
horticulture, or floriculture, of tangible personal property for
use or consumption directly in the production by farming,
agriculture, horticulture, or floriculture of other tangible
personal property for use or consumption directly in the
production of tangible personal property for sale by farming,
agriculture, horticulture, or floriculture; or material and parts
for incorporation into any such tangible personal property for
use or consumption in production; and of tangible personal
property for such use or consumption in the conditioning or
holding of products produced by and for such use, consumption, or
sale by persons engaged in farming, agriculture, horticulture, or
floriculture, except where such property is incorporated into real
property;
(18) Sales of drugs dispensed by a registered pharmacist
upon the order of a practitioner licensed to prescribe, dispense,
and administer drugs to a human being in the course of the
professional practice; insulin as recognized in the official
United States pharmacopoeia; urine and blood testing materials
when used by diabetics or persons with hypoglycemia to test for
glucose or acetone; hypodermic syringes and needles when used by
diabetics for insulin injections; epoetin alfa when purchased for use in
the treatment of persons with end-stage renal disease; hospital
beds when purchased
for use by persons with medical problems for medical purposes;
and oxygen and oxygen-dispensing equipment when purchased for use
by persons with medical problems for medical purposes;
(19) Sales of artificial limbs or portion thereof, breast
prostheses, and other prosthetic devices for humans; braces or
other devices for supporting weakened or nonfunctioning parts of
the human body; wheelchairs; devices used to lift wheelchairs
into motor vehicles and parts and accessories to such devices;
crutches or other devices to aid human perambulation; and items
of tangible personal property used to supplement impaired
functions of the human body such as respiration, hearing, or
elimination. No exemption under this division shall be allowed
for nonprescription drugs, medicines, or remedies; items or
devices used to supplement vision; items or devices whose
function is solely or primarily cosmetic; or physical fitness
equipment. This division does not apply to sales to a physician
or medical facility for use in the treatment of a patient.
(20) Sales of emergency and fire protection vehicles and
equipment to nonprofit organizations for use solely in providing
fire protection and emergency services for political subdivisions
of the state;
(21) Sales of tangible personal property manufactured in
this state, if sold by the manufacturer in this state to a
retailer for use in the retail business of the retailer outside of
this state and
if possession is taken from the manufacturer by the purchaser
within this state for the sole purpose of immediately removing
the same from this state in a vehicle owned by the purchaser;
(22) Sales of services provided by the state or any of its
political subdivisions, agencies, instrumentalities,
institutions, or authorities, or by governmental entities of the
state or any of its political subdivisions, agencies,
instrumentalities, institutions, or authorities;
(23) Sales of motor vehicles to nonresidents of this state
upon the presentation of an affidavit executed in this state by
the nonresident purchaser affirming that the purchaser is a
nonresident of this state, that possession of the motor vehicle
is taken in this state for the sole purpose of immediately
removing it from this state, that the motor vehicle will be
permanently titled and registered in another state, and that the
motor vehicle will not be used in this state;
(24) Sales to persons engaged in the preparation of eggs
for sale of tangible personal property used or consumed directly
in such preparation, including such tangible personal property
used for cleaning, sanitizing, preserving, grading, sorting, and
classifying by size; packages, including material and parts for
packages, and machinery, equipment, and material for use in
packaging eggs for sale; and handling and transportation
equipment and parts therefor, except motor vehicles licensed to
operate on public highways, used in intraplant or interplant
transfers or shipment of eggs in the process of preparation for
sale, when the plant or plants within or between which such
transfers or shipments occur are operated by the same person.
"Packages" includes containers, cases, baskets, flats, fillers,
filler flats, cartons, closure materials, labels, and labeling
materials, and "packaging" means placing therein.
(25)(a) Sales of water to a consumer for residential use,
except the sale of bottled water, distilled water, mineral water,
carbonated water, or ice;
(b) Sales of water by a nonprofit corporation engaged
exclusively in the treatment, distribution, and sale of water to
consumers, if such water is delivered to consumers through pipes
or tubing.
(26) Fees charged for inspection or reinspection of motor
vehicles under section 3704.14 of the Revised Code;
(27) Sales of solar, wind, or hydrothermal energy systems
that meet the guidelines established under division (B) of
section 1551.20 of the Revised Code, components of such systems
that are identified under division (B) or (D) of that section, or
charges for the installation of such systems or components, made
during the period from August 14, 1979, through December 31,
1985;
(28) Sales to persons licensed to conduct a food service
operation pursuant to section 3732.03 of the Revised Code, of
tangible personal property primarily used directly for the following:
(a) To prepare food for human consumption for sale;
(b) To preserve food that has been or will be prepared
for human consumption for sale by the food service operator, not
including tangible personal property used to display food for
selection by the consumer;
(c) To clean tangible personal property used to prepare or
serve food for human consumption for sale.
(29) Sales of animals by nonprofit animal adoption
services or county humane societies;
(30) Sales of services to a corporation described in
division (A) of section 5709.72 of the Revised Code, and sales of
tangible personal property that qualifies for exemption from
taxation under section 5709.72 of the Revised Code;
(31) Sales and installation of agricultural land tile, as
defined in division (B)(5)(a) of section 5739.01 of the Revised
Code;
(32) Sales and erection or installation of portable grain
bins, as defined in division (B)(5)(b) of section 5739.01 of the
Revised Code;
(33) The sale, lease, repair, and maintenance of; parts
for; or items attached to or incorporated in motor vehicles that
are primarily used for transporting tangible personal property by
a person engaged in highway transportation for hire;
(34) Sales to the state headquarters of any veterans'
organization in Ohio that is either incorporated and issued a
charter by the congress of the United States or is recognized by
the United States veterans administration, for use by the
headquarters;
(35) Sales to a telecommunications service vendor of
tangible personal property and services used directly and
primarily in transmitting, receiving, switching, or recording any
interactive, two-way electromagnetic communications, including
voice, image, data, and information, through the use of any
medium, including, but not limited to, poles, wires, cables,
switching equipment, computers, and record storage devices and
media, and component parts for the tangible personal property.
The exemption provided in division (B)(35) of this section shall
be in lieu of all other exceptions under division (E)(2) of
section 5739.01 of the Revised Code to which a telecommunications
service vendor may otherwise be entitled based upon the use of
the thing purchased in providing the telecommunications service.
(36) Sales of investment metal bullion and investment
coins. "Investment metal bullion" means any elementary precious
metal that has been put through a process of smelting or
refining, including, but not limited to, gold, silver, platinum,
and palladium, and which is in such state or condition that its
value depends upon its content and not upon its form. "Investment metal
bullion" does not include fabricated precious
metal that has been processed or manufactured for one or
more
specific and customary industrial, professional, or artistic
uses. "Investment coins" means numismatic coins or other forms
of money and legal tender manufactured of gold, silver, platinum,
palladium, or other metal under the laws of the United States or
any foreign nation with a fair market value greater than any
statutory or nominal value of such coins.
(37)(a) Sales where the purpose of the consumer is to use
or consume the things transferred in making retail sales and
consisting of newspaper inserts, catalogues, coupons, flyers,
gift certificates, or other advertising material that
prices and
describes tangible personal property offered for retail sale.
(b) Sales to direct marketing vendors of preliminary
materials such as photographs, artwork, and typesetting that will
be used in printing advertising material; of printed matter that
offers free merchandise or chances to win sweepstake prizes and
that is mailed to potential customers with advertising material
described in division (B)(37)(a) of this section; and of
equipment such as telephones, computers, facsimile machines, and
similar tangible personal property primarily used to accept
orders for direct marketing retail sales.
(c) Sales of automatic food vending machines that preserve
food with a shelf life of forty-five days or less by
refrigeration and dispense it to the consumer.
For purposes of division (B)(37) of this section, "direct
marketing" means the method of selling where consumers order
tangible personal property by United States mail, delivery
service, or telecommunication and the vendor delivers or ships
the tangible personal property sold to the consumer from a
warehouse, catalogue distribution center, or similar fulfillment
facility by means of the United States mail, delivery service, or
common carrier.
(38) Sales to a person engaged in the business of
horticulture or producing livestock of materials to be
incorporated into a horticulture structure or livestock
structure;
(39) The sale of a motor vehicle that is used exclusively for a vanpool
ridesharing arrangement to persons participating in the vanpool ridesharing
arrangement when the vendor is selling the vehicle pursuant to a contract
between the vendor and the department of transportation;
(40) Sales of personal computers, computer monitors, computer keyboards,
modems, and other peripheral computer equipment to an individual who is
licensed or certified to teach in an elementary or a secondary school in this
state for use by that individual in preparation for teaching elementary or
secondary school students;
(41) Sales to a professional racing team of any of the
following:
(a) Motor racing vehicles;
(b) Repair services for motor racing
vehicles;
(c) Items of property that are
attached to or incorporated in motor racing vehicles, including
engines, chassis, and all other components of the vehicles, and
all spare, replacement, and rebuilt parts or components of the
vehicles; except not including tires, consumable fluids, paint,
and accessories consisting of instrumentation sensors and
related items added to the vehicle to collect and transmit data
by means of telemetry and other forms of communication.
(42) SALES OF MANUFACTURED AND MOBILE HOMES THAT HAVE ACQUIRED
SITUS IN THIS STATE, AS DEFINED IN DIVISION (OO) OF SECTION 4501.01
of the Revised Code.
For the purpose of the proper administration of this
chapter, and to prevent the evasion of the tax, it is presumed
that all sales made in this state are subject to the tax until
the contrary is established.
As used in this section, except in division (B)(16) of this
section, "food" includes cereals and cereal products, milk and
milk products including ice cream, meat and meat products, fish
and fish products, eggs and egg products, vegetables and
vegetable products, fruits, fruit products, and pure fruit
juices, condiments, sugar and sugar products, coffee and coffee
substitutes, tea, and cocoa and cocoa products. It does not
include: spirituous or malt liquors; soft drinks; sodas and
beverages that are ordinarily dispensed at bars and soda
fountains or in connection therewith, other than coffee, tea, and
cocoa; root beer and root beer extracts; malt and malt extracts;
mineral oils, cod liver oils, and halibut liver oil; medicines,
including tonics, vitamin preparations, and other products sold
primarily for their medicinal properties; and water, including
mineral, bottled, and carbonated waters, and ice.
(C) The levy of an excise tax on transactions by which
lodging by a hotel is or is to be furnished to transient guests
pursuant to this section and division (B) of section 5739.01 of
the Revised Code does not prevent any of the following:
(1) A municipal corporation or township from levying an
excise tax for any lawful purpose not to exceed three per cent on
transactions by which lodging by a hotel is or is to be furnished
to transient guests in addition to the tax levied by this
section. If a municipal corporation or township repeals a tax
imposed under division (C)(1) of this section and a county in
which the municipal corporation or township has territory has a
tax imposed under division (C) of section 5739.024 of the Revised
Code in effect, the municipal corporation or township may not
reimpose its tax as long as that county tax remains in effect. A
municipal corporation or township in which a tax is levied under
division (B)(2) of section 351.021 of the Revised Code may not
increase the rate of its tax levied under division (C)(1) of this
section to any rate that would cause the total taxes levied under
both of those divisions to exceed three per cent on any lodging
transaction within the municipal corporation or township.
(2) A municipal corporation or a township from levying an
additional excise tax not to exceed three per cent on such
transactions pursuant to division (B) of section 5739.024 of the
Revised Code. Such tax is in addition to any tax imposed under
division (C)(1) of this section.
(3) A county from levying an excise tax pursuant to division (A) of
section 5739.024 of the Revised Code.
(4) A county from levying an excise tax not to exceed
three per cent of such transactions pursuant to division (C) of
section 5739.024 of the Revised Code. Such a tax is in addition
to any tax imposed under division (C)(3) of this section.
(5) A convention facilities authority, as defined in
division (A) of section 351.01 of the Revised Code, from levying
the excise taxes provided for in division (B) of section 351.021
of the Revised Code.
(6) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(D) of section 5739.024 of the Revised Code. Such tax is in
addition to any tax imposed under division (C)(3) or (4) of this
section.
(7) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(E) of section 5739.024 of the Revised Code. Such a tax is in
addition to any tax imposed under division (C)(3), (4), or (6) of
this section.
(D) The levy of this tax on retail sales of recreation and sports
club service shall not prevent a municipal corporation from levying any tax on
recreation and sports club dues or on any income generated by recreation and
sports club dues.
Sec. 5739.0210. (A) AS
USED IN THIS SECTION AND SECTION 5739.02 of the Revised Code:
(1) "MANUFACTURED HOME" HAS THE SAME MEANING AS IN
DIVISION (C)(4) OF SECTION
3781.06 OF THE REVISED
CODE AND INCLUDES ALL SKIRTING,
AWNINGS, INTERIOR CABINETRY, AND OTHER ACCESSORIES AND
ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND INCORPORATED AS
PART OF THE HOME, BUT DOES NOT INCLUDE ANY FURNITURE NOT
PERMANENTLY AFFIXED TO THE HOME.
(2) "MANUFACTURER," "REMANUFACTURER," AND "DISTRIBUTOR"
MEANS A MANUFACTURER, REMANUFACTURER, OR DISTRIBUTOR OF
MANUFACTURED HOMES OR MOBILE HOMES.
(3) "MOBILE HOME" HAS THE SAME MEANING AS IN DIVISION
(O) OF SECTION 4501.01 OF THE
REVISED
CODE AND INCLUDES ALL SKIRTING,
AWNINGS, INTERIOR CABINETRY, AND OTHER ACCESSORIES AND
ATTACHMENTS THAT ARE PERMANENTLY ATTACHED TO AND INCORPORATED AS
PART OF THE HOME, BUT DOES NOT INCLUDE ANY FURNITURE NOT
PERMANENTLY AFFIXED TO THE HOME.
(4) "NEW MANUFACTURED HOME" AND "NEW MOBILE HOME" MEANS A
MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH HAS NEVER
BEEN TRANSFERRED BY A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR,
OR NEW MOTOR VEHICLE DEALER TO A PURCHASER IN THIS STATE WHO IS
NOT A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR NEW MOTOR
VEHICLE DEALER.
(5) "NEW MOTOR VEHICLE DEALER" HAS THE SAME MEANING AS IN
SECTION 4517.01 OF THE REVISED
CODE.
(6) "USED MANUFACTURED HOME" AND "USED MOBILE HOME" MEANS
A MANUFACTURED OR MOBILE HOME THE LEGAL TITLE TO WHICH IS BEING
TRANSFERRED OR PREVIOUSLY HAS BEEN TRANSFERRED BY AN OWNER OTHER
THAN A NEW MOTOR VEHICLE DEALER.
(B) NOTWITHSTANDING THIS
CHAPTER OR CHAPTER 5741. OF THE
REVISED
CODE, THE TAX LEVIED UNDER SUCH
CHAPTERS ON THE RETAIL SALES OF MANUFACTURED HOMES AND MOBILE
HOMES SOLD AFTER JANUARY 1,
1999, SHALL BE REPORTED AND PAID AS PROVIDED IN THIS SECTION.
FOR PURPOSES OF THIS CHAPTER AND
CHAPTER 5741. OF THE
REVISED
CODE, A MANUFACTURED HOME OR A
MOBILE HOME SOLD ON OR AFTER
JANUARY 1, 1999, SHALL NOT BE
CONSIDERED A MOTOR VEHICLE.
(C) THE TRANSFER OF A
USED MANUFACTURED HOME OR USED MOBILE HOME ON WHICH THE TRANSFER
TAX IMPOSED BY SECTION 322.06 OF THE
REVISED
CODE HAS BEEN PAID SHALL NOT BE
CONSIDERED A SALE FOR PURPOSES OF THIS CHAPTER OR
CHAPTER 5741. OF THE
REVISED
CODE AND NO TAX REQUIRED BY
THIS CHAPTER OR CHAPTER 5741.
OF THE REVISED
CODE SHALL BE PAID ON SUCH
TRANSFER.
(D) NEW MOTOR VEHICLE
DEALERS THAT PURCHASE NEW MANUFACTURED HOMES OR NEW MOBILE HOMES
FROM A MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR ANOTHER
DEALER SHALL NOT PAY THE TAX IMPOSED BY THIS CHAPTER TO THE
SELLER OR VENDOR AT THE TIME OF PURCHASE.
(E) WHEN A NEW MOTOR
VEHICLE DEALER SELLS A NEW MANUFACTURED HOME OR NEW MOBILE HOME
TO A PURCHASER, OTHER THAN ANOTHER NEW MOTOR VEHICLE DEALER
PURCHASING SUCH HOME FOR SUBSEQUENT SALE BY THE DEALER, THE NEW
MOTOR VEHICLE DEALER SHALL BE THE CONSUMER OF SUCH SALE AND
SHALL REMIT THE TAX REQUIRED BY THIS CHAPTER AND
CHAPTER 5741. OF THE
REVISED
CODE. THE PRICE ON WHICH THE
TAX SHALL BE PAID IS THE AGGREGATE VALUE IN MONEY OF ANYTHING
PREVIOUSLY PAID OR DELIVERED, OR PROMISED TO BE PAID OR
DELIVERED, BY THE NEW MOTOR VEHICLE DEALER FOR THAT DEALER'S
PREVIOUS PURCHASE OF THE NEW MANUFACTURED OR MOBILE HOME FROM A
MANUFACTURER, REMANUFACTURER, DISTRIBUTOR, OR OTHER NEW MOTOR
VEHICLE DEALER. THE TAX APPLIES AND SHALL BE PAID BY THE DEALER
ON THE DATE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS
DELIVERED TO THE PURCHASER, THE DATE THE PURCHASER REMITS THE
FULL PRICE FOR THE MANUFACTURED HOME OR NEW MOBILE HOME TO THE
DEALER, OR, IN THE CASE OF A DEALER-FINANCED TRANSACTION, THE
DATE THE PURCHASER COMPLETELY EXECUTES THE FINANCING FOR THE NEW
MANUFACTURED HOME OR NEW MOBILE HOME, WHICHEVER DATE OCCURS
FIRST. THE TAX SHALL BE PAID AT THE RATE IN EFFECT IN THE
COUNTY WHERE THE NEW MANUFACTURED HOME OR NEW MOBILE HOME IS TO
BE TITLED TO THE PURCHASER.
(F) A NEW MOTOR VEHICLE
DEALER SHALL NOT CHARGE A TAX UNDER THIS CHAPTER OR
CHAPTER 5741. OF THE
REVISED
CODE TO THE PURCHASER OF A NEW
MANUFACTURED HOME OR A NEW MOBILE HOME, BUT MAY PASS THE TAX
THROUGH TO THE PURCHASER AS PART OF THE DEALER'S COST OF THE NEW
MANUFACTURED HOME OR NEW MOBILE HOME.
(G) A PERSON PERFORMING
REPAIRS OR IMPROVEMENTS TO A MANUFACTURED HOME OR A MOBILE HOME
SHALL BE CONSIDERED THE CONSUMER OF ALL PROPERTY USED IN THE
PERFORMANCE OF THE REPAIRS OR IMPROVEMENTS AND SHALL NOT BE
CONSIDERED TO BE MAKING SALES OF THE REPAIRS OR
IMPROVEMENTS.
Sec. 5741.02. (A) For the use of the general revenue fund
of the state, an excise tax is hereby levied on the storage, use,
or other consumption in this state of tangible personal property
or the benefit realized in this state of any service provided.
The tax shall be collected pursuant to the schedules in section
5739.025 of the Revised Code.
(B) Each consumer, storing, using, or otherwise consuming
in this state tangible personal property or realizing in this
state the benefit of any service provided, shall be liable for the
tax, and such liability shall not be extinguished until the tax
has been paid to this state; provided, that the consumer shall be
relieved from further liability for the tax if the tax has been
paid to a seller in accordance with section 5741.04 of the
Revised Code or prepaid by the seller in accordance with section
5741.06 of the Revised Code.
(C) The tax does not apply to the storage, use, or
consumption in this state of the following described tangible
personal property or services, nor to the storage, use, or
consumption or benefit in this state of tangible personal
property or services purchased under the following described
circumstances:
(1) When the sale of property or service in this state is
subject to the excise tax imposed by sections 5739.01 to 5739.31
of the Revised Code, provided said tax has been paid;
(2) Except as provided in division (D) of this section,
tangible personal property or services, the acquisition of which,
if made in Ohio, would be a sale not subject to the tax imposed
by sections 5739.01 to 5739.31 of the Revised Code;
(3) Property or services, the storage, use, or other
consumption of or benefit from which this state is prohibited
from taxing by the constitution CONSTITUTION of the
United States, laws of the
United States, or the constitution CONSTITUTION of this
state. This exemption
shall not exempt from the application of the tax imposed by this
section the storage, use, or consumption of tangible personal
property which THAT was purchased in interstate commerce, but
which THAT has come to rest in this state, provided that fuel to
be used or
transported in carrying on interstate commerce which THAT is
stopped within this state pending transfer from one conveyance to another
is exempt from the excise tax imposed by this section and section
5739.02 of the Revised Code;
(4) Transient use of tangible personal property in this
state by a nonresident tourist or vacationer, or a non-business
use within this state by a nonresident of this state, if the
property so used was purchased outside this state for use outside
this state and is not required to be registered or licensed under
the laws of this state;
(5) Tangible personal property or services rendered upon
which taxes have been paid to another jurisdiction to the extent
of the amount of the tax paid to such other jurisdiction. Where
the amount of the tax imposed by this section and imposed
pursuant to section 5741.021, 5741.022, or 5741.023 of the
Revised Code exceeds the amount paid to another jurisdiction, the
difference shall be allocated between the tax imposed by this
section and any tax imposed by a county or a transit authority
pursuant to section 5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion to the respective rates of such
taxes.
As used in this subdivision, "taxes paid to another
jurisdiction" means the total amount of retail sales or use tax
or similar tax based upon the sale, purchase, or use of tangible
personal property or services rendered legally, levied by and paid
to another state or political subdivision thereof, or to the
District of Columbia, where the payment of such tax does not
entitle the taxpayer to any refund or credit for such payment.
(6) THE TRANSFER OF A USED MANUFACTURED HOME OR USED MOBILE HOME,
AS DEFINED BY SECTION 5739.0210 of the Revised Code, ON WHICH THE TRANSFER TAX IMPOSED BY
SECTION 322.06 of the Revised Code HAS BEEN PAID.
(D) The tax applies to the storage, use, or other
consumption in this state of tangible personal property or
services, the acquisition of which at the time of sale was
excepted under division (E)(1) of section 5739.01 of the Revised
Code from the tax imposed by section 5739.02 of the Revised Code,
but which has subsequently been temporarily or permanently
stored, used, or otherwise consumed in a taxable manner.
(E) For the purpose of the proper administration of
sections 5741.01 to 5741.22 of the Revised Code, and to prevent
the evasion of the tax hereby levied, it shall be presumed that
any use, storage, or other consumption of tangible personal
property in this state is subject to the tax until the contrary
is established.
Section 2. That existing sections 303.21, 305.31, 319.202, 319.302, 319.54,
321.261, 321.45, 322.01, 322.02, 322.021, 322.03, 322.05, 322.99, 323.151,
323.152, 323.153, 323.154, 323.155, 323.156, 323.31, 325.31,
519.21, 1151.349, 1345.71, 1506.01, 1521.01, 1923.01, 3733.01,
3733.02, 3733.021, 3733.022, 3733.025, 3733.06, 3733.101,
3733.11, 3733.19, 3781.06, 3781.07, 3781.10, 3781.181, 3791.04, 4501.01,
4503.04, 4503.042, 4503.06, 4503.061, 4503.062, 4503.063, 4503.064, 4503.065,
4503.066, 4503.067, 4503.19,
4503.21, 4503.99, 4505.01, 4505.06, 4505.08, 4505.11, 4505.20,
4511.701, 4517.01, 4517.03, 4517.30, 4703.18, 4733.18, 4905.90, 5117.01,
5701.02, 5715.39, 5728.01, 5739.02, and 5741.02 of the Revised Code are
hereby
repealed.
Section 3.
Section 305.31 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. S.B. 188 and Am. Sub. H.B. 99 of the 121st General Assembly, with
the
new language of
neither of the acts shown in capital letters.
Section 319.302 of the Revised Code is presented in this act
as a composite of the section as amended by both
Sub. H.B. 462 and Am. Sub. H.B. 517 of the 121st General Assembly, with the
new language of
neither of the acts shown in capital letters.
Section 3781.10 of the Revised Code is presented in this act as
a composite of the section as amended by both Sub. H.B. 231 and Am. Sub.
S.B. 162 of the 121st General
Assembly,
with the new language of neither of the acts shown in capital
letters. This is in recognition of the principle stated in division (B) of
section 1.52 of the Revised Code that such amendments are to be harmonized
where not substantively irreconcilable and constitutes a legislative finding
that such is the resulting version in effect prior to the effective date of
this act.
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