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As Introduced
122nd General Assembly
Regular Session
1997-1998 | S. B. No. 59 |
SENATORS NEIN-LATTA
A BILL
To amend sections 321.45, 323.12, 323.31, 5711.33, 5715.39, and
5719.03 and to enact section 321.48 of the Revised Code to
permit all real property taxpayers to participate in a system
for prepayment of taxes and to make other changes to the county
treasurer law.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 321.45, 323.12, 323.31, 5711.33,
5715.39, and 5719.03 be amended and section 321.48 of the
Revised Code be enacted to read as follows:
Sec. 321.45. (A) As used in this section:
(1) "Taxpayer" means any person in whose name a parcel of
residential property 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," "delinquent taxes," and "current taxes" have
the same meanings as in section 323.01 of the Revised Code.
(4) "Duplicate" means the treasurer's duplicate of real
and public utility property.
(5) "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.
(6) "Residential property" means single family dwellings,
duplexes, doubles, and apartment buildings with not more than six
units and the land on which those dwellings are located.
(B)(1) A county treasurer may enter into a written
agreement with any taxpayer, upon mutually agreed upon ON terms
and
conditions, under which both of the following occur:
(a) The taxpayer agrees to tender prepayments of taxes on
a parcel of residential property for which he THE
TAXPAYER is
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 he THE
TREASURER
further agrees to
apply, in payment of the total taxes due on the parcel, an amount
of the prepayments that equals the total taxes due on the parcel.
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 residential
real property 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 residential property,
except that a taxpayer who makes prepayments on more than one
parcel may enter into a single agreement covering all of the
parcels. The single agreement shall specify the manner in which
each prepayment shall be apportioned among the parcels. The
treasurer shall keep a separate record for each parcel 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 his 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. 321.48. A COUNTY TREASURER MAY ASSESS A FEE NOT
EXCEEDING AN AMOUNT EQUAL TO FIVE DOLLARS PLUS ANY AMOUNT PASSED
ON FROM A FINANCIAL INSTITUTION ON A DRAWER OR INDORSER FOR EACH
CHECK, DRAFT, OR MONEY ORDER RETURNED OR DISHONORED, OR
AUTOMATIC BANK TRANSFER DECLINED, DUE TO INSUFFICIENT FUNDS OR
FOR ANY OTHER REASON. THE COUNTY TREASURER SHALL DEPOSIT IN THE
GENERAL FUND OF THE COUNTY ANY FEE COLLECTED UNDER THIS
SECTION.
Sec. 323.12. (A) Each person charged with taxes shall pay
to the county treasurer the full amount of such taxes on or
before the thirty-first day of December, or shall pay one-half of
the current taxes together with the full amount of any delinquent
taxes before such date, and the remaining half on or before the
twentieth day of June next ensuing.
When taxes are paid by installments, each payment shall be
apportioned among the several funds for which taxes have been
assessed.
(B) A tax is paid on or before the dates set forth in this
section if the tax payment is received by the county treasurer or
if prepayments are applied by the treasurer toward the payment of
taxes as provided by section 321.45 of the Revised Code on or
before the last day for payment of such tax, or if the tax
payment is received after such date in an envelope that was
postmarked by the UNITED STATES postal service on or
before the last day for
payment of such tax. In the event there is more than one date of
postmark on the envelope, the earliest date imprinted by the
UNITED STATES postal service shall be the date of
payment. A PRIVATE METER POSTMARK ON AN ENVELOPE IS NOT A VALID POSTMARK
FOR PURPOSES OF ESTABLISHING THE DATE OF PAYMENT OF SUCH TAX.
(C) The treasurer may delay the closing of his THE TREASURER'S
books for
any collection period for the purpose of receiving and processing
such payments.
Sec. 323.31. (A) Delinquent taxes charged against any
entry of real property may be paid pursuant to this division by
the person who owns the real property 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 county
prosecuting attorney's commencement of foreclosure proceedings
pursuant to section 323.25 or 5721.18 of the Revised Code, or
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 such THE copy to the delinquent land tax
certificate or
delinquent vacant land tax certificate, 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, prior to filing it with the prosecuting attorney
under section 5721.13 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.
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 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
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
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 his 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.
(B) Within ten days after the date prescribed by section
323.12 or 323.17 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 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 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.
Sec. 5711.33. (A)(1) When a county treasurer receives a
certificate from a county auditor pursuant to division (A) of
section 5711.32 of the Revised Code charging him THE TREASURER
with the
collection of an amount of taxes due as the result of a
deficiency assessment, he THE TREASURER shall immediately
prepare
and mail a
tax bill to the taxpayer owing such tax. The tax bill shall
contain the name of the taxpayer; the taxable value, tax rate,
and taxes charged for each year being assessed; the total amount
of taxes due; the final date payment may be made without
additional penalty; and any other information the treasurer
considers pertinent or necessary. Taxes due and payable as a
result of a deficiency assessment, less any amount specifically
excepted from collection under division (B) of section 5711.32 of
the Revised Code, shall be paid with interest thereon as
prescribed by section 5719.041 of the Revised Code on or before
the sixtieth day following the date of issuance of the
certificate by the county auditor. The balance of taxes found
due and payable after a final determination by the tax
commissioner or a final judgment of the board of tax appeals or
any court to which such final judgment may be appealed, shall be
paid with interest thereon as prescribed by section 5719.041 of
the Revised Code on or before the sixtieth day following the date
of certification by the auditor to the treasurer pursuant to
division (C) of section 5711.32 of the Revised Code of such final
determination or judgment. Such final dates for payment shall be
determined and exhibited on the tax bill by the treasurer.
(2) If on or before the sixtieth day following the date of
a certification of a deficiency assessment under division (A) of
section 5711.32 of the Revised Code or of a certification of a
final determination or judgment under division (C) of section
5711.32 of the Revised Code, the taxpayer pays the full amount of
taxes and interest due at the time of the receipt of
certification with respect to that assessment, determination, or
judgment, no interest shall accrue or be charged with respect to
that assessment, determination, or judgment for the period that
begins on the first day of the month in which the certification
is made and that ends on the last day of the month preceding the
month in which such sixtieth day occurs.
(B) When the taxes charged, as mentioned in division (A)
of this section, are not paid within the time prescribed by such
division, a penalty of ten per cent of the amount due and unpaid
and interest for the period described in division (A)(2) of this
section shall accrue at the time the treasurer closes his THE
TREASURER'S office
for business on the last day so prescribed, but if the taxes are
paid within ten days subsequent to the last day prescribed, the
treasurer shall waive the collection of and the auditor shall
remit one-half of the penalty. The treasurer shall not
thereafter accept less than the full amount of taxes and penalty
except as otherwise authorized by law. Such penalty shall be
distributed in the same manner and at the same time as the tax
upon which it has accrued. The whole amount collected shall be
included in the next succeeding settlement of appropriate taxes.
(C) When the taxes charged, as mentioned in division (A)
of this section, remain unpaid after the final date for payment
prescribed by such division, such charges shall be deemed to be
delinquent taxes. The county auditor shall cause such charges,
including the penalty which THAT has accrued pursuant to this
section,
to be added to the delinquent tax duplicate in accordance with
section 5719.04 of the Revised Code.
(D) The county auditor, upon consultation with the county
treasurer, shall remit a penalty imposed under division (B) of
this section or division (C) of section 5719.03 of the Revised
Code for the late payment of taxes when:
(1) 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.
(2) In cases other than those described in division (D)(1)
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.
(3) The tax was not timely paid because of the death or
serious injury of the taxpayer, or his 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.
(4) The taxpayer demonstrates to the satisfaction of the
auditor 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.
(E) The taxpayer may, upon application, MAY request the tax
commissioner to review the denial of the remission of a penalty
by the auditor. The commissioner shall consider the application,
determine whether the penalty should be remitted, and certify his
THE
determination to the taxpayer and to the treasurer and auditor
who shall correct the tax list and duplicate accordingly. The
commissioner shall issue orders and instructions for the uniform
implementation of this section by all auditors and treasurers,
and such orders and instructions shall be followed by such
officers.
Sec. 5715.39. The tax commissioner may remit real property
taxes, penalties, and interest found by him THE COMMISSIONER to
have been illegally assessed. The commissioner also may remit any penalty
charged against any real property 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 his 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 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 his 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 his 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 which he THAT THE TAXPAYER may be
authorized to complain of under the provisions of sections 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. 5719.03. (A) The county auditor shall preserve all
receipts showing the advance payment of taxes. At the time of
making up the general personal and the classified tax list and
duplicate, he THE AUDITOR shall enter thereon opposite the name
of each
person charged with taxes the amount of the advance payment made,
as a credit against the amount of taxes charged thereon against
such person.
(B) Each person charged with taxes on a general personal
property or a classified property tax duplicate shall pay the
full amount of such taxes, less the amount of advance payment
credited on the duplicate, on or before the twentieth day of
September, or a day as extended pursuant to section 5719.031 of
the Revised Code.
(C) A tax is paid on or before the dates set forth in this
section if the tax payment is received by the county treasurer on
or before the last day for payment of such tax, or is received
after such date in an envelope that was postmarked by the UNITED
STATES postal
service on or before the last day for payment of such tax. In
the event there is more than one date of postmark on the
envelope, the earliest date imprinted by the UNITED
STATES postal service shall
be the date of payment. A PRIVATE METER POSTMARK ON AN ENVELOPE IS NOT A
VALID POSTMARK FOR PURPOSES OF ESTABLISHING THE DATE OF PAYMENT OF SUCH TAX.
(D) When an installment of taxes is not paid within the
time prescribed by this section, or within the time so prescribed
as extended pursuant to section 5719.031 of the Revised Code, a
penalty of ten per cent of the amount due and unpaid shall accrue
when the county treasurer closes his THE TREASURER'S office for
business on the
last day so prescribed, but if the taxes are paid within ten days
subsequent to the last day prescribed, the treasurer shall waive
the collection of, and the auditor shall remit one-half of, the
penalty. The treasurer shall not thereafter accept less than the
full amount of taxes and penalty, except as provided in division
(E) of this section or section 5719.05, 5711.32, or 5711.33 of
the Revised Code.
(E) Any partial payment of taxes tendered to a county
treasurer may be accepted if the treasurer determines that the
amount tendered was intended by the taxpayer to be equal to the
amount due but is more or less than such amount as a result of
what appears to the treasurer to be an obvious taxpayer error.
The treasurer may accept a partial payment in which the only
unpaid amount is the amount of a penalty for late payment
provided the taxpayer files with the payment a copy of his THE
TAXPAYER'S
application to the auditor for a remission of the penalty or the
payment is received within ten days of the last date the taxes
could have been paid without penalty. Any overpayment shall be
refunded by the treasurer in the manner most convenient to the
treasurer. When the amount tendered and accepted is less than
the amount due, the unpaid balance shall be treated as other
unpaid taxes, and, except when the unpaid amount is the penalty,
the treasurer shall notify the taxpayer of such deficiency.
Section 2. That existing sections 321.45, 323.12, 323.31,
5711.33, 5715.39, and 5719.03 of the Revised Code are hereby
repealed.
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