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As Passed by the House
123rd General Assembly
Regular Session
1999-2000 | Am. H. B. No. 27 |
REPRESENTATIVES GRENDELL-METELSKY-BRITTON-HARTNETT-PETERSON-
HOLLISTER-JOLIVETTE-HAINES-BEATTY-OLMAN-DePIERO-SCHULER-
BARRETT-PRINGLE-BUCHY-ROBERTS-BARNES
A BILL
To permit, for a limited time, the abatement of unpaid property taxes,
penalties, and interest owed
on property that would have been tax exempt except for a failure
to comply with certain tax exemption
procedures.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. As used in this section, "qualified property" means
real and tangible personal property that satisfies the
qualifications for tax exemption under the terms of section
3313.44, 5709.07, 5709.08, 5709.10, 5709.12, 5709.121, or 5709.14 of the
Revised Code.
Notwithstanding section 5713.081 of the Revised Code, when qualified property
has not received tax exemption
due to a failure to comply with Chapter 5713. or section
5715.27 of
the
Revised Code, the owner of the property, at any time on or before six months
after the effective date of this section, may file with the Tax Commissioner
an application requesting that the property be placed on the tax exempt list
and that all unpaid taxes, penalties, and interest on the property be abated.
The application shall be made on the form prescribed by the Tax Commissioner
under section 5715.27 of the Revised Code and shall list the name of the
county in which the property is located; the property's legal description; its
taxable value; the amount in dollars of the unpaid taxes, penalties, and
interest; the date of acquisition of title to the property; the use of the
property during any time that the unpaid taxes accrued; and any other
information required by the commissioner. The county auditor shall supply the
required information upon request of the applicant.
Upon request of the applicant, the county treasurer shall
determine if all taxes, penalties, and interest that became a
lien on the qualified property before it first was used for an exempt
purpose and all special assessments charged against the property
have been paid in full. If so, the county treasurer shall issue
a certificate to the applicant stating that all such taxes,
penalties, interest, and assessments have been paid in full.
Prior to filing the application with the Tax Commissioner, the
applicant shall attach the county treasurer's certificate to it.
The commissioner shall not consider an application filed under this
section unless such a certificate is attached to it.
Upon receipt of the application and after consideration of it, the Tax
Commissioner shall determine if the applicant meets the qualifications set
forth in this section, and if so shall issue an order directing that the
property be placed on the tax exempt list of the county and that all unpaid
taxes, penalties, and interest for every year the property met the
qualifications for exemption described in section 3313.44, 5709.07, 5709.08,
5709.10, 5709.12, 5709.121, or 5709.14 of the
Revised Code
be abated. If the commissioner finds that the property is not now being so
used or is being used for a purpose that would foreclose its right to tax
exemption, the commissioner shall issue an order denying the application.
If the Tax Commissioner finds that the property is not entitled to tax
exemption and to the abatement of unpaid taxes, penalties, and interest for
any of the years for which the owner claims an exemption or abatement, the
commissioner shall order the county treasurer of the county in which property
is located to collect all taxes, penalties, and interest due on the property
for those years in accordance with law.
The Tax Commissioner may apply this section to any qualified property that is
the subject of an application for exemption pending before the commissioner on
the effective date of this section, without requiring the property owner to
file an additional application. The commissioner also may apply this
section to any qualified property that is the subject of an application for
exemption filed on or after the effective date of this section and on or
before six months after that effective date, even though the application does
not expressly request abatement of unpaid taxes.
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