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As Introduced
123rd General Assembly
Regular Session
1999-2000 | H. B. No. 589 |
REPRESENTATIVES HOOPS-HOUSEHOLDER-HARRIS-MOTTLEY-OLMAN-
DAMSCHRODER-HARTNETT-VESPER-TERWILLEGER-KRUPINSKI-CALLENDER-
PETERSON-JOLIVETTE-LOGAN-METELSKY-A. CORE-BUEHRER-HOLLISTER
A BILL
To amend sections 5727.08 and 5727.47 of the Revised
Code to require public
utilities
to pay only the undisputed portion of property taxes if the
utility disputes the Tax Commissioner's valuation, and to provide for
notification of any disputes to be given to county auditors and affected
taxing districts.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5727.08 and 5727.47 of the Revised Code be amended to
read as follows:
Sec. 5727.08. On or before the first day of March,
annually, each public utility shall file a report with the tax
commissioner, on a form prescribed by him THE TAX COMMISSIONER.
The report shall include such information as the TAX
commissioner requires
to enable
him THE TAX COMMISSIONER to make any assessment or apportionment
required under this
chapter.
Such THE report shall be signed by either the owner of the
public utility or the president, secretary, treasurer, or another
duly authorized person.
If a public utility fails to file the report on or before
the first day of March, or the date it is due under an extension
allowed pursuant to section 5727.48 of the Revised Code, or fails
to accurately report all taxable property, the
TAX commissioner shall MAY impose a penalty of up to
fifty per cent of the taxable
value of
the property that was not timely or accurately
reported. However, if such THE public utility
files, within sixty days after
the first day of March or the extended due date, the report or an
amended report and discloses all items of taxable property that
are required by this chapter to be reported,
the penalty shall be
up to NOT BE MORE THAN five per cent of the taxable value that was
not
timely or
accurately reported. The penalty shall
be added to and
considered a part of the total taxable value of the property that
was not timely or accurately reported, and may be
abated in whole
or in part by the tax commissioner pursuant to a petition for
reassessment filed under section 5727.47 of the Revised Code.
Sec. 5727.47. (A) A copy of each assessment certified pursuant
to section 5727.23 or 5727.38 of the Revised Code
shall be mailed to the public utility, and its mailing shall be
prima-facie evidence of its receipt by the public utility to
which it is addressed. If a public utility objects to any
assessment certified to it pursuant to such sections, it may file
a petition for reassessment with the tax commissioner. The
petition must be made in writing, signed by the authorized agent
of the utility having knowledge of the facts, and filed with the
TAX commissioner, in person or by certified mail, within thirty
days
from the date that the assessment was mailed. If the petition is
filed by certified mail, the date of the United States postmark
placed on the sender's receipt by the postal employee to whom the
petition is presented shall be treated as the date of filing. A
true copy of the assessment objected to shall be attached to the
petition and shall be incorporated by reference into the
petition, but the failure to attach a copy of the assessment and
incorporate it by reference does not invalidate the petition.
The petition also shall indicate the utility's objections, but
additional objections may be raised in writing if received prior
to the date shown on the final determination by the commissioner.
Notwithstanding the fact that a petition has been filed,
IN THE CASE OF A PETITION SEEKING A REDUCTION IN TAXABLE VALUE FILED WITH
RESPECT TO AN ASSESSMENT ISSUED UNDER SECTION 5727.23 of the Revised Code, THE PETITIONER
SHALL STATE IN THE
PETITION THE TOTAL AMOUNT OF REDUCTION IN TAXABLE VALUE SOUGHT BY
THE PETITIONER. IF THE PETITIONER OBJECTS TO THE
PERCENTAGE OF TRUE VALUE AT WHICH TAXABLE PROPERTY IS ASSESSED
BY THE TAX COMMISSIONER, THE PETITIONER SHALL STATE IN THE PETITION THE TOTAL
AMOUNT OF REDUCTION IN TAXABLE
VALUE SOUGHT BOTH WITH AND
WITHOUT REGARD TO THE OBJECTION PERTAINING TO THE PERCENTAGE OF
TRUE VALUE AT WHICH ITS TAXABLE PROPERTY IS ASSESSED.
IF A PETITIONER OBJECTS
TO THE TAX COMMISSIONER'S APPORTIONMENT OF THE TAXABLE VALUE OF
THE PETITIONER'S TAXABLE PROPERTY, THE PETITIONER SHALL DISTINCTLY STATE IN
THE PETITION THAT THE PETITIONER OBJECTS
TO THE TAX COMMISSIONER'S APPORTIONMENT, AND, WITHIN FORTY-FIVE DAYS
AFTER FILING THE PETITION FOR REASSESSMENT, SHALL SUBMIT THE
PETITIONER'S PROPOSED APPORTIONMENT OF THE TAXABLE VALUE OF ITS
TAXABLE PROPERTY AMONG TAXING DISTRICTS. IF A PETITIONER THAT OBJECTS TO THE
TAX COMMISSIONER'S APPORTIONMENT FAILS TO
STATE ITS OBJECTIONS TO THAT APPORTIONMENT IN
ITS PETITION FOR REASSESSMENT OR FAILS TO SUBMIT ITS PROPOSED
APPORTIONMENT WITHIN FORTY-FIVE DAYS AFTER FILING THE PETITION FOR
REASSESSMENT, THE TAX COMMISSIONER SHALL DISMISS THE PETITIONER'S
OBJECTION TO THE TAX COMMISSIONER'S APPORTIONMENT, AND THE TAXABLE
VALUE OF THE PETITIONER'S TAXABLE PROPERTY, SUBJECT TO ANY
ADJUSTMENT TO TAXABLE VALUE PURSUANT TO THE PETITION OR APPEAL, SHALL BE
APPORTIONED IN THE MANNER USED BY THE TAX COMMISSIONER IN THE PRELIMINARY OR
AMENDED PRELIMINARY ASSESSMENT ISSUED UNDER
SECTION 5727.23 of the Revised Code.
IF AN ADDITIONAL OBJECTION SEEKING A REDUCTION IN TAXABLE VALUE IN
EXCESS OF THE REDUCTION STATED IN THE ORIGINAL PETITION IS PROPERLY AND TIMELY
RAISED WITH RESPECT TO AN ASSESSMENT ISSUED UNDER SECTION 5727.23 of the Revised Code, THE
PETITIONER SHALL STATE THE TOTAL AMOUNT OF THE
REDUCTION IN TAXABLE VALUE SOUGHT IN THE ADDITIONAL
OBJECTION BOTH WITH AND WITHOUT REGARD TO ANY REDUCTION IN TAXABLE VALUE
PERTAINING
TO THE PERCENTAGE OF TRUE VALUE AT WHICH TAXABLE PROPERTY IS
ASSESSED. IF A PETITIONER FAILS TO STATE THE REDUCTION IN TAXABLE
VALUE SOUGHT IN THE ORIGINAL PETITION OR IN ADDITIONAL
OBJECTIONS PROPERLY RAISED AFTER THE PETITION IS FILED, THE TAX
COMMISSIONER SHALL NOTIFY THE PETITIONER OF THE FAILURE BY
CERTIFIED MAIL. IF THE PETITIONER FAILS TO NOTIFY THE TAX
COMMISSIONER IN WRITING OF THE REDUCTION IN TAXABLE VALUE SOUGHT
IN THE PETITION OR IN AN ADDITIONAL OBJECTION WITHIN THIRTY DAYS AFTER
RECEIVING THE TAX COMMISSIONER'S NOTICE, THE TAX
COMMISSIONER SHALL DISMISS THE PETITION OR THE ADDITIONAL OBJECTION IN WHICH
THAT REDUCTION IS SOUGHT.
(B)(1) SUBJECT TO DIVISIONS (B)(2) AND (3) OF THIS
SECTION, A PUBLIC UTILITY FILING A PETITION
FOR REASSESSMENT REGARDING AN ASSESSMENT ISSUED UNDER SECTION 5727.23 OR
5727.38 of the Revised Code SHALL PAY
the tax with respect to the assessment objected to shall be paid
as required by law. The acceptance of the ANY tax payment by
the
treasurer of state or any county treasurer shall not prejudice
any claim for taxes on final determination by the TAX commissioner or
final decision by the board of tax appeals or any court.
(2) IF A PUBLIC UTILITY PROPERLY AND TIMELY FILES A PETITION FOR
REASSESSMENT REGARDING AN ASSESSMENT ISSUED UNDER SECTION 5727.23 of the Revised Code, THE
PETITIONER SHALL PAY THE TAX AS PRESCRIBED
BY DIVISIONS (B)(2)(a), (b), AND
(c) OF THIS SECTION:
(a) IF THE PETITIONER DOES NOT OBJECT TO THE TAX
COMMISSIONER'S
APPORTIONMENT OF THE TAXABLE VALUE OF THE PETITIONER'S TAXABLE PROPERTY, THE
PETITIONER
IS NOT REQUIRED TO PAY THE PART OF THE TAX OTHERWISE DUE ON THE TAXABLE VALUE
THAT THE PETITIONER SEEKS TO HAVE REDUCED,
SUBJECT TO DIVISION (B)(2)(c) OF THIS SECTION.
(b) IF THE PETITIONER OBJECTS TO THE TAX COMMISSIONER'S
APPORTIONMENT OF THE TAXABLE VALUE OF THE PETITIONER'S TAXABLE PROPERTY, THE
PETITIONER IS NOT REQUIRED TO PAY THE
TAX OTHERWISE DUE ON THE PART OF THE TAXABLE VALUE APPORTIONED TO
ANY TAXING DISTRICT THAT THE PETITIONER OBJECTS TO, SUBJECT TO
DIVISION (B)(2)(c) OF THIS SECTION. IF,
PURSUANT TO DIVISION (A) OF THIS SECTION, THE PETITIONER HAS,
IN A PROPER AND TIMELY MANNER, APPORTIONED TAXABLE VALUE TO A TAXING
DISTRICT TO WHICH THE TAX COMMISSIONER DID NOT APPORTION THE
PETITIONER'S TAXABLE VALUE, THE PETITIONER SHALL PAY THE TAX DUE ON THE
TAXABLE VALUE THAT THE PETITIONER HAS APPORTIONED TO THE TAXING
DISTRICT, SUBJECT TO DIVISION (B)(2)(c) OF THIS
SECTION.
(c) IF A PETITIONER OBJECTS TO THE PERCENTAGE OF TRUE VALUE AT
WHICH TAXABLE PROPERTY IS ASSESSED BY THE TAX COMMISSIONER, THE
PETITIONER SHALL PAY THE TAX DUE ON THE
BASIS OF THE PERCENTAGE OF TRUE VALUE AT WHICH THE PUBLIC UTILITY'S
TAXABLE PROPERTY IS ASSESSED BY THE TAX COMMISSIONER. IN
ANY CASE, THE PETITIONER'S PAYMENT OF TAX SHALL NOT BE LESS
THAN THE AMOUNT OF TAX DUE BASED ON THE TAXABLE VALUE REFLECTED ON THE
LAST APPEAL NOTICE ISSUED BY THE TAX COMMISSIONER UNDER DIVISION
(C) OF THIS SECTION. UNTIL
THE COUNTY AUDITOR RECEIVES NOTIFICATION UNDER DIVISION (E) OF
THIS SECTION AND PROCEEDS UNDER SECTION 5727.471 of the Revised Code TO ISSUE ANY REFUND THAT
IS FOUND TO BE DUE, THE COUNTY AUDITOR SHALL NOT ISSUE A REFUND FOR
ANY INCREASE IN THE REDUCTION IN TAXABLE VALUE THAT IS SOUGHT BY A PETITIONER
LATER THAN FORTY-FIVE DAYS AFTER THE PETITIONER FILES
THE ORIGINAL PETITION AS REQUIRED UNDER DIVISION (A) OF THIS
SECTION.
(3) ANY PART OF THE TAX THAT, UNDER DIVISION
(B)(2)(a) OR (b) OF
THIS SECTION, IS NOT PAID SHALL BE COLLECTED
UPON
RECEIPT OF THE NOTIFICATION AS PROVIDED IN SECTION 5727.471 of the Revised Code
WITH INTEREST THEREON COMPUTED IN THE SAME MANNER AS INTEREST IS COMPUTED
UNDER DIVISION (E) OF SECTION 5715.19 of the Revised Code,
SUBJECT TO
ANY CORRECTION OF THE ASSESSMENT
BY THE TAX COMMISSIONER UNDER DIVISION (E) OF THIS SECTION OR THE
FINAL JUDGMENT OF THE BOARD
OF TAX APPEALS OR A COURT TO WHICH THE BOARD'S
FINAL JUDGMENT IS APPEALED. THE
PENALTY IMPOSED UNDER SECTION 323.121 of the Revised Code
SHALL APPLY ONLY TO THE UNPAID PORTION OF THE TAX IF THE PETITIONER'S TAX
PAYMENT IS LESS THAN THE AMOUNT OF TAX DUE BASED ON THE TAXABLE VALUE
REFLECTED ON THE
LAST APPEAL NOTICE ISSUED BY THE TAX COMMISSIONER UNDER DIVISION
(C) OF THIS SECTION.
(C) Upon receipt of a properly filed petition FOR
REASSESSMENT, the TAX commissioner
shall notify the treasurer of state or the auditor of each county
to which the assessment objected to has been certified.
IN THE CASE OF A PETITION WITH RESPECT TO AN ASSESSMENT ISSUED
UNDER SECTION 5727.23 of the Revised Code, THE
TAX COMMISSIONER SHALL ISSUE AN APPEAL NOTICE WITHIN THIRTY DAYS
AFTER RECEIVING THE AMOUNT OF THE TAXABLE VALUE REDUCTION AND
APPORTIONMENT CHANGES SOUGHT BY THE PETITIONER IN THE ORIGINAL
PETITION OR IN ANY ADDITIONAL OBJECTIONS PROPERLY AND TIMELY
RAISED BY THE PETITIONER. THE APPEAL
NOTICE SHALL
INDICATE THE AMOUNT OF THE REDUCTION IN TAXABLE VALUE SOUGHT IN THE PETITION
OR IN THE ADDITIONAL OBJECTIONS AND THE EXTENT TO WHICH THE REDUCTION IN
TAXABLE VALUE
AND ANY CHANGE IN APPORTIONMENT REQUESTED BY THE PETITIONER
WOULD AFFECT THE TAX
COMMISSIONER'S APPORTIONMENT OF THE TAXABLE VALUE AMONG TAXING
DISTRICTS IN THE COUNTY AS SHOWN IN THE ASSESSMENT.
IF A PETITIONER IS SEEKING A REDUCTION IN TAXABLE VALUE ON THE
BASIS OF A LOWER PERCENTAGE OF TRUE VALUE THAN THE PERCENTAGE AT WHICH
THE TAX COMMISSIONER ASSESSED THE PETITIONER'S TAXABLE PROPERTY, THE
APPEAL NOTICE SHALL INDICATE THE REDUCTION IN TAXABLE VALUE SOUGHT
BY THE PETITIONER WITHOUT REGARD TO THE REDUCTION SOUGHT ON THE
BASIS OF THE LOWER PERCENTAGE AND SHALL INDICATE THAT THE
PETITIONER IS REQUIRED TO PAY TAX ON THE REDUCED TAXABLE VALUE
DETERMINED WITHOUT REGARD TO THE REDUCTION SOUGHT ON THE BASIS OF
A LOWER PERCENTAGE OF TRUE VALUE, AS PROVIDED UNDER DIVISION
(B)(2)(c)
OF THIS SECTION. THE APPEAL NOTICE
SHALL INCLUDE A STATEMENT THAT THE REDUCED TAXABLE VALUE AND THE
APPORTIONMENT INDICATED IN THE NOTICE ARE NOT FINAL AND ARE
SUBJECT TO ADJUSTMENT BY THE TAX COMMISSIONER OR BY THE BOARD OF
TAX APPEALS OR A COURT ON APPEAL.
IF THE TAX COMMISSIONER FINDS AN ERROR IN THE APPEAL NOTICE, THE
TAX COMMISSIONER MAY AMEND THE NOTICE, BUT THE NOTICE IS ONLY FOR
INFORMATIONAL AND TAX PAYMENT PURPOSES; THE NOTICE IS NOT SUBJECT
TO APPEAL BY ANY PERSON. THE TAX COMMISSIONER ALSO SHALL MAIL A
COPY OF THE APPEAL NOTICE TO THE PETITIONER. UPON THE REQUEST OF A TAXING
AUTHORITY, THE
COUNTY AUDITOR MAY DISCLOSE TO THE TAXING AUTHORITY THE EXTENT TO
WHICH A REDUCTION IN TAXABLE VALUE SOUGHT BY A PETITIONER WOULD
AFFECT THE APPORTIONMENT OF TAXABLE VALUE TO THE TAXING DISTRICT OR DISTRICTS
UNDER THE TAXING AUTHORITY'S JURISDICTION,
BUT SUCH A DISCLOSURE DOES NOT CONSTITUTE A NOTICE REQUIRED BY LAW
TO BE GIVEN FOR THE PURPOSE OF SECTION 5717.02 of the Revised Code.
(D) Unless the petitioner waives a hearing, the commissioner
shall assign a time and place for the hearing on the petition and
notify the petitioner of the time and place of the hearing by
personal service or certified mail, but the commissioner may
continue the hearing from time to time if necessary.
(E) The TAX commissioner may make such correction to the
assessment
as the TAX commissioner finds proper. The TAX commissioner
shall
serve a copy of the commissioner's
final determination on the petitioner by personal service or
certified mail, and the TAX commissioner's decision in the
matter shall be final,
subject to appeal as provided in section 5717.02 of the Revised
Code. The TAX commissioner also shall transmit a copy of the
final
determination to the treasurer of state or applicable county
auditor. In the absence of any further appeal, or when a
decision of the board of tax appeals or of any court to which the
decision has been appealed becomes final, the TAX commissioner shall
notify the public utility and, as appropriate, the treasurer of
state who shall proceed under section 5727.42 of the Revised
Code, or the applicable county auditor who shall proceed under
section 5727.471 of the Revised Code. The notification is not
subject to further appeal.
(F) ON APPEAL, NO ADJUSTMENT SHALL BE MADE IN THE TAX
COMMISSIONER'S ASSESSMENT ISSUED UNDER SECTION 5727.23 of the Revised Code THAT REDUCES THE
TAXABLE VALUE OF A PETITIONER'S TAXABLE PROPERTY BY AN AMOUNT THAT EXCEEDS THE
REDUCTION SOUGHT BY
THE PETITIONER IN ITS PETITION FOR REASSESSMENT OR IN ANY
ADDITIONAL OBJECTIONS PROPERLY AND TIMELY RAISED AFTER THE
PETITION IS FILED WITH THE TAX COMMISSIONER.
Section 2. That existing sections 5727.08 and 5727.47 of the Revised Code are
hereby repealed.
Section 3. The amendment by this act of sections 5727.08 and 5727.47 of the
Revised Code applies to tax years 2001 and thereafter.
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