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|
As Introduced
123rd General Assembly
Regular Session
1999-2000 | H. B. No. 672 |
REPRESENTATIVES PETERSON-SCHULER
A BILL
To amend sections 319.202, 319.54, 321.24, 321.45, 323.153, 323.156, 323.31,
323.611, 4501.01, 4503.06, 4503.061, 4503.063, 4505.06, 4505.11, 4513.01,
4517.01, 4517.03, and 4517.24 of the Revised Code
to specify the application date of certain provisions of Am. Sub. S.B. 142 of
the 122nd General Assembly and to make other clarifications regarding the
taxation of manufactured and mobile homes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.202, 319.54, 321.24, 321.45, 323.153, 323.156,
323.31, 323.611, 4501.01, 4503.06, 4503.061, 4503.063, 4505.06, 4505.11,
4513.01, 4517.01, 4517.03, and 4517.24 of the Revised
Code be amended to read as follows:
Sec. 319.202. Before the county auditor indorses any real
property conveyance or manufactured or mobile home conveyance presented
to 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 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 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 OR UNDER SECTION
4503.065 of the Revised Code
and that the grantor indicated that to the best of 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 OR UNDER SECTION
4503.065 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
the grantee's representative, and provide a copy of the
indorsed instrument
to the grantor or 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 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 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 the grantee's representative, and provide a copy
of the indorsed
instrument to the grantor or 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 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. 319.54. (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 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 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 the
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 the
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 OR THE TRANSFER OR ENTRY
OF A USED MANUFACTURED HOME OR USED MOBILE HOME AS DEFINED IN SECTION
5739.0210 of the Revised Code, TRANSFERRED OR ENTERED ON OR AFTER JANUARY 1,
2000, fifty cents for each
transfer, TO BE PAID BY THE PERSON REQUIRING IT;
(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, for sales occurring on or after
January 1, 2000, the value of the used manufactured home
or
used
mobile home, as defined in division (A)(6) of section
5739.0210 of
the Revised Code, transferred, 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 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 of the Revised
Code, 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.
THE TRANSFER FEE FOR A USED MANUFACTURED OR MOBILE HOME SHALL BE
COMPUTED BY AND PAID TO THE COUNTY AUDITOR OF THE COUNTY IN WHICH THE
HOME IS LOCATED IMMEDIATELY PRIOR TO THE TRANSFER.
Sec. 321.24. (A) On or before the fifteenth day of
February, in each year, the county treasurer shall settle with
the county auditor for all taxes and assessments that he THE
TREASURER has
collected on the general duplicate of real and public utility
property at the time of making the settlement.
(B) On or before the thirtieth day of June, in each year,
the treasurer shall settle with the auditor for all advance
payments of general personal and classified property taxes that
he THE TREASURER has received at the time of making the
settlement.
(C) On or before the tenth day of August, in each year,
the treasurer shall settle with the auditor for all taxes and
assessments that he THE TREASURER has collected on the general
duplicates of
real and public utility property at the time of making such
settlement, not included in the preceding February settlement.
(D) On or before the thirty-first day of October, in each
year, the treasurer shall settle with the auditor for all taxes
that he THE TREASURER has collected on the general personal and
classified
property duplicates, and for all advance payments of general
personal and classified property taxes, not included in the
preceding June settlement, that he THE TREASURER has received at
the time of
making such settlement.
(E) In the event the time for the payment of taxes is
extended, pursuant to section 323.17 of the Revised Code, the
date on or before which settlement for the taxes so extended must
be made, as herein prescribed, shall be deemed to be extended for
a like period of time. At each such settlement, the auditor
shall allow to the treasurer, on the moneys received or collected
and accounted for by him THE TREASURER, his THE
TREASURER'S fees, at the rate or percentage
allowed by law, at a full settlement of the treasurer.
(F) Within thirty days after the day of each settlement of
taxes required under divisions (A) and (C) of this section, the
treasurer shall certify to the tax commissioner any adjustments
which have been made to the amount certified previously pursuant
to section 319.302 of the Revised Code and that the settlement
has been completed. Upon receipt of such certification, the
commissioner shall provide for payment to the county treasurer
from the general revenue fund of an amount equal to one-half of
the amount certified by the treasurer in the preceding tax year
under section 319.302 of the Revised Code. Such payment shall be
credited upon receipt to the county's undivided income tax fund,
and the county auditor shall transfer to the county general fund
from the amount thereof the total amount of all fees and charges
which the auditor and treasurer would have been authorized to
receive had such division SECTION not been in effect and that
amount had
been levied and collected as taxes. The county auditor shall
distribute the amount remaining among the various taxing
districts in the county as if it had been levied, collected, and
settled as real property taxes.
(G) Within thirty days after the day of the settlement
required in division (D) of this section, the treasurer shall
certify to the commissioner that the settlement has been
completed. Upon receipt of that certification, the commissioner
shall provide for payment to the county treasurer from the
general revenue fund of the amount certified under section
319.311 of the Revised Code in the current year. The payment
shall be credited upon receipt to the county's undivided income
tax fund, and the county auditor shall distribute the amount
thereof among the various taxing districts of the county as if it
had been levied, collected, and settled as personal property
taxes. The amount received by a taxing district under this
division shall be apportioned among its funds in the same
proportion as the current year's personal property taxes are
apportioned.
(H)(1) ON OR BEFORE THE FIFTEENTH DAY OF APRIL EACH
YEAR, THE COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
MANUFACTURED HOME TAXES AND ASSESSMENTS THAT THE COUNTY TREASURER HAS
COLLECTED ON THE
MANUFACTURED HOME TAX DUPLICATE AT THE TIME OF MAKING THE
SETTLEMENT.
(2) ON OR BEFORE THE FIFTEENTH DAY OF SEPTEMBER EACH YEAR, THE
COUNTY TREASURER SHALL SETTLE WITH THE COUNTY AUDITOR FOR ALL
REMAINING MANUFACTURED HOME TAXES AND ASSESSMENTS THAT THE COUNTY
TREASURER HAS COLLECTED ON THE MANUFACTURED HOME TAX DUPLICATE AT
THE TIME OF MAKING THE SETTLEMENT.
(3) IF THE TIME FOR PAYMENT OF SUCH TAXES IS EXTENDED UNDER
SECTION 4503.06 of the Revised Code, THE TIME FOR MAKING THE
SETTLEMENT AS PRESCRIBED BY DIVISIONS (H)(1) AND (2) OF THIS
SECTION IS EXTENDED FOR A LIKE PERIOD OF TIME.
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) 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) 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 due" means all taxes levied and due under section 4503.06 of the
Revised Code, including any penalty OR INTEREST.
(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. 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 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 the applicant is entitled does not exceed either the
amount or
percentage of the reduction to which 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.
The application for homesteads transferred in the preceding year
shall be incorporated into any form used
by the county auditor to administer the tax law in respect to the conveyance
of real property pursuant to section 319.20 of the
Revised Code, and
OR OF USED MANUFACTURED HOMES OR USED MOBILE HOMES AS DEFINED IN
SECTION 5739.0210 of the Revised Code. THE OWNER OF A
MANUFACTURED OR MOBILE HOME WHO HAS ELECTED UNDER DIVISION (D)(4)
OF SECTION 4503.06 of the Revised Code TO BE TAXED UNDER DIVISION
(D)(2) OF THAT SECTION FOR THE ENSUING YEAR MAY FILE THE
APPLICATION AT THE TIME OF MAKING THAT ELECTION. THE APPLICATION
shall contain a statement that failure by
the applicant to affirm on the application that the dwelling on the property
conveyed is the applicant's homestead prohibits the owner from receiving
the reduction in taxes until a proper application is filed within the period
prescribed by division (A)(3) of this section. 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
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 a 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 a 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
county auditor
determines the information contained in the late application is
correct, 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 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)(1) or (2) 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
the owner was entitled in the year the application was
filed, the owner shall notify the county auditor that the
owner is not qualified for a reduction in taxes or file a new application
under division (A)(1) or (2) of this section.
If the county auditor or county treasurer discovers that
the owner of property not entitled to the reduction in taxes
under division (B) of section
323.152 of the Revised Code failed to notify the
county auditor as required by this paragraph, a charge shall be
imposed against the property in the amount by which taxes were
reduced under that division for each tax year the county auditor ascertains
that the property was not entitled to the reduction and was owned by
the current owner. Interest shall accrue in the manner
prescribed by division (B) of section 323.121
OR DIVISION (G)(2) OF SECTION 4503.06 of the Revised
Code on the amount by which taxes were
reduced for each such tax year as if the reduction became delinquent taxes at
the close of the last day the second installment of taxes for that tax year
could be paid
without penalty. The county auditor shall notify the owner,
by ordinary mail, of the charge, of the owner's right to appeal
the charge, and of the manner in which the owner may appeal.
The owner may appeal the imposition of the charge and interest by filing an
appeal with the county board of revision not later than the last
day prescribed for payment of real and public utility property
taxes under section 323.12 of the
Revised Code following receipt of the
notice and occurring at least ninety days after receipt of the
notice. 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. The charge and any interest shall be
collected as other delinquent taxes.
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
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, except as otherwise
provided in this paragraph, 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 does not excuse the
failure of the owner to file an original application.
The county auditor is not required to furnish an
application under this paragraph for any homestead for which
application has previously been made on a form incorporated into
any form used by the county auditor to
administer the tax law in respect to the conveyance of real property OR OF
USED MANUFACTURED HOMES OR USED MOBILE HOMES, and an
owner who previously has applied on such a form is not required to return
an application furnished under this paragraph.
(D) No person shall knowingly make a false statement for
the purpose of obtaining a reduction in 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 that
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. 323.156. Within thirty days after a settlement of
taxes under divisions (A) and, (C), AND
(H) 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 the county treasurer
by the county auditor. The commissioner,
within thirty days of the receipt of such
certification CERTIFICATIONS, 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, OR THE COMMENCEMENT OF
COLLECTION PROCEEDINGS PURSUANT TO
DIVISION (H) OF SECTION 4503.06 of the Revised Code BY THE FILING
OF A CIVIL ACTION AS PROVIDED IN THAT DIVISION. 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,
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, 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 THAT 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.
IN THE CASE OF A MANUFACTURED OR MOBILE HOME, THE COUNTY TREASURER
SHALL CAUSE A CIVIL ACTION TO BE BROUGHT AS PROVIDED UNDER DIVISION
(H) OF SECTION 4503.06 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, DIVISIONS (D)(3)
AND (F)(1) of section
4503.06, OR SECTION 4503.063 of the Revised Code for
payment of the first
half installment of the current taxes, INCLUDING ANY EXTENSION
THEREOF, 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, DIVISIONS (D)(3) AND (F)(1)
of section 4503.06, OR SECTION 4503.063 of the
Revised Code for the payment of the second
installment of such taxes, INCLUDING ANY EXTENSION THEREOF.
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, DIVISIONS
(D)(3) AND (F)(1) of section
4503.06, OR SECTION 4503.063 of the Revised Code for
the payment of
the second installment of current taxes, INCLUDING ANY EXTENSION
THEREOF. 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
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. 323.611. At the request of the county treasurer, a
board of county commissioners may enter into a contract with any
financial institution under which the financial institution, in
accordance with the terms of the contract, receives real property
AND MANUFACTURED HOME tax payments at a post office box, opens the mail
delivered to
that box, processes the checks and other payments received in
such mail and deposits them into the treasurer's account, and
provides the county treasurer daily receipt information with
respect to such payments. The contract shall not be entered into
unless:
(A) There is attached to the contract a certification by
the auditor of state that the financial institution and the
treasurer have given assurances satisfactory to the auditor of
state that the records of the financial institution, to the
extent that they relate to tax payments covered by the contract,
shall be subject to audit by the auditor of state to the same
extent as if the services for which the financial institution has
agreed to perform were being performed by the treasurer;
(B) The contract is awarded in accordance with sections
307.86 to 307.92 of the Revised Code;
(C) The treasurer's surety bond includes within its coverage
any loss that might occur as the result of the contract;
(D) The provisions of the contract do not conflict with
accounting and reporting requirements prescribed by the auditor
of state.
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
mobile homes and recreational vehicles, that is
propelled or drawn
by power other than muscular power or power collected from
overhead electric trolley wires. "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) "Mobile home" means a building
unit or assembly of closed construction that is fabricated in an off-site
facility, is more than thirty-five body
feet in length or, when erected on site, is three hundred
twenty or more square feet, is built on a permanent
chassis, 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) "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.
(EE) "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.
(FF) "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.
(GG) "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.
(HH) "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.
(II) "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.
(JJ) "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.
(KK) "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.
(LL) "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)(MM) "Manufactured home" has the same
meaning as in division (C)(4)
of section 3781.06 of the Revised Code.
(OO)(NN) "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. 4503.06. (A) The owner of each manufactured
or mobile home that has acquired situs in this state
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, 2000, 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 division (H) of 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, 2000, 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 4505.11 of
the Revised Code, has surrendered the
certificate of title to the
auditor of the county containing the taxing district in
which the home has its situs, together with proof that all taxes
have been paid;
(d) The county auditor has placed the
home on the real property tax list and delivered the certificate
of title to the
clerk of the court of common pleas
that issued it and the clerk has 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
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 subdivisions in which
the home has its situs pursuant to this section.
(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 OR INTEREST, is paid.
(3)(a) The situs of a manufactured or mobile home located in
this state on the first day of
January is the local taxing district in which the
home is located on 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.
(4) The tax is collected by and paid to the county
treasurer of the county containing the taxing district in which
the home has its situs.
(D) The manufactured home tax shall be computed and
assessed by the county
auditor of the county containing the taxing district in which the
home has its situs as follows:
(1) On a home that acquired situs in this state prior to January
1, 2000;
(a) By multiplying the assessable
value of the home by the tax
rate of the taxing district in which the home has its
situs, and deducting from the product thus
obtained any reduction authorized under section 4503.065 of the
Revised Code. The tax levied under this
formula shall not be
less than thirty-six dollars, unless the 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 home shall be
forty per cent of the amount arrived at by the following
computation:
(i) If the cost to the owner, or market value at time of
purchase, whichever is greater, of the 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 | | |
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.
(ii) If the cost to the owner, or market value at the
time
of purchase, whichever is greater, of the 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 | | |
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.
(2) On a home in which ownership was transferred or
that
first acquired situs in this state on or after
January 1, 2000:
(a) By multiplying the assessable
value of the home
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, and deducting from the product thus obtained the
reductions required or authorized under section 319.302,
division (b)(B) of section
323.152, or section 4503.065 of the
Revised Code.
(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
ON OR BEFORE THE FIFTEENTH DAY OF JANUARY EACH YEAR, 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.
IN THE CASE OF AN EMERGENCY AS DEFINED IN SECTION 323.17 of the Revised Code, THE TAX
COMMISSIONER, BY JOURNAL ENTRY, MAY EXTEND THE TIMES
FOR DELIVERY OF THE LIST FOR AN ADDITIONAL FIFTEEN DAYS UPON RECEIVING A
WRITTEN APPLICATION FROM
THE COUNTY AUDITOR REGARDING AN EXTENSION FOR THE DELIVERY OF THE
TAX LIST, OR FROM THE COUNTY TREASURER REGARDING AN EXTENSION OF
THE TIME FOR THE BILLING AND COLLECTION OF TAXES. THE APPLICATION
SHALL CONTAIN A STATEMENT DESCRIBING THE EMERGENCY THAT WILL CAUSE
THE UNAVOIDABLE DELAY AND MUST BE RECEIVED BY THE TAX
COMMISSIONER ON OR BEFORE THE LAST DAY OF THE MONTH PRECEDING THE
DAY DELIVERY OF THE LIST IS OTHERWISE REQUIRED. WHEN AN EXTEMSION
IS GRANTED FOR DELIVERY OF THE LIST, THE TIME PERIOD FOR PAYMENT
OF TAXES SHALL BE EXTENDED FOR A LIKE PERIOD OF TIME. WHEN A
DELAY IN THE CLOSING OF A TAX COLLECTION PERIOD BECOMES
UNAVOIDABLE, THE TAX COMMISSIONER, UPON APPLICATION BY THE COUNTY
AUDITOR AND COUNTY TREASURER, MAY ORDER THE TIME FOR PAYMENT OF
TAXES TO BE EXTENDED IF THE TAX COMMISSIONER DETERMINES THAT
PENALTIES HAVE ACCRUED OR WOULD OTHERWISE ACCRUE FOR REASONS
BEYOND THE CONTROL OF THE TAXPAYERS OF THE COUNTY. THE ORDER
SHALL PRESCRIBE THE FINAL EXTENDED DATE FOR PAYMENT OF TAXES FOR
THAT COLLECTION PERIOD.
(4) After January 1, 1999, 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 ON OR BEFORE THE FIRST DAY OF
DECEMBER OF ANY YEAR. Upon the filing of the request, the county
auditor SHALL DETERMINE WHETHER ALL TAXES LEVIED
UNDER DIVISION (D)(1) OF THIS SECTION HAVE BEEN PAID, AND IF THOSE
TAXES HAVE BEEN PAID, THE COUNTY AUDITOR shall tax the manufactured or
mobile home pursuant to division
(D)(2) of this section
commencing in the next tax year.
(5) A manufactured or
mobile home that acquired situs in this state prior to
January 1, 2000, shall be taxed
pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the
home and the home was not exempted from taxation pursuant to
division (E) of this section
for the year for which the taxes were not paid.
(6)(a) IMMEDIATELY UPON RECEIPT OF ANY MANUFACTURED HOME TAX LIST
FROM
THE COUNTY AUDITOR, BUT NOT LESS THAN TWENTY DAYS PRIOR TO THE
LAST DATE ON WHICH THE FIRST ONE-HALF TAXES MAY BE PAID WITHOUT
PENALTY AS PRESCRIBED IN DIVISION (F) OF THIS SECTION,
THE COUNTY TREASURER SHALL CAUSE TO BE PREPARED AND MAILED
OR DELIVERED TO EACH PERSON CHARGED ON THAT LIST WITH TAXES,
OR TO AN AGENT DESIGNATED BY SUCH PERSON, THE TAX BILL PRESCRIBED
BY THE TAX COMMISSIONER UNDER DIVISION (D)(7) OF THIS SECTION.
WHEN TAXES ARE PAID BY INSTALLMENTS, THE
COUNTY TREASURER SHALL MAIL OR DELIVER TO EACH PERSON CHARGED ON
SUCH DUPLICATE OR THE AGENT DESIGNATED BY SUCH PERSON A SECOND
TAX BILL SHOWING THE AMOUNT DUE AT THE TIME OF THE SECOND TAX
COLLECTION. THE SECOND HALF TAX BILL SHALL BE MAILED OR
DELIVERED AT LEAST TWENTY DAYS PRIOR TO THE CLOSE OF THE SECOND
HALF TAX COLLECTION PERIOD.
A CHANGE IN THE MAILING ADDRESS OF ANY TAX BILL SHALL BE
MADE IN WRITING TO THE COUNTY TREASURER.
FAILURE TO RECEIVE A BILL REQUIRED BY THIS SECTION DOES
NOT EXCUSE FAILURE OR DELAY TO PAY ANY TAXES SHOWN ON THE BILL
OR, EXCEPT AS PROVIDED IN DIVISION (A) OF SECTION 5715.39 OF THE
REVISED CODE, AVOID ANY PENALTY, INTEREST, OR CHARGE FOR
SUCH
DELAY.
(b) AFTER DELIVERY OF THE DELINQUENT LAND
LIST UNDER DIVISION (H) OF THIS SECTION,
THE COUNTY
TREASURER MAY PREPARE AND MAIL TO EACH PERSON IN WHOSE NAME
A HOME IS LISTED ON THAT LIST AN ADDITIONAL TAX BILL SHOWING THE
TOTAL AMOUNT OF DELINQUENT TAXES CHARGED AGAINST THE HOME AS
SHOWN ON THAT LIST. THE TAX BILL SHALL INCLUDE A NOTICE THAT
THE INTEREST CHARGE PRESCRIBED BY DIVISION (G) OF THIS SECTION
HAS BEGUN TO ACCRUE.
(7) EACH TAX BILL PREPARED AND MAILED OR
DELIVERED UNDER DIVISION (D)(6) OF THIS SECTION
SHALL BE IN
THE FORM AND CONTAIN THE INFORMATION REQUIRED BY THE TAX
COMMISSIONER. THE COMMISSIONER MAY PRESCRIBE DIFFERENT FORMS FOR
EACH COUNTY AND MAY AUTHORIZE THE COUNTY AUDITOR TO MAKE UP TAX
BILLS AND TAX RECEIPTS TO BE USED BY THE COUNTY TREASURER.
THE TAX BILL SHALL NOT CONTAIN OR BE MAILED OR DELIVERED
WITH ANY INFORMATION OR MATERIAL THAT IS NOT REQUIRED BY THIS
SECTION OR THAT IS NOT AUTHORIZED BY SECTION 321.45 OF THE
REVISED CODE OR BY THE TAX COMMISSIONER.
IN ADDITION TO THE INFORMATION
REQUIRED BY THE
COMMISSIONER, EACH
TAX BILL SHALL CONTAIN THE FOLLOWING INFORMATION:
(a) THE TAXES LEVIED AND THE TAXES CHARGED AND PAYABLE
AGAINST THE MANUFACTURED OR MOBILE HOME;
(b) THE FOLLOWING NOTICE:
"NOTICE: IF THE TAXES ARE NOT PAID WITHIN
SIXTY DAYS AFTER THE COUNTY AUDITOR DELIVERS THE DELINQUENT MANUFACTURED HOME
TAX LIST TO THE COUNTY TREASURER, YOU AND YOUR HOME MAY BE SUBJECT TO
COLLECTION PROCEEDINGS
FOR TAX DELINQUENCY." FAILURE TO PROVIDE SUCH NOTICE
HAS NO EFFECT UPON THE VALIDITY OF ANY TAX JUDGMENT TO WHICH A
HOME MAY BE SUBJECTED.
(c) IN THE CASE OF MANUFACTURED OR MOBILE HOMES TAXED UNDER
DIVISION (D)(2) OF THIS SECTION, THE FOLLOWING ADDITIONAL
INFORMATION:
(i) THE EFFECTIVE TAX RATE. THE WORDS "EFFECTIVE TAX
RATE" SHALL APPEAR IN BOLDFACE TYPE.
(ii) THE FOLLOWING NOTICE: "NOTICE: IF THE
TAXES CHARGED AGAINST THIS HOME
HAVE BEEN REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION FOR
RESIDENCES OCCUPIED BY THE OWNER
BUT THE HOME IS NOT A RESIDENCE OCCUPIED BY THE
OWNER, THE OWNER MUST NOTIFY THE COUNTY AUDITOR'S OFFICE NOT
LATER THAN MARCH 31 OF THE YEAR
FOR
WHICH THE TAXES ARE DUE. FAILURE TO DO SO MAY RESULT IN THE
OWNER BEING CONVICTED OF A FOURTH DEGREE MISDEMEANOR, WHICH IS PUNISHABLE BY
IMPRISONMENT UP TO 30 DAYS, A FINE UP TO $250, OR BOTH, AND IN THE
OWNER HAVING TO REPAY THE AMOUNT BY WHICH THE TAXES WERE
ERRONEOUSLY OR ILLEGALLY REDUCED, PLUS ANY INTEREST THAT MAY APPLY.
IF THE TAXES CHARGED AGAINST THIS HOME HAVE NOT BEEN
REDUCED BY THE 2-1/2 PER CENT TAX REDUCTION AND THE HOME IS
A RESIDENCE OCCUPIED BY THE OWNER, THE HOME MAY QUALIFY FOR
THE TAX REDUCTION.
TO OBTAIN AN APPLICATION FOR THE TAX REDUCTION OR FURTHER INFORMATION, THE
OWNER MAY CONTACT THE COUNTY AUDITOR'S OFFICE AT .......... (INSERT THE
ADDRESS AND TELEPHONE NUMBER OF THE COUNTY AUDITOR'S OFFICE)."
(E)(1) A manufactured or mobile home is not subject to
this section when any of the following applies:
(a) It is taxable as personal property pursuant to
section
5709.01 of the Revised Code. Any manufactured or mobile home
that is 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) A travel trailer
or park trailer, as these terms are defined in section 4501.01
of the Revised Code, is 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.
(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 is connected to
existing utilities, 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), (G), (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.
(F) The EXCEPT AS PROVIDED IN DIVISION (D)(3) OF THIS
SECTION, 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 FIRST day of January MARCH
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 FIRST day of January MARCH.
(2) When a manufactured or mobile home first acquires a situs
in this state after the first day of
January, no tax is due and payable for that year.
(G)(1) If one-half of the current taxes
charged under this section against a manufactured or mobile home, together
with the full
amount of any delinquent taxes or any installment thereof
required to be paid under a written undertaking, are not paid on
or before the thirty-first day of January in that year, or on or
before the last day for such payment as extended pursuant to
section 4503.063 of the Revised Code, a penalty of ten per
cent
shall be charged against the unpaid balance of such half of the
current taxes. If the total amount of all such
taxes is not paid on or before the thirty-first day of July, next
thereafter, or on or before the last day for such payment as
extended pursuant to section 4503.063 of the Revised Code, a
like penalty shall be charged on the balance of the total amount of
such unpaid current taxes.
(2)(a) On the first day of the month following the last
day the second installment of taxes may be paid without penalty BEGINNING
IN 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes
at the close of the last day such second installment could be
paid without penalty. The charge shall be for interest that
accrued during the period that began on the preceding first day
of December and ended on the last day of the month that included
the last date such second installment could be paid without
penalty. The interest shall be computed at the rate per annum
prescribed by section 5703.47 of the Revised Code and shall be
entered as a separate item on the delinquent manufactured home tax list
compiled under division (H) of this section.
(b) On the first day of December BEGINNING IN 2000, the
interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began
on the first day of the month following the last date prescribed
for the payment of the second installment of taxes in the current
year and ended on the immediately preceding last
day of November. The interest shall be computed at the rate
per annum prescribed
by section 5703.47 of the Revised Code and shall be entered
as a separate item on the delinquent manufactured home tax list.
(c) After a valid undertaking has been entered into for
the payment of any delinquent taxes, no interest shall be charged
against such delinquent taxes while the undertaking remains in
effect in compliance with section 323.31 of the Revised Code. If
a valid undertaking becomes void, interest shall be charged
against the delinquent taxes for the periods that interest was
not permitted to be charged while the undertaking was in effect.
The interest shall be charged on the day the undertaking becomes
void and shall equal the amount of interest that would have been
charged against the unpaid delinquent taxes outstanding on the
dates on which interest would have been charged thereon under
divisions (G)(1) and (2) of this section had the undertaking not
been in effect.
(3) If the full amount of the taxes due at either of the
times prescribed by division (F) of this section is paid within
ten days after such time, the county treasurer shall waive the
collection of and the county auditor shall remit one-half of the
penalty provided for in this division for failure to make that
payment by the prescribed time.
(4) The treasurer shall compile and deliver to the county
auditor a list of all tax payments the treasurer has received
as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall
be included in the settlement next succeeding the settlement then
in process.
(H)(1) The BEGINNING IN 2000, 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 DIVISIONS
(D)(3) AND (F) of
this section OR SECTION 4503.063 of the Revised Code, have taxes that remain unpaid
from prior years, or
have unpaid tax penalties OR INTEREST that have been assessed.
(2) On or before the first day of
September each year WITHIN THIRTY DAYS AFTER THE SETTLEMENT UNDER
DIVISION (H)(2) OF SECTION 321.24 of the Revised Code BEGINNING IN
2000, 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 UPDATE AND publish the
delinquent manufactured home tax list ANNUALLY 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, AND
INTEREST charged
against the owner of the home under this section.
(4) When taxes and, penalties, OR INTEREST are
charged against a
person on the delinquent manufactured home tax list
AND ARE NOT PAID WITHIN SIXTY DAYS AFTER THE LIST IS DELIVERED TO
THE COUNTY TREASURER, the county treasurer shall, in addition
to any other remedy provided by law for the collection of taxes
and, penalties, AND INTEREST, enforce collection of
such taxes and,
penalties, AND INTEREST 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 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.
(5) THE COUNTY TREASURER CHARGED WITH THE COLLECTION OF
DELINQUENT TAXES UNDER THIS SECTION MAY ISSUE A CERTIFICATE OF RELEASE OF THE
LIEN PROVIDED FOR IN THIS SECTION IF
THE AMOUNT SECURED BY THE LIEN HAS BEEN PAID OR REMOVED FROM THE DELINQUENT
MANUFACTURED HOME TAX LIST PURSUANT TO
DIVISION (K) OF THIS SECTION. THE COUNTY TREASURER SHALL ISSUE A
CERTIFICATE OF PARTIAL DISCHARGE OF ANY PART OF ANY REAL PROPERTY SUBJECT
TO THE LIEN IF THE COUNTY
TREASURER DETERMINES THAT THE VALUE OF THE PART OF THE PROPERTY
REMAINING SUBJECT TO THE LIEN IS AT LEAST TWICE THE AMOUNT OF
DELINQUENT TAXES AND ALL PRIOR LIENS UPON THE REAL PROPERTY. THE
CERTIFICATE SHALL BE FILED FOR RECORDING WITH THE COUNTY RECORDER
OF THE COUNTY IN WHICH THE NOTICE OF LIEN HAS BEEN FILED. THE
COUNTY RECORDER MAY CHARGE THE OWNER OF THE HOME A FEE OF TWO DOLLARS FOR
RECORDING THE CERTIFICATE.
(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 the county auditor's service in assessing the
taxes; two per cent
shall be allowed as compensation to the county treasurer for the
services 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 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 those taxes 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 OR MOBILE home in Ohio except as provided in
sections 4503.04 and 5741.02 of the Revised Code.
(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.
(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, 2000, AND ANY MANUFACTURED OR MOBILE HOME THE
OWNER OF WHICH HAS
ELECTED, UNDER DIVISION (D)(4) OF THIS SECTION, TO HAVE THE HOME
TAXED UNDER DIVISION (D)(2) OF THIS SECTION. 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 IN THE SAME YEAR IN WHICH REAL
PROPERTY IN THE COUNTY IS APPRAISED PURSUANT TO CHAPTER 5713. of the Revised Code,
AND SHALL UPDATE THE APPRAISED VALUES IN THE THIRD CALENDAR YEAR FOLLOWING THE
APPRAISAL. 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 OR ANY OTHER PERSON OR PARTY LISTED IN
DIVISION (A)(1) OF SECTION 5715.19 of the Revised Code may file a complaint
AGAINST THE TRUE
VALUE OF THE HOME
AS APPRAISED UNDER THIS SECTION. THE COMPLAINT SHALL BE
FILED with the
county board of revision on or before the thirty-first day of March
of the ensuing CURRENT 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.
(M) If the county auditor determines that any tax,
assessment, charge, or any part thereof has been erroneously
charged as a result of a clerical error as defined in section
319.35 of the Revised Code, the county treasurer and
the county board of revision shall remove the erroneous charges
on the manufactured home tax list or delinquent manufactured home tax list,
and refund any erroneous charges that have been collected, with
interest, in the same manner as is prescribed in section 319.36 of the
Revised Code for erroneous charges against real
property.
(N) AS USED IN THIS SECTION AND SECTION 4503.061 of the Revised Code:
(1) "MANUFACTURED HOME TAXES" INCLUDES TAXES, PENALTIES, AND
INTEREST CHARGED UNDER DIVISION (C) OR (G) OF THIS SECTION
AND ANY PENALTIES CHARGED UNDER DIVISION (G) OR (H)(5) OF
SECTION 4503.061 of the Revised Code.
(2) "CURRENT TAXES" MEANS ALL MANUFACTURED HOME TAXES CHARGED
AGAINST A MANUFACTURED OR MOBILE HOME THAT HAVE NOT APPEARED ON THE
MANUFACTURED HOME TAX LIST FOR ANY PRIOR YEAR. CURRENT TAXES BECOME
DELINQUENT TAXES IF THEY REMAIN UNPAID AFTER THE LAST DAY
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED
DELINQUENT.
(3) "DELINQUENT TAXES" MEANS:
(a) ANY MANUFACTURED HOME TAXES THAT WERE CHARGED AGAINST A
MANUFACTURED OR MOBILE HOME FOR A PRIOR YEAR, INCLUDING ANY PENALTIES OR
INTEREST CHARGED FOR A PRIOR YEAR, AND THAT REMAIN UNPAID;
(b) ANY CURRENT MANUFACTURED HOME TAXES CHARGED AGAINST A
MANUFACTURED OR MOBILE HOME THAT REMAIN UNPAID AFTER THE LAST DAY
PRESCRIBED FOR PAYMENT OF THE SECOND INSTALLMENT OF CURRENT TAXES
WITHOUT PENALTY, WHETHER OR NOT THEY HAVE BEEN CERTIFIED
DELINQUENT, INCLUDING ANY PENALTIES OR INTEREST.
Sec. 4503.061. (A) 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 present to
the auditor of the county containing the taxing district in
which the home has its situs the certificate of title for the home, together
with
proof that all taxes due
have been paid and proof that a relocation
notice was obtained for the home if required under this
section. Upon receiving the certificate of title and the required 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. After the auditor has
placed the home on the tax list of
real and public utility property, the auditor shall deliver 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, and the clerk shall
inactivate the certificate of title.
(C)(1) When a manufactured or mobile home subject to a
manufactured home tax IS RELOCATED TO OR first acquires situs in any
county 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
IS RELOCATED OR FIRST acquires situs under section 4503.06 of the
Revised
Code, shall register the home with the
county auditor of the county containing the taxing district in
which the home has its situs. 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 home, if it has previously
been occupied and is being relocated, has been
previously registered, that all taxes due
and required to be paid under division
(H)(1) of this section before a
relocation notice may be issued
have been paid, and that a relocation notice was obtained for the home if
required by division (H) of this section.
IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO CERTIFICATE OF
TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE
OF TITLE AT THE TIME THE OWNER OR VENDEE FIRST
REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR SHALL REGISTER
THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT THE OWNER OR
VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, CERTIFIED COPY OF
THE CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE TO
THE COUNTY AUDITOR WITHIN FOURTEEN DAYS AFTER THE OWNER OR VENDEE
OBTAINS POSSESSION OF THE DOCUMENT.
(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 (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 home has
been registered and that the taxes due, if any, have been
paid for the preceding five years and for the
current year. The treasurer shall then issue a
certificate evidencing registration and a decal to be displayed
on the street side of the 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 TREASURER
shall issue an advance payment certificate to be presented to the county
treasurer with the payment of the A TAX BILL STATING THE AMOUNT OF
tax that is due UNDER SECTION 4503.06 of the Revised Code, AS PROVIDED IN DIVISION
(D)(6) OF THAT SECTION. When the
total tax due has been paid as required by division (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.
(D)(1) All owners of manufactured or mobile homes subject to the
manufactured home tax BEING RELOCATED TO OR having situs in a county
that has not adopted a
permanent registration system, as provided in division (F) of
this section, shall register the home within thirty days after the home
IS RELOCATED OR FIRST acquires situs under section 4503.06
of the Revised Code and thereafter shall annually
register the home with the county auditor of the
county containing the taxing district in which the home has its situs.
(2) Upon the annual registration, the county auditor TREASURER
shall issue an advance payment certificate, A TAX BILL 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 UNDER SECTION 4503.06
of the Revised Code, AS PROVIDED IN DIVISION (D)(6) OF THAT SECTION. 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 (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 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,
if such registration was required, that all taxes due
and required to be paid under division (H)(1) of this section
before a relocation notice may be issued
have been paid, and that a relocation notice
was obtained for the
home if required by division (H) of this section.
IF THE OWNER OR VENDEE DOES NOT POSSESS THE OHIO CERTIFICATE OF
TITLE, CERTIFIED COPY OF THE CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE
OF TITLE AT THE TIME THE OWNER OR VENDEE FIRST
REGISTERS THE HOME IN A COUNTY, THE COUNTY AUDITOR SHALL REGISTER
THE HOME WITHOUT PRESENTATION OF THE DOCUMENT, BUT THE OWNER OR
VENDEE SHALL PRESENT THE CERTIFICATE OF TITLE, CERTIFIED COPY OF
THE CERTIFICATE OF TITLE, OR MEMORANDUM CERTIFICATE OF TITLE TO
THE COUNTY AUDITOR WITHIN FOURTEEN DAYS AFTER THE OWNER OR VENDEE
OBTAINS POSSESSION OF THE DOCUMENT. When the county treasurer
receives the tax
payment, 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 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 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.
(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
that does not contain or have attached both of the following:
(a) An endorsement of the county auditor stating that the home has been
registered for each
year of ownership and that all manufactured home taxes imposed pursuant
to section 4503.06 of the Revised
Code have been paid OR THAT NO TAX IS DUE;
(b) An endorsement of the county auditor that the
manufactured home transfer tax imposed pursuant to
section 322.06 of the Revised Code has AND ANY FEES IMPOSED UNDER
DIVISION (F) OF SECTION 319.54 of the Revised Code HAVE been paid.
(2) If all the taxes have not
been paid, the clerk shall notify the vendee to contact the county
treasurer of the county containing the taxing district in which
the home has its situs at the time of the proposed
transfer. The county treasurer shall then collect all the taxes
that are due for the year of the
transfer and all previous years not exceeding a total of five
years. The county treasurer shall distribute that part of the
collection owed to
the county treasurer of other counties if the
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 home in the years
that the taxes were not paid is on the transferor of the home.
UPON PAYMENT OF SUCH TAXES, THE COUNTY AUDITOR SHALL REMOVE ALL
REMAINING TAXES FROM THE MANUFACTURED HOME TAX LIST AND THE DELINQUENT
MANUFACTURED HOME TAX LIST, AND THE COUNTY TREASURER SHALL RELEASE
ALL LIENS FOR SUCH TAXES. THE CLERK OF COURTS SHALL ISSUE A
CERTIFICATE OF TITLE, FREE AND CLEAR OF ALL LIENS FOR MANUFACTURED
HOME TAXES, TO THE TRANSFEREE OF THE HOME.
(3) Once the transfer is complete and the certificate of title
has been issued, the transferee shall register the manufactured or mobile
home PURSUANT TO DIVISION (C) OR (D) OF THIS SECTION
with the county auditor of the county containing the taxing
district in which the home has its situs at the time
of REMAINS AFTER the transfer
OR, IF THE HOME IS RELOCATED TO ANOTHER COUNTY, WITH THE COUNTY
AUDITOR OF THE COUNTY TO WHICH THE HOME IS RELOCATED. The
transferee need not pay the annual tax for
the year of acquisition if the original owner has already paid
the annual tax for that year.
(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.
(G) When any manufactured or mobile home required to be
registered by this section is not registered, 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 TO ANOTHER ADDRESS WITHIN OR OUTSIDE 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
all taxes owed on the home under section 4503.06 of the
Revised Code
that were first charged to the home during the period
of ownership of the owner seeking the relocation notice
have been paid. If the home is being moved by a new owner of the home or
by a party taking repossession of the home, the auditor shall
not issue a relocation notice unless all of the taxes due for
the preceding five years and for the current year have been paid.
A RELOCATION NOTICE ISSUED BY A COUNTY AUDITOR IS VALID UNTIL THE
LAST DAY FOR PAYING MANUFACTURED HOME TAXES WITHOUT PENALTY FOR THE
FOLLOWING TAX YEAR.
(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 of the home. Within thirty days after the
manufactured or mobile home is purchased, the dealer
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 OR VEHICLE IDENTIFICATION 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, 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 OR VEHICLE IDENTIFICATION NUMBER,
the county and the address or location to which the home
is being moved, 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 relocation 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 HOME WAS RELOCATED FROM ONE COUNTY IN THIS STATE TO ANOTHER
COUNTY IN THIS STATE AND THE COUNTY AUDITOR OF THE COUNTY TO WHICH THE
HOME WAS RELOCATED IMPOSES THE PENALTY, THAT COUNTY AUDITOR SHALL CAUSE
AN AMOUNT EQUAL TO THE PENALTY TO BE TRANSMITTED FROM THE COUNTY
REAL ESTATE ASSESSMENT FUND TO THE COUNTY AUDITOR OF THE COUNTY
FROM WHICH THE HOME WAS RELOCATED, WHO SHALL DEPOSIT THE AMOUNT TO
THE CREDIT OF THE COUNTY REAL ESTATE ASSESSMENT FUND. 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. If the county auditor determines that a dealer that has
sold a manufactured or mobile home has failed to timely provide
the information required under this division, the auditor shall
impose a penalty upon the dealer in the amount of one hundred
dollars. The penalty shall be credited to the county real
estate assessment fund and used to pay the costs of
administering this section and section 4503.06 of the
Revised Code.
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 the tax.
The tax commissioner, upon application of the county auditor
PURSUANT TO DIVISION (D)(3) OF SECTION 4503.06 of the Revised Code, may
extend
the time for payment of the tax.
Sec. 4505.06. (A) Application for a certificate of title
shall be made in 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.
An application for a certificate of title may be filed
electronically by electronic image transmission in any county in
which the clerk of the court of common pleas permits an
application to be filed electronically. The signature of an
officer empowered to administer oaths that appears on an
application for a certificate of title, or on any other document
required to be filed by this chapter that has been filed electronically, is
not a facsimile signature as defined in section 9.10 of the
Revised Code. Any payments required by
this chapter shall be considered as accompanying any
electronically transmitted application when payment actually is
received by the clerk. Payment of any fee or taxes may be made
by electronic transfer of funds.
The application for a certificate of title 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
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 to a general buyer or user
by a dealer, by a motor vehicle leasing dealer selling the motor
vehicle to the lessee or, in a case in which the leasing dealer subleased the
motor vehicle, the sublessee, at the end of the lease agreement or sublease
agreement, or by a manufactured home
broker, the certificate of title shall be
obtained in the name of the buyer by the dealer, leasing
dealer, or the manufactured home
broker, as the case may be, upon application signed by
the buyer. The certificate of title shall be issued within
five business days after the application for title is filed with
the clerk. If the buyer of the motor vehicle previously leased the motor
vehicle and
is buying the motor vehicle at the end of the lease pursuant to that lease,
the certificate of title shall be obtained in the name of the buyer by the
motor vehicle leasing dealer who previously leased the motor vehicle to the
buyer or by the motor vehicle leasing dealer who subleased the motor vehicle
to the buyer under a sublease agreement.
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.
As used in this division, "lease agreement," "lessee," and "sublease
agreement" have the same meanings as in section 4505.04 of the Revised Code.
(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) For sales of manufactured homes or mobile homes occurring
on or after January 1, 2000, 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 tax commissioner showing payment of the tax. For sales of
manufactured homes or mobile homes occurring on or after January 1,
2000, the applicant shall pay to
the clerk a AN ADDITIONAL fee of five dollars
for each certificate of title issued by the clerk for a
manufactured or mobile home
PURSUANT TO DIVISION (H) OF SECTION 4505.11 of the Revised Code
AND FOR EACH CERTIFICATE OF TITLE ISSUED UPON TRANSFER OF OWNERSHIP OF
THE HOME. The clerk shall credit the fee to the
county title administration fund, and the fee shall be used to
pay the expenses of archiving such certificates pursuant to
division (A) of section 4505.08
and division (H)(3) of section
4505.11 of the Revised Code. The tax commissioner
shall administer any tax on a manufactured or mobile home
pursuant to Chapters 5739. and 5741. of the
Revised Code.
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 auditor of the county containing the taxing
district in which the home is located. An owner
whose home qualifies for real property taxation under
division DIVISIONS (B)(1)(a) and (b) 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 THOSE DIVISIONS. The
auditor shall deliver the
certificate of title to the
clerk of the court of common pleas that WHO issued it.
(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 surrender
the certificate of title to the
auditor of the county containing the taxing district in
which the home is located, and the auditor shall deliver the
certificate of title to THE clerk the of the court of common
pleas that WHO 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
auditor of the county containing the taxing district in
which the home is located;
(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 delivery of a certificate of title by the county auditor to
the clerk of the court, the
clerk of the court shall inactivate it and retain it for a period of thirty
years.
(4) UPON APPLICATION BY THE OWNER OF A MANUFACTURED OR MOBILE
HOME TAXED AS REAL PROPERTY PURSUANT TO DIVISION (B) OF SECTION
4503.06 of the Revised Code, THE CLERK OF COURT SHALL REACTIVATE
THE RECORD OF THE CERTIFICATE OF TITLE THAT WAS INACTIVATED UNDER
DIVISION (H) OF THIS SECTION AND SHALL ISSUE A NEW
CERTIFICATE OF TITLE, BUT ONLY IF THE APPLICATION CONTAINS OR HAS ATTACHED TO
IT ALL OF THE FOLLOWING:
(a) AN ENDORSEMENT OF THE COUNTY TREASURER THAT ALL REAL PROPERTY
TAXES CHARGED AGAINST THE HOME UNDER TITLE LVII of the Revised Code AND
DIVISION (B) OF SECTION 4503.06 of the Revised Code FOR ALL PRECEDING TAX YEARS HAVE
BEEN PAID;
(b) AN ENDORSEMENT OF THE COUNTY AUDITOR THAT THE HOME WILL BE
REMOVED FROM THE REAL PROPERTY TAX LIST;
(c) PROOF THAT THERE ARE NO OUTSTANDING MORTGAGES OR OTHER LIENS
ON THE HOME OR, IF THERE ARE SUCH MORTGAGES OR OTHER LIENS, THAT THE MORTGAGEE
OR LIENHOLDER HAS CONSENTED TO THE
REACTIVATION OF THE CERTIFICATE OF TITLE.
Sec. 4513.01. The definitions set forth in NOTWITHSTANDING
section 4511.01 of the Revised
Code
apply to sections 4513.01 to 4513.37, inclusive, of the Revised Code
"MOTOR VEHICLE" INCLUDES MANUFACTURED HOMES AND MOBILE HOMES FOR THE
PURPOSES OF THIS CHAPTER.
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 and also includes "all-purpose vehicle"
and "off-highway motorcycle" as those terms are defined in section 4519.01 of
the Revised Code AND MANUFACTURED AND MOBILE HOMES.
(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, sublease, 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 and remains in the motor
vehicle leasing dealer who originally leases it, irrespective of whether or
not the motor vehicle is the subject of a later sublease, and not in 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)(1) "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, a person who modifies a motor vehicle chassis supplied
by a manufacturer or distributor for use as a limousine or hearse,
or a person who modifies an incomplete motor vehicle cab
and chassis supplied by a new motor vehicle dealer or
distributor for use as a tow truck,
but does not mean either of the following:
(a) 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;
(b) 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.
(2) For the purposes of division (GG)(1) 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.
(3) For the purposes of division (GG)(1) 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.
(4) For the purposes of division (GG)(1) 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.
(5) For the purposes of division (GG)(1) 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.
(6) For the purposes of division (GG)(1) of
this section, "tow truck" means both of the following:
(a) An incomplete cab
and chassis that are purchased by a remanufacturer from a new
motor vehicle dealer or distributor of the cab and chassis
and on which the remanufacturer then installs in a permanent manner a
wrecker body it purchases from a manufacturer or distributor of
wrecker bodies, installs an emergency flashing light pylon and
emergency lights upon the mast of the wrecker body or rooftop,
and installs such other related accessories and equipment,
including push bumpers, front grille guards with pads and other
custom-ordered items such as painting, special lettering, and
safety striping so as to create a complete motor vehicle capable
of lifting and towing another motor vehicle.
(b) An incomplete cab
and chassis that are purchased by a remanufacturer from a new
motor vehicle dealer or distributor of the cab and chassis
and on which the remanufacturer then installs in a permanent manner a
car carrier body it purchases from a manufacturer or distributor
of car carrier bodies, installs an emergency flashing light
pylon and emergency lights upon the rooftop, and installs such
other related accessories and equipment, including push bumpers,
front grille guards with pads and other custom-ordered items
such as painting, special lettering, and safety striping.
As used in division (G)(6)(b)
of this section, "car carrier body" means a mechanical or
hydraulic apparatus capable of lifting and holding a motor
vehicle on a flat level surface so that one or more motor
vehicles can be transported, once the car carrier is permanently
installed upon an incomplete cab and chassis.
(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 OR MOBILE home
that is subject to
taxation under section 4503.06 of the Revised Code.
(JJ) "Outdoor power equipment" means garden and small utility
tractors, walk-behind and riding mowers, chainsaws, and tillers.
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, farm
machinery, outdoor power equipment, watercraft and related
products, or products
manufactured or distributed by a motor vehicle manufacturer with which the
motor vehicle
dealer has a franchise agreement are 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 or a motor vehicle renting dealer
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. 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 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 NEW OR USED
manufactured OR MOBILE home
located in a manufactured home park by a licensed NEW OR USED 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
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 and except when a motor vehicle leasing
dealer sells a motor vehicle to another motor vehicle leasing dealer at the
end of a sublease pursuant to that sublease.
(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, OR PARK
TRAILERS is subject to the requirement
that the place
of business have space, under roof, for the display of at least
one new motor vehicle and facilities and space 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 OR MOBILE homes at any place except an established place
of business that
is used exclusively for the purpose of brokering manufactured OR MOBILE
homes.
(I) Nothing in this section shall be construed to prohibit
persons licensed under this chapter from making sales calls.
(J) As used in this section:
(1) "Motor vehicle leasing dealer" has the same meaning as in section
4517.01 of the Revised Code.
(2) "Motor vehicle renting dealer" has the same meaning as in section
4549.65 of the Revised Code.
(3) "Watercraft" has the same meaning as in section 1547.01 of the
Revised Code.
Sec. 4517.24. No two motor vehicle dealers shall engage in business at the
same location, unless they agree to be jointly, severally, and personally
liable for any liability arising from their engaging in business at the same
location. The agreement shall be filed with the motor vehicle dealers board,
and shall also be made a part of the articles of incorporation of each such
dealer filed with the secretary of state. Whenever the board has reason to
believe that a dealer who has entered into such an agreement has revoked the
agreement but continues to engage in business at the same location, the board
shall revoke his THE DEALER'S license.
THIS SECTION DOES NOT APPLY TO TWO OR MORE MOTOR VEHICLE DEALERS
ENGAGED IN THE BUSINESS OF SELLING NEW OR USED MANUFACTURED OR MOBILE
HOMES IN THE SAME MANUFACTURED HOME PARK.
Section 2. That existing sections 319.202, 319.54, 321.24, 321.45, 323.153,
323.156, 323.31, 323.611, 4501.01, 4503.06, 4503.061, 4503.063, 4505.06,
4505.11, 4513.01, 4517.01, 4517.03, and 4517.24 of the Revised Code are hereby
repealed.
Section 3. Sections 323.151, 323.152, 323.154, and 323.155 of the
Revised Code, as amended by Am. Sub. S.B. 142 of the 122nd General Assembly,
and sections 323.153 and 323.156 of the Revised Code, as amended by this act,
apply to 2000
and thereafter.
Section 4. Section 323.153 of the Revised Code is presented in this act
as a composite of the section as amended by
Am. Sub. H.B. 177, Am. Sub. S.B. 201, and Am. Sub. S.B. 142, all of the 122nd
General Assembly, with the new language of
none of the acts shown in capital letters.
Section 4501.01 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 611 and Am. Sub. S.B. 142 of the 122nd 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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