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H. B. No. 301As IntroducedAs Introduced
124th General Assembly | Regular Session | 2001-2002 |
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REPRESENTATIVES Hoops, Jolivette
A BILL
To amend section 5731.49 of the Revised Code to
prohibit the charging of interest on recoupments
of erroneously distributed estate tax revenue.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5731.49 of the Revised Code be
amended to read as follows:
Sec. 5731.49. At each semiannual settlement provided for
by
section 5731.46 of the Revised Code, the county auditor shall
certify to the county auditor of any other county in which is
located in whole or in part any municipal corporation or township
to which any of the taxes collected under this chapter and not
previously accounted for, is due, a statement of the amount of
such taxes due to each corporation or township in such county
entitled to share in the distribution thereof. The amount due
upon such settlement to each such municipal corporation or
township, and to each municipal corporation and township in the
county in which the taxes are collected, shall be paid upon the
warrant of the county auditor to the county treasurer or other
proper officer of such municipal corporation or township. The
amount of any refund chargeable against any such municipal
corporation or township at the time of making such settlement,
shall be adjusted in determining the amount due to such municipal
corporation or township at such settlement; provided that if the
municipal corporation or township against which such refund is
chargeable is not entitled to share in the fund to be distributed
at such settlement, the auditor shall draw
his
a warrant for the
amount in favor of the treasurer payable from any undivided
general taxes in the possession of such treasurer, unless such
municipal corporation or township is located in another county,
in
which event the auditor shall issue a certificate for such
amount
to the auditor of the proper county, who shall draw a like
warrant
therefor payable from any undivided general taxes in the
possession of the treasurer of such county. In either case at
the
next semiannual settlement of such undivided general taxes,
the
amount of such warrant shall be deducted from the
distribution of
taxes of such municipal corporation or township
and charged
against the proceeds of levies for the general fund
of such
municipal corporation or township, and a similar
deduction shall
be made at each next semiannual settlement of
such undivided
general taxes until such warrant has been
satisfied in full. If it is discovered that an amount of taxes collected under
this chapter has been paid in error to a township or municipal
corporation to which the taxes are not due under this chapter, the
township or municipal corporation to which the amount was
erroneously paid, when repaying that amount to any subdivision to
which the taxes were due, shall not be required to pay interest on
that amount.
Section 2. That existing section 5731.49 of the Revised Code
is hereby repealed.
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