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(124th General Assembly)
(Substitute House Bill Number 390)
AN ACT
To amend sections 4503.06 and 5715.19 of the Revised
Code and to amend Section 140 of Am. Sub. H.B. 94
of the 124th General Assembly, as subsequently
amended, to extend the time within which taxpayers
may
file complaints against manufactured home or
real
property taxes, to extend the
time within
which
members of the
National Guard and reserve
components of the Armed
Forces of the United States
who have been
called to
active or other duty under
Operation Enduring
Freedom,
Operation Noble Eagle,
or the Governor's
directive of September
28, 2001,
must pay real
property and manufactured
home taxes,
to add references to the kilowatt-hour tax in the
calculation of the temporary stabilization of local
government fund distributions and clarify the
distributions,
and
to declare an emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 4503.06 and 5715.19 of the Revised
Code be amended to read as follows: 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 state shall have the
first lien
on any manufactured or mobile home on the list for the amount
of
taxes, penalties, and interest charged against the owner of the
home under this section.
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) 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)
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 duplicate 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 duplicate for an additional fifteen days upon
receiving a
written application from
the county auditor regarding
an extension for the delivery of the
duplicate, 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 duplicate is
otherwise required. When an extension
is granted for delivery of
the duplicate, 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
duplicate 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 duplicate 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 copy of the delinquent
manufactured
home tax list under division (H) of this section,
the
county
treasurer may prepare and mail to each person in whose name
a home is listed an additional tax bill showing the
total amount
of delinquent taxes charged against the home as
shown on the 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) 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
first day of 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
first day of 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) 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 divisions
(D)(3) and (F)
of
this section, have taxes that remain unpaid
from prior years,
or
have unpaid tax penalties or interest that have been assessed.
(2) 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. 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.
The county auditor shall
apportion the cost of
publishing the list among taxing districts in
proportion to the
amount of delinquent manufactured home taxes so
published that
each taxing district is entitled to receive upon
collection of
those taxes. (3) When taxes, 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,
penalties, and interest, enforce collection of
such taxes,
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. (I) The total amount of taxes collected shall be
distributed
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 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
auditor on or before the thirty-first day of
March
of
the
current tax year
or the
date of closing of the collection for
the
first half of manufactured home taxes for the current tax
year,
whichever is later. The auditor shall present to the county
board
of revision all complaints filed with the auditor under this
section. 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. 5715.19. (A) As used in this section, "member" has the
same meaning as in section 1705.01 of the Revised Code. (1) Subject to
division (A)(2) of this
section, a complaint
against any of the following determinations
for the current tax
year shall be filed with the county auditor
on
or before the
thirty-first day of March of the ensuing tax
year
or the date of
closing of the collection for the first half of real and public
utility property taxes for the current tax year, whichever is
later: (a) Any classification made under section 5713.041 of the
Revised Code; (b) Any determination made under section 5713.32 or
5713.35
of the Revised Code; (c) Any recoupment charge levied under section 5713.35 of
the Revised Code; (d) The determination of the total valuation or assessment
of any parcel that appears on the tax list, except parcels
assessed by the tax commissioner pursuant to section 5727.06 of
the Revised Code; (e) The determination of the total valuation of any parcel
that appears on the agricultural land tax list, except parcels
assessed by the tax commissioner pursuant to section 5727.06 of
the Revised Code. Any person owning taxable real property in the county or in
a
taxing district with territory in the county;
such a person's
spouse;
an individual who is retained by
such a person and who
holds a designation from a professional assessment
organization,
such as the institute for professionals in taxation, the
national
council of property taxation, or the international association of
assessing
officers; a public accountant who holds a permit under
section
4701.10 of the Revised
Code, a general or residential real
estate
appraiser licensed or certified under Chapter
4763. of the
Revised
Code, or a real estate broker licensed under
Chapter 4735.
of the
Revised Code,
who is retained by such a person; if the
person
is a firm, company, association, partnership, limited
liability company, or
corporation,
an officer, a salaried
employee, a partner, or a member of that
person; if the person is
a trust, a trustee of the trust;
the board of
county
commissioners; the prosecuting attorney or treasurer of
the
county; the board of township trustees of any township with
territory within the county; the board of education of any
school
district with any territory in the county; or the mayor or
legislative authority of any municipal corporation with any
territory in the county may file such a complaint regarding any
such determination affecting any real property in the county,
except that a person owning taxable real property in another
county may file such a complaint only with regard to any such
determination affecting real property in the county that is
located in the same taxing district as that person's real
property
is located. The county auditor shall present to the
county board
of revision all complaints filed with the
auditor. (2) As used in division (A)(2) of this section, "interim
period" means, for each county, the tax year to which section
5715.24 of the Revised Code applies and each subsequent tax year
until the tax year in which that section applies again. No person, board, or officer shall file a complaint against
the valuation or assessment of any parcel that appears on the tax
list if it filed a complaint against the valuation or assessment
of that parcel for any prior tax year in the same interim period,
unless the person, board, or officer alleges that the valuation
or
assessment should be changed due to one or more of the
following
circumstances that occurred after the tax lien date for
the tax
year for which the prior complaint was filed and that the
circumstances were not taken into consideration with respect to
the prior complaint: (a) The property was sold in an arm's length transaction,
as
described in section 5713.03 of the Revised Code; (b) The property lost value due to some casualty; (c) Substantial improvement was added to the property; (d) An increase or decrease of at least fifteen per cent
in
the property's occupancy has had a substantial economic impact
on
the property. (3) If a county board of revision, the
board of tax appeals,
or any court dismisses a complaint filed under this
section or
section 5715.13 of the Revised
Code for the reason that the act of
filing the
complaint was the unauthorized practice of law or the
person filing the
complaint was engaged in the unauthorized
practice of law, the party affected
by a decrease in valuation or
the party's agent, or the person owning taxable
real property in
the county or in a taxing district with territory in the
county,
may refile the complaint, notwithstanding division
(A)(2) of this
section.
(B) Within thirty days after the last date such complaints
may be filed, the auditor shall give
notice of each complaint in
which the stated amount of
overvaluation, undervaluation,
discriminatory valuation, illegal
valuation, or incorrect
determination is at least seventeen
thousand five hundred dollars
to each property owner whose
property is the subject of the
complaint, if the complaint was not
filed by the
owner or the
owner's spouse, and to
each board of
education whose school
district may be affected by
the complaint.
Within thirty days
after receiving such notice, a
board of
education; a property
owner;
the owner's spouse; an individual who
is
retained by such
an owner and who holds a designation from a
professional
assessment organization, such as the institute for
professionals
in taxation,
the national council of property
taxation, or the
international association of
assessing officers;
a public
accountant who holds a permit under section
4701.10 of
the Revised
Code, a general or residential real estate
appraiser
licensed or
certified under Chapter
4763. of the Revised
Code, or
a real
estate broker licensed under
chapter 4735. of the
Revised
Code,
who is retained by such a person;
or, if the property owner
is a
firm, company, association, partnership, limited liability
company,
corporation, or trust, an officer, a salaried employee, a
partner, a member,
or trustee of that property owner, may file a
complaint in
support of or objecting to the amount of alleged
overvaluation,
undervaluation, discriminatory valuation, illegal
valuation, or
incorrect determination stated in a previously filed
complaint or
objecting to the current valuation. Upon the filing
of a
complaint under this division, the board of education or the
property owner shall be made a party to the action. (C) Each board of revision shall notify any complainant
and
also the property owner, if the property owner's address
is known,
when a complaint is filed by one other than the property owner, by
certified mail, not less than ten days prior to the hearing, of
the time and place the same will be heard. The board of revision
shall hear and render its decision on a complaint within ninety
days after the filing thereof with the board, except that if a
complaint is filed within thirty days after receiving notice from
the auditor as provided in division (B) of this section, the board
shall hear and render its decision within ninety days after such
filing. (D) The determination of any such complaint shall relate
back to the date when the lien for taxes or recoupment charges
for
the current year attached or the date as of which liability
for
such year was determined. Liability for taxes and recoupment
charges for such year and each succeeding year until the
complaint
is finally determined and for any penalty and interest
for
nonpayment thereof within the time required by law shall be
based
upon the determination, valuation, or assessment as finally
determined. Each complaint shall state the amount of
overvaluation, undervaluation, discriminatory valuation, illegal
valuation, or incorrect classification or determination upon
which
the complaint is based. The treasurer shall accept any
amount
tendered as taxes or recoupment charge upon property
concerning
which a complaint is then pending, computed upon the
claimed
valuation as set forth in the complaint. If a complaint
filed
under this section for the current year is not determined
by the
board within the time prescribed for such determination,
the
complaint and any proceedings in relation thereto shall be
continued by the board as a valid complaint for any ensuing year
until such complaint is finally determined by the board or upon
any appeal from a decision of the board. In such case, the
original complaint shall continue in effect without further
filing
by the original taxpayer, the original taxpayer's
assignee, or any
other person or entity authorized to file a complaint under
this
section. (E) If a taxpayer files a complaint as to the
classification, valuation, assessment, or any determination
affecting the taxpayer's own property and tenders less than
the
full amount of taxes or recoupment charges as finally determined,
an
interest
charge shall accrue as follows: (1) If the amount finally determined is less than the
amount
billed but more than the amount tendered, the taxpayer
shall pay
interest at the rate per annum prescribed by section
5703.47 of
the Revised Code, computed from the date that the
taxes were due
on the difference between the amount finally
determined and the
amount tendered. This interest charge shall
be in lieu of any
penalty or interest charge under section
323.121 of the Revised
Code unless the taxpayer failed to file a
complaint and tender an
amount as taxes or recoupment charges
within the time required by
this section, in which case section
323.121 of the Revised Code
applies. (2) If the amount of taxes finally determined is equal to
or
greater than the amount billed and more than the amount
tendered,
the taxpayer shall pay interest at the rate prescribed
by section
5703.47 of the Revised Code from the date the taxes
were due on
the difference between the amount finally determined
and the
amount tendered, such interest to be in lieu of any
interest
charge but in addition to any penalty prescribed by
section
323.121 of the Revised Code. (F) Upon request of a complainant, the tax commissioner
shall determine the common level of assessment of real property
in
the county for the year stated in the request that is not
valued
under section 5713.31 of the Revised Code, which common
level of
assessment shall be expressed as a percentage of true
value and
the common level of assessment of lands valued under
such section,
which common level of assessment shall also be
expressed as a
percentage of the current agricultural use value
of such lands.
Such determination shall be made on the basis of
the most recent
available sales ratio studies of the commissioner
and such other
factual data as the commissioner deems pertinent. (G) A complainant shall provide to the board of revision
all
information or evidence within the complainant's
knowledge or
possession that affects the real property that is the subject of
the complaint. A complainant who fails to
provide such
information or evidence is precluded from introducing it on
appeal
to the board of tax appeals or the court of common pleas, except
that
the board of tax appeals or court may admit and consider the
evidence if the complainant shows good cause for the
complainant's
failure to provide the information or evidence to the board
of
revision. (H) In case of the pendency of any proceeding in court
based
upon an alleged excessive, discriminatory, or illegal
valuation or
incorrect classification or determination, the
taxpayer may tender
to the treasurer an amount as taxes upon
property computed upon
the claimed valuation as set forth in the
complaint to the court.
The treasurer may accept the tender. If
the tender is not
accepted, no penalty shall be assessed because
of the nonpayment
of the full taxes assessed.
SECTION 2. That existing sections 4503.06 and 5715.19 of the
Revised Code are hereby repealed.
SECTION 3. That Section 140 of Am. Sub. H.B. 94 of the 124th
General Assembly, as amended by Am. Sub. H.B. 405 of the 124th
General Assembly, be amended to read as follows: "Sec. 140. TEMPORARY STABILIZATION OF LOCAL GOVERNMENT
DISTRIBUTIONS (A) On or before the third day of each month of the period
July 2001 through May 2002, the Tax Commissioner shall determine
the amounts credited under sections 5727.45, 5733.12, 5739.21,
5741.03, and 5747.03 of the Revised Code, respectively, to the
Local Government Fund, to the Library and Local Government Support
Fund, and to the Local Government Revenue Assistance Fund in the
twelfth preceding month. On or before June 3, 2002, the Tax
Commissioner shall determine the amounts credited under sections
5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised
Code, respectively, to the Local Government Fund, to the Library
and Local Government Support Fund, and to the Local Government
Revenue Assistance Fund in June 2000. For purposes of this
section, any amount transferred during the period January 1, 2001,
through June 30, 2001, to the Local Government Fund, to the Local
Government Revenue Assistance Fund, or to the Library and Local
Government Support Fund under section 131.44 of the Revised Code
shall be considered to be an amount credited to that respective
fund under section 5747.03 of the Revised Code.
Notwithstanding sections 5727.45, 5733.12, 5739.21, 5741.03,
and 5747.03 of the Revised Code to the contrary, for each month in
the period July 1, 2001, through June 30, 2003, from the public
utility excise, corporate franchise, sales, use, and personal
income taxes collected:
(1) An amount shall first be credited to the Local Government
Fund that equals the amount credited to that fund from that tax
according to the schedule in division (B) of this section.
(2) An amount shall next be credited to the Local Government
Revenue Assistance Fund that equals the amount credited to that
fund from that tax according to the schedule in division (B) of
this section.
(3) An amount shall next be credited to the Library and Local
Government Support Fund that equals the amount credited to that
fund from that tax according to the schedule in division (B) of
this section.
(B) The amounts shall be credited from each tax to each
respective fund as follows: (1) In July 2001 and July 2002, the amounts credited in July
2000;
(2) In August 2001 and August 2002, the amounts credited in
August 2000; (3)
In September 2001 and September 2002, the amounts
credited in September 2000; (4)
In October 2001 and October 2002, the amounts credited in
October 2000; (5)
In November 2001 and November 2002, the amounts credited
in November 2000;
(6) In December 2001 and December 2002, the amounts credited
in December 2000;
(7) In January 2002 and January 2003, the amounts credited
in January 2001; (8)
In February 2002 and February 2003, the amounts credited
in February 2001
but subject to a reduction made pursuant to
division (D) of this section;
(9) In March 2002 and March 2003, the amounts credited in
March 2001;
(10) In April 2002 and April 2003, the amounts credited in
April 2001; (11)
In May 2002 and May 2003, the amounts credited in May
2001;
(12) In June 2002 and June 2003, the amounts credited in June
2000
but subject to a reduction made pursuant to division (D) of
this section. (C) Notwithstanding section 5727.84 of the Revised Code to
the contrary, for the period July 1, 2001, through June 30, 2003,
no amounts shall be credited to the Local Government Fund or to
the Local Government Revenue Assistance Fund from the kilowatt
hour tax, and such amounts that would have otherwise been required
to be credited to such funds shall instead be credited to the
General Revenue Fund. Notwithstanding section 131.44 of the
Revised Code to the contrary, for the period July 1, 2001, through
June 30, 2003, no amounts shall be transferred to the Local
Government Fund, the Local Government Revenue Assistance Fund, or
the Library and Local Government Support Fund from the Income Tax
Reduction Fund, and such amounts that would have otherwise been
transferred to such funds from the Income Tax Reduction Fund shall
0instead
instead be transferred to the General Revenue Fund.
(D) Notwithstanding any other provision of law to the
contrary, the Tax Commissioner shall do each of the following:
(1) By the fourth day of February 2002, the commissioner
shall subtract the amount calculated in division (D)(1)(b) of
this
section from the amount calculated in division (D)(1)(a) of
this
section. If the amount in division (D)(1)(a) of this
section is
greater than the amount in division (D)(1)(b) of this
section,
then subtract the difference from the amount of money
from the
income tax credited to the Local Government Fund, the
Local
Government Revenue Assistance Fund, and the Library and
Local
Government Support Fund in February 2002.
(a) Money credited to the Local Government Fund, the Local
Government Revenue Assistance Fund, and the Library and Local
Government Support Fund from July 2001 through January 2002, less
each fund's proportional share of $64,092,000;
(b) The amount of money that would have been credited to the
Local Government Fund, the Local Government Revenue Assistance
Fund, and the Library and Local Government Support Fund from July
2001 through January 2002, if sections 5727.45,
5727.84, 5733.12,
5739.21,
5741.03, and 5747.03 of the Revised Code were in effect
during
this period.
(2) By the fourth day of June 2002, the commissioner shall
subtract the amount calculated in
divsion
division (D)(2)(b) of
this
section from the amount calculated in division (D)(2)(a) of
this
section. If the amount in division (D)(2)(a) of this section
is
greater than the amount in division (D)(2)(b) of this section,
then subtract any positive difference from the amount of money
from the income tax credited to the Local Government Fund, the
Local Government Revenue Assistance Fund, and the Library and
Local Government Support Fund in June 2002.
(a) Money credited to the Local Government Fund, the Local
Government Revenue Assistance Fund, and the Library and Local
Government Support Fund from February 2002 through May 2002, plus
any money subtracted under division (D)(1) of this section;
(b) The amount of money that would have been credited to the
Local Government Fund, the Local Government Revenue Assistance
Fund, and the Library and Local Government Support Fund from
February 2002 through May 2002, if sections 5727.45,
5727.84,
5733.12,
5739.21, 5741.03, and 5747.03 of the Revised Code were in
effect
during this period.
(3) By the fourth day of February 2003, the commissioner
shall subtract the amount calculated in division (D)(3)(b) of
this
section from the amount calculated in division (D)(3)(a) of
this
section. If the amount in division (D)(3)(a) of this
section is
greater than the amount in division (D)(3)(b) of this
section,
then subtract the difference from the amount of money
from the
income tax credited to the Local Government Fund, the
Local
Government Revenue Assistance Fund, and the Library and
Local
Government Support Fund in February 2003.
(a) Money credited to the Local Government Fund, the Local
Government Revenue Assistance Fund, and the Library and Local
Government Support Fund from June 2002 through January 2003, less
each fund's proportional share of $64,092,000, plus the amount
subtracted under division (D)(2) of this section;
(b) The amount of money that would have been credited to the
Local Government Fund, the Local Government Revenue Assistance
Fund, and the Library and Local Government Support Fund from June
2002 through January 2003, if sections 5727.45,
5727.84, 5733.12,
5739.21,
5741.03, and 5747.03 of the Revised Code were in effect
during
this period.
(4) By the fourth day of June 2003, the commissioner shall
subtract the amount calculated in division (D)(4)(b) of this
section from the amount calculated in division (D)(4)(a) of this
section. If the amount in division (D)(4)(a) of this section is
greater than the amount in division (D)(4)(b) of this section,
then subtract any positive difference from the amount of money
from the income tax credited to the Local Government Fund, the
Local Government Revenue Assistance Fund, and the Library and
Local Government Support Fund in June 2003.
(a) Money credited to the Local Government Fund, the Local
Government Revenue Assistance Fund, and the Library and Local
Government Support Fund from February 2003 through May 2003, plus
any money subtracted under division (D)(3) of this section;
(b) The amount of money that would have been credited to the
Local Government Fund, the Local Government Revenue Assistance
Fund, and the Library and Local Government Support Fund from
February 2003 through May 2003, if sections 5727.45,
5727.84,
5733.12,
5739.21, 5741.03, and 5747.03 of the Revised Code were in
effect
during this period.
(E) Notwithstanding any other provision of law to the
contrary,
the Tax Commissioner shall compute separate adjustments
to the
amounts credited from the public utility excise, corporate
franchise, sales, use, and personal income taxes to the Local
Government Fund, the Local Government Revenue Assistance Fund, and
the Library and Local Government Support Fund during July 2001.
The adjustments shall equal the amount credited to each respective
fund from each respective tax during June 2000 minus the amount
credited to that fund from that tax during June 2001. If an
adjustment is a positive amount, during July 2001, such amount
shall be credited to the Local Government Fund, the Local
Government Revenue Assistance Fund, or the Library and Local
Government Support Fund, as appropriate, and shall be deducted
from the General Revenue Fund. If an adjustment is a negative
amount, during July 2001, such amount shall be deducted from the
Local Government Fund, the Local Government Revenue Assistance
Fund, or the Library and Local Government Support Fund, as
appropriate, and shall be credited to the General Revenue Fund.
Any amount remaining in the Local Government Fund, the Local
Government Revenue Assistance Fund, or the Library and Local
Government Support Fund after the distributions from such funds
are made to local governments in August 2001, shall be certified
by the Tax Commissioner to the Director of Budget and Management
by August 15, 2001, and the Director of Budget and Management
shall transfer such amount from each respective fund to the
General Revenue Fund by August 31, 2001.
For purposes of this section, "pro rata share" means the
percentage calculated for each county and used in each month of
the period July 2000 through June 2001 to distribute the amounts
credited to the Library and Local Government Support Fund in
accordance with section 5747.47 of the Revised Code.
Notwithstanding any other provision of law to the contrary,
in July 2001, each county undivided library and local government
support fund shall receive from the Library and Local Government
Support Fund an amount equal to the amount it would have received
pursuant to section 5747.47 of the Revised Code for that month,
minus its pro rata share of any amount that has been or shall be
transferred from the Library and Local Government Support Fund to
the OPLIN Technology Fund in that month.
In
August 2001, each
county undivided library and local government
support fund shall
receive from the Library and Local Government
Support Fund an
amount equal to the amount it received from that
fund in July 2000
and August 2000 minus the amount it received
from that fund in
July 2001 and minus its pro rata share of any amount transferred
from that fund to the OPLIN Technology Fund in July 2001 or August
2001. In August 2001, each county undivided
local government fund
shall
receive from the Local Government
Fund, each municipality
that
receives a distribution directly from
the Local Government
Fund
shall receive from that fund, and each
county undivided local
government revenue assistance fund shall
receive from the Local
Government Revenue Assistance Fund an
amount equal to the
amount
it received from that respective fund
in July 2000 and
August 2000
minus the amount it received from
that respective fund
in July
2001. In each month of the periods
September 1, 2001,
through June
30, 2002, and September 1, 2002,
through June 30,
2003,
each
county undivided local government fund
shall receive
from the
Local Government Fund, each municipality
that receives a
distribution directly from the Local Government
Fund shall receive
from that fund, each county undivided local
government revenue
assistance fund shall receive from the Local
Government Revenue
Assistance Fund, and each county undivided
library and local
government support fund shall receive from the
Library and Local
Government Support Fund, the same amount it
received from that
respective fund in the corresponding month of
the period September
1, 2000, through June 2001, except there shall be a reduction in
the amount received during the month following any reduction made
pursuant to division (D) of this section. In each month of
the
period July 1,
2002, through August 31, 2002, and in the month
of
July 2003, each
county undivided local government fund shall
receive from the
Local Government Fund, each municipality that
receives a
distribution directly from the Local Government Fund
shall receive
from that fund, each county undivided local
government revenue
assistance fund shall receive from the Local
Government Revenue
Assistance Fund, and each county undivided
library and local
government support fund shall receive from the
Library and Local
Government Support Fund, the same amount it
received from that
respective fund in the corresponding month of
the period July 1,
2000, through August 31, 2000, except there
shall be a reduction in the amount received during the month
following any reduction made pursuant to division (D) of this
section. If during any month of the period
September 1, 2001,
through July 31, 2003, a transfer is made from
the Library and
Local Government Support Fund to the OPLIN
Technology Fund, the
amount distributed to each county undivided
library and local
government support fund shall be reduced by its
pro rata share of
the amount transferred. When a reduction is made pursuant to divisions (D)(1), (2),
(3), or (4) of this section, respectively, the amount received by
each county undivided local government fund and each municipality
directly from the Local Government Fund, by each county undivided
local government revenue assistance fund from the Local Government
Revenue Assistance Fund, and by each library and local government
support fund from the Library and Local Government Support Fund,
shall be reduced in March 2002, July
2002, March 2003, or July
2003, respectively, based on such
county's or municipality's
proportionate share of the total
amounts to be received from that
fund in that month. During the period July 1, 2001, through July 31, 2003, the
Director of Budget and Management shall issue those directives to
state agencies that are necessary to ensure that the appropriate
amounts are distributed to the Local Government Fund, to the Local
Government Revenue Assistance Fund, and to the Library and Local
Government Support Fund to accomplish the purposes of this
section."
SECTION 4. That existing Section 140 of Am. Sub. H.B. 94 of
the 124th General Assembly, as amended by Am. Sub. H.B. 405 of the
124th General Assembly, is hereby repealed. SECTION 5. (A) This section applies to any real property or
manufactured or mobile home that is:
(1) Owned by a member of the National Guard or a member of a
reserve component of the Armed Forces of the United States who is
called to active or other duty under Operation Enduring Freedom,
Operation Noble Eagle, or the directive issued by the Governor on
September 28, 2001, or a successor to that directive;
(2) Owned by the spouse of such a member;
(3) Owned jointly by such a member and that member's spouse
or dependent parent; or
(4) Owned by the dependent parent of such a member who dies
during such duty or as the result of wounds or illness
incurred
during such duty. For purposes of this section, a "dependent parent" is a
parent
who, at the time the member was activated, received from
the
member at least half of the dependent parent's support,
including
food, shelter,
clothing, and medical and dental care.
(B) The member, the member's spouse, or the member's parent,
as applicable, may apply to the county treasurer for an extension
for the payment of taxes and assessments charged against the real
property or manufactured or mobile home and payable during the
period of the
member's duty service and the six months ensuing
termination
thereof. Application shall be made not later than the
last day of
the sixth month after the month in which the member's
duty
terminates. The applicant shall provide evidence
satisfactory to
the county treasurer to demonstrate eligibility
for the extension
as described in division (A) of this section.
If the county treasurer determines that the applicant
qualifies for an extension under this section, the county
treasurer shall enter into a contract with the applicant for
payment of the taxes and assessments in installments in the same
manner as, and subject to the same terms and conditions of,
contracts for the payment of delinquent taxes pursuant to section
323.31 of the Revised Code, except that the contract shall specify
that payments shall begin in the seventh month after the member's
duty terminates. Notwithstanding sections 319.49,
323.01,
323.121, 323.132, 4503.06, 5721.01, and 5721.011 of the
Revised
Code, taxes and assessments, payment of which has been
extended
under this section, do not constitute delinquent taxes
and shall
not be placed on the delinquent land list or delinquent
manufactured
home tax list unless the contract becomes void, and
a
new contract is not entered into, pursuant to section 323.31 of
the Revised Code.
(C) If a member, a member's spouse, or a member's parent
qualifies for the extension provided in this section, and that
member, spouse, or parent has designated an agent for the payment
of taxes and assessments the payment of which is so extended, that
agent shall not require the member, spouse, or parent to pay to
the agent any such taxes and assessments for the period for which
payment is extended under division (B) of this section. If such
taxes or assessments are paid by the member, spouse, or parent to
an agent as part of a mortgage loan installment payment, the agent
shall deduct the portion of the payment that represents such taxes
and assessments from the amount of each such payment payable
during the period of extension prescribed by division (B) of this
section.
(D) If the
member,
the member's spouse, or the member's
parent has
entered into a
contract pursuant to this section
before the first
day of the
seventh month after the month in which
the member's
duty
terminates, the county auditor and treasurer
shall remove from the tax list and duplicate, respectively, any
penalties and interest that were
charged
under section
323.121 or
4503.06 of the
Revised Code during the member's duty and before
the first day of the seventh month after the month in which the
member's duty terminates. (E) Notwithstanding section 323.131 of the Revised Code, a
county treasurer shall include a notice of, and information about,
the extension provided in this section on or with tax bills mailed
or delivered under section 323.13 or 4503.06 of the Revised Code.
SECTION 6. This act is hereby declared to be an
emergency
measure necessary for the immediate preservation of the
public
peace, health, and safety. The reason for such necessity
is that
active duty military personnel may face real economic
hardships
while serving their country and urgently need the
financial relief
provided by the real property and manufactured
home tax extensions
authorized by the act. Therefore, this act
shall go into
immediate effect.
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