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Sub. H. B. No. 414As Passed by the House
As Passed by the House
125th General Assembly | Regular Session | 2003-2004 |
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REPRESENTATIVES Core, Wolpert, Setzer, Jerse, Allen, Ujvagi, Webster, Aslanides, Gibbs, Carmichael, Distel, Domenick, C. Evans, Faber, Niehaus, Reinhard, Schlichter, Calvert, Carano, Cates, Chandler, Collier, Daniels, D. Evans, Gilb, Grendell, Hartnett, Hollister, Latta, Otterman, Perry, Redfern, Schmidt, Seaver, Sferra, Strahorn, Yates
A BILL
To amend section 5709.85 and to enact sections 931.01
to 931.09, 931.99, and
5709.28 of the Revised Code to
provide for the
establishment of agricultural security areas, to
limit
development within those areas, and to
provide the opportunity for certain tax exemptions
for
land
within those areas.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5709.85 be amended and sections 931.01, 931.02, 931.03, 931.04,
931.05, 931.06, 931.07,
931.08, 931.09, 931.99, and 5709.28 of the
Revised Code
be enacted to read as follows:
Sec. 931.01. As used in this chapter: (A)
"Agriculture" has the same meaning as in section 1.61 of
the
Revised Code. (B)
"Best management practices" means the
engagement of
agricultural production and management, including practices such
as manure
handling, tillage, forestry management, and similar
practices, in a manner
that is generally accepted
in the
agriculture industry and that is approved
by any of the following: (1) The United States department of agriculture; (2) The natural resources conservation service in the United
States department of agriculture; (3) The department of natural resources; (4) A soil and water conservation district established under
Chapter 1515. of the Revised Code; (5) With respect to organic or sustainable production
methods, a conservation professional whom the director of
agriculture approves as having expertise in those methods. (C)
"Contiguous farmland" means any of the following: (1) Geographically contiguous property used for agriculture; (2) Noncontiguous property used for agriculture that is
owned by one
person and connected by a right-of-way that the
person controls and to
which the public does not have access; (3) Two or more pieces of property used for agriculture that
would be geographically contiguous but for the fact that the
property is
separated by a public or private right-of-way
or
rights-of-way or by rivers, streams, creeks, or other bodies
of
water.
Sec. 931.02. (A) Land may be enrolled in an agricultural security area through the submittal of an
application to
the board
of township trustees of each township and
to the board of county commissioners
of each county in which the
land is
located requesting the establishment of such an area. If all of the land sought to be enrolled in the agricultural security area is owned by the same person, that person shall submit the application to those boards. If the land sought to be enrolled consists of parcels owned by different persons who have aggregated their parcels, either each owner may submit a separate application to those boards or all of the owners collectively may submit one application for the entire agricultural security area to those boards. An application shall be
on the form that the director of
agriculture
prescribes. The director shall provide copies of the application
form to county auditors. An application shall be signed by each applicant who is submitting it and shall contain all of the following:
(1) The first, middle, and last name of the applicant or applicants; (2) Information concerning any property interest in the land
sought to be enrolled in an agricultural security area that is
held by a person other than the applicant or applicants, including, without
limitation, mineral rights or easements in the land that are held
by a person other than the applicant or applicants and any other interest in the land that may not be conducive to agriculture and that is held by another person;
(3) A statement by each applicant who is submitting the application that the applicant will
not initiate, approve, or finance any new development for
nonagricultural purposes on the land that is proposed to be
enrolled in an agricultural security area during the ten-year
period of the enrollment, except as is otherwise authorized under
division (A) of section 931.04 of the Revised Code. For purposes
of division (A)(3) of this section, "new development" includes,
without limitation, an applicant's transfer to another person of
the ownership of a property interest in the land that occurs
during the period beginning on the date that the application is
submitted and ending on the date that the ten-year period of
enrollment is scheduled to expire. "New development" does not
include taking any actions that are authorized under property
rights in the land, such as mineral rights or easements, that were
transferred to a person other than an applicant prior to the date
that the application is submitted. In addition, "new development" does not include the construction, modification, or operation of transmission lines for electricity, gas, or oil or of any gathering or production lines for oil or gas, provided that the construction, modification, or operation of the lines does not cause the land to become ineligible for valuation and assessment for real property tax purposes in accordance with its current agricultural use value under sections 5713.30 to 5713.38 of the Revised Code.
(4) A listing of all administrative enforcement orders
issued to each applicant who is submitting the application, all civil actions in which an applicant
was determined by the trier of fact to be liable in damages or was
the subject of injunctive relief or another type of civil relief,
and all criminal actions in which an applicant pleaded guilty or
was convicted, during the ten years immediately preceding the date
of submission of the application, in connection with any violation
of environmental laws or similar laws of another state. As used
in division (A)(4) of this section, "environmental laws" has the
same meaning as in section 3745.70 of the Revised Code.
(5) A statement from the natural resources conservation
service in the United States department of agriculture, a soil and
water conservation district with jurisdiction over the land to
which the application applies, or any other conservation
professional approved by the director that, at the time of the
application, each applicant who is submitting the application is complying with best management
practices;
(6) A
map that
complies with all of the
following: (a) Is prepared and certified by a regional or county
planning
commission established under section 713.21 of the
Revised Code or
a professional engineer or surveyor registered
under Chapter 4733.
of the Revised Code; (b) Identifies the area of land to which the application
applies and includes the corresponding parcel number that the
county auditor has assigned under section 319.28 of the Revised
Code to each parcel of land that comprises that area; (c) Shows the boundaries of the land to be enrolled in an
agricultural security area; (d) Shows the names and locations of all streams, creeks, or
other
bodies of water, roads, rights-of-way, railroads, utility lines, and water
and sewer
lines together with any existing residential,
recreational, commercial, or industrial facilities that are on or
are situated on the land to be included in the area and within
five hundred
feet of the perimeter of the area; (e) Indicates the date on which the map was prepared; (f) Identifies the person or persons who prepared the map. (7) A list of the other boards of township
trustees and
boards of county commissioners to whom an application
has been
submitted. An application submitted under this section is a public
record. (B) An area shall be
established as an
agricultural security
area when all of the following criteria are
satisfied: (1) The area consists of not less than five hundred acres of
contiguous farmland.
In order to satisfy this requirement, two or more owners of contiguous farmland may aggregate their land. (2) The land forming the area is in an agricultural
district
or districts established under Chapter 929. of the
Revised
Code. (3) The land forming the area is valued and assessed for
real
property tax purposes in accordance with its current
agricultural use
value under sections 5713.30 to 5713.38 of the
Revised
Code. Land forming the area that is a portion of a farm
on which is located a dwelling house, a yard, or outbuildings such
as a barn or garage shall be deemed to satisfy the criteria
established in divisions (B)(1) and (3) of this section. (4) Each application submitted by the owner or owners of the
land
forming the area is approved under section 931.03 of the
Revised
Code by the boards of township trustees of all of the
townships in which the land is located. (5) Each application submitted by the owner or owners of the
land
forming the area is approved under section 931.03 of the
Revised
Code by the boards of county commissioners of all
of the
counties in which the land is located.
Sec. 931.03. (A)(1) Not later than sixty days after
receipt
of an
application submitted under section 931.02 of the
Revised
Code,
the board of township trustees of each township in
which the
land
that is proposed for enrollment in an agricultural
security
area is located
and the board
of county commissioners of
each
county in which the land
is located shall hear the
application at
the
next regularly scheduled meeting of the board.
A board, not
later than thirty days prior to the time of the
meeting,
shall
cause a notice containing the time and place
of the
meeting to be
published in a newspaper of
general circulation in
the township or
county, as applicable,
and to be sent to the
superintendent of
each school district within the proposed
agricultural security
area, the county engineer of each county in which the proposed area would be located, and the director of transportation. As part of the hearing on an application, a board shall
review any information that it possesses concerning improvements
that are planned to be made during the subsequent ten years to
existing or proposed roads that are located or are to be located within the area that is proposed
for enrollment in an agricultural security area. As used in
division (A)(1) of this section, "proposed road" means any future roadway project that is on a new alignment or relocation of an existing alignment and for which state or federal funding has been allocated for, but not limited to, a planning level roadway improvement study, an interchange justification or bypass study, environmental review, design, right-of-way acquisition, or construction, and "improvement" includes any action
taken with respect to an existing or proposed road that would cause the road
to cover a portion of land that it does not cover or is not proposed to cover at the time of
the hearing. Any portion of land that would be covered by a
planned improvement shall not be eligible for enrollment in an
agricultural security area. As part of the hearing on an application, a board also may consider any comprehensive plan that is in place for the county or township, as applicable, and may choose to approve or reject the application on the basis of the proposed agricultural security area's compliance with the comprehensive plan. (2) The board of township trustees of each township and the
board of county commissioners of each county that is required to
hear an application under division (A)(1) of this section may
conduct a joint meeting in lieu of meeting separately not later
than forty-five days after receipt of an application under section
931.02 of the Revised Code. A single public notice concerning the
meeting shall be provided in the manner prescribed in division
(A)(1) of this section in each township and county participating
in the meeting. The cost of the public notice shall be shared
equally by all townships and counties participating in the joint
meeting. (3) Not later than forty-five days after a board of township
trustees hears the application and not later than sixty days after
a board of county commissioners hears the application, each
respective
board shall adopt a resolution
either approving or
rejecting the
application.
However, if a board determines that
the information
in the application is
incorrect or the application
is incomplete,
the board shall
return the application to the
applicant, by
certified mail, with
an enumeration of the items
that are
incorrect or incomplete. Upon receipt of the returned application, the applicant may
amend
the application. Not later than fifteen days after receipt
of the returned
application, the applicant may submit an amended
application to each board
of township trustees and each board of
county commissioners to
whom the original application was
submitted. Not later than thirty days after
receipt of an amended
application, a board
shall adopt a resolution
either approving or
rejecting the amended
application. Not later than five days after
adoption of the resolution,
the
board shall notify the applicant,
by
certified mail, of the board's decision to
approve or reject
the application. (4) Any person may submit comments to any board of county
commissioners or board of township trustees to which an
application or amended application has been submitted under this
chapter at any time prior to and at any public meeting at which
the application or amended application is heard. (B)(1) An agricultural security area is established, and the
land
that is proposed for inclusion in the area is enrolled in the
area, upon
the adoption of a resolution by each of the affected
boards of township
trustees and
boards of county commissioners
approving the same
version of the application or applications requesting the
establishment of the
area. (2) Not later than thirty days after a board adopts a
resolution
approving the establishment of an agricultural security area, the board shall send a copy
of the resolution,
by certified mail, to the director of
agriculture, the director of transportation, the superintendent of each school district within the area, the county engineer, and the
county auditor. (C) A resolution approving the establishment of an
agricultural
security area shall include all of the following: (1) A statement that the board of township trustees or board
of county
commissioners, as applicable, commits not to initiate,
approve, or finance any development for residential, commercial,
or industrial
purposes, including construction of new roads and
water and sewer lines,
within the area for a
period of ten years. For purposes of division (C)(1) of this section, "development" does not include any of the following:
(a) The improvement of existing roads, provided that the county engineer of each county in which the portion of the area affected by the improvement is located determines that the improvement is necessary for traffic safety, and provided that the improvement is consistent with the agricultural use of land in the area;
(b) The construction, modification, or operation of transmission lines for electricity, gas, or oil or of any gathering or production lines for oil or gas, provided that the construction, modification, or operation of the lines does not cause the land to become ineligible for valuation and assessment for real property tax purposes in accordance with its current agricultural use value under sections 5713.30 to 5713.38 of the Revised Code;
(c) The construction, modification, or operation of water lines or sewer lines, provided that an official or employee of the environmental protection agency orders the construction, modification, or operation for the purpose of enabling water and sewer service areas that are outside of the agricultural security area to be connected to each other, and provided that the lines do not provide service connections to land within the agricultural security area.
(2) A requirement that the owner or owners of the land in
the area use
best management practices; (3) A statement that describes the agreement that was
reached with other boards, if applicable, under section 5709.28 of
the Revised Code concerning the percentage of the taxable value of
qualifying agricultural real property in the agricultural security
area that is to be exempted from taxation under that section and
the number of years that the tax exemption established under that
section will apply to that property. (D) An agricultural security area may continue in existence
for
ten years unless either of the following occurs: (1) The sole owner of land enrolled in the area
withdraws
under section 931.07 of the Revised Code. (2) Unless division (C) of section 931.07 of the Revised
Code applies, land in the area fails to satisfy any of the criteria
specified in divisions
(B)(1) to (3) of section
931.02 of the
Revised Code. (E) The approval or disapproval of an application under this
section is not a final order, adjudication, or decision under
section 2506.01 of the Revised Code and is not appealable under
Chapter 2506. of the Revised Code.
Sec. 931.04. (A) An owner of land that is enrolled in an
agricultural security area may do either or both of
the
following: (1) Request approval
to operate
any business that does not
impair the owner's ability to engage in
agriculture from each
board of township trustees and each board
of county
commissioners that
adopted a resolution approving the
establishment of the
agricultural security area; (2) Develop, authorize the development of, or, for the
purpose of
developing, transfer ownership of a portion of the owner's land within the
agricultural security area for
constructing or otherwise
establishing a single-family residence for an
individual who is related by
consanguinity or by affinity to the
owner. Not more than one such residence shall be constructed per each forty acres of the owner's land within the agricultural security area. (B)(1) To obtain approval to operate a business
under
division (A)(1)
of this section, a person shall send a written
request, by certified mail, to
each appropriate board of
township
trustees and each appropriate board of county
commissioners. The
request
shall contain all of the following: (a) A description of the proposed business; (b) A description of the intended location of the
business; (c) A description of the intended size of the
business; (d) If applicable, a detailed description of any
construction,
renovation, or excavation that will occur for
purposes of the proposed
business. (2) Not later than thirty days after receipt of a request
under division
(B)(1)
of this section, a board shall adopt a
resolution either approving or rejecting the
request. If the
board approves the request,
the board shall send a
copy of the
resolution approving the request, by certified mail, to each of
the
following not later than thirty days after adopting the
resolution: (a) The director of agriculture; (b) Each appropriate county auditor; (c) The person requesting the business. (3) If all of the appropriate boards of township trustees
and boards of
county commissioners adopt a resolution approving
the request to
operate
a business, the person making
the request
may establish
the requested business. (C) The amount of land that is used for either purpose
authorized
under division (A) of this
section
shall be included
when determining if the acreage requirement established
under
division
(B) of
section 931.02 of the Revised Code is satisfied. Sec. 931.05. Upon request, the director of agriculture
or
the
director's authorized representative shall provide guidance
and
technical
assistance to owners of land who are seeking
enrollment
in
agricultural security areas and to boards of
township trustees
and boards of
county commissioners who receive
applications
requesting the establishment of
agricultural
security
areas.
Sec. 931.06. Not later than one hundred eighty days
prior to
the
expiration of an agricultural security area, an owner
of land
that is enrolled
in the area may renew the enrollment.
The
procedures established under this
chapter for the initial
enrollment of land in an agricultural security area apply to the
renewal of enrollment. In addition, all of the requirements
governing initial enrollment apply to enrollment renewal.
Sec. 931.07. (A)(1) An owner of land that is enrolled in an
agricultural
security area may
withdraw from the area by sending
written notice of withdrawal, by
certified mail,
to all of the
following: (a) The county auditor of each county in which the land is
located;
(b) The board of township trustees of each township in
which
the land is located; (c) The board of county commissioners of each county in
which the land is located. (2) The owner of land that is enrolled in an agricultural security area shall send written notice, by certified mail, to the parties listed in division (A)(1) of this section when all or a portion of the land becomes ineligible for enrollment in the area due to the occurrence of any of the following events: (a) The owner of the land withdraws all or a portion of the land from an agricultural district under Chapter 929. of the Revised Code. (b) The land is removed from the agricultural district in which it is situated because of the termination of the district, and a renewal application has not been filed within the time prescribed in division (C) of section 929.02 of the Revised Code or has not been approved under that division. (c) All or a portion of the land is converted from being land devoted exclusively to agricultural use within the meaning of section 5713.30 of the Revised Code unless the conversion is incident to the appropriation of land by the state, one of its political subdivisions, or an agency as defined in section 163.01 of the Revised Code. (3) The county auditor of a county in which land enrolled in an agricultural security area is located who discovers that any of the events described in division (A)(2) of this section has occurred and that the owner of the land has not complied with the notice requirements established in that division shall provide the required notice to the parties listed in division (A)(1) of this section, except that for the purposes of division (A)(1)(a) of this section, the auditor need notify only the county auditors of the other affected counties.
(B) Upon receipt of a notice under division
(A) of this section, a board of
township trustees or a board of
county commissioners
immediately shall send a certified copy of
the notice to the
director of agriculture. The copy shall
indicate the name of the
township or county, as applicable. (C)(1) If an owner of land that is enrolled in an
agricultural
security
area withdraws from the area under this section
or if at any time an owner's land fails to
satisfy either of the criteria
established under division (B)(2)
or (3) of section 931.02 of the Revised Code,
any other owners of
land that is enrolled in the
area who do not withdraw and whose
land satisfies those criteria
may
continue to have
their land enrolled
in
the agricultural security
area until the enrollment expires under any of the following circumstances: (a) Within the first five years of a ten-year enrollment period, enrollment may continue if the number of acres remaining in the agricultural security area equals five hundred or more. (b) Within the first five years of a ten-year enrollment period, if the number of acres remaining in the area has diminished to fewer than five hundred, enrollment may continue only if additional contiguous farmland is enrolled in the area to the extent that the number of acres in the area increases once more to equal five hundred or more. Such an increase in acreage may occur through the addition of contiguous farmland to the area either by a landowner who already has land enrolled in the area or by another landowner. In either case, in order to enroll the land in the area, the landowner shall submit, not later than sixty days following the date on which the acreage in the area diminished to fewer than five hundred, an application in accordance with section 931.02 of the Revised Code. The landowner shall obtain approval of the application from all appropriate boards of township trustees and boards of county commissioners in accordance with section 931.03 of the Revised Code. Enrollment of the additional land in the agricultural security area shall continue until the expiration of the existing, partially elapsed ten-year enrollment period and may be renewed in accordance with section 931.06 of the Revised Code. (c) Within the last five years of a ten-year enrollment period, enrollment may continue regardless of the number of acres remaining in the agricultural security area.
(2) If the state or a municipal corporation appropriates
part of the land that is enrolled in an agricultural security area
and, as a result of the
appropriation, the area fails to satisfy
the criterion established under
division
(B)(1) of section 931.02
of the Revised Code, the
owners of land enrolled in the area whose
land satisfies the
criteria established under divisions (B)(2) and
(3) of that section
may continue to have their land enrolled in
the agricultural
security area until the enrollment expires. (D) If at any time land that is enrolled in an agricultural
security area ceases to be enrolled in the agricultural security
area, the statement made by the owner of that land under division
(A)(3) of section 931.02 of the Revised Code and the statement
made by a board of township trustees or board of county
commissioners under division (C)(1) of section 931.03 of the
Revised Code are no longer applicable.
Sec. 931.08. No owner of land that is enrolled in an agricultural security area shall fail to comply with the statement that the owner submitted under division (A)(3) of section 931.02 of the Revised Code that the owner will not initiate, approve, or finance any new development on the land for nonagricultural purposes.
Sec. 931.09. The director of agriculture shall prepare and
submit to the
governor, the president of the senate, and the
speaker of the house of
representatives an annual report
concerning agricultural security areas in the
state. The report
shall include information concerning the number of
acres that are
enrolled in agricultural security areas and their
location and
any tax
exemptions granted under section 5709.28 of the Revised Code.
Sec. 931.99. Whoever violates division (A)(2) of section 931.07 of the Revised Code or section 931.08 of the Revised Code shall be fined five hundred dollars. The clerk of the court that receives payment of the fine money shall forward half of the money to the board of township trustees of the township and half of the money to the board of county commissioners of the county in which the applicable agricultural security area is located. In the case of an agricultural security area that is located in more than one township, the clerk shall divide half of the fine money in equal shares among the townships and shall forward the appropriate portion to each board of township trustees. In the case of an agricultural security area that is located in more than one county, the clerk shall divide half of the fine money in equal shares among the counties and shall forward the appropriate portion to each board of county commissioners. A board of township trustees or a board of county commissioners may, but is not required to, use the fine money received under this section for farmland preservation purposes.
Sec. 5709.28. As used in this section,
"qualifying
agricultural
real property" means a building, structure,
improvement, or fixture that is used exclusively for agricultural
purposes, is
located on land enrolled in an
agricultural security
area established under
Chapter 931. of the
Revised Code, and has a
true value in
money of twenty-five thousand
dollars or more. At the time of the establishment or renewal of an agricultural security area or at any time during which land is enrolled in an agricultural security area, a percentage of the taxable value of qualifying
agricultural
real property first appearing on the real and public
utility
property tax list in a tax year during the enrollment may be exempted from
taxation.
The board of township trustees of each township in which the land
that is enrolled in the agricultural security area is located and
the board of county commissioners of each county in which the land
is located shall confer with each other and reach an agreement
concerning the tax exemption. At the time the agreement is reached, the boards shall send written notice of the agreement to the superintendent of each school district within the agricultural security area. After the agreement is reached and the tax
exemption is granted, the qualifying agricultural real property
shall become exempt in the tax year following the year in which the construction of the property is completed.
The agreement shall establish the percentage of the
taxable value of qualifying agricultural real property that is to
be exempted from taxation and the number of years that the tax
exemption will apply to that property. The agreement may specify
that the tax years during which the exemption will apply to the
property may extend past the scheduled expiration date of the
period of enrollment in the agricultural security area, provided
that the enrollment is renewed and otherwise continues during the
tax years that the exemption applies. The agreement shall not
exempt from taxation more than seventy-five per cent of the
taxable value of the qualifying agricultural real property. In
addition, the agreement may establish the maximum amount of the
value of the qualifying agricultural real property to which the
tax exemption may apply. Subsequent to the agreement establishing
that maximum amount, the owner of the property may request the
applicable boards to alter the agreement and increase the maximum
value of the property to which the tax exemption applies. The agreement shall be reviewed annually by the tax incentive review council in accordance with section 5709.85 of the Revised Code.
Each time that a renewal application is filed for an
agricultural security area that involves qualifying agricultural
real property that has been the subject of an exemption that
expired on or before the date on which the previous period of
enrollment in an agricultural security area expired, the
applicable boards shall reach a new agreement concerning the
exemption before any of the boards adopts a resolution either
approving or rejecting the renewal application. The county auditor shall enter on the list of property
described in section 5713.07 of the Revised Code that is exempt
from taxation any qualifying agricultural real property that is
the subject of an exemption under this section. An application
shall not be required to be filed under section 5715.27 of the
Revised Code with respect to the exemption. The county auditor
shall remove the qualifying agricultural real property from the
list at the time that the county auditor discovers or is notified
under section 931.07 of the Revised Code that a withdrawal,
removal, or conversion of land from an agricultural security area
has occurred in a way that makes the qualifying agricultural real
property no longer eligible for the exemption.
If the county auditor removes qualifying agricultural real property from the list of property that is exempt from taxation and the owner of the removed property claimed a tax exemption established under this
section for a prior tax year, the amount of tax otherwise imposed
on the qualifying agricultural real property that was the subject
of the exemption shall be increased. The amount of the increase
shall equal the aggregate
value of the tax exemption received by
the taxpayer under this
section since the agricultural security
area was most recently approved for establishment or renewal, as
applicable, plus interest
on that amount at the average bank prime
rate, as determined under
section 929.02 of the Revised Code, at
the time that the county auditor removes the property from the list of property that is exempt from taxation. The tax
year in which the increase shall occur is dependent upon the date
on which the county auditor makes a discovery or is notified
under section 931.07 of the Revised Code that a withdrawal,
removal, or conversion of land from an agricultural security area
has occurred. If the discovery or notification occurs prior to
the date in a tax year on which the county auditor delivers a copy
of the general tax list to the county treasurer under section
319.28 of the Revised Code, the increase shall occur in the same
tax year that the discovery or notification occurred. If the
discovery or notification occurs on or after the date in a tax
year on which the copy of the general tax list is delivered to the
county treasurer, the increase shall occur in the tax year that
immediately follows the year in which the discovery or
notification occurred.
Sec. 5709.85. (A) The legislative authority of a county,
township, or municipal corporation that grants an exemption from
taxation under Chapter 725. or 1728. or under section 3735.67, 5709.28,
5709.40, 5709.41, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78
of the Revised Code shall create a tax incentive review council.
The council shall consist of the following members: (1) In the case of a municipal corporation eligible to
designate a zone under section 5709.62 of the Revised Code, the
chief executive officer or that officer's
designee; a member of the
legislative authority of the municipal corporation, appointed by
the president of the legislative authority or, if the chief
executive officer of the municipal corporation is the president,
appointed by the president pro tempore of the legislative
authority; the county auditor or the county auditor's
designee; the chief
financial officer of the municipal corporation or that officer's designee; an individual appointed by the board of
education of each city, local, exempted village, and joint vocational school
district to
which the instrument granting the exemption applies; and two
members of the public appointed by the chief executive officer of
the municipal corporation with the concurrence of the legislative
authority. At least four members of the council shall be
residents of the municipal corporation, and at least one of the
two public members appointed by the chief executive officer shall
be a minority. As used in division (A)(1) of this section, a
"minority" is an individual who is African-American, Hispanic, or
Native American. (2) In the case of a county or a municipal corporation
that is not eligible to designate a zone under section 5709.62 or
5709.632 of the Revised Code, three members appointed by the
board of county commissioners; two members from each municipal
corporation to which the instrument granting the tax exemption
applies, appointed by the chief executive officer with the
concurrence of the legislative authority of the respective
municipal corporations; two members of each township to which the
instrument granting the tax exemption applies, appointed by the
board of township trustees of the respective townships; the
county auditor or the county auditor's designee; and an
individual appointed by
the board of education of each city, local, exempted village, and
joint vocational school district to which the instrument granting
the tax exemption applies. At least two members of the council
shall be residents of the municipal corporations or townships to
which the instrument granting the tax exemption applies. (3) In the case of a township in which improvements are
declared a public purpose under section 5709.73 of the Revised
Code, the board of township trustees; the county auditor or the
county auditor's designee; and an individual appointed by the board of
education
of each city, local, exempted village, and joint vocational
school district to which the instrument granting the exemption
applies. (B) The
county auditor or the county auditor's designee shall serve as the chairperson of the council. The council shall meet
at the call of the chairperson. At the first meeting of the council, the council shall select a vice-chairperson. Attendance by a
majority of the
members of the council constitutes a quorum to conduct the
business of the council. (C)(1) Annually, the tax incentive review council shall
review all agreements granting exemptions from property taxation
under Chapter 725. or 1728. or under section 3735.671, 5709.28, 5709.62,
5709.63, or 5709.632 of the Revised Code, and any performance or
audit reports required to be submitted pursuant to those
agreements. The review shall include agreements granting such exemptions that were entered into prior to July 22, 1994, that continue to be in force and applicable to the current year's property taxes. With With respect to each agreement, other than an agreement entered into under section 5709.28 of the Revised Code, the council shall
determine whether the owner of the exempted property has complied
with the agreement, and may take into consideration any fluctuations in
the business cycle unique to the owner's business. On With respect to an agreement entered into under section 5709.28 of the Revised Code, the council shall consist of the members described in division (A)(2) of this section and shall determine whether the agreement complies with the requirements of section 5709.28 of the Revised Code and whether a withdrawal, removal, or conversion of land from an agricultural security area established under Chapter 931. of the Revised Code has occurred in a manner that makes the exempted property no longer eligible for the exemption. On the
basis of that determination the determinations, on or before the first day of September of each year, the council shall submit to the legislative authority
written recommendations for continuation, modification, or
cancellation of each agreement. (2) Annually, the tax incentive review council shall
review all exemptions from property taxation resulting from the
declaration of public purpose improvements pursuant to section
5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code. The review shall include such exemptions that were granted prior to July 22, 1994, that continue to be in force and applicable to the current year's property taxes. With
respect to each improvement for which an exemption is granted,
the council shall determine the increase in the true value of
parcels of real property on which improvements have been
undertaken as a result of the exemption; the value of
improvements exempted from taxation as a result of the exemption;
and the number of new employees or employees retained on the site
of the improvement as a result of the exemption. Upon the request of a tax incentive review council, the
county auditor, the housing officer appointed pursuant to section
3735.66 of the Revised Code, the owner of a new or remodeled
structure or improvement, and the legislative authority of the
county, township, or municipal corporation granting the exemption
shall supply the council with any information reasonably
necessary for the council to make the determinations required
under division (C) of this section, including returns or reports filed
pursuant to sections 5711.02, 5711.13, and 5727.08 of the Revised Code. (D) Annually, the tax incentive review council shall
review the compliance of each recipient of a tax exemption under
Chapter 725. or 1728. or section 3735.67, 5709.40, 5709.41,
5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised
Code with the nondiscriminatory hiring policies developed by the
county, township, or municipal corporation under section 5709.832
of the Revised Code. Upon the request of the council, the
recipient shall provide the council any information necessary to
perform its review. On the basis of its review, the council may
submit to the legislative authority written recommendations for
enhancing compliance with the nondiscriminatory hiring policies.
(E) A legislative authority that receives from a tax incentive review council written recommendations under division (C)(1) or (D) of this section shall, within sixty days after receipt, hold a meeting and vote to accept, reject, or modify all or any portion of the recommendations. (F) A tax incentive review council may request from the recipient of a tax exemption under Chapter 725. or 1728., or section 3735.67, 5709.28, 5709.40, 5709.41, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code any information reasonably necessary for the council to perform its review under this section. The request shall be in writing and shall be sent to the recipient by certified mail. Within ten days after receipt of the request, the recipient shall provide to the council the information requested.
Section 2. That existing section 5709.85 of the Revised Code is hereby repealed.
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