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Sub. H. B. No. 427As Passed by the Senate
As Passed by the Senate
125th General Assembly | Regular Session | 2003-2004 |
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REPRESENTATIVES Martin, Calvert, Hoops, C. Evans, D. Evans, Faber, Flowers, Hughes, T. Patton, Schmidt, Schneider, Trakas, Aslanides, Collier, Domenick, Gibbs, Gilb, Hagan, Oelslager, Reidelbach, Walcher
SENATORS Amstutz, Harris, Randy Gardner, Austria, Carey, Hottinger, Mumper, Schuler, Spada, Mallory, Schuring, Padgett, Armbruster, Jacobson, Nein, Robert Gardner, Fedor, DiDonato, Prentiss
A BILLTo amend sections 109.42, 122.18, 122.65, 5709.40, 5709,42, 5709.62, 5709.63, 5709.631, 5709.632, 5709.73, 5709.74, 5709.77, 5709.78, and 5709.79 and to enact sections 122.95, 122.951, 122.952, 1333.32, 1333.33, 1333.34, 5709.91, 5709.911, 5709.912, 5709.913, and 5709.914 of the Revised Code and to amend Sections 38, 38.18, and 38.20 of Am. Sub. H.B. 95 of the 125th General Assembly and to repeal Section 2 of Sub. S.B. 186 of the 123rd General Assembly; to increase from 10 to 15 the number of years enterprise zones or urban jobs and enterprise zone agreements may exempt property from taxation, subject to school board approval; to authorize the Director of Development to grant money for the purpose of improving commercial and industrial areas within certain economically distressed counties; to create the Job Development Initiatives Fund and transfer up to $25.8 million of unclaimed funds to it; to address priority, enforcement, reporting, and other issues concerning tax increment financing and related programs; to broaden the definition of "brownfield" for purposes of the Clean Ohio Brownfield Revitalization Program; to establish a lien for a moldbuilder in the plastic or metal forming industries; to establish a minimum population requirement for a single county to be considered a local area under the workforce development system; to authorize the conveyance of state-owned real estate in Hamilton County to the Board of County Commissioners of Hamilton County; to modify the law authorizing payments to municipalities and counties that attract federal jobs; to prevent the repeal of the Employee Ownership Assistance Program that is to take effect December 31, 2004; to make appropriations; and to declare an emergency. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 109.42, 122.18, 122.65, 5709.40, 5709.42, 5709.62, 5709.63, 5709.631, 5709.632, 5709.73, 5709.74, 5709.77, 5709.78, and 5709.79 be amended and sections 122.95, 122.951, 122.952, 1333.32, 1333.33, 1333.34, 5709.91, 5709.911, 5709.912, 5709.913, and 5709.914 of the Revised Code be enacted to read as follows:
Sec. 109.42. (A) The attorney general shall prepare and
have printed a pamphlet that contains a compilation of all
statutes relative to victim's rights in which the attorney general
lists and
explains the statutes in the form of a victim's bill of
rights.
The attorney general shall distribute the pamphlet to all
sheriffs, marshals,
municipal corporation and township police
departments,
constables, and other law enforcement agencies, to
all
prosecuting attorneys, city directors of law, village
solicitors,
and other similar chief legal officers of municipal
corporations,
and to organizations that represent or provide
services for
victims of crime. The victim's bill of rights set
forth in the
pamphlet shall contain a description of all of the
rights of
victims that are provided for in Chapter 2930. or in
any
other section of the Revised Code and shall include, but not
be
limited to, all of the following: (1) The right of a victim or a victim's
representative to
attend a proceeding before a grand
jury, in a juvenile case, or in
a criminal case pursuant to a
subpoena without being discharged
from the victim's or
representative's employment, having the
victim's or
representative's employment terminated, having the
victim's
or representative's pay decreased or withheld, or
otherwise being punished, penalized, or threatened as a result of
time lost from regular employment because of the victim's or
representative's attendance at
the proceeding pursuant to the
subpoena, as set forth in section
2151.211, 2930.18, 2939.121, or
2945.451 of the Revised Code; (2) The potential availability pursuant to section
2151.359
or 2152.61 of the Revised
Code of a forfeited recognizance to pay
damages caused by a child when the delinquency of the child or
child's violation of probation or community control is found to be
proximately caused
by the failure of the child's parent or
guardian to subject the
child to reasonable parental authority or
to faithfully discharge
the conditions of probation or community
control; (3) The availability of awards of reparations pursuant to
sections 2743.51 to 2743.72 of the Revised Code for injuries
caused by criminal offenses; (4) The right of the victim in certain criminal or juvenile
cases or a
victim's
representative to receive, pursuant to section
2930.06 of the Revised Code,
notice of the date, time, and place
of the trial or delinquency
proceeding in the case or, if
there
will not be a trial or delinquency proceeding, information from
the prosecutor, as defined in
section 2930.01 of the Revised Code,
regarding the disposition of the case; (5) The right of the victim in certain criminal or juvenile
cases or a
victim's representative to receive, pursuant to section
2930.04,
2930.05, or 2930.06 of the Revised Code, notice of the
name of the person
charged with the violation, the case or docket
number assigned to
the charge, and a telephone number or numbers
that can be called
to obtain information about the disposition of
the case; (6) The right of the victim in certain criminal or juvenile
cases or
of the
victim's
representative pursuant to section
2930.13 or 2930.14 of the
Revised Code, subject to any reasonable
terms set by the
court as authorized under section 2930.14 of the
Revised Code, to make a
statement
about the victimization and, if
applicable, a statement relative to the sentencing or disposition
of
the
offender; (7) The opportunity to obtain a court order, pursuant to
section 2945.04 of the Revised Code, to prevent or stop the
commission of the offense of intimidation of a crime victim or
witness or an offense against the person or property of the
complainant,
or of the complainant's ward or child; (8) The right of the victim in certain criminal or juvenile
cases or a
victim's
representative pursuant to sections 2151.38,
2929.20, 2930.10,
2930.16, and 2930.17 of
the Revised Code to
receive notice of a pending motion for judicial release
or early
release of
the person who
committed the offense against the
victim, to make an oral or
written
statement at the court hearing
on the motion, and to be notified of
the court's decision on the
motion; (9) The right of the victim in certain criminal or juvenile
cases or a
victim's representative pursuant to section 2930.16,
2967.12, 2967.26, or 5139.56
of the Revised Code to receive notice
of any pending
commutation, pardon, parole, transitional
control,
discharge, other form of authorized release,
post-release control,
or supervised release for the
person who committed the offense
against the victim or any application for
release of that person
and to send a written statement
relative to the victimization and
the pending action to the adult
parole authority or the release
authority of the department of youth
services; (10) The right of the victim to bring a civil action
pursuant to sections 2969.01 to 2969.06 of the Revised Code to
obtain money from the offender's profit fund; (11) The right, pursuant to section 3109.09 of the
Revised
Code, to maintain a civil action to recover compensatory damages
not exceeding ten thousand dollars and costs from the
parent of a
minor who willfully damages property through the commission
of an
act that would be a theft offense, as defined in section
2913.01
of the Revised Code, if committed by an adult; (12) The right, pursuant to section 3109.10 of the Revised
Code, to maintain a civil action to recover compensatory damages
not exceeding ten thousand dollars and costs from the parent of a
minor who
willfully and maliciously assaults a person; (13) The possibility of receiving restitution from an
offender or a delinquent child pursuant to section
2152.20,
2929.18, or 2929.28 of the Revised Code; (14) The right of the victim in certain criminal or juvenile
cases
or a victim's representative, pursuant to section 2930.16 of
the Revised
Code, to receive notice of the escape
from confinement
or custody of the person who committed the
offense, to receive
that notice from the custodial agency
of the person at the
victim's last address or telephone
number provided to the
custodial agency, and to
receive notice that, if either the
victim's address or telephone
number changes, it is in the
victim's interest to provide the new
address or telephone number
to the custodial
agency; (15) The right of a victim of domestic violence
to seek the issuance of a civil
protection order pursuant to section 3113.31
of the Revised Code, the right of a victim of a violation of section 2903.14, 2909.06, 2909.07, 2911.12, 2911.211, or 2919.22 of the Revised Code, a violation of a substantially similar municipal ordinance, or an offense of violence who is a family or household member of the offender at the time of the offense to seek the issuance of a temporary protection order pursuant to section 2919.26 of the Revised Code,
and the right of both types of victims to be accompanied by a victim advocate during court
proceedings; (16) The right of a victim of a
sexually oriented offense
that is not a registration-exempt sexually oriented offense or of a child-victim oriented offense that is committed by a person who is convicted of or pleads guilty to an aggravated sexually oriented offense, by a person who is
adjudicated a sexual
predator or child-victim predator, or, in certain cases, by
a person who is determined to be
a habitual sex offender or habitual child-victim offender to
receive, pursuant to section 2950.10 of
the Revised Code, notice that the
person
has registered with a
sheriff under section 2950.04, 2950.041, or 2950.05
of the Revised Code and
notice of the
person's name, the person's residence that is registered, and the offender's school, institution of higher education, or place of employment address or addresses that are registered,
and
a
summary of the manner in which the victim must make a
request
to receive the notice. As used in this division,
"sexually
oriented offense," "adjudicated a sexual
predator,"
"habitual sex offender," "registration-exempt sexually oriented offense," "aggravated sexually oriented offense," "child-victim oriented offense," "adjudicated a child-victim predator," and "habitual child-victim offender" have the same meanings as
in section
2950.01 of the Revised Code. (17) The right of a victim of certain sexually violent
offenses committed by a sexually violent predator who is
sentenced
to a prison term pursuant to division
(A)(3) of section 2971.03 of
the Revised Code to receive, pursuant to
section 2930.16 of the
Revised Code, notice of a hearing to
determine whether to modify
the requirement that the offender
serve the entire prison term in
a state correctional facility,
whether to continue, revise, or
revoke any existing modification
of that requirement, or whether
to terminate the prison term.
As used in this division, "sexually
violent offense" and
"sexually violent predator" have the same
meanings as in section
2971.01 of the Revised Code. (B)(1)(a) Subject to division (B)(1)(c) of this section, a
prosecuting
attorney, assistant prosecuting
attorney, city
director of law, assistant city director of law,
village
solicitor, assistant village solicitor, or similar chief
legal
officer of a municipal corporation or an assistant of any
of those
officers who prosecutes an offense
committed in this state, upon
first
contact with the victim of the offense, the victim's family,
or
the victim's dependents,
shall give the victim, the victim's
family, or the victim's dependents a copy
of the pamphlet prepared
pursuant to division (A) of this section
and explain, upon
request, the information in the pamphlet to the
victim, the
victim's family, or the victim's dependents. (b) Subject to division (B)(1)(c) of this section, a law
enforcement agency
that investigates an
offense or delinquent act
committed in this state shall give the victim
of the
offense or
delinquent act, the victim's family, or the victim's
dependents
a
copy of the pamphlet
prepared pursuant to division (A) of this
section at one of the
following times: (i) Upon first contact with the victim, the victim's family,
or
the victim's dependents; (ii) If the offense or delinquent act is an offense of
violence, if
the
circumstances of the offense or delinquent act
and the condition of the
victim,
the victim's family, or the
victim's dependents indicate that the
victim, the victim's family,
or the victim's dependents will not be able to
understand the
significance
of the pamphlet upon first contact with the agency,
and if the
agency anticipates that it will have an additional
contact with
the victim, the victim's family, or the victim's
dependents, upon the agency's second contact with the victim, the
victim's
family, or the victim's dependents. If the agency does not give the victim, the victim's family,
or
the victim's dependents a copy of the pamphlet upon first
contact
with them and does not have a second contact with the
victim, the victim's
family,
or the victim's dependents, the
agency shall mail a copy of the pamphlet
to the victim, the
victim's family, or the victim's
dependents at their last known
address. (c) In complying on and after December 9, 1994, with the
duties imposed by division
(B)(1)(a) or (b) of this section, an
official or a law enforcement agency shall use copies of the
pamphlet that are in the official's or agency's possession on
December 9,
1994, until the official or agency has
distributed all
of those copies. After the official or agency
has distributed all
of those copies, the official or agency shall
use only copies of
the pamphlet that contain at least the
information described in
divisions (A)(1) to (17) of this
section. (2) The failure of a law enforcement agency or of a
prosecuting attorney, assistant prosecuting attorney, city
director of
law, assistant city director of law, village
solicitor, assistant
village solicitor, or similar chief legal
officer of a municipal
corporation or an assistant to any of those
officers to give, as required by
division
(B)(1) of this section,
the victim of an offense or delinquent act, the
victim's
family,
or the victim's dependents a copy of the pamphlet prepared
pursuant to
division (A) of this section does not give the victim,
the victim's
family, the victim's dependents, or a victim's
representative
any rights under section 122.95,
2743.51 to
2743.72, 2945.04, 2967.12, 2969.01 to 2969.06,
3109.09, or 3109.10
of the Revised Code or under any other
provision of the Revised
Code and does not affect any right under
those sections. (3) A law enforcement agency, a prosecuting attorney or
assistant prosecuting
attorney, or a city director of law,
assistant city director of
law, village solicitor,
assistant
village solicitor, or similar chief legal officer of a municipal
corporation that distributes a copy of
the pamphlet prepared
pursuant to division (A) of this section
shall not be required to
distribute a copy of an information card
or other printed material
provided by the clerk of the court of
claims pursuant to section
2743.71 of the Revised Code. (C) The cost of printing and distributing the pamphlet
prepared pursuant to division (A) of this section shall be paid
out of the reparations fund, created pursuant to section 2743.191
of the Revised Code, in accordance with division (D) of that
section. (D) As used in this section: (1) "Victim's representative" has the same meaning as in
section 2930.01
of the Revised Code; (2) "Victim advocate" has the same meaning as in
section
2919.26 of the Revised Code.
Sec. 122.18. (A) As used in this section: (1) "Facility" means all real property and interests in
real property owned by a landlord and leased to a tenant pursuant
to a project that is the subject of an agreement under this
section; (2) "Full-time employee" has the same meaning as under
section 122.17 of the Revised Code; (3) "Landlord" means a county or municipal corporation, or
a corporate entity that is an instrumentality of a county or
municipal corporation and that is not subject to the tax imposed
by section 5733.06 or
5747.02 of the Revised Code; (4) "New employee" means a full-time employee first
employed by, or under or pursuant to a contract with, the tenant in the project that is the subject of the
agreement after a landlord enters into an agreement with the tax
credit authority under this section; (5) "New income tax revenue" means the total amount
withheld under section 5747.06 of the Revised Code by the tenant or tenants
at a facility during a year from the compensation of new
employees for the tax levied under Chapter 5747. of the Revised
Code; (6) "Tenant" means the United States or, any department,
agency, or instrumentality thereof of the United States, or any person under contract with the United States or any department, agency, or instrumentality of the United States. (B) The tax credit authority may enter into an agreement
with a landlord under which an annual payment equal to the new
income tax revenue or the amount called for under division (D)(3)
or (4) of this section shall be made to the landlord from moneys
of this state that were not raised by taxation, and shall be
credited by the landlord to the rental owing from the tenant to
the landlord for a facility. (C) A landlord that proposes a project to create new jobs
in this state may apply to the tax credit authority to enter into
an agreement for annual payments under this section. The
director of development shall prescribe the form of the
application. After receipt of an application, the authority may
enter into an agreement with the landlord for annual payments
under this section if it determines all of the following: (1) The project will create new jobs in this state; (2) The project is economically sound and will benefit the
people of this state by increasing opportunities for employment
and strengthening the economy of this state; (3) Receiving the annual payments will be a major factor
in the decision of the landlord and tenant to go forward with the
project. (D) An agreement with a landlord for annual payments shall
include all of the following: (1) A description of the project that is the subject of
the agreement; (2) The term of the agreement, which shall be the greater
of not exceed twenty years or until the date on which the bonds or other
forms of financing referred to in division (D)(3) of this section
are no longer outstanding; (3) Based on the estimated new income tax revenue to be
derived from the facility at the time the agreement is entered
into, provision for a guaranteed minimum payment to the landlord
commencing with the issuance by the landlord of any bonds or
other forms of financing for the construction of the facility and
continuing for so long as such bonds or other forms of financing
or any bonds or other forms of financing issued to refund such
bonds or other forms of financing are outstanding the term approved by the authority; (4) Provision for offsets to this state of the annual
payment in years in which such annual payment is greater than the
guaranteed minimum payment of amounts previously paid by this
state to the landlord in excess of the new income tax revenue by
reason of the guaranteed minimum payment; (5) A specific method for determining how many new
employees are employed during a year; (6) A requirement that the landlord annually shall obtain
from the tenant and report to the director of development the
number of new employees, the new income tax revenue withheld in
connection with the new employees, and any other information the
director needs to perform the director's duties under this
section; (7) A requirement that the director of development
annually shall verify the amounts reported under division (D)(6)
of this section, and after doing so shall issue a certificate to
the landlord stating that the amounts have been verified. (E) The director of development, in accordance with
Chapter 119. of the Revised Code, shall adopt rules necessary to
implement this section. Sec. 122.65. As used in sections 122.65 to 122.659 of the
Revised Code: (A) "Applicable cleanup standards" means either of the
following: (1) For property to which Chapter 3734. of the Revised Code
and rules adopted under it apply, the requirements for closure or
corrective action established in rules adopted under section
3734.12 of the Revised Code;
(2) For property to which Chapter 3746. of the Revised Code
and rules adopted under it apply, the cleanup standards that are
established in rules adopted under section 3746.04 of the Revised
Code. (B) "Applicant" means a county, township, municipal
corporation, port authority, or conservancy district or a park
district, other similar park authority,
nonprofit organization, or
organization for profit that has
entered into an agreement with a
county, township, municipal
corporation, port authority, or
conservancy district to work in
conjunction with that county,
township, municipal corporation,
port
authority, or conservancy
district for the purposes of
sections
122.65 to 122.658 of the
Revised Code. (C) "Assessment" means a phase I and phase II property
assessment conducted in accordance with section 3746.04 of the
Revised Code and rules adopted under that section. (D) "Brownfield" means an abandoned, idled, or under-used
industrial or, commercial, or institutional property where expansion or redevelopment
is complicated by known or potential releases of hazardous
substances or
petroleum. (E) "Certified professional," "hazardous substance,"
"petroleum," and "release" have the same meanings as in section
3746.01 of the
Revised Code. (F) "Cleanup or remediation" means any action to contain,
remove, or dispose of hazardous substances or petroleum at a
brownfield. "Cleanup or remediation" includes the acquisition of
a brownfield, demolition performed at a brownfield, and the
installation or upgrade of the minimum amount of infrastructure
that is necessary to make a brownfield operational for economic
development activity.
(G) "Distressed area" means either a municipal
corporation
with a population of at least fifty thousand or a
county that
meets any two of the following criteria: (1) Its average rate of unemployment, during the most recent
five-year period for which data are available, is equal to at
least one hundred twenty-five per cent of the average rate of
unemployment for the United States for the same period. (2) It has a per capita income equal to or below eighty per
cent of the median county per capita income of the United States
as determined by the most recently available figures from the
United States census bureau. (3)(a) In the case of a municipal corporation, at least
twenty per cent of the residents have a total income for the most
recent census year that is below the official poverty line. (b) In the case of a county, in intercensal years, the county
has a ratio of transfer payment income to total county income
equal to or greater than twenty-five per cent. "Distressed area" includes a municipal corporation the
majority of the population of which is situated in a county that
is a distressed area. (H) "Eligible area" means a distressed area, an inner city
area, a labor surplus area, or a situational distress area. (I) "Inner city area" means an area in a municipal
corporation that has a population of at least one hundred
thousand, is not a labor surplus area, and is a targeted
investment area established by the municipal corporation that is
comprised of block tracts identified in the most recently
available figures from the United States census bureau in which at
least twenty per cent of the population in the area is at or below
the official poverty line or of contiguous block tracts meeting
those criteria. (J) "Institutional property" means property currently or formerly owned or controlled by the state that is or was used for a public or charitable purpose. However, "institutional property" does not mean property that is or was used for educational purposes. (K) "Integrating committee" means a district public works
integrating committee established under section 164.04 of the
Revised Code. (K)(L) "Labor surplus area" means an area designated as a labor
surplus area by the United States department of labor.
(L)(M) "Loan" includes credit enhancement.
(M)(N) "No further action letter"
means a letter that is
prepared by a certified professional when,
on the basis of the
best knowledge, information, and belief of the
certified
professional, the certified professional concludes that
the
cleanup or remediation of a brownfield meets the applicable
cleanup standards and that contains all of the information
specified in rules adopted under division (B)(7) of section
3746.04 of the Revised Code.
(N)(O) "Nonprofit organization" means a corporation,
association, group, institution, society, or other organization
that is exempt from federal income taxation under section
501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085,
26 U.S.C. 501(c)(3), as amended.
(O)(P) "Property" means any parcel of real property, or portion
of such a parcel, and any improvements to it.
(P)(Q) "Public health project" means the cleanup or remediation
of a release or threatened release of hazardous substances or
petroleum at a property where little or no economic redevelopment
potential exists.
(Q)(R) "Official poverty line" has the same meaning as in
section 3923.51 of the Revised Code.
(R)(S) "Situational distress area" means a county or a
municipal corporation that has experienced or is experiencing a
closing or downsizing of a major employer that will adversely
affect the county or municipal corporation's economy and that has
applied to the director of development to be designated as a
situational distress area for not more than thirty months by
demonstrating all of the following:
(1) The number of jobs lost by the closing or downsizing; (2) The impact that the job loss has on the county or
municipal corporation's unemployment rate as measured by the
director of job and family services; (3) The annual payroll associated with the job loss; (4) The amount of state and local taxes associated with the
job loss; (5) The impact that the closing or downsizing has on
suppliers located in the county or municipal corporation. Sec. 122.95. As used in sections 122.95 to 122.952 of the Revised Code:
(A) "Commercial or industrial areas" means areas established by a state, county, municipal, or other local zoning authority as being most appropriate for business, commerce, industry, or trade or an area not zoned by state or local law, regulation, or ordinance, but in which there is located one or more commercial or industrial activities.
(B) "Eligible county" means any of the following:
(1) A county designated as being in the "Appalachian region" under the "Appalachian Regional Development Act of 1965," 79 Stat. 5, 40 U.S.C. App. 403;
(2) A county that is a "distressed area" as defined in section 122.16 of the Revised Code;
(3) A county that has a population of less than one hundred thousand according to the most recent federal decennial census and in which three hundred fifty or more residents of the county were, during the most recently completed calendar year, permanently or temporarily terminated from a private sector employment position for any reason not reflecting discredit on the employee;
(4) A county that has a population of one hundred thousand or more according to the most recent federal decennial census and in which one thousand or more residents of the county were, during the most recently completed calendar year, permanently or temporarily terminated from a private sector employment position for any reason not reflecting discredit on the employee.
Sec. 122.951. (A) If the director of development determines that a grant from the industrial site improvement fund will create new jobs or preserve existing jobs and employment opportunities in an eligible county, the director may grant up to one million dollars from the fund to the eligible county for the purpose of making improvements to commercial or industrial areas within the eligible county, including, but not limited to:
(1) Expanding, remodeling, renovating, and modernizing buildings, structures, and other improvements;
(2) Remediating environmentally contaminated property on which hazardous substances exist under conditions that have caused or would cause the property to be identified as contaminated by the Ohio or United States environmental protection agency; and
(3) Infrastructure improvements, including, but not limited to, site preparation, including building demolition and removal; streets, roads, bridges, and traffic control devices; parking lots and facilities; water and sewer lines and treatment plants; gas, electric, and telecommunications, including broadband, hook-ups; and water and railway access improvements.
(B) An eligible county may apply to the director for a grant under this section in the form and manner prescribed by the director. The eligible county shall include on the application all information required by the director. The application shall require the eligible county to provide a detailed description of how the eligible county would use a grant to improve commercial or industrial areas within the eligible county, and to specify how a grant will lead to the creation of new jobs or the preservation of existing jobs and employment opportunities in the eligible county. The eligible county shall specify in the application the amount of the grant for which the eligible county is applying.
(C) An eligible county that receives a grant under this section is not eligible for any additional grants from the industrial site improvement fund.
Sec. 122.952. There is hereby created in the state treasury the industrial site improvement fund, which shall consist of money appropriated to the fund by the general assembly. Money in the fund shall be used exclusively for the purpose of making grants to eligible counties under section 122.951 of the Revised Code. The director of development shall prescribe the form and manner in which applications for grants are to be made.
Sec. 1333.32. For purposes of sections 1333.32 to 1333.34 of the Revised Code, all of the following apply:
(A) "Customer" means a person that causes a moldbuilder to fabricate, cut, cast, or design molds.
(B) "Mold" means molds, dies, forms, tools, and parts, for the plastic industry or for the metal forming industry. (C)
"Moldbuilder" means a person, including but not limited to, a model maker, patternmaker, die maker, jig and fixture builder, die sinker, mold designer, mold programmer, and mold engineer, that fabricates, cuts, casts, or designs molds for the plastic industry or for the metal forming industry. "Moldbuilder" does not include a person described in division (A)(2) of section 1333.29 of the Revised Code, unless the person also engages in the activities described in this division.
(D) "Molder" has the same definition as in division (A) of section 1333.29 of the Revised Code, but does not include a moldbuilder.
(E) "Person" means an individual, firm, partnership, association, corporation, limited liability company, or other legal entity.
Sec. 1333.33. (A)(1) A moldbuilder has a lien on all molds produced by it and on all proceeds from the assignment, sale, transfer, exchange, or other disposition of the molds produced by it until the moldbuilder is paid in full all amounts due the moldbuilder for the production of the mold or these proceeds. The lien described in this division attaches when the mold is delivered from the moldbuilder to the customer.
(2) The amount of the lien described in division (A)(1) of this section is the amount that a customer or molder owes the moldbuilder for the fabrication, repair, or modification of the mold.
(3) The moldbuilder retains the lien described in division (A)(1) of this section even if the moldbuilder is not in possession of the mold for which the lien is claimed.
(B) A moldbuilder perfects a lien described in division (A) of this section by filing a financing statement in accordance with the requirements of section 1309.502 of the Revised Code, which filing constitutes constructive notice of the lien described in division (A) of this section. (C) The perfected lien described in division (B) of this section remains valid until all of the following occur:
(1) The moldbuilder receives the full amount due it for the mold.
(2) The customer receives a verified statement from the molder that the molder has paid the amount for which the lien is claimed.
(3) The financing statement is terminated.
(D) The priority of a perfected lien described in division (B) of this section on the same mold shall be determined based on the time that the lien attaches. The first lien that attaches pursuant to division (A)(1) of this section has priority over liens that attach subsequent to the first lien.
(E)(1) Any provision of a contract that waives a moldbuilder's right or an obligation of a person established by sections 1333.32 to 1333.34 of the Revised Code is void and unenforceable as against public policy. Division (E)(1) of this section does not affect the validity of other provisions of the contract or of a related document, policy, or agreement that can be given effect without the voided provision. (2) Any provision of a contract requiring the application of the law of another state rather than sections 1333.32 to 1333.34 of the Revised Code is void and unenforceable as against public policy.
Sec. 1333.34. (A) To enforce a moldbuilder's lien attached pursuant to section 1333.33 of the Revised Code, the moldbuilder shall give written notice to the customer and molder stating that a lien is claimed; the amount that the moldbuilder claims is owed for fabrication, repair, or modification of the mold; and a demand for payment. The written notice described in this division shall be given by hand delivery or certified mail, return receipt requested, to the last known address of the customer and to the last known address of the molder.
(B) If the moldbuilder has not been paid the amount claimed in the notice described in division (A) of this section within ninety days after that notice is received by the customer and by the molder, the moldbuilder has a right to possession of the mold and may do the following:
(1) Enforce the right to possession of the mold by judgment, foreclosure, or any available judicial procedure;
(2) Commence a civil action described in division (D) of this section in a court of common pleas to enforce the lien, including by obtaining a judgment for the amounts owed that are described in division (A) of this section and a judgment permitting the mold to be sold at an execution sale; (3)
One or more of the following:
(a) Take possession of the mold, if possession without judicial process can be done without breach of the peace;
(b) Sell the mold in a public auction.
(C) A sale pursuant to this section shall not be made or possession shall not be obtained pursuant to division (B) of this section, if it violates a right of the customer or molder under federal patent, bankruptcy, or copyright laws. (D) A moldbuilder that suffers damages because of a violation of sections 1333.32 to 1333.34 of the Revised Code may obtain appropriate legal and equitable relief, including damages, in a civil action. (E) In any action by a moldbuilder to enforce a perfected lien described in section 1333.33 of the Revised Code, the court shall award the moldbuilder that is the prevailing party reasonable attorney fees, court costs, and expenses related to enforcement of the lien.
Sec. 5709.40. (A) As used in this section: (1)
"Blighted area" and "impacted city" have the same
meanings as in section 1728.01 of the Revised Code. (2)
"Business day" means a day of the week excluding
Saturday,
Sunday, and a legal holiday as defined under section
1.14 of the Revised Code.
(3) "Housing renovation" means a project carried out for
residential purposes. (4)
"Improvement" means
the increase in the assessed
value
of
a parcel of any real
property that would first appear on
the
tax
list and
duplicate of real and public utility property
after the
effective
date of an ordinance adopted
under this section were it
not for the
exemption
granted
by that ordinance. "Improvement"
does not include a
public
infrastructure improvement.
(5) "Incentive district" means an area not more than three
hundred acres in size enclosed by a continuous boundary and
having
one or more of the following distress characteristics: (a) At least fifty-one per cent of the residents of the
district have incomes of less than eighty per cent of the median
income of residents of the political subdivision in which the
district is located, as determined in the same manner specified
under section 119(b) of the "Housing and Community Development Act
of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended; (b) The average rate of unemployment in the district during
the most recent twelve-month period for which data are available
is equal to at least one hundred fifty per cent of the average
rate of unemployment for this state for the same period. (c) At least twenty per cent of the people residing in the
district live at or below the poverty level as defined in the
federal Housing and Community Development Act of 1974, 42 U.S.C.
5301, as amended, and regulations adopted pursuant to that act. (d) The district is a blighted area. (e) The district is in a situational distress area as
designated by the director of development under division (F) of
section 122.23 of the Revised Code. (f) As certified by the engineer for the political
subdivision, the public infrastructure serving the district is
inadequate to meet the development needs of the district as
evidenced by a written economic
development plan or urban renewal
plan for the district that has been adopted by the legislative
authority of the
subdivision. (g) The district is comprised entirely of unimproved land
that is located in a distressed area as defined in section 122.23
of the Revised Code. (6) "Project" means development activities undertaken on one
or more
parcels, including, but not limited to, construction,
expansion,
and
alteration of buildings or structures, demolition,
remediation, and site
development, and any building or structure
that results from those
activities. (7) "Public infrastructure improvement" includes, but is not
limited to,
public roads and highways; water and sewer lines;
environmental
remediation; land acquisition, including acquisition
in aid of industry, commerce, distribution, or research;
demolition, including demolition on private property when
determined to be necessary for economic development purposes;
stormwater and flood remediation projects, including such
projects on private property when determined to be necessary for
public health, safety, and welfare; the provision of
gas,
electric, and communications service facilities; and the
enhancement of public waterways through improvements that allow
for greater public access.
(B) The legislative authority of a municipal
corporation, by
ordinance, may declare improvements to
certain parcels of
real
property
located in the municipal corporation to be a
public
purpose.
Improvements with respect to a parcel that is used or to
be used for residential
purposes
may be
declared a public purpose
under this
division only
if
the parcel is
located in a blighted
area of an impacted city.
Except as
otherwise provided in
division
(D) of
this
section, not more than seventy-five per cent
of an
improvement
thus declared to be a public purpose may be
exempted
from real
property taxation; the percentage exempted
shall not,
except as
otherwise provided in
that division, exceed
the
estimated percentage of the
incremental demand
placed on the
public
infrastructure
improvements that is directly attributable
to
the exempted
improvement. The ordinance shall specify the
percentage of the
improvement to be exempted from taxation. An ordinance adopted or amended under this division shall
designate the specific public infrastructure improvements made, to
be made, or in
the process of being made by the municipal
corporation that
directly benefit, or that once made will directly
benefit, the parcels for which improvements are declared to be a
public purpose. For the purposes of this division, a public
infrastructure improvement
directly benefits such a parcel only if
a
project on the parcel places
direct, additional demand on the
public infrastructure improvement or, if the
public infrastructure
improvement has not yet been completed, will place direct,
additional demand on the public infrastructure improvement once it
is completed.
The service payments provided for in section 5709.42
of the
Revised Code shall be used to finance the public
infrastructure improvements
designated in the ordinance or for the
purpose described in
division (D)(1) of this section. (C) The legislative authority of a municipal corporation may
adopt an ordinance creating an incentive district and declaring
improvements to parcels within the district to be a public purpose
and exempt from taxation as provided in this section. The
ordinance shall delineate the boundary of the district and
specifically identify each parcel within the district. A district
may not include any parcel that is or has been exempted from
taxation under division (B) of this section or that is or has been
within another district created under this division. An
ordinance may create more than one such district, and
more than
one ordinance may be adopted under this division.
Not later than thirty days prior to adopting an ordinance under this division, if the municipal corporation intends to apply for exemptions from taxation under section 5709.911 of the Revised Code on behalf of owners of real property located within the proposed incentive district, the legislative authority of a municipal corporation shall conduct a public hearing on the proposed ordinance. Not later than thirty days prior to the public hearing, the legislative authority shall give notice of the public hearing and the proposed ordinance by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed ordinance. An
ordinance adopted under this division shall specify the life of
the
district and the percentage of the improvements to be exempted
and
shall designate the public infrastructure improvements made or
to be made
that
benefit or serve parcels in the district. The
service
payments
provided for in section 5709.42 of the Revised
Code shall
be used
to finance the designated public infrastructure
improvements or for the
purpose
described in division (D)(1) of
this section. An ordinance adopted under this division may authorize the
use of service payments provided for in section 5709.42 of the
Revised Code for the purpose of housing renovations within the
district, provided that the ordinance also designates public
infrastructure improvements that benefit or serve the district,
and that a project within the district places real property in use
for commercial or industrial purposes. Service payments may be
used to finance or support loans, deferred loans, and grants to
persons for the purpose of housing renovations within the
district. The ordinance shall
designate the parcels within the
district that are eligible for
housing renovation. The ordinance
shall state separately the
amounts or the percentages of the
expected aggregate service
payments that are designated for each
public infrastructure
improvement and for the general purpose of
housing renovations. Except with
the
approval of the board of education of each
city, local, or
exempted village school district within the
territory of which the
district is or will be located, the life of
a district shall not
exceed ten years, and the percentage of
improvements to be
exempted shall not exceed seventy-five per
cent. With such
approval, the life of a district may be not more
than thirty
years, and the percentage of improvements to be
exempted may be
not more than one hundred per cent. Approval of a board of education shall be obtained in the
manner provided in division (D) of this section for exemptions
under division (B) of this section, except that the notice to the
board of education shall delineate the boundaries of the district,
specifically identify each parcel within the district, identify
each anticipated improvement in the district, provide an estimate
of the true value in money of each such improvement, specify the
life of the district and the percentage of improvements that would
be exempted, and indicate the date on which the legislative
authority intends to adopt the ordinance. A municipal corporation shall not adopt an ordinance under
this division after June 30, 2007. (D)(1) If the ordinance declaring
improvements to a
parcel
to be a public purpose
or creating an incentive district specifies
that
payments in lieu of
taxes
provided for in section 5709.42 of
the Revised Code
shall be
paid
to the city, local, or exempted
village school district in
which
the parcel
is located in the
amount of the taxes that would
have
been payable to the
school
district if the improvements had
not
been exempted from taxation,
the
percentage of the improvement
that may be exempted from
taxation may exceed
seventy-five per
cent, and the exemption may
be granted for up to thirty
years,
without the
approval of the
board of education as otherwise
required under division
(D)(2)
of
this section. (2) Improvements
with respect to a parcel may be exempted
from taxation
under division (B) of this section for up to
ten
years or, with the
approval under this paragraph of the board
of
education of the
city, local, or exempted village school
district
within
which the
parcel is
located, for up to thirty years. The
percentage of the
improvement exempted from taxation may, with
such approval,
exceed
seventy-five per cent, but shall not exceed
one hundred
per cent.
Not later than forty-five business days
prior
to
adopting
an
ordinance under this section
declaring
improvements to
be a public
purpose, the legislative authority
shall
deliver to
the board of
education a notice stating its
intent to
adopt an ordinance making
that declaration. The
notice
shall
identify the
parcels for which improvements are to be
exempted from taxation, provide an
estimate of the true value in
money of the improvements, specify
the period for
which the
improvements would be exempted from
taxation and the percentage of
the improvement that would be
exempted, and indicate
the date on
which the legislative
authority intends to
adopt the ordinance.
The board of education,
by resolution
adopted by a majority of the
board, may approve the
exemption for
the period or for the
exemption percentage specified
in the
notice, may disapprove the
exemption for the number of
years in
excess of ten, may disapprove
the exemption for the
percentage of
the improvement to be exempted
in excess of
seventy-five per
cent, or both, or may approve the
exemption on
the condition that
the legislative authority and the
board
negotiate an agreement
providing for compensation to the
school
district equal in value
to a percentage of the amount of
taxes
exempted in the eleventh
and subsequent years of the
exemption
period or, in the case of
exemption percentages in
excess of
seventy-five per cent,
compensation equal in value to a
percentage
of the taxes that
would be payable on the portion of
the
improvement in excess of
seventy-five per cent were that
portion
to be subject to
taxation. The board of education shall
certify
its resolution to
the legislative authority not later than
fourteen days prior to
the date the legislative authority intends
to adopt the ordinance
as indicated in the notice. If the board
of education approves
the exemption on the condition that a
compensation agreement be
negotiated, the board in its resolution
shall propose a
compensation percentage. If the board of
education and the
legislative authority negotiate a mutually
acceptable
compensation agreement, the ordinance may declare the
improvements a public purpose for the number of years specified
in
the ordinance or, in the case of exemption percentages in
excess
of seventy-five per cent, for the exemption percentage
specified
in the ordinance. In either case, if the board and the
legislative authority fail to negotiate a mutually acceptable
compensation agreement, the ordinance may declare the
improvements
a public purpose for not more than ten years, but
shall not exempt
more than seventy-five per cent of the
improvements from taxation,
or, in the case of an ordinance adopted under division (B) of this
section, not more than the estimated
percentage
of the incremental
demand as otherwise
prescribed by division (B)
of this
section
if
that percentage is less
than
seventy-five per cent. If the board
fails to certify a
resolution
to the legislative authority within
the time
prescribed by this
division, the legislative authority
thereupon
may adopt the
ordinance and may declare the improvements
a public
purpose for up
to thirty years, or, in the case of
exemption
percentages proposed
in excess of seventy-five per cent,
for the
exemption percentage
specified in the ordinance. The
legislative authority may adopt
the ordinance at any time after
the board of education certifies
its resolution approving the
exemption to the legislative
authority, or, if the board
approves
the exemption on the
condition that a mutually
acceptable
compensation agreement be
negotiated, at any time
after the
compensation agreement is agreed
to by the board and
the
legislative authority. (3) If a board of education has adopted a resolution waiving
its right to approve exemptions from taxation and the resolution
remains in effect, approval of exemptions by the
board is not
required under this division. If a board of
education has adopted
a resolution allowing a legislative
authority to deliver the
notice required under this division
fewer than forty-five business
days prior to the legislative
authority's adoption of the
ordinance, the legislative authority shall deliver
the notice to
the board not later than
the number of days prior to such adoption
as prescribed by the
board in its resolution. If a board of
education adopts a
resolution waiving its right to approve
agreements or shortening
the notification period, the board shall
certify a copy of the
resolution to the legislative authority. If
the board of
education rescinds such a resolution, it shall
certify notice of
the rescission to the legislative authority. (4) If the legislative authority is not required by
division
(D)(1), (2), or (3) of this
section to notify the
board of
education
of the legislative authority's intent to declare
improvements to
be a public purpose, the legislative authority
shall comply with
the notice requirements imposed under section
5709.83 of the
Revised Code, unless the board has adopted a
resolution under that
section waiving its right to receive such a
notice. (E) An exemption
from taxation granted under this
section
commences
with the tax year in which an improvement
first appears
on the tax list and duplicate of real and public
utility property
and that begins after the effective date of the
ordinance.
Except
as otherwise provided in this division, the
exemption ends
on the
date specified in the ordinance as the
date
the improvement
ceases
to be a public purpose
or the incentive
district expires,
or
ends
on the date on
which
the public
infrastructure
improvements
and
housing renovations are paid in
full from the
municipal
public
improvement tax increment
equivalent fund
established
under
division (A) of section 5709.43
of the Revised
Code,
whichever
occurs first. The exemption of an improvement
with respect to a
parcel
may end on a later date, as
specified in
the ordinance, if
the
legislative authority and the
board of
education of the city,
local, or exempted village school
district
within
which the
parcel is
located have entered into a
compensation agreement
under
section
5709.82 of the Revised Code
with respect to the
improvement
or
district and
the board of
education has approved
the term of
the
exemption
under division
(D)(2) of this section,
but in
no case shall
the improvement be
exempted
from taxation for
more
than thirty
years.
Exemptions
shall be claimed and
allowed
in the same
manner as in the case of
other real property
exemptions. If an
exemption status changes
during a year, the
procedure for the
apportionment of the taxes
for that year is the
same as in the
case of other changes in tax
exemption status
during the year. (F)
Additional
municipal financing of
public
infrastructure
improvements
and
housing renovations may be
provided by
any
methods that the
municipal corporation may
otherwise use for
financing such
improvements. If the municipal
corporation issues
bonds or notes
to finance the public
infrastructure improvements
and housing
renovations and pledges
money from the municipal
public
improvement tax increment
equivalent fund to pay the
interest on
and principal of the bonds
or notes, the bonds or
notes are not
subject to Chapter 133. of
the Revised Code. (G) The municipal corporation, not later than fifteen
days
after the adoption of
an ordinance
under this section, shall
submit to the director of
development a
copy of the ordinance. On
or before the
thirty-first day of
March
of each year, the
municipal corporation
shall submit a status
report to the director
of development. The report shall indicate, in the manner
prescribed by
the director, the progress of
the project during
each year that
an exemption remains in
effect, including a
summary of the
receipts from service payments in lieu of taxes;
expenditures of
money from the funds created under section 5709.43
of the Revised
Code; a description of the public infrastructure
improvements and
housing renovations financed with such
expenditures; and a
quantitative summary of changes in employment
and private
investment resulting from each project. (H) Nothing in this section shall be construed to prohibit a
legislative authority from declaring to be a public purpose
improvements with respect to more than one parcel.
Sec. 5709.42. A municipal corporation that has declared an
improvement to be a public purpose under section 5709.40 or
5709.41 of the Revised Code may require the owner of any
structure located on the parcel to make annual service payments
in lieu of taxes to the county treasurer on or before the final
dates for payment of real property taxes. Each such payment
shall be charged and collected in the same manner and in the same
amount as the real property taxes that would have been charged
and payable against the improvement if it were not exempt from
taxation. If any reduction in the levies otherwise applicable to
such exempt property is made by the county budget commission
under section 5705.31 of the Revised Code, the amount of the
service payment in lieu of taxes shall be calculated as if such
reduction in levies had not been made. Moneys collected as service payments in lieu of taxes shall
be distributed at the same time and in the same manner as real
property tax payments except that. However, subject to section 5709.913 of the Revised Code, the entire amount so collected
shall be distributed to the municipal corporation in which the
improvement is located. If an ordinance adopted under section 5709.40 or
5709.41 of the
Revised Code
specifies that service payments shall be paid to the city,
local, or exempted village school district in which the improvements are
located, the county treasurer shall distribute the portion of the service
payments to that school district in an amount equal to the property tax
payments the school district would have received from the portion of the
improvements exempted from taxation had the improvements not been exempted, as
directed in the ordinance. The treasurer shall maintain a record
of
the service payments in lieu of taxes made from property in each
municipal corporation. Nothing in this section or section 5709.40 or 5709.41 of
the Revised Code affects the taxes levied against that portion of
the value of any parcel of property that is not exempt from
taxation.
Sec. 5709.62. (A) In any municipal corporation that is
defined by the United States office of management and budget as a
central principal city of a metropolitan statistical area, or in a city designated as an urban cluster in a rural statistical area, the legislative
authority of the municipal corporation may designate one or more
areas within its municipal corporation as proposed enterprise
zones. Upon designating an area, the legislative authority shall
petition the director of development for certification of the
area as having the characteristics set forth in division (A)(1)
of section 5709.61 of the Revised Code as amended by Substitute
Senate Bill No. 19 of the 120th general assembly. Except as
otherwise provided in division (E) of this section, on and after
July 1, 1994, legislative authorities shall not enter into
agreements under this section unless the legislative authority
has petitioned the director and the director has certified the
zone under this section as amended by that act; however, all
agreements entered into under this section as it existed prior to
July 1, 1994, and the incentives granted under those agreements
shall remain in effect for the period agreed to under those
agreements. Within sixty days after receiving such a petition,
the director shall determine whether the area has the
characteristics set forth in division (A)(1) of section 5709.61
of the Revised Code, and shall forward the findings to
the
legislative authority of the municipal corporation. If the
director certifies the area as having those characteristics, and
thereby certifies it as a zone, the legislative authority may
enter into an agreement with an enterprise under division (C) of
this section. (B) Any enterprise that wishes to enter into an agreement
with a municipal corporation under division (C) of this section
shall submit a proposal to the legislative authority of the
municipal corporation on a form prescribed by the director of
development, together with the application fee established under
section 5709.68 of the Revised Code. The form shall require the
following information: (1) An estimate of the number of new employees whom the
enterprise intends to hire, or of the number of employees whom
the enterprise intends to retain, within the zone at a facility
that is a project site, and an estimate of the amount of payroll
of the enterprise attributable to these employees; (2) An estimate of the amount to be invested by the
enterprise to establish, expand, renovate, or occupy a facility,
including investment in new buildings, additions or improvements
to existing buildings, machinery, equipment, furniture, fixtures,
and inventory; (3) A listing of the enterprise's current investment, if
any, in a facility as of the date of the proposal's submission. The enterprise shall review and update the listings
required under this division to reflect material changes, and any
agreement entered into under division (C) of this section shall
set forth final estimates and listings as of the time the
agreement is entered into. The legislative authority may, on a
separate form and at any time, require any additional information
necessary to determine whether an enterprise is in compliance
with an agreement and to collect the information required to be
reported under section 5709.68 of the Revised Code. (C) Upon receipt and investigation of a proposal under
division (B) of this section, if the legislative authority finds
that the enterprise submitting the proposal is qualified by
financial responsibility and business experience to create and
preserve employment opportunities in the zone and improve the
economic climate of the municipal corporation, the legislative
authority, on or before
October 15, 2009, may do one
of the following: (1) Enter into an agreement with the enterprise under
which the enterprise agrees to establish, expand, renovate, or
occupy a facility and hire new employees, or preserve employment
opportunities for existing employees, in return for one or more
of the following incentives: (a) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, up to seventy-five per cent,
of the assessed value of tangible personal property first used in
business at the project site as a result of the agreement.
If an exemption for inventory is specifically granted in the agreement pursuant to this division, the exemption applies to inventory
required to be listed pursuant to sections 5711.15 and 5711.16 of
the Revised Code, except that, in the instance of an expansion or
other situations in which an enterprise was in business at the
facility prior to the establishment of the zone, the inventory
that is exempt is that amount or value of inventory in excess of
the amount or value of inventory required to be listed in the
personal property tax return of the enterprise in the return for
the tax year in which the agreement is entered into. (b) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, up to seventy-five per cent,
of the increase in the assessed valuation of real property
constituting the project site subsequent to formal approval of
the agreement by the legislative authority; (c) Provision for a specified number of years, not to
exceed ten fifteen, of any optional services or assistance that the
municipal corporation is authorized to provide with regard to the
project site. (2) Enter into an agreement under which the enterprise agrees to
remediate an environmentally contaminated facility, to spend an
amount equal to at least two hundred fifty per cent of the true
value in money of the real property of the facility prior to
remediation as determined for the purposes of property taxation
to establish, expand, renovate, or occupy the remediated
facility, and to hire new employees or preserve employment
opportunities for existing employees at the remediated facility,
in return for one or more of the following incentives: (a) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, not to exceed fifty per cent,
of the assessed valuation of the real property of the facility
prior to remediation; (b) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, not to exceed one hundred per
cent, of the increase in the assessed valuation of the real
property of the facility during or after remediation; (c) The incentive under division (C)(1)(a) of this
section, except that the percentage of the assessed value of such
property exempted from taxation shall not exceed one hundred per
cent; (d) The incentive under division (C)(1)(c) of this
section. (3) Enter into an agreement with an enterprise that plans
to purchase and operate a large manufacturing facility that has
ceased operation or announced its intention to cease operation,
in return for exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, up to one hundred per cent,
of the assessed value of tangible personal property used in
business at the project site as a result of the agreement, or of
the assessed valuation of real property constituting the project
site, or both. (D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this
section, the portion of the assessed value of tangible personal
property or of the increase in the assessed valuation of real
property exempted from taxation under those divisions may exceed
seventy-five per cent in any year for which that portion is
exempted if the average percentage exempted for all years in
which the agreement is in effect does not exceed sixty per cent,
or if the board of education of the city, local, or exempted
village school district within the territory of which the
property is or will be located approves a percentage in excess of
seventy-five per cent. (2) Notwithstanding any provision of the Revised Code to the contrary, the exemptions described in divisions (C)(1)(a), (b), and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may be for up to fifteen years if the board of education of the city, local, or exempted village school district within the territory in of which the property is or will be located approves a number of years in excess of ten, but only if the project that is part of the agreement includes a fixed asset investment of at least one hundred million dollars or the director of development determines there are extraordinary circumstances, and only if the project involves the enrichment and commercialization of uranium or uranium products or the research and development activities related to that enrichment or commercialization. (3) For the purpose of obtaining the approval of a city, local, or exempted village school district under division (D)(1) or (2) of this section, the legislative authority shall deliver to the board of
education a notice not later than forty-five days prior to
approving the agreement, excluding Saturdays, Sundays, and
legal holidays as defined in section 1.14 of the Revised Code. The notice shall state
the percentage to be exempted, an
estimate of the true value of the property to be exempted, and
the number of years the property is to be exempted. The board of
education, by resolution adopted by a majority of the board,
shall approve or disapprove the agreement and certify a copy of
the resolution to the legislative authority not later than
fourteen days prior to the date stipulated by the legislative
authority as the date upon which approval of the agreement is to
be formally considered by the legislative authority. The board
of education may include in the resolution conditions under which
the board would approve the agreement, including the execution of
an agreement to compensate the school district under division (B)
of section 5709.82 of the Revised Code. The legislative
authority may approve the agreement at any time after the board
of education certifies its resolution approving the agreement to
the legislative authority, or, if the board approves the
agreement conditionally, at any time after the conditions are
agreed to by the board and the legislative authority. If a board of education has adopted a resolution waiving
its right to approve agreements and the resolution
remains in effect, approval of an agreement by the
board is not required under this division. If a board of
education has adopted a resolution allowing a legislative
authority to deliver the notice required under this division
fewer than forty-five business days prior to the legislative
authority's approval of the agreement, the legislative
authority shall deliver the notice to the board not later than
the number of days prior to such approval as prescribed by the
board in its resolution. If a board of education adopts a
resolution waiving its right to approve agreements or shortening
the notification period, the board shall certify a copy of the
resolution to the legislative authority. If the board of
education rescinds such a resolution, it shall certify notice of
the rescission to the legislative authority. (4) The legislative authority shall comply with section
5709.83 of the Revised
Code unless the board of
education has adopted a resolution under that section waiving
its right to receive such notice. (E) This division applies to zones certified by the
director of development under this section prior to July
22,
1994. On or before October 15, 2009,
the legislative authority
that designated a zone to which this division applies may enter
into an agreement with an enterprise if the legislative authority
makes the finding required under that division and determines finds
that the enterprise satisfies one of the criteria described in
divisions (E)(1) to (5) of this section: (1) The enterprise currently has no operations in this
state and, subject to approval of the agreement, intends to
establish operations in the zone; (2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone; (4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates; (5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code. The agreement shall require the enterprise to agree to
establish, expand, renovate, or occupy a facility in the zone and
hire new employees, or preserve employment opportunities for
existing employees, in return for one or more of the incentives
described in division (C) of this section. (F) All agreements entered into under this section shall
be in the form prescribed under section 5709.631 of the Revised
Code. After an agreement is entered into under this division section, if
the legislative authority revokes its designation of a zone, or
if the director of development revokes the a zone's certification,
any entitlements granted under the agreement shall continue for
the number of years specified in the agreement. (G) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee
shall be payable to the legislative authority once per year for
each year the agreement is effective on the days and in the form
specified in the agreement. Fees paid shall be deposited in a
special fund created for such purpose by the legislative
authority and shall be used by the legislative authority
exclusively for the purpose of complying with section 5709.68 of
the Revised Code and by the tax incentive review council created
under section 5709.85 of the Revised Code exclusively for the
purposes of performing the duties prescribed under that section.
The legislative authority may waive or reduce the amount of the
fee charged against an enterprise, but such a waiver or reduction
does not affect the obligations of the legislative authority or
the tax incentive review council to comply with section 5709.68
or 5709.85 of the Revised Code. (H) When an agreement is entered into pursuant to this
section, the legislative authority authorizing the agreement
shall forward a copy of the agreement to the director of
development and to the tax commissioner within fifteen days after
the agreement is entered into. If any agreement includes terms not
provided for in section 5709.631 of the Revised Code
affecting the revenue of a city, local, or exempted
village school district or causing revenue to be foregone by the district,
including any compensation to be paid to the school district pursuant to
section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of the
agreement forwarded under this division. (I) After an agreement is entered into, the enterprise
shall file
with each personal property tax return required to be
filed, or annual report required to be filed under section 5727.08 of the
Revised Code, while the agreement is in effect, an informational return,
on a form prescribed by the tax commissioner for that purpose,
setting forth separately the property, and related costs and
values, exempted from taxation under the agreement. (J) Enterprises may agree to give preference to residents
of the zone within which the agreement applies relative to
residents of this state who do not reside in the zone when hiring
new employees under the agreement. (K) An agreement entered into under this section may
include a provision requiring the enterprise to create one or
more temporary internship positions for students enrolled in a
course of study at a school or other educational institution in
the vicinity, and to create a scholarship or provide another form
of educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
(L) The tax commissioner's authority in determining the accuracy of any exemption granted by an agreement entered into under this section is limited to divisions (C)(1)(a) and (b), (C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and divisions (B)(1) to (10) of section 5709.631 of the Revised Code and, as authorized by law, to enforcing any modification to, or revocation of, that agreement by the legislative authority of a municipal corporation or the director of development.
Sec. 5709.63. (A) With the consent of the legislative
authority of each affected municipal corporation or of a board of
township trustees, a board of county commissioners may, in the
manner set forth in section 5709.62 of the Revised Code,
designate one or more areas in one or more municipal corporations
or in unincorporated areas of the county as proposed
enterprise zones. A board of county commissioners
may designate no more than one area within a township, or within
adjacent townships, as a proposed enterprise zone. The board shall
petition the director of development for certification of the
area as having the characteristics set forth in division (A)(1) or (2) of
section 5709.61 of the Revised Code as amended by Substitute Senate Bill No.
19 of the 120th general assembly. Except as otherwise provided in division
(D) of this section, on and after July 1, 1994, boards of county commissioners
shall not enter into agreements under this section unless the board has
petitioned the director and the director has certified the zone under this
section as amended by that act; however, all agreements entered into under
this section as it existed prior to July 1, 1994, and the incentives granted
under those agreements shall remain in effect for the period agreed to under
those agreements. The director shall make the
determination in the manner provided under section 5709.62 of the
Revised Code. Any Any enterprise wishing to enter into an agreement
with the board under division (B) or (D) of this section shall submit a
proposal to the
board on the form and accompanied by the application fee prescribed under
division (B) of section
5709.62 of the Revised Code. The enterprise shall review and update the
estimates and listings required by the form in the manner
required under that division. The board may, on a separate form
and at any time, require any additional information necessary to
determine whether an enterprise is in compliance with an
agreement and to collect the information required to be reported under section
5709.68 of the Revised Code. (B) If the board of county commissioners finds that an
enterprise submitting a proposal is qualified by financial
responsibility and business experience to create and preserve
employment opportunities in the zone and to improve the economic
climate of the municipal corporation or municipal corporations or
the unincorporated areas in which the zone is located and to
which the proposal applies, the board, on or before
October 15, 2009, and with the consent of the
legislative authority
of each
affected municipal corporation or of the board of township
trustees may do either of the following: (1) Enter into an agreement with the enterprise under
which the enterprise agrees to establish, expand, renovate, or
occupy a facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for
the following incentives: (a) When the facility is located in a municipal
corporation, the board may enter into an agreement for one or
more of the incentives provided in division (C) of section
5709.62 of the Revised Code, subject to division (D) of that section; (b) When the facility is located in an unincorporated
area, the board may enter into an agreement for one or more of
the following incentives: (i) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, up to sixty per cent,
of the assessed value of tangible personal property first used in business at
a project
site as a result of the agreement. If an exemption for inventory is specifically granted in the agreement pursuant
to this division, the exemption applies to inventory required to be listed
pursuant to sections 5711.15 and 5711.16 of the Revised Code,
except, in the instance of an expansion or other situations in
which an enterprise was in business at the facility prior to the
establishment of the zone, the inventory that is exempt is that
amount or value of inventory in excess of the amount or value of
inventory required to be listed in the personal property tax
return of the enterprise in the return for the tax year in which
the agreement is entered into. (ii) Exemption for a specified number of years, not to
exceed ten fifteen, of a specified portion, up to sixty per cent,
of the increase in the assessed valuation of real property constituting the
project site subsequent to formal approval of the agreement by the board; (iii) Provision for a specified number of years, not to
exceed ten fifteen, of any optional services or assistance the board is
authorized to provide with regard to the project site; (iv) The incentive described in division (C)(2) of section 5709.62 of the
Revised Code. (2) Enter into an agreement with an enterprise that plans
to purchase and operate a large manufacturing facility that has
ceased operation or has announced its intention to cease
operation, in return for exemption for a specified number of
years, not to exceed ten fifteen, of a specified portion, up to one
hundred per cent, of tangible personal property used in business
at the project site as a result of the agreement, or of real
property constituting the project site, or both. (C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of this
section,
the portion of the assessed value of tangible personal property or of the increase
in the assessed valuation of real property exempted from taxation under those
divisions may exceed sixty per cent in any year for which that portion is
exempted if the average percentage exempted for all years in which the
agreement is in effect does not exceed fifty per cent, or if the board of
education of the city, local, or exempted village school district within the
territory of which the property is or will be located approves a percentage in
excess of sixty per cent. (b) Notwithstanding any provision of the Revised Code to the contrary, the exemptions described in divisions (B)(1)(b)(i), (ii), (iii), and (iv) and (B)(2) of this section may be for up to fifteen years if the board of education of the city, local, or exempted village school district within the territory in of which the property is or will be located approves a number of years in excess of ten, but only if the project that is part of the agreement includes a fixed asset investment of at least one hundred million dollars or the director of development determines there are extraordinary circumstances, and only if the project involves the enrichment and commercialization of uranium or uranium products or the research and development activities related to that enrichment or commercialization. (c) For the purpose of obtaining the approval of a city, local, or exempted village school district under division (C)(1)(a) or (b) of this section, the
board of county commissioners shall deliver to the board of education a notice
not later than forty-five days prior to approving
the
agreement, excluding Saturdays,
Sundays, and legal holidays as defined in
section 1.14 of the Revised
Code. The notice shall
state the
percentage to be exempted, an estimate of the true value of the property to be
exempted, and the number of years the property is to be exempted. The board
of education, by resolution adopted by a majority of the board, shall approve
or disapprove the agreement and certify a copy of the resolution to the board
of county commissioners not later than fourteen days prior to the date stipulated by
the board of county commissioners as the date upon which approval of the agreement is
to be formally considered by the board of county commissioners. The board of
education may include in the resolution conditions under which the board would
approve the agreement, including the execution of an agreement to compensate
the school district under division (B) of section 5709.82 of the Revised Code.
The board of
county commissioners may approve the agreement at any time after
the board of education certifies its resolution approving the
agreement to the board of county commissioners, or, if the board
of education approves the agreement conditionally, at any time
after the conditions are agreed to by the board of education and
the board of county commissioners. If a board of education has adopted a resolution waiving
its right to approve agreements and the resolution
remains in effect, approval of an agreement by the
board of education is not required under division (C) of this
section. If a board of
education has adopted a resolution allowing a board of county commissioners to
deliver the notice required under this division
fewer than forty-five business days prior to approval
of the agreement by the board of county commissioners, the board of county
commissioners shall deliver the notice to the board of education not later
than
the number of days prior to such approval as prescribed by the
board of education in its resolution. If a board of education adopts a
resolution waiving its right to approve agreements or shortening
the notification period, the board of education shall certify a copy of the
resolution to the board of county commissioners. If the board of
education rescinds such a resolution, it shall certify notice of
the rescission to the board of county commissioners. (2) The board of county commissioners shall comply with section
5709.83 of the Revised
Code unless the board of
education has adopted a resolution under that section waiving
its right to receive such notice. (D) This division applies to zones certified by the director of development
under this section prior to
July 22, 1994. On or before
October 15, 2009, and with the consent of
the legislative
authority of each affected municipal corporation or board of township trustees
of each affected township, the board of county commissioners that designated a zone
to which this division applies may enter into an agreement with an enterprise
if the board makes the finding required under that division and determines finds
that the enterprise satisfies one of the criteria described in divisions
(D)(1) to (5) of this section: (1) The enterprise currently has no operations in this state and, subject to
approval of the agreement, intends to establish operations in the zone; (2) The enterprise currently has operations in this state and, subject to
approval of the agreement, intends to establish operations at a new location
in the zone that would not result in a reduction in the number of employee
positions at any of the enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement, intends to relocate
operations, currently located in another state, to the zone; (4) The enterprise, subject to approval of the agreement, intends to expand
operations at an existing site in the zone that the enterprise currently
operates; (5) The enterprise, subject to approval of the agreement, intends to relocate
operations, currently located in this state, to the zone, and the director of
development has issued a waiver for the enterprise under division (B) of
section 5709.633 of the Revised Code. The agreement shall require the enterprise to agree to establish, expand,
renovate, or occupy a facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for one or more of
the incentives described in division (B) of this section. (E) All agreements entered into under this section shall be in the form
prescribed under section 5709.631 of the Revised Code. After an agreement
under this section is entered into, if the board of county commissioners
revokes its designation of the a zone, or if the director of development revokes
the a zone's certification, any entitlements granted under the agreement shall
continue for the number of years specified in the agreement. (F) Except as otherwise provided in this paragraph division, an agreement entered into
under this section shall require that the enterprise pay an annual fee equal
to the greater of one per cent of the dollar value of incentives offered under
the agreement or five hundred dollars; provided, however, that if the value of
the incentives exceeds two hundred fifty thousand dollars, the fee shall not
exceed two thousand five hundred dollars. The fee shall be payable to the
board of county commissioners once per year for each year the agreement is effective
on the days and in the form specified in the agreement. Fees paid shall be
deposited in a special fund created for such purpose by the board and shall be
used by the board exclusively for the purpose of complying with section
5709.68 of the Revised Code and by the tax incentive review council created
under section 5709.85 of the Revised Code exclusively for the purposes of
performing the duties prescribed under that section. The board may waive or
reduce the amount of the fee charged against an enterprise, but such waiver or
reduction does not affect the obligations of the board or the tax incentive
review council to comply with section 5709.68 or 5709.85 of the Revised Code,
respectively. (G) With the approval of the legislative authority of a municipal corporation
or the board of township trustees of a township in which a zone is designated
under division (A) of this section, the board of county commissioners may
delegate to that legislative authority or board any powers and duties of the
board of county commissioners to negotiate and administer agreements with regard to that zone under
this section. (H) When an agreement is entered into pursuant to this section, the
legislative authority board of county commissioners authorizing the agreement or the legislative authority or board of township trustees that negotiates and administers the agreement shall forward a copy of the
agreement to the director of development and to the tax commissioner within
fifteen days after the agreement is entered into. If any agreement
includes terms not provided for in section 5709.631 of the Revised Code
affecting the revenue of a city, local, or exempted
village school district or causing revenue to be foregone by the district,
including any compensation to be paid to the school district pursuant to
section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of the
agreement forwarded under this division. (I) After an agreement is entered into, the enterprise shall file with each
personal property tax return required to be filed, or annual report that is
required to be filed under section 5727.08 of the Revised Code, while the
agreement is in
effect, an informational return, on a form prescribed by the tax commissioner
for that purpose, setting forth separately the property, and related costs and
values, exempted from taxation under the agreement. (J) Enterprises may agree to give preference to residents of the zone within
which the agreement applies relative to residents of this state who do not
reside in the zone when hiring new employees under the agreement. (K) An agreement entered into under this section may include a provision
requiring the enterprise to create one or more temporary internship positions
for students enrolled in a course of study at a school or other educational
institution in the vicinity, and to create a scholarship or provide another
form of educational financial assistance for students holding such a position
in exchange for the student's commitment to work for the enterprise at the
completion of the internship.
(L) The tax commissioner's authority in determining the accuracy of any exemption granted by an agreement entered into under this section is limited to divisions (B)(1)(b)(i) and (ii), (B)(2), (C), and (I) of this section, division (B)(1)(b)(iv) of this section as it pertains to divisions (C)(2)(a), (b), and (c) of section 5709.62 of the Revised Code, and divisions (B)(1) to (10) of section 5709.631 of the Revised Code and, as authorized by law, to enforcing any modification to, or revocation of, that agreement by the board of county commissioners or the director of development or, if the board's powers and duties are delegated under division (G) of this section, by the legislative authority of a municipal corporation or board of township trustees.
Sec. 5709.631. Each agreement entered into under sections
5709.62, 5709.63, and 5709.632 of the Revised Code on or after
April 1, 1994, shall be in writing and shall include all of the
information and statements prescribed by this section.
Agreements may include terms not prescribed by this section, but
such terms shall in no way derogate from the information and
statements prescribed by this section. (A) Each agreement shall include the following
information: (1) The names of all parties to the agreement; (2) A description of the investments to be made by the
applicant enterprise or by another party at the facility whether
or not the investments are exempted from taxation, including
existing or new building size and cost thereof; the value of
machinery, equipment, furniture, and fixtures, including an
itemization of the value of machinery, equipment, furniture, and
fixtures used at another location in this state prior to the
agreement and relocated or to be relocated from that location to
the facility and the value of machinery, equipment, furniture,
and fixtures at the facility prior to the execution of the
agreement that will not be exempted from taxation; the value of
inventory at the facility, including an itemization of the value
of inventory held at another location in this state prior to the
agreement and relocated or to be relocated from that location to
the facility, and the value of inventory held at the facility
prior to the execution of the agreement that will not be exempted
from taxation; (3) The scheduled starting and completion dates of
investments made in building, machinery, equipment, furniture,
fixtures, and inventory; (4) Estimates of the number of employee positions to be
created each year of the agreement and of the number of employee
positions retained by the applicant enterprise due to the
project, itemized as to the number of full-time, part-time,
permanent, and temporary positions; (5) Estimates of the dollar amount of payroll attributable
to the positions set forth in division (A)(4) of this section,
similarly itemized; (6) The number of employee positions, if any, at the
project site and at any other location in the state at the time
the agreement is executed, itemized as to the number of
full-time, part-time, permanent, and temporary positions. (B) Each agreement shall set forth the following
information and incorporate the following statements: (1) A description of real property to be exempted from
taxation under the agreement, the percentage of the assessed
valuation of the real property exempted from taxation, and the
period for which the exemption is granted, accompanied by the
statement: "The exemption commences the first year for which the
real property would first be taxable were that property not
exempted from taxation. No exemption shall commence after
.......... (insert date) nor extend beyond .......... (insert
date)." The tax commissioner shall adopt rules prescribing the
form the description of such property shall assume to
ensure that the property to be exempted from taxation under the
agreement is distinguishable from property that is not to be
exempted under that agreement. (2) A description of tangible personal property to be
exempted from taxation under the agreement, the percentage of the
assessed value of the tangible personal property exempted from
taxation, and the period for which the exemption is granted,
accompanied by the statement: "The minimum investment for tangible personal property to qualify for the exemption is $.......... (insert dollar amount) to purchase machinery and equipment first used in business at the facility as a result of the project, $.......... (insert dollar amount) for furniture and fixtures and other noninventory personal property first used in business at the facility as a result of the project, and $.......... (insert dollar amount) for new inventory. The maximum investment for tangible personal property to qualify for the exemption is $.......... (insert dollar amount) to purchase machinery and equipment first used in business at the facility as a result of the project, $.......... (insert dollar amount) for furniture and fixtures and other noninventory personal property first used in business at the facility as a result of the project, and $.......... (insert dollar amount) for new inventory. The exemption commences the first
year for which the tangible personal property would first be
taxable were that property not exempted from taxation. No
exemption shall commence after tax return year .......... (insert year) nor
extend beyond tax return year .......... (insert year). In no instance shall any tangible personal property be exempted from taxation for more than ten return years unless the project that is part of the agreement involves the enrichment and commercialization of uranium or uranium products or the research and development activities related to that enrichment or commercialization, under division (D)(2) of section 5709.62 or under division (C)(1)(b) of section 5709.63 of the Revised Code, the board of education approves exemption for a number of years in excess of ten, in which case the tangible personal property may be exempted from taxation for up to that number of years, not to exceed fifteen return years." No exemption shall be allowed for any type of tangible personal property if the total investment is less than the minimum dollar amount specified for that type of property. If, for a type of tangible personal property, there are no minimum or maximum investment dollar amounts specified in the statement or the dollar amounts are designated in the statement as not applicable, the exemption shall apply to the total cost of that type of tangible personal property first used in business at the facility as a result of the project. The tax commissioner
shall adopt rules prescribing the form the description of such
property shall assume to ensure that the property to be
exempted from taxation under the agreement is distinguishable
from property that is not to be exempted under that agreement. (3) ".......... (insert name of enterprise) shall pay such
real and tangible personal property taxes as are not exempted
under this agreement and are charged against such property and
shall file all tax reports and returns as required by law. If
.......... (insert name of enterprise) fails to pay such taxes or
file such returns and reports, all incentives granted under this
agreement are rescinded beginning with the year for which such
taxes are charged or such reports or returns are required to be
filed and thereafter." (4) ".......... (insert name of enterprise) hereby
certifies that at the time this agreement is executed, ..........
(insert name of enterprise) does not owe any delinquent real or
tangible personal property taxes to any taxing authority of the
State of Ohio, and does not owe delinquent taxes for which
.......... (insert name of enterprise) is liable under Chapter 5727.,
5733., 5735., 5739., 5741., 5743., 5747., or 5753. of the Revised
Code, or, if such delinquent taxes are owed, .......... (insert
name of enterprise) currently is paying the delinquent taxes
pursuant to a delinquent tax contract enforceable
by the State of Ohio or an
agent or instrumentality thereof, has filed a petition in
bankruptcy under 11 U.S.C.A. 101, et seq., or such a petition has
been filed against .......... (insert name of enterprise). For
the purposes of the certification, delinquent taxes are taxes
that remain unpaid on the latest day prescribed for payment
without penalty under the chapter of the Revised Code governing
payment of those taxes." (5) ".......... (insert name of municipal corporation or
county) shall perform such acts as are reasonably necessary or
appropriate to effect, claim, reserve, and maintain exemptions
from taxation granted under this agreement including, without
limitation, joining in the execution of all documentation and
providing any necessary certificates required in connection with
such exemptions." (6) "If for any reason the enterprise zone designation
expires, the Director of the Ohio Department of Development
revokes certification of the zone, or .......... (insert name of
municipal corporation or county) revokes the designation of the
zone, entitlements granted under this agreement shall continue
for the number of years specified under this agreement, unless
.......... (insert name of enterprise) materially fails to
fulfill its obligations under this agreement and ..........
(insert name of municipal corporation or county) terminates or
modifies the exemptions from taxation granted under this
agreement." (7) "If .......... (insert name of enterprise) materially
fails to fulfill its obligations under this agreement, other than with respect to the number of employee positions estimated to be created or retained under this agreement, or if
.......... (insert name of municipal corporation or county)
determines that the certification as to delinquent taxes required
by this agreement is fraudulent, .......... (insert name of
municipal corporation or county) may terminate or modify the
exemptions from taxation granted under this agreement." (8) ".......... (insert name of enterprise) shall provide
to the proper tax incentive review council any information
reasonably required by the council to evaluate the enterprise's
compliance with the agreement, including returns or annual reports
filed pursuant
to section 5711.02 or 5727.08 of the Ohio Revised Code if
requested by the
council." (9) ".......... (insert name of enterprise) and ..........
(insert name of municipal corporation or county) acknowledge that
this agreement must be approved by formal action of the
legislative authority of .......... (insert name of municipal
corporation or county) as a condition for the agreement to take
effect. This agreement takes effect upon such approval." (10) "This agreement is not transferable or assignable
without the express, written approval of .......... (insert name
of municipal corporation or county)." (11) "Exemptions from taxation granted under this
agreement shall be revoked if it is determined that
............... (insert name of enterprise), any successor
enterprise, or any related member (as those terms are defined in
section 5709.61 of the Ohio Revised Code) has violated the
prohibition against entering into this agreement under division
(E) of section 3735.671 or section 5709.62, 5709.63, or 5709.632
of the Ohio Revised Code prior to the time prescribed by that
division or either of those sections." (12) "In any three-year period during which this agreement is in effect, if the actual number of employee positions created or retained by . . . . . . . . (insert name of enterprise) is not equal to or greater than seventy-five per cent of the number of employee positions estimated to be created or retained under this agreement during that three-year period, . . . . . . . . (insert name of enterprise) shall repay the amount of taxes on property that would have been payable had the property not been exempted from taxation under this agreement during that three-year period. In addition, the . . . . . (insert name of municipal corporation or county) may terminate or modify the exemptions from taxation granted under this agreement." The statement described in division (B)(7) of this section
may include the following statement, appended at the end of the
statement: "and may require the repayment of the amount of taxes
that would have been payable had the property not been exempted
from taxation under this agreement." (C) If the director of development had to issue a waiver
under section 5709.633 of the Revised Code as a condition for the
agreement to be executed, the agreement shall include the
following statement: "Continuation of this agreement is subject to the validity
of the circumstance upon which .......... (insert name of
enterprise) applied for, and the Director of the Ohio Department
of Development issued, the waiver pursuant to section 5709.633 of
the Ohio Revised Code. If, after formal approval of this
agreement by .......... (insert name of municipal corporation or
county), the Director or ............. (insert name of municipal
corporation or county) discovers that such a circumstance did not
exist, ........... (insert name of enterprise) shall be deemed to
have materially failed to comply with this agreement." If the director issued a waiver on the basis of the
circumstance described in division (B)(3) of section 5709.633 of
the Ohio Revised Code, the conditions enumerated in divisions
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that
section shall be incorporated in the information described in
divisions (A)(2), (3), and (4) of this section.
Sec. 5709.632. (A)(1) The legislative authority of a
municipal corporation defined by the United States office of
management and budget as a central principal city of a metropolitan
statistical area or designated as an urban cluster in a rural statistical area may, in the manner set forth in section 5709.62
of the Revised Code, designate one or more areas in the municipal
corporation as a proposed enterprise zone. (2) With the consent of the legislative authority of each
affected municipal corporation or of a board of township
trustees, a board of county commissioners may, in the manner set
forth in section 5709.62 of the Revised Code, designate one or
more areas in one or more municipal corporations or in
unincorporated areas of the county as proposed urban jobs and
enterprise zones, except that a board of county commissioners may
designate no more than one area within a township, or within
adjacent townships, as a proposed urban jobs and enterprise zone. (3)(a) The legislative authority or board of county
commissioners may petition the director of development for
certification of the area as having the characteristics set forth
in division (A)(3) of section 5709.61 of the Revised Code.
Within sixty days after receiving such a petition, the director
shall determine whether the area has the characteristics set
forth in that division and forward the findings to the
legislative authority or board of county commissioners. If the
director certifies the area as having those characteristics and
thereby certifies it as a zone, the legislative authority or
board may enter into agreements with enterprises under division
(B) of this section. Any enterprise wishing to enter into an
agreement with a legislative authority or board of commissioners
under this section and satisfying one of the criteria described
in divisions (B)(1) to (5) of this section shall submit a
proposal to the legislative authority or board on the form
prescribed under division (B) of section 5709.62 of the Revised
Code and shall review and update the estimates and listings
required by the form in the manner required under that division.
The legislative authority or board may, on a separate form and at
any time, require any additional information necessary to
determine whether an enterprise is in compliance with an
agreement and to collect the information required to be reported
under section 5709.68 of the Revised Code.
(b) The legislative authority of a city designated as an urban cluster in a rural statistical area that has, pursuant to this section, as amended by Am. Sub. H.B. 95 of the 125th general assembly, designated one or more areas in the city as a proposed enterprise zone, shall not enter into an agreement under this section unless it has petitioned the director and the director has certified the proposed enterprise zone under division (A)(3)(a) of this section. (B) Prior to entering into an agreement with an
enterprise, the legislative authority or board of county
commissioners shall determine whether the enterprise submitting
the proposal is qualified by financial responsibility and
business experience to create and preserve employment
opportunities in the zone and to improve the economic climate of
the municipal corporation or municipal corporations or the
unincorporated areas in which the zone is located and to which
the proposal applies, and whether the enterprise satisfies one of
the following criteria: (1) The enterprise currently has no operations in this
state and, subject to approval of the agreement, intends to
establish operations in the zone; (2) The enterprise currently has operations in this state
and, subject to approval of the agreement, intends to establish
operations at a new location in the zone that would not result in
a reduction in the number of employee positions at any of the
enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in another
state, to the zone; (4) The enterprise, subject to approval of the agreement,
intends to expand operations at an existing site in the zone that
the enterprise currently operates; (5) The enterprise, subject to approval of the agreement,
intends to relocate operations, currently located in this state,
to the zone, and the director of development has issued a waiver
for the enterprise under division (B) of section 5709.633 of the
Revised Code. (C) If the legislative authority or board determines that
the enterprise is so qualified and satisfies one of the criteria
described in divisions (B)(1) to (5) of this section, the
legislative authority or board may, after complying with section
5709.83 of the Revised Code and on or before
October 15, 2009, and, in the case of a board of
commissioners, with the consent
of the legislative authority of each affected municipal corporation
or of the board of township trustees, enter into an agreement with the
enterprise under
which the enterprise agrees to establish, expand, renovate, or
occupy a facility in the zone and hire new employees, or preserve
employment opportunities for existing employees, in return for
the following incentives: (1) When the facility is located in a municipal
corporation, a legislative authority or board of commissioners
may enter into an agreement for one or more of the incentives
provided in division (C) of section 5709.62 of the Revised Code,
subject to division (D) of that section; (2) When the facility is located in an unincorporated
area, a board of commissioners may enter into an agreement for
one or more of the incentives provided in divisions (B)(1)(b),
(B)(2), and (B)(3) of section 5709.63 of the Revised Code,
subject to division (C) of that section. (D) All agreements entered into under this section shall
be in the form prescribed under section 5709.631 of the Revised
Code. After an agreement under this section is entered into, if
the legislative authority or board of county commissioners
revokes its designation of the zone, or if the director of
development revokes the zone's certification, any entitlements
granted under the agreement shall continue for the number of
years specified in the agreement. (E) Except as otherwise provided in this division, an
agreement entered into under this section shall require that the
enterprise pay an annual fee equal to the greater of one per cent
of the dollar value of incentives offered under the agreement or
five hundred dollars; provided, however, that if the value of the
incentives exceeds two hundred fifty thousand dollars, the fee
shall not exceed two thousand five hundred dollars. The fee
shall be payable to the legislative authority or board of
commissioners once per year for each year the agreement is
effective on the days and in the form specified in the agreement.
Fees paid shall be deposited in a special fund created for such
purpose by the legislative authority or board and shall be used
by the legislative authority or board exclusively for the purpose
of complying with section 5709.68 of the Revised Code and by the
tax incentive review council created under section 5709.85 of the
Revised Code exclusively for the purposes of performing the
duties prescribed under that section. The legislative authority
or board may waive or reduce the amount of the fee charged
against an enterprise, but such waiver or reduction does not
affect the obligations of the legislative authority or board or
the tax incentive review council to comply with section 5709.68
or 5709.85 of the Revised Code, respectively. (F) With the approval of the legislative authority of a
municipal corporation or the board of township trustees of a
township in which a zone is designated under division (A)(2) of
this section, the board of county commissioners may delegate to
that legislative authority or board any powers and duties of the
board to negotiate and administer agreements with regard to that
zone under this section. (G) When an agreement is entered into pursuant to this
section, the legislative authority or board of commissioners
authorizing the agreement shall forward a copy of the agreement
to the director of development and to the tax commissioner within
fifteen days after the agreement is entered into.
If any agreement includes terms not provided for in section 5709.631 of the Revised Code
affecting the revenue of a city, local, or exempted
village school district or causing revenue to be foregone by the district,
including any compensation to be paid to the school district pursuant to
section
5709.82 of the Revised Code, those terms also shall be forwarded
in writing to the director of development along with the copy of the
agreement forwarded under this division. (H) After an agreement is entered into, the enterprise
shall file with each personal property tax return required to be
filed while the agreement is in effect, an informational return,
on a form prescribed by the tax commissioner for that purpose,
setting forth separately the property, and related costs and
values, exempted from taxation under the agreement. (I) An agreement entered into under this section may
include a provision requiring the enterprise to create one or
more temporary internship positions for students enrolled in a
course of study at a school or other educational institution in
the vicinity, and to create a scholarship or provide another form
of educational financial assistance for students holding such a
position in exchange for the student's commitment to work for the
enterprise at the completion of the internship.
Sec. 5709.73. (A) As used in this section and section
5709.74 of the Revised Code: (1) "Business day" means a day of the week excluding
Saturday, Sunday, and a legal holiday as defined in section 1.14
of the
Revised Code.
(2) "Further improvements" or
"improvements" means the
increase in the true value of
a parcel
of
real property
that
would first appear
on the tax list and duplicate of real and
public utility property
after
the effective date of a resolution
adopted under
this section
were it not for the exemption granted
by
that resolution.
For purposes of
division (B) of this section,
"improvements" do not include any
property used or to be used for
residential
purposes. (3) "Housing renovation" means a project carried out for
residential purposes.
(4) "Incentive district" has the same meaning as in section
5709.40 of the Revised Code, except that a blighted area is in the
unincorporated area of a township. (5) "Project" and "public infrastructure improvement" have
the same meanings as in section 5709.40 of the Revised Code. (B) A board of township trustees may, by unanimous
vote,
adopt a resolution that declares to be a public purpose any
public
infrastructure
improvements made that are necessary for the
development
of
certain parcels of land located in the
unincorporated area of
the
township. Except as otherwise provided
in division
(D) of
this section, the resolution may
exempt from
real
property
taxation not more than seventy-five per
cent of
further
improvements to a parcel of land which directly
benefits
from
such
public
infrastructure improvements; the
percentage
exempted shall
not, except as
otherwise provided in
division
(D)
of
this section,
exceed the estimated
percentage of the
incremental
demand placed
on the public
infrastructure
improvements that is
directly attributable to the
exempted
improvement.
For the
purposes of this division, a
public
infrastructure improvement
directly benefits a
parcel of land
only if
a
project on the
parcel places direct, additional
demand
on the
public
infrastructure improvement, or, if the public
infrastructure
improvement has not yet been
constructed, will
place direct,
additional demand on the public
infrastructure
improvement when
completed. The resolution shall specify the
percentage of the
further improvements to be exempted.
(C) A board of township trustees may adopt, by unanimous
vote, a resolution creating an incentive district and declaring
improvements to parcels within the district to be a public purpose
and exempt from taxation as provided in this section. The
district shall be located within the unincorporated area of the
township and shall not include any territory that is included
within a district created under division (B) of section 5709.78 of
the Revised Code. The resolution shall delineate the boundary of
the district and specifically identify each parcel within the
district. A district may not include any parcel that is or has
been exempted from taxation under division (B) of this section or
that is or has been within another district created under this
division. A resolution may create more than one such district,
and more than one resolution may be adopted under this division. Not later than thirty days prior to adopting a resolution under this division, if the township intends to apply for exemptions from taxation under section 5709.911 of the Revised Code on behalf of owners of real property located within the proposed incentive district, the board shall conduct a public hearing on the proposed resolution. Not later than thirty days prior to the public hearing, the board shall give notice of the public hearing and the proposed resolution by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed resolution. A resolution under this division shall specify the life of
the district and the percentage of the improvements to be exempted
and shall designate the public infrastructure improvements made or
to be made
that benefit or serve parcels in the district. A resolution adopted under this division may authorize the
use of service payments provided for in section 5709.74 of the
Revised Code for the purpose of housing renovations within the
district, provided that the resolution also designates public
infrastructure improvements that benefit or serve the district,
and that a project within the district places real property in use
for commercial or industrial purposes. Service payments may be
used to finance or support loans, deferred loans, and grants to
persons for the purpose of housing renovations within the
district. The resolution shall
designate the parcels within the
district that are eligible for
housing renovations. The
resolution shall state separately the
amount or the percentages of
the expected aggregate service
payments that are designated for
each public infrastructure
improvement and for the purpose of
housing renovations. Except with the
approval of the board of education of each
city, local, or
exempted village school district within the
territory of which the
district is or will be located, the life of
a district shall not
exceed ten years, and the percentage of
improvements to be
exempted shall not exceed seventy-five per
cent. With such
approval, the life of a district may be not more
than thirty
years, and the percentage of improvements to be
exempted may be
not more than one hundred per cent. Approval of a board of education shall be obtained in the
manner provided in division (D) of this section for exemptions
under division (B) of this section, except that the notice to the
board of education shall delineate the boundaries of the district,
specifically identify each parcel within the district, identify
each anticipated improvement in the district, provide an estimate
of the true value in money of each such improvement, specify the
life of the district and the percentage of improvements that would
be exempted, and indicate the date on which the board of township
trustees intends to adopt the resolution. A board of township trustees shall not adopt a resolution
under this division after June 30, 2007. (D) Improvements
with respect to a parcel may be exempted
from taxation
under division (B) of this section for up to
ten
years or, with the
approval of the board of education of the
city,
local, or exempted
village school district within
which the
parcel is located, for
up to
thirty
years. The percentage of the
improvements exempted
from
taxation
may, with such approval,
exceed seventy-five per
cent,
but shall
not exceed one hundred per
cent. Not later than
forty-five
business days prior to adopting a
resolution under this
section
declaring improvements to be a
public purpose,
the board
of
trustees shall deliver to the board
of education a
notice
stating
its intent to
adopt a resolution
making that declaration.
The
notice shall
identify the
parcels
for which improvements are to be exempted from taxation,
provide
an estimate of the true value in money of
the
improvements,
specify the period for which the improvements
would
be exempted
from
taxation and the percentage of the
improvements
that would be
exempted, and
indicate the date on
which the board
of trustees
intends to adopt the
resolution. The
board of
education, by
resolution adopted by a
majority of the
board, may
approve the
exemption for the period
or for the
exemption
percentage specified
in the notice, may
disapprove the
exemption
for the number of
years in excess of
ten, may disapprove
the
exemption for the
percentage of the
improvements to be
exempted in
excess of
seventy-five per cent,
or both, or may
approve the
exemption on
the condition that the
board of trustees
and the
board of
education negotiate an
agreement providing for
compensation to the
school district equal
in value to a percentage
of the amount of
taxes exempted in the
eleventh and subsequent
years of the
exemption period or, in the
case of exemption
percentages in
excess of seventy-five per cent,
compensation equal
in value to a
percentage of the taxes that
would be payable on the
portion of
the improvements in excess of
seventy-five per cent
were that
portion to be subject to
taxation. The board of
education shall
certify its resolution to
the board of trustees
not later than
fourteen days prior to the
date the board of
trustees intends to
adopt the resolution as
indicated in the
notice. If the board of
education approves the
exemption on the
condition that a
compensation agreement be
negotiated, the board
of education in
its resolution shall
propose a compensation
percentage. If the
board of education and
the board of trustees
negotiate a mutually
acceptable
compensation agreement, the
resolution may declare the
improvements a public purpose for the
number of years specified
in
the resolution or, in the case of
exemption percentages in
excess
of seventy-five per cent, for the
exemption percentage
specified
in the resolution. In either case,
if the board of
education and
the board of trustees fail to
negotiate a mutually
acceptable
compensation agreement, the
resolution may declare the
improvements a public purpose for not
more than ten years, but
shall not exempt more than seventy-five
per cent of the
improvements from taxation, or, in the case of a
resolution
adopted under division (B) of this section, not more
than the
estimated
percentage
of the incremental demand as
otherwise
prescribed by division (B) of this
section
if that percentage is
less
than seventy-five
per cent. If the board of education fails
to
certify a resolution
to the board of trustees within the time
prescribed by this
section, the board of trustees thereupon may
adopt the resolution
and may declare the improvements a public
purpose for up to thirty
years or, in the case of exemption
percentages proposed in excess
of seventy-five per cent, for the
exemption percentage specified
in the resolution. The board of
township trustees may adopt the
resolution at any time after the
board of education certifies its
resolution approving the
exemption to the board of township
trustees, or, if the board of
education approves the exemption on
the condition that a
mutually
acceptable compensation agreement be
negotiated, at any
time after
the compensation agreement is agreed
to by the board
of education
and the board of township trustees. If a board of education has adopted a resolution waiving
its
right to approve exemptions from taxation and the resolution
remains in effect, approval of such exemptions by the board of
education is not required under
this division. If a
board of
education has adopted a resolution
allowing a board of
township
trustees to deliver the notice
required under
this division
fewer
than
forty-five business days prior to adoption of the resolution
by
the board
of township trustees, the board of
township trustees
shall deliver the notice to the board of
education not later than
the number of days prior to such
adoption as prescribed by the
board of education in its
resolution. If a board of education
adopts a resolution waiving
its right to approve exemptions or
shortening the notification
period, the board of education shall
certify a copy of the
resolution to the board of township
trustees. If the board of
education rescinds such a resolution,
it shall certify notice of
the rescission to the board of township
trustees. If the board of trustees is not required by
this
division
to
notify the board of education
of the
board of trustees' intent to
declare improvements to be a
public
purpose, the board of trustees
shall comply with the notice
requirements imposed under section
5709.83 of the Revised Code
before taking formal action to adopt
the resolution making that
declaration, unless the board of
education has adopted a
resolution
under that section waiving its
right to receive such a
notice. (E) An exemption
from taxation granted under this
section
commences
with the tax year in which an improvement
first appears
on the tax list and duplicate of real and public
utility property
and that begins after the effective date of the
resolution.
Except as otherwise provided in this division,
the exemption ends
on the date specified in the resolution as
the
date the
improvement ceases to be a public purpose
or the
incentive
district expires, or ends
on the
date on which
the
public
infrastructure improvements
and housing renovations are
paid in
full from
the
township public
improvement tax increment
equivalent
fund
established under
section 5709.75 of the Revised
Code,
whichever
occurs first. The exemption of an improvement with
respect to a parcel may end on a
later date, as
specified in the
resolution, if the board of
township trustees and
the board
of
education of the city, local,
or exempted village
school
district
within which
the
parcel is located
have entered into a
compensation agreement
under
section 5709.82
of the Revised Code
with respect to the
improvement
or district
and the board of
education has approved
the term of
the exemption
under division
(D) of this
section, but in
no case shall
the improvement be
exempted
from taxation for more
than thirty
years. The board of
township
trustees may, by
majority vote,
adopt a resolution
permitting the
township to enter
into such
agreements as the board
finds
necessary or appropriate
to provide
for the construction
or
undertaking of
public
infrastructure improvements
and housing
renovations. Any
exemption shall
be claimed and allowed
in the
same or a similar
manner as in the
case of other real
property
exemptions. If an
exemption status
changes during a tax
year, the
procedure for the
apportionment of
the taxes for that
year is the
same as in the
case of other
changes in tax exemption
status
during the year. (F) The board
of township trustees may issue the notes of
the township to finance
all costs pertaining to the construction
or undertaking of public
infrastructure improvements
and housing
renovations made pursuant to this section. The notes
shall be
signed by the
board and attested by the signature of the
township
clerk, shall
bear interest not to exceed the rate
provided in
section 9.95 of
the Revised Code, and are not subject
to Chapter
133. of the
Revised Code. The resolution authorizing
the issuance
of the
notes shall pledge the funds of the township
public
improvement
tax increment equivalent fund established
pursuant to
section
5709.75 of the Revised Code to pay the
interest on and
principal
of the notes. The notes, which may
contain a clause
permitting
prepayment at the option of the board,
shall be offered
for sale
on the open market or given to the
vendor or contractor
if no
sale is made. (G) The township, not later than fifteen days after the
adoption of a resolution
under this
section, shall submit to the
director of development a copy of
the
resolution. On or before
the thirty-first day of March
of each
year,
the township shall
submit a status report to the director
of
development. The
report shall indicate, in the manner
prescribed by the director,
the progress of the project during
each
year that the exemption
remains in effect, including a
summary of the receipts from
service payments in lieu of taxes;
expenditures of money from
funds created under section 5709.75 of
the Revised Code; a
description of the public infrastructure
improvements
and housing
renovations financed with such
expenditures; and a quantitative
summary of
changes in employment
and private investment resulting
from each
project. (H) Nothing in this section shall be construed to prohibit a
board of township trustees from declaring to be a public purpose
improvements with respect to more than one parcel. (I) A board of township trustees that adopted a resolution
under this section prior to July 21, 1994, may amend that
resolution to include any additional public infrastructure
improvement. A board of township trustees that seeks by such an
amendment to utilize money from its township public improvement
tax increment equivalent fund for land acquisition in aid of
industry, commerce, distribution, or research, demolition on
private property, or stormwater and flood remediation projects may
do so provided that the board currently is a party to a
hold-harmless agreement with the board of education of the city,
local, or exempted village school district within the territory of
which are located the parcels that are subject to an exemption.
For the purposes of this division, a "hold-harmless agreement"
means an agreement under which the board of township trustees
agrees to compensate the school district for one hundred per cent
of the tax revenue that the school district would have received
from further improvements to parcels designated in the resolution
were it not for the exemption granted by the resolution.
Sec. 5709.74. A township that has declared an improvement
to
be a public purpose under section 5709.73 of the Revised Code
may
require the owner of the parcel to make annual service
payments in
lieu of taxes to the county treasurer on or before
the final dates
for payment of real property taxes. Each payment
shall be charged
and collected in the same manner and in the same
amount as the
real property taxes that would have been charged
and payable
against any improvement made on the parcel if it were
not exempt
from taxation. If any reduction in the levies
otherwise
applicable to the exempt property is made by the county
budget
commission under section 5705.31 of the Revised Code, the
amount
of the service payment in lieu of taxes shall be
calculated as if
a reduction in levies had not been made. A
township shall not
require an owner to make annual service
payments in lieu of taxes
pursuant to this section after the date
on which the township has
been paid back in full for the public
infrastructure improvements
made pursuant to sections 5709.73 to 5709.75 of the
Revised Code. Moneys collected as service payments in lieu of taxes shall
be distributed at the same time and in the same manner as real
property tax payments except that. However, subject to section 5709.913 of the Revised Code, the entire amount so collected
shall be distributed to the township in which the improvement is
located. If a parcel upon which moneys are collected as service
payments in lieu of taxes is annexed to a municipal corporation,
the service payments shall continue to be collected and
distributed to the township in which the parcel was located
before
its annexation until the township is paid back in full for
the
cost of
any public infrastructure improvements it made on the
parcel. The
treasurer shall maintain a record of the service
payments in lieu
of taxes made from property in each township. Nothing in this section or section 5709.73 of the Revised
Code affects the taxes levied against that portion of the value
of
any parcel of property that is not exempt from taxation.
Sec. 5709.77. As used in sections 5709.77 to 5709.81 of
the
Revised Code: (A) "Business day" means a day of the week excluding
Saturday, Sunday, and a legal holiday as defined in section
1.14
of the Revised Code. (B) "Fund" means to provide for the payment of the debt
service on and the expenses relating to an outstanding obligation
of the county.
(C) "Housing renovation" means a project carried out for
residential purposes. (D) "Improvement" means the increase in the true value of
a
parcel of real property
that would first
appear on the tax list
and duplicate of real and public utility
property after the
effective date of a
resolution adopted under
section 5709.78 of
the Revised Code
were it not for the exemption
granted by that
resolution. "Improvement"
does not include
a public
infrastructure
improvement.
For purposes of division (A) of
section 5709.78 of the Revised Code, "improvement" does not
include any property used or to be used for residential purposes. (E) "Incentive district" has the same meaning as in section
5709.40 of the Revised Code, except that a blighted area is in the
unincorporated territory of a county. (F) "Refund" means to fund and retire an outstanding
obligation of the county. (G) "Project" and "public infrastructure improvement" have
the same meanings as in section 5709.40 of
the Revised Code.
Sec. 5709.78. (A) A board of county commissioners may,
by
resolution, declare improvements to
certain parcels of
real
property
located in the unincorporated territory of the
county to
be a
public purpose. Except as otherwise provided in
division
(C)
of this section, not more than
seventy-five per cent of
an
improvement thus declared to be a
public purpose may be
exempted
from real property taxation; the
percentage exempted
shall not,
except as otherwise provided in
those divisions,
exceed
the
estimated percentage of the
incremental demand placed
on the
public infrastructure
improvements that is directly
attributable
to the exempted
improvement. The resolution shall
specify the
percentage of the
improvement to be exempted.
A resolution adopted under this division shall designate
the
specific public infrastructure improvements made, to be made,
or
in the process of being made by the county that directly
benefit,
or that once made will directly benefit, the parcels for which
improvements are declared to be a public purpose. For
the
purposes of this division, a public infrastructure improvement
directly benefits such a parcel only if a project on the parcel
places
direct, additional demand on the public infrastructure
improvement
or, if the public infrastructure improvement has not
yet been
completed, will place direct, additional demand on the
public
infrastructure improvement once it is completed. The
service
payments provided for in section 5709.79 of the Revised
Code shall
be used to finance the public infrastructure
improvements
designated in the resolution.
(B) A board of county commissioners may adopt a resolution
creating an incentive district and declaring improvements to
parcels within the district to be a public purpose and exempt from
taxation as provided in this section. The district shall be
located within the unincorporated territory of the county and
shall not include any territory that is included within a district
created under division (C) of section 5709.73 of the Revised Code.
The resolution shall delineate the boundary of the district and
specifically identify each parcel within the district. A district
may not include any parcel that is or has been exempted from
taxation under division (A) of this section or that is or has been
within another district created under this division. A resolution
may create more than one such district, and more
than one
resolution may be adopted under this division. Not later than thirty days prior to adopting a resolution under this division, if the county intends to apply for exemptions from taxation under section 5709.911 of the Revised Code on behalf of owners of real property located within the proposed incentive district, the board of county commissioners shall conduct a public hearing on the proposed resolution. Not later than thirty days prior to the public hearing, the board shall give notice of the public hearing and the proposed resolution by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed resolution. The board also shall provide the notice by first class mail to the clerk of each township in which the proposed incentive district will be located. A
resolution under this division shall specify the life of
the
district and the percentage of the improvements to be exempted
and
shall designate the public infrastructure improvements made or
to be made
that
benefit or serve parcels in the district. A resolution adopted under this division may authorize the
use of service payments provided for in section 5709.79 of the
Revised Code for the purpose of housing renovations within the
district, provided that the resolution also designates public
infrastructure improvements that benefit or serve the district,
and that a project within the district places real property in use
for commercial or industrial purposes. Service payments may be
used to finance or support loans, deferred loans, and grants to
persons for the purpose of housing renovations within the
district. The resolution shall
designate the parcels within the
district that are eligible for
housing renovations. The
resolution shall state separately the
amount or the percentages of
the expected aggregate service
payments that are designated for
each public infrastructure
improvement and for the purpose of
housing renovations. Except with the
approval of the board of education of each
city, local, or
exempted village school district within the
territory of which the
district is or will be located, the life of
a district shall not
exceed ten years, and the percentage of
improvements to be
exempted shall not exceed seventy-five per
cent. With such
approval, the life of a district may be not more
than thirty
years, and the percentage of improvements to be
exempted may be
not more than one hundred per cent. Approval of a board of education shall be obtained in the
manner provided in division (C) of this section for exemptions
under division (A) of this section, except that the notice to the
board of education shall delineate the boundaries of the district,
specifically identify each parcel within the district, identify
each anticipated improvement in the district, provide an estimate
of the true value in money of each such improvement, specify the
life of the district and the percentage of improvements that would
be exempted, and indicate the date on which the board of county
commissioners intends to adopt the resolution. A board of county commissioners shall not adopt a resolution
under this division after June 30, 2007. (C)(1) Improvements
with respect to a parcel may be
exempted
from taxation
under division (A) of this section for up
to
ten
years or,
with the approval of the board of education of
the
city,
local, or
exempted village school district within
which the
parcel is
located, for
up to thirty
years. The percentage of the
improvements exempted
from taxation
may, with such approval,
exceed seventy-five per
cent, but shall
not exceed one hundred per
cent. Not later than
forty-five
business days prior to adopting a
resolution under this
section
declaring improvements to be a
public purpose,
the board of
county
commissioners shall deliver to
the board of
education a notice
stating its intent to
adopt a
resolution making that declaration.
The
notice shall
identify the
parcels for which improvements are to be exempted from taxation,
provide an estimate of
the true value in money of
the
improvements,
specify the period
for which the improvements
would
be exempted from taxation and the
percentage of the
improvements
that would be
exempted, and
indicate the date on
which the board
of
county
commissioners
intends to adopt the
resolution.
The board
of
education, by
resolution adopted by a
majority of the
board,
may
approve the
exemption for the period
or for the
exemption
percentage specified
in the notice, may
disapprove the
exemption
for the number of
years in excess of
ten, may disapprove
the
exemption for the
percentage of the
improvements to be
exempted in
excess of
seventy-five per cent,
or both, or may
approve the
exemption on
the condition that the
board of
county
commissioners
and the
board
of education negotiate an
agreement
providing for
compensation to
the school district equal
in value
to a percentage
of the amount
of taxes exempted in the
eleventh
and subsequent
years of the
exemption period or, in the
case of
exemption
percentages in
excess of seventy-five per cent,
compensation equal
in value to a
percentage of the taxes that
would be payable on the
portion of
the improvements in excess of
seventy-five per cent
were that
portion to be subject to
taxation.
The board of
education shall
certify its resolution to
the board
of
county
commissioners not
later than fourteen days prior to
the date
the
board of
county
commissioners intends to adopt its
resolution as
indicated in the
notice. If the board of education
approves the
exemption on the
condition that a compensation
agreement be
negotiated, the board
of education in its resolution
shall propose
a compensation
percentage. If the board of
education and the
board of
county
commissioners negotiate a mutually
acceptable
compensation
agreement, the resolution of the board of
county
commissioners may
declare the improvements a public purpose for
the number of years
specified in that resolution or, in the case
of exemption
percentages in excess of seventy-five per cent, for
the exemption
percentage specified in the resolution. In either
case, if the
board of education and the board of
county
commissioners
fail to
negotiate a mutually acceptable compensation
agreement,
the
resolution may declare the improvements a public
purpose for
not
more than ten years, but shall not exempt more
than
seventy-five
per cent of the improvements from taxation, or,
in
the case of a
resolution adopted under division (A) of this
section, not
more
than the estimated percentage
of the incremental
demand as
otherwise
prescribed by
division (A)
of this
section
if
that percentage is less
than
seventy-five
per cent. If the board
of education fails to certify
a resolution
to the board of
county
commissioners within the time
prescribed by
this section, the
board of
county commissioners thereupon
may
adopt the resolution
and may
declare the improvements a public
purpose for up to thirty
years
or, in the case of exemption
percentages proposed in excess
of
seventy-five per cent, for the
exemption percentage specified
in
the resolution. The board of
county commissioners may adopt
the
resolution at any time after
the board of education certifies
its
resolution approving the
exemption to the board of county
commissioners, or, if the board
of education approves the
exemption on the condition that a
mutually acceptable compensation
agreement be negotiated, at any
time after the compensation
agreement is agreed to by the board
of
education and the board of
county commissioners. (2) If a board of education has adopted a resolution
waiving
its right to approve exemptions from taxation and the
resolution
remains in effect, approval of such exemptions by the
board of
education is not required under division
(C)(1) of
this section.
If a
board of education has adopted a resolution
allowing a board
of
county commissioners to deliver the notice
required under
division
(C)(1) of this section fewer
than
forty-five business
days prior to approval of the resolution
by
the board of county
commissioners, the board of
county
commissioners shall deliver the
notice to the board of
education
not later than the number of days
prior to such
approval as
prescribed by the board of education in
its
resolution. If a
board of education adopts a resolution
waiving
its right to
approve exemptions or shortening the
notification
period, the
board of education shall certify a copy
of the
resolution to the
board of county commissioners. If the
board of
education rescinds
such a resolution, it shall certify
notice of
the rescission to
the board of county commissioners. (D) An exemption
from taxation granted under this
section
commences
with the tax year in which an improvement
first appears
on the tax list and duplicate of real and public
utility property
and that begins after the effective date of the
resolution.
Except
as otherwise provided in this division,
the exemption ends
on the
date specified in the resolution as
the
date the
improvement
ceases to be a public purpose
or the
incentive
district expires,
or
ends on the
date
on which the
county can no
longer require
annual service
payments
in lieu of
taxes under
section 5709.79 of
the Revised
Code,
whichever occurs
first. The
exemption of an
improvement with respect to a parcel may end on a
later
date, as
specified
in the resolution, if the board of
commissioners
and the
board of
education of the city, local, or
exempted
village school
district
within
which the
parcel is
located
have entered into a
compensation
agreement under section
5709.82
of the Revised Code
with respect
to the improvement
or
district
and the board of
education has approved the
term of the
exemption
under division
(C)(1) of this section, but in no case
shall the
improvement be
exempted from
taxation for
more than
thirty years.
Exemptions
shall be
claimed
and allowed in the same
or a similar
manner as in
the
case of
other real property
exemptions. If an
exemption
status
changes
during a tax year, the
procedure for the
apportionment of
the
taxes for that year is the
same as in the
case of other
changes in
tax exemption status
during the year. (E) If the board of
county commissioners is not required
by
this section to notify the board of
education
of the board of
county commissioners' intent to declare
improvements to
be a
public purpose, the board of
county
commissioners shall comply
with
the notice requirements imposed
under section 5709.83 of the
Revised Code before taking formal
action to adopt the resolution
making that declaration, unless the
board of education has adopted
a
resolution
under that section
waiving its right to receive such
a notice. (F) The county, not later than fifteen days after the
adoption of a resolution
under this
section, shall submit to the
director of development a copy of
the
resolution. On or before
the thirty-first day of March
of each
year,
the county shall
submit a status report to the director of
development. The
report
shall indicate, in the manner
prescribed by the director,
the
progress of the project during
each
year that
an exemption
remains in effect, including a
summary of the receipts from
service payments in lieu of taxes;
expenditures of money from
funds created under section 5709.75 of
the Revised Code; a
description of the public infrastructure
improvements
and housing
renovations financed with such
expenditures; and a quantitative
summary of
changes in employment
and private investment resulting
from each
project. (G) Nothing in this section shall be construed to prohibit a
board of county commissioners from declaring to be a public
purpose improvements with respect to more than one parcel.
Sec. 5709.79. A
board of county
commissioners that adopts a
resolution under
section 5709.78 of the Revised Code shall in the
resolution
require that the owner of the improvement make annual
service
payments in lieu of taxes to the county treasurer on or
before
the final dates for payment of real property taxes. Each
such
payment shall be charged and collected in the same manner and
in
the same amount as the real property taxes that would have been
charged and payable against the improvement if its value were not
exempt from taxation. If any reduction in the levies otherwise
applicable to the improvement is made by the county budget
commission under section 5705.31 of the Revised Code, the amount
of the service payment in lieu of taxes shall be calculated as if
the reduction in levies had not been made. The county shall not require the owner to make annual
service
payments in lieu of taxes pursuant to this section after
the date
on which one of the following occurs: (A) If bonds or notes were not issued under section
307.082
or 5709.81 of the Revised Code for any public
infrastructure
improvements benefiting the
parcel on which the
improvement
is
located,
or for any housing renovations within an incentive
district, and if service payments were not pledged
pursuant to
division (B) of section 5709.81 of the Revised Code,
the date the
county has collected sufficient money in the
applicable account of
the redevelopment tax equivalent fund to
pay the cost of
constructing or repairing the public
infrastructure improvements
designated in, or the housing renovations authorized by, the
resolution adopted
under section 5709.78 of the
Revised Code; (B) If service payments were pledged under division (B) of
section 5709.81 of the Revised Code to secure payment of any
obligation issued to finance the public infrastructure
improvement
and housing renovations, the date the purposes for which the
payments were
pledged are paid in full; (C) If bonds or notes were issued under section 307.082 or
5709.81 of the Revised Code, the date the interest on and
principal of such bonds and notes have been paid in full. Money collected as service payments in lieu of taxes shall
be
distributed at the same time and in the same manner as real
property tax payments except that. However, subject to section 5709.914 of the Revised Code, the entire amount so collected
shall be distributed to the county in which the
parcel is
located.
The county treasurer shall maintain a record of the
service
payments in lieu of taxes made for each
parcel. If
a
parcel upon
which moneys are collected as service payments
in lieu
of taxes
is annexed to a municipal corporation, the
service
payments shall
continue to be collected and distributed to
the
county until the
date described in division (A), (B), or (C)
of
this section. Nothing in this section or section 5709.78 of the Revised
Code affects the taxes levied against that portion of the value
of
any
parcel that is not exempt from taxation.
Sec. 5709.91. Service payments in lieu of taxes required under sections 725.04, 5709.42, 5709.74, and 5709.79 of the Revised Code, and service charges in lieu of taxes required under sections 1728.11 and 1728.111 of the Revised Code, shall be treated in the same manner as taxes for all purposes of the lien described in section 323.11 of the Revised Code, including but not limited to, the priority and enforcement of the lien and the collection of the service payments or service charges secured by the lien.
Sec. 5709.911. (A)(1) A municipal corporation, township, or county that has enacted an ordinance or resolution under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code or that has entered into an agreement referred to in section 725.02 or 1728.07 of the Revised Code may file an application for exemption under those sections in the same manner as other real property tax exemptions, notwithstanding the indication in division (A) of section 5715.27 of the Revised Code that the owner of the property may file the application.
(2) Except as provided in division (B) of this section, if the application for exemption under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed by a municipal corporation, township, or county and more than one real property tax exemption applies by law to the property or a portion of the property, both of the following apply:
(a) An exemption granted under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code shall be subordinate to an exemption with respect to the property or portion of the property granted under any other provision of the Revised Code.
(b) Neither service payments in lieu of taxes under section 725.04, 5709.42, 5709.74, or 5709.79 of the Revised Code, nor service charges in lieu of taxes under section 1728.11 or 1728.111 of the Revised Code, shall be required with respect to the property or portion of the property that is exempt from real property taxes under that other provision of the Revised Code during the effective period of the exemption.
(B)(1) If the application for exemption under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed by the owner of the property or by a municipal corporation, township, or county with the owner's written consent attached to the application, and if more than one real property tax exemption applies by law to the property or a portion of the property, no other exemption shall be granted for the portion of the property already exempt under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code unless the municipal corporation, township, or county that enacted the authorizing ordinance or resolution for the earlier exemption provides its duly authorized written consent to the subsequent exemption by means of a duly enacted ordinance or resolution.
(2) If the application for exemption under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code is filed by a municipal corporation, township, or county and approved by the tax commissioner, if the owner of the property subsequently provides written consent to the exemption and the consent is filed with the tax commissioner, and if more than one real property tax exemption applies by law to the property or a portion of the property, no other exemption shall be granted for the portion of the property already exempt under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code unless the municipal corporation, township, or county that enacted the authorizing ordinance or resolution for the earlier exemption provides its duly authorized written consent to the subsequent exemption by means of a duly enacted ordinance or resolution.
(C)(1) After the tax commissioner has approved or partially approved an application for exemption filed by or with the consent of a property owner under the circumstances described in division (B)(1) of this section, the municipal corporation, township, county, or property owner shall file a notice with the county recorder for the county in which the property is located that clearly identifies the property and the owner of the property and states that the property, regardless of future use or ownership, remains liable for any service payments or service charges required by the exemption until the terms of the exemption have been satisfied, unless the municipal corporation, township, or county consents to the subsequent exemption and relinquishes its right to collect the service payments or service charges as provided in division (B)(1) of this section. The county recorder's office shall charge a fee of fourteen dollars to record the notice, the proceeds of which shall be retained by the county.
(2) If a property owner subsequently provides written consent to an exemption under the circumstances described in division (B)(2) of this section, the municipal corporation, township, county, or property owner shall file notice with the county recorder for the county in which the property is located that clearly identifies the property and the owner of the property and states that the property, regardless of future use or ownership, remains liable for any service payments or service charges required by the exemption until the terms of the exemption have been satisfied, unless the municipal corporation, township, or county consents to the subsequent exemption and relinquishes its right to collect the service payments or service charges as provided in division (B)(2) of this section. The county recorder's office shall charge a fee of fourteen dollars to record the notice, the proceeds of which shall be retained by the county.
(D) Upon filing of the notice with the county recorder, the provisions of division (B) of this section are binding on all future owners of the property or portion of the property, regardless of how the property is used. Failure to file the notice with the county recorder relieves future owners of the property from the obligation to make service payments in lieu of taxes under section 725.04, 5709.42, 5709.74, or 5709.79 of the Revised Code or service charges in lieu of taxes under section 1728.11 or 1728.111 of the Revised Code, if the property or a portion of the property later qualifies for exemption under any other provision of the Revised Code. Failure to file the notice does not, however, relieve the owner of the property, at the time the application for exemption is filed, from making those payments or charges.
Sec. 5709.912. The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code. Sec. 5709.913. (A) As used in this section:
(1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution creating the incentive district referred to in division (B) of this section was enacted or adopted, as reflected in the exempt tax list or the general tax list and duplicate of real and public utility property.
(2) "Sexennial reappraisal and triennial update" means the reappraisal and update referred to in section 5715.24 of the Revised Code. (B)
This section applies to any parcel of real property that is located within an incentive district created by a municipal corporation or township under section 5709.40 or 5709.73 of the Revised Code and concerning which the municipal corporation or township applied for an exemption from taxation on behalf of the property owner under section 5709.911 of the Revised Code.
(C) Each time a county auditor's sexennial reappraisal or triennial update of the assessed value of a parcel of real property to which this section applies results in an increase in such assessed value, the county auditor shall determine the following amounts:
(1) The amount of the increase in assessed value that is attributable to the base real property;
(2) The amount determined under division (C)(1) of this section multiplied by the percentage of improvements in the incentive district to be exempted from taxation under section 5709.40 or 5709.73 of the Revised Code, as applicable;
(3) The product of the amount calculated under division (C)(2) of this section multiplied by the rate of the taxes levied by the county within the ten-mill limitation the proceeds of which are deposited in the county general fund;
(4) The product of the amount calculated under division (C)(3) of this section multiplied by one-half.
(D) For any tax year that the owner of a parcel of real property referred to in division (B) of this section is required to make service payments in lieu of taxes under section 5709.42 or 5709.74 of the Revised Code, a portion of the total amount of payments made for the year equal to the amount calculated under division (C)(4) of this section shall be distributed to the county treasury to the credit of the county general fund in lieu of distribution to the municipal public improvement tax increment equivalent fund or the township public improvement tax increment equivalent fund, as applicable. If the service payments for the year are paid in two installments, the required distribution to the county treasury also shall be made in two installments. (E)(1) Division (D) of this section does not apply if the municipal corporation or township enters into an agreement with the county that provides that such division does not apply. The agreement may provide for payments to the county by the municipal corporation or township. (2) Upon entering into an agreement under division (E)(1) of this section, the municipal corporation or township shall provide written notice of it to the county auditor of the county that is a party to the agreement and the tax commissioner. (F) With respect to a parcel of real property to which this section applies, the tax commissioner shall notify the county auditor of the county in which the parcel is located when a municipal corporation or township has applied for an exemption from taxation on behalf of the property owner and the exemption has been granted under section 5715.27 of the Revised Code.
Sec. 5709.914. (A) As used in this section:
(1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the incentive district referred to in division (B) of this section was adopted, as reflected in the exempt tax list or the general tax list and duplicate of real and public utility property.
(2) "Sexennial reappraisal and triennial update" means the reappraisal and update referred to in section 5715.24 of the Revised Code. (B)
This section applies to any parcel of real property that is located within an incentive district created by a county under section 5709.78 of the Revised Code and concerning which the county applied for an exemption from taxation on behalf of the property owner under section 5709.911 of the Revised Code.
(C) Each time a county auditor's sexennial reappraisal or triennial update of the assessed value of a parcel of real property to which this section applies results in an increase in such assessed value, the county auditor shall determine the following amounts:
(1) The amount of the increase in assessed value that is attributable to the base real property;
(2) The amount determined under division (C)(1) of this section multiplied by the percentage of improvements in the incentive district to be exempted from taxation under section 5709.78 of the Revised Code;
(3) The product of the amount calculated under division (C)(2) of this section multiplied by the rate of the taxes levied within the ten-mill limitation by the township in which the parcel is located the proceeds of which are deposited in the general fund of the township;
(4) The product of the amount calculated under division (C)(3) of this section multiplied by one-half.
(D) For any tax year that the owner of a parcel of real property referred to in division (B) of this section is required to make service payments in lieu of taxes under section 5709.79 of the Revised Code, a portion of the total amount of payments made for the year equal to the amount calculated under division (C)(4) of this section shall be distributed to the general fund of the township in which the parcel is located in lieu of distribution to the county redevelopment tax equivalent fund. If the service payments for the year are paid in two installments, the required distribution to the general fund of the township also shall be made in two installments. (E)(1) Division (D) of this section does not apply if the county enters into an agreement with the township that provides that such division does not apply. The agreement may provide for payments to the township by the county. (2) Upon entering into an agreement under division (E)(1) of this section, the board of county commissioners of the county shall provide written notice of it to the county auditor and the tax commissioner. (F) With respect to a parcel of real property to which this section applies, the tax commissioner shall notify the county auditor of the county in which the parcel is located when the county has applied for an exemption from taxation on behalf of the property owner and the exemption has been granted under section 5715.27 of the Revised Code.
Section 2. That existing sections 109.42, 122.18, 122.65, 5709.40, 5709.42, 5709.62, 5709.63, 5709.631, 5709.632, 5709.73, 5709.74, 5709.77, 5709.78, and 5709.79 of the Revised Code are hereby repealed.
Section 3. That Section 2 of Sub. S.B. 186 of the 123rd General Assembly is hereby repealed. Section 4. It is the intent of Section 3 of this act to prevent the repeal of sections 122.13, 122.131, 122.132, 122.133, 122.134, 122.135, and 122.136 of the Revised Code that was to have taken effect December 31, 2004, and thereby to remove the limitation imposed by such repeal upon the continued existence of those sections. This intent is not affected by the rule of statutory interpretation contained in section 1.57 of the Revised Code.
Section 5. That Sections 38, 38.18, and 38.20 of Am. Sub. H.B. 95 of the 125th General Assembly be amended to read as follows: Sec. 38. DEV DEPARTMENT OF DEVELOPMENT
GRF |
195-321 |
|
Operating Expenses |
|
$ |
2,695,236 |
|
$ |
3,020,115 |
GRF |
195-401 |
|
Thomas Edison Program |
|
$ |
16,634,934 |
|
$ |
16,334,934 |
GRF |
195-404 |
|
Small Business Development |
|
$ |
1,740,722 |
|
$ |
1,740,722 |
GRF |
195-405 |
|
Minority Business Development Division |
|
$ |
1,620,755 |
|
$ |
1,669,378 |
GRF |
195-407 |
|
Travel and Tourism |
|
$ |
6,049,345 |
|
$ |
7,049,345 |
GRF |
195-410 |
|
Defense Conversion Assistance |
|
$ |
1,500,000 |
|
$ |
0 |
GRF |
195-412 |
|
Business Development Grants |
|
$ |
8,905,530 |
|
$ |
8,905,530 |
GRF |
195-414 |
|
First Frontier Match |
|
$ |
389,987 |
|
$ |
389,987 |
GRF |
195-415 |
|
Economic Development Division and Regional Offices |
|
$ |
5,594,975 |
|
$ |
5,594,975 |
GRF |
195-416 |
|
Governor's Office of Appalachia |
|
$ |
4,372,324 |
|
$ |
4,372,324 |
GRF |
195-417 |
|
Urban/Rural Initiative |
|
$ |
589,390 |
|
$ |
589,390 |
GRF |
195-422 |
|
Third Frontier Action Fund |
|
$ |
16,790,000 |
|
$ |
16,790,000 |
GRF |
195-426 |
|
Clean Ohio Administration |
|
$ |
518,730 |
|
$ |
518,730 |
GRF |
195-432 |
|
International Trade |
|
$ |
4,492,713 |
|
$ |
4,492,713 |
GRF |
195-434 |
|
Investment in Training Grants |
|
$ |
12,227,500 |
|
$ |
12,227,500 |
GRF |
195-436 |
|
Labor/Management Cooperation |
|
$ |
811,869 |
|
$ |
811,869 |
GRF |
195-497 |
|
CDBG Operating Match |
|
$ |
1,107,400 |
|
$ |
1,107,400 |
GRF |
195-498 |
|
State Energy Match |
|
$ |
100,000 |
|
$ |
100,000 |
GRF |
195-501 |
|
Appalachian Local Development Districts |
|
$ |
380,080 |
|
$ |
380,080 |
GRF |
195-502 |
|
Appalachian Regional Commission Dues |
|
$ |
238,274 |
|
$ |
246,803 |
GRF |
195-507 |
|
Travel
and Tourism Grants |
|
$ |
1,025,000 |
|
$ |
1,025,000 |
GRF |
195-515 |
|
Economic Development Contingency |
|
$ |
10,000,000 |
|
$ |
10,000,000 |
GRF |
195-516 |
|
Shovel Ready Sites |
|
$ |
2,500,000 |
|
$ |
2,500,000 |
GRF |
195-905 |
|
Third Frontier Research & Commercialization General Obligation Debt Service |
|
$ |
0 |
|
$ |
7,360,000 |
TOTAL GRF General Revenue Fund |
|
$ |
100,284,764 |
|
$ |
107,226,795 |
General Services Fund Group
135 |
195-605 |
|
Supportive Services |
|
$ |
7,417,068 |
|
$ |
7,539,686 |
136 |
195-621 |
|
International Trade |
|
$ |
24,915 |
|
$ |
24,915 |
685 |
195-636 |
|
General Reimbursements |
|
$ |
1,316,012 |
|
$ |
1,232,530 |
TOTAL GSF General Services Fund |
|
|
|
|
|
|
Group |
|
$ |
8,757,995 |
|
$ |
8,797,131 |
Federal Special Revenue Fund Group
3K8 |
195-613 |
|
Community Development Block Grant |
|
$ |
65,000,000 |
|
$ |
65,000,000 |
3K9 |
195-611 |
|
Home Energy Assistance Block Grant |
|
$ |
85,036,000 |
|
$ |
85,036,000 |
3K9 |
195-614 |
|
HEAP Weatherization |
|
$ |
16,219,479 |
|
$ |
16,219,479 |
3L0 |
195-612 |
|
Community Services Block Grant |
|
$ |
25,235,000 |
|
$ |
25,235,000 |
3V1 |
195-601 |
|
HOME Program |
|
$ |
40,000,000 |
|
$ |
40,000,000 |
308 |
195-602 |
|
Appalachian Regional Commission |
|
$ |
350,200 |
|
$ |
350,200 |
308 |
195-603 |
|
Housing and Urban Development |
|
$ |
5,000,000 |
|
$ |
5,000,000 |
308 |
195-605 |
|
Federal Projects |
|
$ |
15,300,248 |
|
$ |
15,300,248 |
308 |
195-609 |
|
Small Business Administration |
|
$ |
4,196,381 |
|
$ |
4,296,381 |
308 |
195-618 |
|
Energy Federal Grants |
|
$ |
3,397,659 |
|
$ |
3,397,659 |
335 |
195-610 |
|
Oil Overcharge |
|
$ |
8,500,000 |
|
$ |
8,500,000 |
380 |
195-622 |
|
Housing Development Operating |
|
$ |
5,606,080 |
|
$ |
5,667,627 |
TOTAL FED Federal Special Revenue |
|
|
|
|
|
|
Fund Group |
|
$ |
273,841,047 |
|
$ |
274,002,594 |
State Special Revenue Fund Group
4F2 |
195-639 |
|
State Special Projects |
|
$ |
540,183 |
|
$ |
290,183 |
4H4 |
195-641 |
|
First Frontier |
|
$ |
500,000 |
|
$ |
500,000 |
4S0 |
195-630 |
|
Enterprise Zone Operating |
|
$ |
211,900 |
|
$ |
211,900 |
4S1 |
195-634 |
|
Job Creation Tax Credit Operating |
|
$ |
375,800 |
|
$ |
375,800 |
4W1 |
195-646 |
|
Minority Business Enterprise Loan |
|
$ |
2,580,597 |
|
$ |
2,580,597 |
444 |
195-607 |
|
Water and Sewer Commission Loans |
|
$ |
523,775 |
|
$ |
523,775 |
445 |
195-617 |
|
Housing Finance Operating |
|
$ |
5,040,843 |
|
$ |
4,983,738 |
450 |
195-624 |
|
Minority Business Bonding Program Administration |
|
$ |
13,563 |
|
$ |
13,563 |
451 |
195-625 |
|
Economic Development Financing Operating |
|
$ |
2,358,310 |
|
$ |
2,358,310 |
5AR |
195-674 |
|
Industrial Site Improvements |
|
$ |
0 |
|
$ |
5,000,000 |
5M4 |
195-659 |
|
Universal Service |
|
$ |
170,000,000 |
|
$ |
170,000,000 |
5M5 |
195-660 |
|
Energy Efficiency Revolving Loan |
|
$ |
12,000,000 |
|
$ |
12,000,000 |
611 |
195-631 |
|
Water and Sewer Administration |
|
$ |
15,713 |
|
$ |
15,713 |
617 |
195-654 |
|
Volume Cap Administration |
|
$ |
200,000 |
|
$ |
200,000 |
646 |
195-638 |
|
Low and Moderate Income Housing Trust Fund |
|
$ |
40,000,000 |
|
$ |
40,000,000 |
TOTAL SSR State Special Revenue |
|
|
|
|
|
|
Fund Group |
|
$ |
234,360,684 |
|
$ |
234,053,579 239,053,579 |
Facilities Establishment Fund Group
009 |
195-664 |
|
Innovation Ohio |
|
$ |
50,000,000 |
|
$ |
55,000,000 |
037 |
195-615 |
|
Facilities Establishment |
|
$ |
63,931,149 |
|
$ |
63,931,149 |
4Z6 |
195-647 |
|
Rural Industrial Park Loan |
|
$ |
5,000,000 |
|
$ |
5,000,000 |
5D2 |
195-650 |
|
Urban Redevelopment Loans |
|
$ |
10,475,000 |
|
$ |
10,475,000 |
5H1 |
195-652 |
|
Family Farm Loan Guarantee |
|
$ |
1,500,000 |
|
$ |
1,500,000 |
5S8 |
195-627 |
|
Rural Development Initiative |
|
$ |
5,000,000 |
|
$ |
5,000,000 |
5S9 |
195-628 |
|
Capital Access Loan Program |
|
$ |
3,000,000 |
|
$ |
3,000,000 |
TOTAL 037 Facilities |
|
|
|
|
|
|
Establishment Fund Group |
|
$ |
138,906,149 |
|
$ |
143,906,149 |
Clean Ohio Revitalization Fund
003 |
195-663 |
|
Clean Ohio Operating |
|
$ |
150,000 |
|
$ |
150,000 |
TOTAL 003 Clean Ohio Revitalization Fund |
|
$ |
150,000 |
|
$ |
150,000 |
Job Development Initiatives Fund
5AD |
195-667 |
|
Investment in Training Expansion |
|
$ |
0 |
|
$ |
12,800,000 |
5AD |
195-668 |
|
Worker Guarantee Program |
|
$ |
0 |
|
$ |
3,000,000 |
5AD |
195-669 |
|
Wright Operating Grants |
|
$ |
0 |
|
$ |
10,000,000 |
TOTAL 5AD Job Development Initiatives Fund |
|
$ |
0 |
|
$ |
25,800,000 |
TOTAL ALL BUDGET FUND GROUPS |
|
$ |
756,300,639 |
|
$ |
768,136,248 |
|
|
|
|
|
|
798,936,248 |
Sec. 38.18. ECONOMIC DEVELOPMENT FINANCING OPERATING The foregoing appropriation item 195-625, Economic
Development
Financing Operating, shall be used for the operating
expenses of
financial assistance programs authorized under Chapter
166. of
the Revised Code and under sections 122.43 and 122.45 of
the
Revised Code. VOLUME CAP ADMINISTRATION The foregoing appropriation item 195-654, Volume Cap
Administration, shall be
used for expenses related
to the
administration of the Volume
Cap
Program. Revenues
received by
the Volume Cap Administration Fund (Fund 617)
shall
consist of
application fees, forfeited deposits, and interest
earned
from the
custodial account held by the Treasurer of State.
The foregoing appropriation item 195-659, Universal Service,
shall be used to provide payments to regulated electric utility companies for low-income customers enrolled in
Percentage of Income Payment Plan (PIPP) electric accounts, to
fund targeted energy efficiency and customer education services to
PIPP customers, and to cover the department's administrative costs
related to the Universal Service Fund Programs.
ENERGY EFFICIENCY REVOLVING LOAN FUND
The foregoing appropriation item 195-660, Energy Efficiency
Revolving Loan, shall be used to provide financial assistance to
customers for eligible energy efficiency projects for residential,
commercial and industrial business, local government, educational
institution, nonprofit, and agriculture customers, and to pay for
the program's administrative costs as provided in the Revised Code
and rules adopted by the Director of Development.
INDUSTRIAL SITE IMPROVEMENTS Notwithstanding Chapter 122. of the Revised Code, $5,000,000 in cash shall be transferred in fiscal year 2005 from the Liquor Control Fund (Fund 043) to the Industrial Site Improvement Fund (Fund 5AR). Moneys in appropriation item 195-674, Industrial Site Improvements, shall be used to make grants to eligible counties for the improvement of commercial or industrial areas within those counties under section 122.951 of the Revised Code. The Department of Development's use of the profits from the sale of spirituous liquor for the Industrial Site Improvements appropriation item is in addition to the Department's use of up to $45 million of those moneys pursuant to section 166.11 of the Revised Code. GLOBAL ANALYST SETTLEMENT AGREEMENTS PAYMENTS
All payments received by the state pursuant to a series of settlements with ten brokerage firms reached with the United States Securities and Exchange Commission, the National Association of Securities Dealers, the New York Stock Exchange, the New York Attorney General, and other state regulators, (henceforth referred to as the "Global Analysts Settlement Agreements"), shall be deposited into the state treasury to the credit of the Economic Development Contingency Fund (Fund 5Y6), which is hereby created in the state treasury. The fund shall be used by the Director of Development to support economic development projects for which appropriations would not otherwise be available, and shall be subject to the submission of a request to the Controlling Board by the Director outlining the planned use of the funds, and the subsequent approval of the request by the Controlling Board.
Sec. 38.20. CLEAN OHIO OPERATING EXPENSES The foregoing appropriation item 195-663, Clean Ohio Operating, shall be used by the Department of Development in administering sections 122.65 to 122.658 of the Revised Code.
INVESTMENT IN TRAINING EXPANSION The foregoing appropriation item 195-667, Investment in Training Expansion, shall be used for the same purposes and in the same manner as specified in Section 38.09 of Am. Sub. H.B. 95 of the 125th General Assembly. The foregoing appropriation item 195-668, Worker Guarantee Program, shall be used for the Worker Guarantee Program. Benefited employers must create at least 100 high-paying, full-time jobs over a three-year period and must demonstrate prior to the commitment of state funds that the availability of those skilled workers is a major factor in the employer's decision to locate or expand in Ohio. Activities eligible for funding through the Worker Guarantee Program include job assessment services, screening and testing of potential employees, customized training activities, and any other training or related service determined by the Director. A local workforce development service provider may include, but is not limited to, a community college, technical or vocational school, one-stop center, or any other entity designated by the Director of Development, to provide services under the program. State matching funds totaling one-third of a project's cost shall be provided for each approved project when an employer and any local workforce development service provider, in conjunction with the local community, contracts with the Department of Development to provide services under the program. The employer and the local community each shall provide matching funds totaling one-third of a project's cost, and each portion of the matching funds shall be equal to state funding, which also shall be one-third of a project's cost. The state shall count in-kind contributions when determining a contribution from entities associated with the local community. The Director of Development, in accordance with Chapter 119. of the Revised Code, shall adopt, and may amend or rescind, rules the Director finds necessary for the implementation and successful operation of the Worker Guarantee Program. The foregoing appropriation item 195-669, Wright Operating Grants, shall be used to provide support to the nonbioscience-oriented Wright Centers and Wright Capital Projects funded by the Board of Regents appropriation item CAP-068, Third Frontier, created by Am. Sub. S.B. 261 of the 124th General Assembly. Funding shall be awarded based on criteria established by the Department of Development consistent with the intent of the program. Prior to release of funds from appropriation item 195-669, Wright Operating Grants, each grant award shall have been recommended for funding by the Third Frontier Commission and shall have obtained approval from the Controlling Board.
Section 6. That existing Sections 38, 38.18, and 38.20 of Am. Sub. H.B. 95 of the 125th General Assembly are hereby repealed.
Section 7. (A) Notwithstanding division (A) of section 169.05 of the Revised Code, upon the request of the Director of Budget and Management, the Director of Commerce, prior to June 30, 2005, shall transfer to the Job Development Initiatives Fund (Fund 5AD) up to $25,800,000 of the unclaimed funds that have been reported by the holders of unclaimed funds as provided by section 169.05 of the Revised Code, irrespective of the allocation of the unclaimed funds under that section. (B) On July 1, 2004, or as soon thereafter as possible, upon the request of the Director of Budget and Management, the Director of Commerce shall transfer $5,000,000 from the Liquor Control Fund (Fund 043) to the Industrial Site Improvement Fund (Fund 5AR). These transfers are to be made in addition to the specified allocations of the liquor profits under Chapter 4301. of the Revised Code. Section 8. (A) The Governor is hereby authorized to execute a deed in the name of the state, conveying to the Board of County Commissioners of Hamilton County and its successors and assigns all of the state's right, title, and interest in the following described real estate: 1916 Central Parkway, Cincinnati, Ohio. (B) Consideration for the conveyance of the real estate described in division (A) of this section is the purchase price of three hundred thousand dollars. (C) Upon payment of the purchase price, the Auditor of State, with the assistance of the Attorney General, shall prepare a deed to the real estate described in division (A) of this section. The deed shall state the consideration. The deed shall be executed by the Governor in the name of the state, countersigned by the Secretary of State, sealed with the Great Seal of the State, presented in the Office of the Auditor of State for recording, and delivered to the Board of County Commissioners of Hamilton County. The Board of Commissioners of Hamilton County shall present the deed for recording in the office of the Hamilton County Recorder. (D) Notwithstanding sections 4141.11 and 4141.31 of the Revised Code, the net proceeds of the conveyance of the real estate described in division (A) of this section shall be deposited to the credit of the Unemployment Compensation Fund created by division (A) of section 4141.09 of the Revised Code. (E) The Hamilton County Board of County Commissioners shall pay the costs of the conveyance of the real estate described in division (A) of this section. (F) This section shall expire one year after its effective date.
Section 9. The amendment made to section 122.18 of the Revised Code by this act is in support of Ohio's effort to attract the NASA Shared Services Facility to this state. It is expected that appropriations in support of the payments to be made under division (D)(3) of section 122.18 of the Revised Code, as amended by this act, with respect to that facility will be necessary commencing in state fiscal year 2006 and will be made from moneys of this state that were not raised by taxation, including profits on the sale of spirituous liquor.
Section 10. (A) Sections 5709.91, 5709.911, and 5709.912 of the Revised Code, as enacted by this act, apply to applications for exemption that are pending on, or are filed on or after, the effective date of this section. (B) Any application for exemption under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code that was approved prior to the effective date of this section shall be considered to have been granted subject to the limitations set forth in division (A) of section 5709.911 of the Revised Code, as enacted by this act. These applications may, but are not required to, be re-filed with the tax commissioner within ninety days after the effective date of this section, although the failure to re-file an application does not affect the continuing validity of the exemption. Upon receipt of any such application, the tax commissioner shall expeditiously approve the application in accordance with sections 5709.91, 5709.911, and 5709.912 of the Revised Code, as enacted by this act. The tax commissioner's review of these applications shall be ministerial and shall have the same effect and effective date as the original approval, subject to divisions (A)(2), (B), (C), and (D) of section 5709.911 of the Revised Code, as enacted by this act.
If an application for exemption under section 725.02, 1728.10, 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code was filed by the owner of the property and approved prior to the effective date of this section, the municipal corporation, township, county, or current owner of the property may file the notice described in division (C) of section 5709.911 of the Revised Code, as enacted by this act. Upon filing of the notice with the county recorder, the property remains liable for any service payments or service charges required by the exemption until the terms of the exemption have been satisfied, unless the municipal corporation, township, or county consents to a subsequent exemption and relinquishes its right to collect the service payments or service charges as provided in division (B)(1) of section 5709.911 of the Revised Code, as enacted by this act.
Section 11. (A) Until June 30, 2005, a single county shall be designated a local area for purposes of Chapter 6301. of the Revised Code if the county satisfies all of the following criteria:
(1) The board of county commissioners requests designation as a local area under Chapter 6301. of the Revised Code.
(2) The county has a minimum population of one hundred seventy-five thousand, based on the most recent decennial census.
(3) Prior to the effective date of this section, the county had not entered into partnership with another political subdivision for the purpose of being designated a local area under Chapter 6301. of the Revised Code.
(B) The Department of Job and Family Services and the State Workforce Policy Board shall make adjustments as necessary in order to effectuate the provisions of this section. Section 12. Section 5709.913 of the Revised Code does not apply with respect to a parcel of real property to which all of the following apply:
(A) The parcel is located in an incentive district created by a municipal corporation under section 5709.40 of the Revised Code before the effective date of this section; (B) Not less than ninety per cent of the area comprising the incentive district is or will be devoted exclusively for residential use;
(C) Prior to the creation of the incentive district in which the parcel is located but not earlier than 1999, the land comprising the incentive district was valued for real property tax purposes at its current agricultural use valuation under section 5713.31 of the Revised Code.
Section 13. The notification and hearing requirements with respect to incentive districts established in sections 5709.40, 5709.73, and 5709.78 of the Revised Code by this act do not apply to any ordinance or resolution establishing an incentive district that was enacted or adopted prior to the effective date of this act.
Section 14. Section 109.42 of the Revised Code is presented in
this act as a composite of the section as amended by Am. Sub. H.B. 490 of the 124th General Assembly and Section 3 of Am. Sub. S.B. 5 and Section 1 of Sub. S.B. 50, both of
the 125th General Assembly. Sections 5709.62 and 5709.63 of the Revised Code are presented in
this act as a composite of those sections as amended by both Sub. H.B. 127 and Am. Sub. S.B. 82 of
the 125th General Assembly. The General Assembly, applying the
principle stated in division (B) of section 1.52 of the Revised
Code that amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the composites are the resulting
versions of the sections in effect prior to the effective date of
the sections as presented in this act.
Section 15. 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 immediate action is required to promote and ensure a positive economy for the citizens of this state. Therefore this act shall go into immediate effect.
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