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Sub. S. B. No. 47 As Reported by the Senate State and Local Government and Veterans Affairs CommitteeAs Reported by the Senate State and Local Government and Veterans Affairs Committee
|125th General Assembly|
Senators Stivers, Coughlin, Schuler, Mumper, Dann
To enact section 323.122 of the Revised Code to extend the time within which members of the National Guard and reserve components of the Armed Forces of the United States who have been called to active duty must pay real property and manufactured home taxes, and to declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 323.122 of the Revised Code be enacted to read as follows:
Sec. 323.122. (A) As used in this section:
(1) "Active duty" has the same meaning as in division (F) of section 5919.34 of the Revised Code.
(2) "Dependent parent" means a parent who, at the time the member was activated, received from the member at least half of the dependent parent's support, including food, shelter, clothing, and medical and dental care.
(B) This section applies to any real property or
manufactured or mobile home that is:
(1) Owned by a member of the National Guard or a member of a
reserve component of the Armed Forces of the United States who is
called to active duty;
(2) Owned by the spouse of such a member;
(3) Owned jointly by such a member and that member's spouse
or dependent parent; or
(4) Owned by the dependent parent of such a member who dies
during such duty or as the result of wounds or illness
during such duty.
(C) The member, the member's spouse, or the member's parent,
as applicable, may apply to the county treasurer for an extension
for the payment of taxes and assessments charged against the real
property or manufactured or mobile home and payable during the
period of the
member's duty service and the six months ensuing
thereof. Application shall be made not later than the
last day of
the sixth month after the month in which the member's
terminates. The applicant shall provide evidence
the county treasurer to demonstrate eligibility
for the extension
as described in division (B) of this section.
If the county treasurer determines that the applicant
qualifies for an extension under this section, the county
treasurer shall enter into a contract with the applicant for
payment of the taxes and assessments in installments in the same
manner as, and subject to the same terms and conditions of,
contracts for the payment of delinquent taxes pursuant to section
323.31 of the Revised Code, except that the contract shall specify
that payments shall begin in the seventh month after the member's
duty terminates. Notwithstanding sections 319.49,
323.121, 323.132, 4503.06, 5721.01, and 5721.011 of the
Code, taxes and assessments, payment of which has been
under this section, do not constitute delinquent taxes
not be placed on the delinquent land list or delinquent
home tax list unless the contract becomes void, and
new contract is not entered into, pursuant to section 323.31 of
the Revised Code.
(D) If a member, a member's spouse, or a member's parent
qualifies for the extension provided in this section, and that
member, spouse, or parent has designated an agent for the payment
of taxes and assessments the payment of which is so extended, that
agent shall not require the member, spouse, or parent to pay to
the agent any such taxes and assessments for the period for which
payment is extended under division (C) of this section. If such
taxes or assessments are paid by the member, spouse, or parent to
an agent as part of a mortgage loan installment payment, the agent
shall deduct the portion of the payment that represents such taxes
and assessments from the amount of each such payment payable
during the period of extension prescribed by division (C) of this
(E) If the
the member's spouse, or the member's
entered into a
contract pursuant to this section
before the first
day of the
seventh month after the month in which
terminates, the county auditor and treasurer
shall remove from the tax list and duplicate, respectively, any
penalties and interest that were
4503.06 of the
Revised Code during the member's duty and before
the first day of the seventh month after the month in which the
member's duty terminates.
(F) Notwithstanding section 323.131 of the Revised Code, a
county treasurer shall include a notice of, and information about,
the extension provided in this section on or with tax bills mailed
or delivered under section 323.13 or 4503.06 of the Revised Code or by providing such notice and information to a newspaper of general circulation in the county when tax bills are mailed or delivered under those sections.
Section 2. This act is hereby declared to be an emergency measure necessary for the immediate preservation of the public peace, health, and safety. The reasons for such necessity are that active duty military personnel may face real economic hardships while serving their country and urgently need the financial relief provided by the real property and manufactured home tax extensions authorized by this act. Therefore, this act shall go into immediate effect.