The online versions of legislation provided on this website are not official. Enrolled bills are the final version passed by the Ohio General Assembly and presented to the Governor for signature. The official version of acts signed by the Governor are available from the Secretary of State's Office in the Continental Plaza, 180 East Broad St., Columbus.
|
H. B. No. 546 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
| |
A BILL
To enact sections 323.80 and 5739.214 of the Revised
Code to provide an ongoing rebate to owners of
residential or agricultural property who timely
pay property taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.80 and 5739.214 of the Revised
Code be enacted to read as follows:
Sec. 323.80. The amount paid to a county by the tax
commissioner pursuant to section 5739.214 of the Revised Code
shall be credited upon receipt to a special fund created in the
county treasury for the purpose of distribution under this
section. The county treasurer shall apportion the amount so paid
and credited among parcels of real property located in the county
and partially exempted from taxation under section 319.302 of the
Revised Code. The amount shall be apportioned in
proportion to
the current taxes charged against such parcels on
the most
recently delivered general tax duplicate. The treasurer
shall
certify to the county auditor the amount so apportioned to
each
such parcel for which all taxes are current as of the
immediately
preceding fifteenth day of March or September,
whichever is more
recent. The county auditor shall issue warrants
for such amounts
payable to the owner of such parcels and shall
provide for the
delivery of the warrants to the tax mailing
address for the
parcel or other address the auditor reasonable
believes will
effect delivery. For each parcel for which taxes are
not current,
the amount apportioned to the parcel shall be
credited to the
county general fund to be expended for any purpose
for which
general fund moneys of the county may be used.
Sec. 5739.214. For each county, on or before the fifteenth
day of March and of September of each year beginning in 2009, the
tax commissioner shall certify to the director of budget and
management and to the county auditor the amount equal to
two-elevenths of the proceeds received during the immediately
preceding semiannual period of July through December or January
through June, whichever is more recent, from the taxes levied by
sections 5739.02 and 5741.02 of the Revised Code and sourced to
the county pursuant to section 5739.033, 5739.034, 5739.035, or
5741.05 of the Revised Code. Within ten days after the
certification, the director of budget and management shall
transfer from the general revenue fund to the permissive tax
distribution fund created by section 4301.423 of the Revised Code
the amount certified by the tax commissioner, and the commissioner
thereupon shall provide for payment of the certified amount to the
county treasurer.
|
|