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Sub. S. B. No. 306 As Passed by the HouseAs Passed by the House
127th General Assembly | Regular Session | 2007-2008 |
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Cosponsors:
Senators Mumper, Seitz, Wagoner, Schaffer, Spada, Cates, Amstutz, Austria, Buehrer, Grendell, Harris, Niehaus, Padgett, Schuring, Stivers, Jacobson
Representatives Gibbs, Schindel, Mecklenborg, Hagan, J., Slesnick, Blessing, Chandler, Combs, Domenick, Dyer, Foley, Luckie, Oelslager, Otterman, J., Schneider, Webster
A BILL
To amend sections 135.804, 307.695, 322.07, 323.151,
323.152, 323.153, 323.154, 323.155, 323.156,
323.159, 3317.16,
4503.065, 4503.066, 4503.067,
4503.068, 4735.18, and 5739.09 and to enact
section 4735.24 of the
Revised
Code to
change
the definition of "housing
cooperative"
for the
purposes of the county
homestead tax
exemptions
and property tax payment
link deposit
programs
for low-to-moderate income
senior
citizens and
permanently disabled citizens,
to expand the
definition of a homestead owner to
include
settlors of irrevocable inter vivos
trusts, to
eliminate the necessity of issuing certificates of
reduction for homestead exemptions, to modify how
state funding for joint vocational school
districts is computed when a new school district
is added to the joint district, to establish
requirements for the disbursement of earnest money
deposited in a real estate broker's trust or
special account, and to allow certain counties to
increase the lodging tax by up to four per cent to
fund a new arena or convention center project.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 135.804, 307.695, 322.07, 323.151,
323.152, 323.153, 323.154, 323.155, 323.156, 323.159, 3317.16,
4503.065, 4503.066, 4503.067, 4503.068, 4735.18, and 5739.09 be
amended and section 4735.24 of the Revised Code be enacted to read
as
follows:
Sec. 135.804. As used in sections 135.804 to 135.807 of the
Revised Code:
(A) "Taxes" has the same meaning as in section 323.01 of the
Revised Code.
(B) "Eligible borrower" means a person meeting all of the
following:
(1) The person is the owner of a homestead that is not
charged with more than two years' worth of certified delinquent
taxes.
(2) The person had total income in the year prior to
submitting an application for a reduced rate loan under a property
tax payment linked deposit program of the lesser of fifty thousand
dollars or the total income limit established pursuant to section
135.805 of the Revised Code by the board of county commissioners
as an eligibility requirement for participation in a property tax
payment linked deposit program.
(3) The person meets all other eligibility requirements
established pursuant to section 135.805 of the Revised Code by the
board of county commissioners for participation in a property tax
payment linked deposit program.
(C) "Eligible lending institution" means a financial
institution that meets all of the following:
(1) The financial institution is eligible to make loans to
individuals that are secured by mortgages, including mortgages
commonly known as reverse mortgages.
(2) The financial institution has an office located within
the territorial limits of the county.
(3) The financial institution is an eligible public
depository described in section 135.32 of the Revised Code into
which the county's investing authority may deposit the public
moneys of the county.
(4) The financial institution has entered into an agreement
described in division (B)(4) of section 135.805 of the Revised
Code with the investing authority of the county to participate in
the property tax payment linked deposit program.
(D)(1) "Homestead" means either of the following:
(1)(a) A dwelling, including a unit in
a multiple-unit
dwelling
and a manufactured home or
mobile home taxed as real
property
pursuant to division (B) of
section 4503.06 of the
Revised Code,
owned and
occupied as a
home by an individual whose
domicile is in
this state and who has
not acquired ownership from
a person, other
than the
individual's spouse,
related by
consanguinity or affinity
for the purpose of
qualifying for a
property tax payment linked
deposit program.
(2)(b) A unit in a housing cooperative that is occupied as a
home,
but not owned, by an individual whose domicile is in this
state.
(2) The homestead shall include
so much of the land
surrounding
it, not exceeding one acre, as is
reasonably necessary
for the use
of the dwelling or unit as a
home. An owner includes a
holder of
one of the several
estates in fee, a vendee in
possession under a
purchase
agreement or a land contract, a
mortgagor, a life tenant,
one or more tenants
with a right of
survivorship, tenants in
common, and a settlor of
a revocable or
irrevocable inter vivos trust holding the
title to a homestead
occupied by the settlor as of right under the
trust.
(E) "Housing cooperative" means a housing complex of at
least
two
hundred fifty units that is owned and operated by a
nonprofit
corporation that issues a share of the corporation's
stock to an
individual, entitling the individual to live in a unit
of the
complex, and
collects a monthly maintenance fee from the
individual to
maintain, operate, and pay the taxes of the complex.
(F) "Investing authority" and "public moneys" have the same
meanings as in section 135.31 of the Revised Code.
(G) "Lien certificate" means the certificate described in
section 135.807 of the Revised Code.
(H) "Old age and survivors benefits received pursuant to
the
'Social Security Act'" or "tier I railroad retirement
benefits
received pursuant to the 'Railroad Retirement Act'"
means:
(1) Old age
benefits
payable under the social security or
railroad retirement
laws in
effect on the last day of the calendar
year prior to the
year for
which a reduced rate loan under a
property tax payment linked deposit program is applied for, or, if
no such
benefits are payable that year, old age benefits payable
the first
succeeding year in which old age benefits under the
social
security or railroad retirement laws are payable, except
in
those
cases where a change in social security or railroad
retirement
benefits results in a reduction in income.
(a) Survivors benefits payable under the social security
or
railroad retirement laws in effect on the last day of the
calendar
year prior to the year for which a reduced rate loan under a
property tax payment linked deposit program is applied for, or, if
no such benefits are payable that year,
survivors
benefits payable
the first succeeding year in which
survivors
benefits are payable;
or
(b) Old age benefits of the deceased spouse, as determined
under division (H)(1) of this section, upon which the
surviving
spouse's survivors benefits are based under the social
security or
railroad retirement laws, except in those cases where
a change in
benefits would cause a reduction in income.
Survivors benefits are those described in division
(H)(2)(b)
of this section only if the deceased spouse received
old age
benefits in the year in which the deceased spouse died. If the
deceased spouse did not receive old age benefits in the year in
which the deceased spouse died, then survivors benefits are those
described in division (H)(2)(a) of this section.
(I) "Permanently and totally disabled" means a person who, on
the first day of January of the year that a reduced rate loan
under a property tax payment linked deposit program is applied
for, has some impairment in body or mind
that makes the person
unable to work at any substantially
remunerative
employment that
the person reasonably is able to
perform
and
that will,
with
reasonable probability, continue for
an indefinite period of
at
least twelve months without any present
indication of recovery
therefrom or has been certified as
permanently and totally
disabled by a state or federal agency
having the function of so
classifying persons.
(J) "Property tax payment linked deposit program" means a
county-wide countywide program authorized under section 135.805 of
the Revised Code and established by the board of county
commissioners of a county pursuant to that section.
(K) "Sixty-five years of age or older" means a person who
has
attained age sixty-four prior to the first day of January of
the
year of application for a reduced rate loan under a property tax
payment linked deposit program.
(L) "Total income" means the adjusted gross income of the
owner and the owner's spouse for the year preceding the year
in
which
application for a reduced rate loan under a property tax
payment linked deposit program is made, as determined
under
the
"Internal Revenue Code of 1986," 100 Stat. 2085, 26
U.S.C.A.
1, as
amended, adjusted as follows:
(1) Subtract the amount of disability benefits included in
adjusted gross income, but not to exceed fifty-two hundred
dollars;
(2) Add old age and survivors benefits received pursuant
to
the "Social Security Act" that are not included in adjusted
gross
income;
(3) Add retirement, pension, annuity, or other retirement
payments or benefits not included in adjusted gross income;
(4) Add tier I and tier II railroad retirement benefits
received pursuant to the "Railroad Retirement Act," 50 Stat. 307,
45 U.S.C.A. 228;
(5) Add interest on federal, state, and local government
obligations;
(6) For a person who received a reduced rate loan under a
property tax payment linked deposit program for a
prior year on
the basis of being permanently and totally disabled
and whose
current
application for a reduced rate loan is made on the
basis
of age, subtract the
following amount:
(a) If the person received disability benefits that were not
included in adjusted gross income in the year preceding the first
year in
which the person applied for a reduced rate loan on the
basis of
age, subtract an
amount equal to the disability benefits
the
person received in that preceding
year, to the extent included
in
total income in the current year and not
subtracted under
division
(L)(1) of this section in the current year;
(b) If the person received disability benefits that were
included
in adjusted gross income in the year preceding the first
year in which the
person applied for a reduced rate loan on the
basis of
age, subtract an amount equal
to the amount of disability
benefits
that were subtracted pursuant to division
(L)(1) of this
section
in that preceding year, to the extent included
in total
income in
the current year and not subtracted under division
(L)(1) of this
section in the current year.
Disability benefits that are paid by the department of
veterans affairs or
a
branch of the armed forces of the United
States on account
of an injury or disability shall not be included
in total income.
Sec. 307.695. (A) As used in this section:
(1) "Arena" means any structure designed and constructed for
the purpose of providing a venue for public entertainment and
recreation by the presentation of concerts, sporting and athletic
events, and other events and exhibitions, including facilities
intended to house or provide a site for one or more athletic or
sports teams or activities, spectator facilities, parking
facilities, walkways, and auxiliary facilities, real and personal
property, property rights, easements, leasehold estates, and
interests that may be appropriate for, or used in connection with,
the operation of the arena.
(2) "Convention
center" means any structure expressly
designed and constructed
for
the purposes of presenting
conventions, public meetings, and
exhibitions and includes parking
facilities that serve the center
and any personal property used in
connection with any such
structure or facilities.
(3) "Eligible county" means a county having a population of
at least four hundred thousand but not more than eight hundred
thousand according to the 2000 federal decennial census and that
directly borders the geographic boundaries of another state.
(4)
"Entity" means a nonprofit corporation, a municipal
corporation, a port authority created under Chapter 4582. of the
Revised Code, or a convention facilities authority created under
Chapter 351. of the Revised Code.
(5) "Lodging taxes" means excise taxes levied under division
(A)(1), (A)(2), (A)(8), or (C) of section 5739.09 of the Revised
Code and
the revenues arising therefrom.
(6) "Nonprofit corporation" means a nonprofit corporation
that is organized under the laws of this state and that includes
within the purposes for which it is incorporated the authorization
to lease and operate facilities such as a convention center or an
arena or a combination of an arena and convention center.
(7) "Project" means acquiring, constructing, reconstructing,
renovating, rehabilitating, expanding, adding to, equipping,
furnishing or otherwise improving an arena, a convention center,
or a combination of an arena and convention center. For purposes
of this section, a project is a permanent improvement for one
purpose under Chapter 133. of the Revised Code.
(8) "Project revenues" means money received by a
county with
a population greater than four hundred thousand
wherein the
population of the largest city comprises more than
one-third
one-fourth of
that county's population, other than money from
taxes
or
from
the proceeds of securities secured by taxes, in
connection
with,
derived from, related to, or resulting from a
project,
including, but not limited to, rentals and other
payments
received
under a lease or agreement with respect to the
project,
ticket
charges or surcharges for admission to events at
a
project,
charges or surcharges for parking for events at a
project, charges
for the use of a project or any portion of a
project, including
suites and seating rights, the sale of naming
rights for the
project or a portion of the project, unexpended
proceeds of any
county revenue bonds issued for the project, and
any income and
profit from the investment of the proceeds of any
such revenue
bonds or any project revenues.
(9) "Chapter 133. securities," "debt charges," "general
obligation," "legislation," "one purpose," "outstanding,"
"permanent improvement," "person," and "securities" have the
meanings given to those terms in section 133.01 of the Revised
Code.
(B) A board of county commissioners may enter into an
agreement with a convention and visitors' bureau operating in the
county under which:
(1) The bureau agrees to construct and equip a convention
center in the county and to pledge and contribute from the tax
revenues received by it under division (A) of section
5739.09 of
the Revised Code, not more than such portion thereof that it is
authorized to pledge and contribute for the purpose
described in
division (C) of this section; and
(2) The board agrees to levy a tax under division (C) of
section
5739.09 of the Revised Code and pledge and
contribute
the
revenues therefrom for the purpose described in
division (C)
of
this section.
(C) The purpose of the pledges and contributions described
in
divisions (B)(1) and (2) of this section is payment of
principal,
interest, and premium, if any, on bonds and notes
issued by or for
the benefit of the bureau to finance the
construction and
equipping of a convention center. The pledges
and contributions
provided for in the agreement shall be for the
period stated in
the agreement.
Revenues determined from time to time by the board
to be needed
to
cover the real and actual costs of administering
the tax
imposed
by division (C) of section
5739.09 of the Revised
Code
may not be
pledged or contributed. The agreement shall
provide
that any such
bonds and notes shall be secured by a trust
agreement between the
bureau or other issuer acting for the
benefit of the bureau and a
corporate trustee that is a trust
company or bank having the
powers of a trust company within or
without the state, and the
trust agreement shall pledge or assign
to the retirement of the
bonds or notes, all moneys paid by the
county under this section.
A tax the revenues from which are
pledged under an agreement
entered into by a board of county
commissioners under this section
shall not be subject to
diminution by initiative or referendum, or
diminution by statute,
unless provision is made therein for an
adequate substitute
therefor reasonably satisfactory to the
trustee under the trust
agreement that secures the bonds and
notes.
(D) A pledge of money by a county under division (B) of this
section shall
not be indebtedness of the county for purposes of
Chapter 133. of
the Revised Code.
(E) If the terms of the agreement so provide, the board of
county commissioners may acquire and lease real property to the
convention bureau as the site of the convention center. The
lease
shall be
on
such terms as are set forth in the agreement. The
purchase
and
lease are not subject to the limitations of sections
307.02
and
307.09 of the Revised Code.
(F) In addition to the authority granted to a board of county
commissioners under divisions (B) to (E) of this section, a board
of county commissioners in a county with a population of one
million two hundred thousand or more, or a county
with a
population greater than four hundred thousand wherein the
population of the largest city comprises more than one-third
one-fourth of
that county's population, may purchase, for cash or
by installment
payments, enter into lease-purchase agreements
for, lease with an
option to purchase, lease, construct, enlarge,
improve, rebuild,
equip, or furnish a convention center.
(G) The board of county commissioners of a county
with a
population greater than four hundred thousand
wherein the
population of the largest city comprises more than one-third
one-fourth of
that county's population may undertake, finance,
lease,
operate, and
maintain a project. For the purposes of this
section, leasing includes but is not limited to entering a
lease-purchase agreement. The board may lease a project to or from
an entity on
terms that the board determines to be in the best
interest of the
county and in furtherance of the public purpose
of the project;
the lease may be for a term of thirty-five years
or less and may
provide for an option of the entity or the county
to renew the
lease for a term
of thirty-five years or less. The
board may
enter into an
agreement with an entity with respect to
a project
on terms that
the board determines to be in the best
interest of
the county and
in furtherance of the public purpose
of the
project. To the extent
provided for in an agreement or a
lease
with an entity, the board
may authorize the entity to
administer
on behalf of the board any
contracts for the project.
The board
may enter into an agreement
providing for the sale to
a person of
naming rights to a project
or portion of a project,
for a period,
for consideration, and on
other terms and
conditions that the
board determines to be in the
best interest
of the county and in
furtherance of the public
purpose of the
project. The board may
enter into an agreement with
a person
owning or operating a
professional athletic or sports
team
providing for the use by
that person of a project or portion
of
a project for that team's
offices, training, practices, and
home
games for a period, for
consideration, and on other terms and
conditions that the board
determines to be in the best interest
of
the county and in
furtherance of the public purpose of the
project. The board may
establish ticket charges or surcharges for
admission to events at
a project, charges or surcharges for
parking for events at a
project, and charges for the use of a
project or any portion of a
project, including suites and seating
rights, and may, as
necessary, enter into agreements related
thereto with persons for
a period, for consideration, and on
other
terms and conditions
that the board determines to be in
the best
interest of the
county and in furtherance of the public
purpose of
the project. A
lease or agreement authorized by this
division is
not subject to
sections 307.02, 307.09, and 307.12
of the Revised
Code.
(H) Notwithstanding any contrary provision in Chapter 5739.
of the Revised Code, after adopting a resolution declaring it to
be in the best interest of the county to undertake a project as
described in division (G) of this section, the board of county
commissioners of an eligible county may adopt a resolution
enacting or increasing any lodging taxes within the limits
specified in Chapter 5739. of the Revised Code with respect to
those lodging taxes and amending any prior resolution under which
any of its lodging taxes have been imposed in order to provide
that those taxes, after deducting the real and actual costs of
administering the taxes and any portion of the taxes returned to
any municipal corporation or township as provided in division
(A)(1) of section 5739.09 of the Revised Code, shall be used by
the board for the purposes of undertaking, financing, operating,
and maintaining the project, including paying debt charges on any
securities issued by the board under division (I) of this section,
or to make contributions to the convention and visitors' bureau
operating within the county, or to promote, advertise, and market
the region in which the county is located, all as the board may
determine and make appropriations for from time to time, subject
to the terms of any pledge to the payment of debt charges on
outstanding general obligation securities or special obligation
securities authorized under division (I) of this section. A
resolution adopted under division (H) of this section shall be
adopted not earlier than January 15, 2007, and not later than
January 15, 2008.
A resolution adopted under division (H) of this section may
direct the board of elections to submit the question of enacting
or increasing lodging taxes, as the case may be, to the electors
of the county at a special election held on the date specified by
the board in the resolution, provided that the election occurs not
less than seventy-five days after a certified copy of the
resolution is transmitted to the board of elections and no later
than January 15, 2008. A resolution submitted to the electors
under this division shall not go into effect unless it is approved
by a majority of those voting upon it. A resolution adopted under
division (H) of this section that is not submitted to the electors
of the county for their approval or disapproval is subject to a
referendum as provided in sections 305.31 to 305.41 of the Revised
Code.
A resolution adopted under division (H) of this section takes
effect upon its adoption, unless the resolution is submitted to
the electors of the county for their approval or disapproval, in
which case the resolution takes effect on the date the board of
county commissioners receives notification from the board of
elections of the affirmative vote. Lodging taxes received after
the effective date of the resolution may be used for the purposes
described in division (H) of this section, except that lodging
taxes that have been pledged to the payment of debt charges on any
bonds or notes issued by or for the benefit of a convention and
visitors' bureau under division (C) of this section shall be used
exclusively for that purpose until such time as the bonds or notes
are no longer outstanding under the trust agreement securing those
bonds or notes.
(I)(1) The board of county commissioners of a
county with a
population greater than four hundred thousand
wherein the
population of the largest city comprises more than
one-third
one-fourth of
that county's population may issue the following
securities
of
the county for the purpose of paying costs of the
project,
refunding any outstanding county securities issued for
that
purpose, refunding any outstanding bonds or notes issued by
or
for
the benefit of the bureau under division (C) of this
section, or
for any combination of those purposes:
(a) General obligation securities issued under Chapter 133.
of the Revised Code. The resolution authorizing these securities
may include covenants to appropriate annually from lawfully
available lodging taxes, and to continue to levy and collect those
lodging taxes in, amounts necessary to meet the debt charges on
those securities.
(b) Special obligation securities issued under Chapter 133.
of the Revised Code that are secured only by lawfully available
lodging taxes and any other taxes and revenues pledged to pay the
debt charges on those securities, except ad valorem property
taxes. The resolution authorizing those securities shall include a
pledge of and covenants to appropriate annually from lawfully
available lodging taxes and any other taxes and revenues pledged
for such purpose, and to continue to collect any of those revenues
pledged for such purpose and to levy and collect those lodging
taxes and any other taxes pledged for such purpose, in amounts
necessary to meet the debt charges on those securities. The pledge
is valid and binding from the time the pledge is made, and the
lodging taxes so pledged and thereafter received by the county are
immediately subject to the lien of the pledge without any physical
delivery of the lodging taxes or further act. The lien of any
pledge is valid and binding as against all parties having claims
of any kind in tort, contract, or otherwise against the county,
regardless of whether such parties have notice of the lien.
Neither the resolution nor any trust agreement by which a pledge
is created or further evidenced is required to be filed or
recorded except in the records of the board. The special
obligation securities shall contain a statement on their face to
the effect that they are not general obligation securities, and,
unless paid from other sources, are payable from the pledged
lodging taxes.
(c) Revenue securities authorized under section 133.08 of the
Revised Code and
issued under Chapter 133. of the Revised Code
that are secured only by lawfully available project revenues
pledged to pay the debt charges on those
securities.
(2) The securities described in division (I)(1) of this
section are subject to Chapter 133. of the Revised Code.
(3) Section 133.34 of the Revised Code, except for division
(A) of that section, applies to the issuance of any
refunding
securities authorized under this division. In lieu of division (A)
of section 133.34 of the Revised Code, the board of county
commissioners shall establish the maturity date or dates, the
interest payable on, and other terms of refunding securities as it
considers necessary or appropriate for their issuance, provided
that the final maturity of refunding securities shall not exceed
by more than ten years the final maturity of any bonds refunded by
refunding securities.
(4) The board may not repeal, rescind, or reduce all or any
portion of any lodging taxes pledged to the payment of debt
charges on any outstanding special obligation securities
authorized under this division, and no portion of any lodging
taxes that is pledged, or that the board has covenanted to levy,
collect, and appropriate annually to pay debt charges on any
outstanding securities authorized under this division is subject
to repeal, rescission, or reduction by the electorate of the
county.
Sec. 322.07. (A) By resolution
the board of county
commissioners may prescribe a lower
rate for the real property
transfer tax levied under section 322.02 of the Revised Code than
the uniform rate that is otherwise levied. The lower
rate shall
apply to any deed conveying a homestead for which the grantor has
obtained a certificate of reduction in taxes under section 323.154
of the
Revised Code for receiving a
reduction in taxes under
division (A) of section 323.152 of the Revised Code.
(B) A board of county
commissioners that prescribes a lower
real property transfer tax
rate under division (A) of this
section
shall prescribe the same lower rate for the manufactured
home
transfer tax if it levies a manufactured home transfer tax
under
section 322.06 of the
Revised
Code. The lower manufactured
home
transfer tax rate shall apply to any certificate of title
conveying a used manufactured or used mobile home for which the
grantor has obtained a certificate of receiving a reduction in
assessable
value under section 4503.067 4503.065 of the
Revised
Code.
Sec. 323.151. As used in sections 323.151 to 323.159
of
the
Revised Code:
(A)(1) "Homestead" means either of the following:
(1)(a) A dwelling, including a unit in
a multiple-unit
dwelling
and a manufactured home or
mobile home taxed as real
property
pursuant to division (B) of
section 4503.06 of the
Revised Code,
owned and
occupied as a
home by an individual whose
domicile is in
this state and who has
not acquired ownership from
a person, other
than the
individual's spouse,
related by
consanguinity or affinity
for the purpose of
qualifying for the
real property tax reduction
provided in
section 323.152 of the
Revised Code.
(2)(b) A unit in a housing cooperative that is occupied as a
home,
but not owned, by an individual whose domicile is in this
state.
(2) The homestead shall include
so much of the land
surrounding
it, not exceeding one acre, as is
reasonably necessary
for the use
of the dwelling or unit as a
home. An owner includes a
holder of
one of the several
estates in fee, a vendee in
possession under a
purchase
agreement or a land contract, a
mortgagor, a life tenant,
one or more tenants
with a right of
survivorship, tenants in
common, and a settlor of
a revocable or
irrevocable inter vivos trust holding the
title to a homestead
occupied by the settlor as of right under the
trust. The tax
commissioner shall adopt rules for the uniform
classification and
valuation of real property or portions of real
property as
homesteads.
(B) "Sixty-five years of age or older" means a person who
has
attained age sixty-four prior to the first day of January of
the
year of application for reduction in real estate taxes.
(C) "Permanently and totally disabled" means a person who
has, on
the first day of January of the year of application for
reduction
in real estate taxes, some impairment in body or mind
that makes
the person unable to work at any substantially
remunerative
employment that the person is reasonably able to
perform
and
that
will,
with reasonable probability, continue for
an indefinite
period of
at least twelve months without any
present
indication of
recovery
therefrom or has been certified as
permanently and
totally
disabled by a state or federal agency
having the function
of so
classifying persons.
(D) "Housing cooperative" means a housing complex of at
least
two
hundred fifty units that is owned and operated by a
nonprofit
corporation that issues a share of the corporation's
stock to an
individual, entitling the individual to live in a unit
of the
complex, and
collects a monthly maintenance fee from the
individual to
maintain, operate, and pay the taxes of the complex.
Sec. 323.152. In addition to the reduction in taxes
required
under section 319.302 of the Revised Code, taxes shall
be
reduced
as provided in divisions (A) and
(B) of this section.
(A)(1) Division (A) of this
section applies to any of the
following:
(a) A person who is permanently and totally disabled;
(b) A person who is sixty-five years of age or older;
(c) A person who is the surviving spouse of a deceased
person
who was permanently and totally disabled or sixty-five
years of
age or older and who applied and qualified for a
reduction in
taxes under this division in the year of death,
provided the
surviving spouse is at least fifty-nine but not
sixty-five or more
years of
age on the date the deceased spouse
dies.
(2) Real property taxes on a homestead owned and occupied,
or
a
homestead in a housing cooperative occupied, by a
person to
whom
division (A) of this section
applies shall be reduced for
each
year for which the owner obtains a certificate of reduction
from
the county auditor under section 323.154 of the Revised
Code
or
for which the occupant obtains a certificate of reduction in
accordance with
section 323.159 of the Revised Code an application
for the reduction has been approved. The
reduction
shall equal the
greater of the reduction granted for the tax year
preceding
the
first tax year to which this section applies
pursuant to
Section
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if
the taxpayer received a reduction for that
preceding
tax year,
or the product of the following:
(a) Twenty-five thousand dollars of the true value of the
property in money;
(b) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the Revised
Code, not to exceed thirty-five per cent;
(c) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(d) The quantity equal to one minus the sum of the percentage
reductions in taxes received by the property for the current tax
year under section 319.302 of the Revised Code and division (B) of
section 323.152 of the Revised Code.
(B) To provide a partial exemption, real property taxes on
any homestead, and manufactured
home
taxes on any manufactured or
mobile home on which a
manufactured home tax is
assessed pursuant
to division (D)(2) of
section 4503.06 of the
Revised Code, shall
be reduced for each
year for
which the owner obtains a certificate
of
reduction from
the county auditor under section 323.154 of the
Revised Code an application for the reduction has been approved.
The
amount of the reduction shall equal two and
one-half per cent
of the amount of taxes to be levied on the
homestead or the
manufactured or mobile home after applying
section 319.301 of the
Revised Code.
(C) The reductions granted by this section do not apply to
special assessments or respread of assessments levied against the
homestead, and if there is a transfer of ownership subsequent to
the filing of an application for a reduction in taxes, such
reductions are not forfeited for such year by virtue of such
transfer.
(D) The reductions in taxable value referred to in this
section
shall be applied solely as a factor for the purpose of
computing
the reduction of taxes under this section and shall not
affect
the total value of property in any subdivision or taxing
district
as listed and assessed for taxation on the tax lists and
duplicates, or any direct or indirect limitations on indebtedness
of a subdivision or taxing district. If after application of
sections 5705.31 and 5705.32 of the Revised Code, including the
allocation of all levies within the ten-mill limitation to debt
charges to the extent therein provided, there would be
insufficient funds for payment of debt charges not provided for
by
levies in excess of the ten-mill limitation, the reduction of
taxes provided for in sections 323.151 to 323.159 of
the Revised
Code shall be proportionately adjusted to the extent necessary
to
provide such funds from levies within the ten-mill limitation.
(E) No reduction shall be made on the taxes due on the
homestead of any person convicted of violating division (C) or
(D)
or (E)
of section 323.153 of the Revised Code for a period of
three
years
following the conviction.
Sec. 323.153. (A) To obtain a reduction in real property
taxes under division (A) or (B) of section 323.152 of the Revised
Code or in manufactured home taxes under division (B) of section
323.152 of
the Revised Code, the owner shall file an application
with the county auditor
of the county in which the owner's
homestead is located.
To obtain a reduction in real property taxes under division
(A) of
section 323.152 of the Revised Code, the occupant of a
homestead
in a housing cooperative shall file an application with
the nonprofit
corporation that owns and operates the housing
cooperative, in
accordance with this paragraph. Not later than
the
first day of
March each year,
the corporation shall obtain
applications from the county auditor's office
and provide one to
each
new occupant. Not later than the first day of May, any
occupant who
may be
eligible for a reduction in taxes under
division (A) of section
323.152 of the Revised Code shall submit
the completed
application
to the corporation. Not later than the
fifteenth day of May, the
corporation shall
file all completed
applications, and the information required by division
(B) of
section 323.159 of the Revised Code, with
the county
auditor of
the county in which the occupants' homesteads are located.
Continuing applications shall be furnished to an occupant in the
manner
provided in
division (C)(4) of this section.
(1) An application for reduction based upon a physical
disability shall be accompanied by a certificate signed by a
physician, and an application for reduction based upon a mental
disability shall be accompanied by a certificate signed by a
physician or psychologist licensed to practice in this state,
attesting to the fact that the applicant is permanently and
totally disabled. The certificate shall be in a form that the
tax
commissioner requires and shall include the definition of
permanently and totally disabled as set forth in section 323.151
of the Revised Code. An application for reduction based upon a
disability certified as permanent and total by a state or federal
agency having the function of so classifying persons shall be
accompanied by a certificate from that agency.
An
application for a reduction under division (A) of section
323.152 of the Revised Code constitutes a continuing application
for a reduction
in taxes for each year in which the dwelling is
the applicant's
homestead.
(2) An application for a reduction in taxes under division
(B) of section 323.152 of the Revised Code shall
be filed only if
the homestead or manufactured or mobile home was transferred
in
the preceding year or did not
qualify for and receive the
reduction in taxes under that
division for the preceding tax year.
The application for homesteads transferred in the preceding year
shall be incorporated into any form used
by the county auditor to
administer the tax law in respect to the conveyance
of real
property pursuant to section 319.20 of the
Revised Code or of used
manufactured homes or used mobile homes as defined in section
5739.0210 of the Revised Code. The owner of a manufactured or
mobile home who has elected under division (D)(4) of section
4503.06 of the Revised Code to be taxed under division (D)(2) of
that section for the ensuing year may file the application at the
time of making that election. The application shall
contain a
statement that failure by
the applicant to affirm on the
application that the dwelling on the property
conveyed is the
applicant's homestead prohibits the owner from receiving
the
reduction in taxes until a proper application is filed within the
period
prescribed by division (A)(3) of this section. Such an
application
constitutes a continuing application for a reduction
in taxes for
each year in which the dwelling is the applicant's
homestead.
(3) Failure to receive a new application filed under
division
(A)(1) or (2) or notification under division (C) of this
section
after a certificate of reduction has been issued under
section
323.154 of the Revised Code, or failure to receive a new
application filed under division
(A)(1) or notification under
division
(C) of this section after a certificate of reduction has
been issued under section 323.159 of the Revised
Code, an
application for reduction has been approved
is
prima-facie
evidence that
the original applicant is entitled to
the reduction
in taxes
calculated on the basis of the information
contained in
the original application. The original application
and any
subsequent application, including any late application,
shall be
in the form of a signed statement and shall be filed
after the
first Monday in January and not later than the first
Monday in
June. The original application and any subsequent
application for
a reduction
in real property taxes shall be filed
in the year for
which the reduction is
sought. The original
application and any
subsequent application for a
reduction in
manufactured home taxes
shall be filed in the year preceding the
year for which the
reduction is sought. The statement shall be on
a form,
devised and
supplied by
the tax commissioner, which shall
require no more
information
than is necessary to establish the
applicant's
eligibility for
the reduction in taxes and the amount
of the
reduction, and, for a
certificate of reduction issued under
section 323.154 of the Revised
Code except for homesteads that are
units in a
housing cooperative, shall
include an affirmation
by
the applicant that ownership of the
homestead was not acquired
from a person, other than the applicant's
spouse, related to the
owner by consanguinity or affinity for the purpose
of qualifying
for the real property or manufactured home tax reduction
provided
for in division (A) or (B) of section 323.152 of the Revised Code.
The form shall contain a statement that conviction of willfully
falsifying information to obtain a reduction in taxes or failing
to comply with division (C) of this section results in the
revocation of the right to the reduction for a period of three
years.
(B) A late application for a tax reduction for the year
preceding the year in which an original application is filed, or
for a
reduction in manufactured home taxes for the year in which
an original
application is filed, may be filed with the original
application. If the
county auditor
determines the information
contained in the late application is
correct, the auditor shall
determine the amount of the
reduction in taxes to which the
applicant would have been entitled for the
preceding tax year had
the applicant's application been timely filed and
approved in that
year.
The amount of such reduction shall be treated by the
auditor
as an overpayment of taxes by the applicant and shall be
refunded
in the manner prescribed in section 5715.22 of the
Revised Code
for making refunds of overpayments. On the first
day of July of
each year, the county auditor shall certify the
total amount of
the reductions in taxes made in the current year
under this
division to the tax commissioner, who shall treat the
full amount
thereof as a reduction in taxes for the preceding tax
year and
shall make reimbursement to the county therefor in the
manner
prescribed by section 323.156 of the Revised Code, from
money
appropriated for that purpose.
(C)(1) If, in any year after an application has been filed
under division (A)(1) or (2) of this section, the
owner does not
qualify for a reduction in taxes on the homestead or on the
manufactured or mobile home set forth on such
application, the
owner shall
notify the county auditor that the
owner is not
qualified for a
reduction in taxes.
(2) If, in any year after an application has been filed
under
division (A) of this section, the occupant of a homestead
in a
housing cooperative does not qualify for a reduction in taxes
on
the
homestead, the occupant shall
notify the county auditor
that
the occupant is not qualified for a reduction
in taxes or
file a
new
application under division (A) of this section.
(3) If the county auditor or county treasurer discovers that
the owner of property not entitled to the reduction in taxes
under
division (B) of section
323.152 of the Revised Code failed to
notify the
county auditor as required by division
(C)(1) of this
section, a charge shall be
imposed against the property in the
amount by which taxes were
reduced under that division for each
tax year the county auditor ascertains
that the property was not
entitled to the reduction and was owned by
the current owner.
Interest shall accrue in the manner
prescribed by division (B) of
section 323.121
or division (G)(2) of section 4503.06 of the
Revised Code on the amount by which taxes
were
reduced for each
such tax year as if the reduction became
delinquent taxes at
the
close of the last day the second
installment of taxes for that tax
year
could be paid
without
penalty. The county auditor shall
notify the owner,
by ordinary
mail, of the charge, of the owner's
right to appeal
the charge,
and of the manner in which the owner
may appeal.
The owner may
appeal the imposition of the charge and
interest by filing an
appeal with the county board of revision not
later than the last
day prescribed for payment of real and public
utility property
taxes under section 323.12 of the
Revised Code
following receipt
of the
notice and occurring at least ninety days
after receipt of
the
notice. The appeal shall be treated in the
same manner as a
complaint relating to the valuation or assessment
of real
property
under Chapter 5715. of
the Revised Code. The
charge and any
interest shall be
collected as other delinquent
taxes.
(4) Each year during January, the county auditor shall
furnish
by ordinary mail a continuing application to each person
issued a
certificate of reduction under section 323.154 or 323.159
of
the Revised
Code with respect to a reduction in taxes receiving
a reduction under
division (A) of
section 323.152 of the Revised
Code. The
continuing application
shall be used to report
changes
in
ownership or, occupancy of the
homestead, including
changes in
or
revocation of a revocable
inter vivos trust, changes
in,
disability, and other changes in
the information earlier
furnished
the auditor relative to
the reduction in taxes on the
property.
The continuing application
shall be returned to the
auditor not
later than the first Monday
in June; provided, that if
such
changes do not affect the status
of the homestead exemption
or the
amount of the reduction to
which the owner is entitled
under
division (A) of section 323.152
of the Revised Code or to
which
the occupant is entitled under section
323.159
of
the
Revised
Code, the application does not need to be
returned.
(5) Each year during February, the county auditor, except as
otherwise
provided in this paragraph, shall furnish
by ordinary
mail an original application to the owner, as of the
first day of
January of that year, of a homestead or a manufactured or mobile
home that transferred during the preceding calendar year and that
qualified
for and received a reduction in taxes under division (B)
of
section 323.152 of the Revised Code for the preceding tax year.
In order to receive the reduction under that division, the owner
shall file the application with the county auditor not later than
the first Monday in June. If the application is not timely
filed,
the auditor shall not grant a reduction in taxes for the
homestead
for the current year, and shall notify the owner that
the
reduction in taxes has not been granted, in the same manner
prescribed under section 323.154 of the Revised Code for
notification of denial of an application. Failure of an owner to
receive an application does not excuse the
failure of the owner to
file an original application.
The county auditor is not required
to furnish an
application under this paragraph for any homestead
for which
application has previously been made on a form
incorporated into
any form used by the county auditor to
administer the tax law in respect to the conveyance of real
property or of used manufactured homes or used mobile homes, and
an
owner who previously has applied on such a form
is not required
to return
an application furnished under this
paragraph.
(D) No person shall knowingly make a false statement for
the
purpose of obtaining a reduction in the person's real property or
manufactured home taxes under section 323.152 of the Revised Code.
(E) No person shall knowingly fail to notify the county
auditor of changes required by division (C) of this section that
have the effect of maintaining or securing a reduction in taxes
under section 323.152 of the Revised Code.
(F) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 323.151 to 323.159 of the Revised
Code.
Sec. 323.154. On or before the day the county auditor has
completed the duties imposed by sections 319.30 to 319.302 of the
Revised Code, the auditor shall issue a certificate
of reduction
in taxes in triplicate for each person who has complied
with
section 323.153 of the Revised Code and whose homestead, as
defined in division (A)(1) of section 323.151 of the Revised
Code,
or
manufactured or mobile home the auditor finds
is entitled to a
reduction in real property or manufactured home taxes
for that
year
under section 323.152 of the Revised Code. Except as provided
in
section 323.159 of the Revised Code, in the case of a
homestead
entitled to a reduction under division (A) of that
section, the
certificate shall state the taxable value of the
homestead on the
first day of January of that year, the total reduction in taxes
for that year under
that section, the tax rate that is applicable
against such
homestead for that year, and any other information
the tax
commissioner requires. In the case of a homestead or a
manufactured or mobile home entitled to a reduction under division
(B) of
that section, the
certificate shall state the total amount
of the reduction in
taxes for that year under that section and any
other information
the tax commissioner requires. The certificate
for reduction in
taxes shall be on a form approved by the
commissioner. Upon
issuance of such a certificate, the county
auditor shall forward
one copy and the original to the county
treasurer and retain one
copy. The county auditor also The county
auditor shall approve or deny an application for reduction under
section 323.152 of the Revised Code and shall so notify the
applicant not later than the first Monday in October. Notification
shall be provided on a form prescribed by the tax commissioner. If
the application is approved, upon issuance of the notification the
county auditor shall
record the amount of
reduction in taxes in
the appropriate column
on the general tax
list and duplicate of
real and public utility
property and on the
manufactured home tax
list.
If the application is denied, the notification shall inform
the applicant of the reasons for the denial.
If an application, late application, or continuing
application is not approved, or if the county auditor otherwise
determines that a homestead or a manufactured or mobile home does
not
qualify for a reduction in
taxes under division (A) or (B) of
section 323.152 of the Revised
Code, the auditor shall notify the
applicant of the reasons for
denial not later than the first
Monday in October. If an
applicant believes that the application
for reduction
has been improperly
denied or that the reduction is
for less than that to which the
applicant is entitled, the
applicant may file an appeal
with the county board of revision
not
later than the date of closing of the collection for the
first
half of real and public utility property taxes or manufactured
home
taxes. The appeal
shall be treated in the same manner as a
complaint relating to
the valuation or assessment of real property
under Chapter 5715.
of the Revised Code.
Sec. 323.155. The county treasurer shall retain the original
certificate of
reduction in taxes issued under section 323.154 of
the Revised
Code and forward the copy to the person to whom the
certificate
is issued, along with the tax bill submitted pursuant
to section 323.13
of the
Revised Code or the advance payment
certificate submitted pursuant to
section 4503.061 of the Revised
Code.
The county treasurer shall retain the original certificate of
reduction issued under section 323.159 of the Revised Code
and
forward a copy to the person to whom the certificate is issued,
and a copy to
the nonprofit corporation that owns and operates the
housing cooperative in
which the person is an occupant, along with
the corporation's tax
bill submitted pursuant to section 323.13 of
the Revised
Code.
The tax bill prescribed under section 323.131 of the Revised
Code shall indicate the net
amount of taxes due
following the
reductions in taxes under sections 319.301,
319.302,
and 323.152
of the Revised Code.
Any reduction in taxes under this section 323.152 of the
Revised Code shall be
disregarded as income or
resources in
determining eligibility for
any program or calculating any
payment
under Title LI of the
Revised Code.
Sec. 323.156. Within thirty days after a settlement of
taxes
under divisions (A), (C), and (H) of section 321.24 of the
Revised
Code,
the county treasurer shall certify to the tax
commissioner
one-half of the total amount of taxes on real property
that were
reduced pursuant to section 323.152 of the Revised Code for the
preceding tax year, and one-half of the total amount of taxes on
manufactured and mobile homes that were reduced pursuant to
division (B) of
section 323.152 of the Revised
Code for the
current tax
year, as evidenced by the certificates of reduction
and the tax duplicate certified to the county treasurer
by the
county auditor. The commissioner,
within thirty days of the
receipt of such
certifications, shall provide for payment to the
county treasurer,
from the general revenue fund, of the amount
certified, which
shall be credited upon receipt to the county's
undivided income
tax fund, and an amount equal to two per cent of
the amount by
which taxes were reduced, which shall be credited
upon receipt to
the county general fund as a payment, in addition
to the fees and
charges authorized by sections 319.54 and 321.26
of the Revised
Code, to the county auditor and treasurer for the
costs of
administering the exemption provided under sections
323.151 to
323.159 of the Revised Code.
Immediately upon receipt of funds into the county undivided
income tax fund under this section, the auditor shall distribute
the full amount thereof among the taxing districts in the county
as though the total had been paid as taxes by each person for
whom
taxes were reduced under sections 323.151 to
323.159 of the
Revised Code.
Sec. 323.159. (A) As used in this section:
(1) "Applicant" means the person who occupies a homestead in
a
housing cooperative.
(2) "Homestead" has the same meaning as in division
(A)(2)(1)(b)
of
section 323.151 of the Revised Code.
(B) Not later than the first day of May each year, any
nonprofit
corporation that owns and operates a housing cooperative
shall determine the
amount of property taxes it paid for the
housing cooperative for the preceding
tax year and shall attribute
to each homestead in the housing cooperative a
portion of the
total property taxes as if the homestead's
occupant paid the
taxes. The taxes attributed to each homestead
shall be based on
the percentage that the square footage of the
homestead is of the
total square footage of the housing
cooperative and on other
reasonable factors that reflect the value
of the homestead. Not
later than the fifteenth day of May each
year, the corporation
shall file this information with the county auditor,
along with
any
applications submitted to it under division (A) of section
323.153
of the Revised Code. No nonprofit corporation that owns
and
operates a housing cooperative shall fail to file with the
county auditor
the information required by this division and
division (A)
of section 323.153 of the Revised Code.
(C) On or before the day the county auditor has completed the
duties imposed by sections 319.30 to 319.302 of the Revised
Code,
the auditor shall issue a certificate of reduction in taxes for
each applicant who has complied with section 323.153
of the
Revised Code and whose homestead the auditor finds is
entitled to
a
reduction in real property taxes for that year under division
(A)
of section 323.152 of the Revised Code. The county auditor
shall
calculate the taxable value of each applicant's homestead as
if the homestead
was owned by the applicant and shall use the
information provided
by the nonprofit corporation under division
(B) of this section to
determine the reduction in taxable value to
be attributed to the
homestead.
The certificate shall state the taxable value, on the first
day of
January of that year, attributed to each homestead in the
housing
cooperative; the reduction in taxable value and reduction
in taxes attributed
to the
homestead; the total amount of the
reduction in taxable value for
the housing cooperative based on
all certificates issued under
this section for homesteads in the
housing cooperative; the
nonprofit corporation's total reduction
in taxes for that year
under division (A) of section 323.152 of
the Revised
Code; the tax
rate that is applicable against the
housing cooperative for that year; and any
other information the
tax commissioner requires. The county auditor shall
prepare three
copies of the original certificate. Upon the issuance of such a
certificate, the county auditor shall forward two copies and the
original to the county treasurer and retain one copy. The county
auditor also The
county auditor shall approve or deny an
application for reduction
under division (A) of section 323.152
of the Revised Code and, not
later than the first Monday in
October, shall so notify the
applicant and the nonprofit
corporation that owns and operates the
housing cooperative.
Notification shall be provided on a form
prescribed by the tax
commissioner. If the application is
approved, upon issuance of
the notification the county auditor shall record the amount of
reduction in taxes in the
appropriate column on the general tax
list and duplicate of real
and public utility property.
(D) On receipt of the notice from the county auditor under
division (C) of this section, the nonprofit corporation that owns
and operates the housing cooperative shall reduce the monthly
maintenance fee
for each homestead
for which an applicant received
a certificate of reduction under
this section application for
reduction was approved for the year
following the year for which
the certificate was
issued application was approved. The
reduction in the monthly maintenance fee
shall equal one-twelfth
of the reduction in taxes
attributed to the homestead by the
county auditor under division
(C) of this section.
(E) If an application, late application, or continuing
application is not approved, or if the county auditor otherwise
determines that a homestead does not qualify for a reduction in
taxes under division (A) of section 323.152 of the Revised
Code,
the auditor shall notify the applicant, and the nonprofit
corporation that
owns
and operates the housing cooperative, of the
reasons for denial not later than
the
first Monday in October. If
the applicant believes that the
application for reduction has been
improperly denied, or the nonprofit
corporation that owns and
operates the housing cooperative
believes that the reduction is
for less than that to which the
housing cooperative is entitled,
the applicant or housing
cooperative, respectively, may file an
appeal with the county
board of revision not later than the date
of closing of the
collection for the first half of real and public
utility property
taxes. The appeal shall be treated in the same
manner as a
complaint relating to the valuation or assessment of
real property
under Chapter 5715. of the Revised Code.
Sec. 3317.16. (A) As used in this section:
(1) "State share percentage" means the percentage calculated
for a
joint vocational school district as follows:
(a) Calculate the state base cost funding amount for the
district
under
division (B) of this section. If the district
would
not receive
any base cost funding for that year under that
division, the district's state
share percentage is zero.
(b) If the district would receive base cost funding under
that
division,
divide that base cost amount by an amount equal to
the following:
the formula amount X
formula ADM
The resultant number is the district's state share
percentage.
(2) The "total special education weight" for a joint
vocational
school district shall be calculated in the same manner
as prescribed in
division (B)(1) of section 3317.022 of the
Revised
Code.
(3) The "total vocational education weight" for a joint
vocational school district shall be calculated in the same manner
as
prescribed in division (B)(4) of section 3317.022 of the
Revised Code.
(4) The "total
recognized valuation"
of a joint vocational
school district shall be determined by
adding the
recognized
valuations of
all its constituent school districts that were
subject to the joint vocational school district's tax levies for
the
applicable fiscal
year both the current and preceding tax
years.
(5) "Resident district" means the city, local, or exempted
village school district in which a student is entitled to attend
school under section 3313.64 or 3313.65 of the Revised Code.
(6) "Community school" means a community school established
under Chapter 3314. of the Revised Code.
(B) The department of education shall compute and distribute
state base cost funding to each joint vocational school district
for the
fiscal year in accordance with
the following formula:
(formula amount X
formula ADM) -
(.0005 X
total
recognized valuation)
If the difference obtained under this division is a negative
number, the district's computation shall be zero.
(C)(1) The department shall compute and distribute state
vocational education additional weighted costs funds to each joint
vocational
school district in accordance with the following
formula:
state share percentage X formula amount X
total vocational education weight
In each fiscal year, a joint vocational school district
receiving funds under division (C)(1) of this section shall spend
those funds only for the purposes the department designates as
approved for vocational education expenses.
Vocational educational
expenses approved by the department shall include only expenses
connected to the delivery of career-technical programming to
career-technical students. The department shall require the joint
vocational school district to report data annually so that the
department may monitor the district's compliance with the
requirements regarding the manner in which funding received under
division (C)(1) of this section may be spent.
(2) The department shall compute for each joint
vocational
school district state funds for vocational education
associated
services costs in accordance with the following
formula:
state share percentage X .05 X
the formula amount X the sum of
categories one and two vocational
education ADM
In any fiscal year, a joint vocational school district
receiving
funds under division (C)(2) of this section, or through
a
transfer of funds pursuant to division (L)
of section 3317.023
of the Revised Code, shall spend those
funds only for the purposes
that the department designates as
approved for vocational
education associated services expenses,
which may include such
purposes as apprenticeship coordinators,
coordinators for other
vocational education services, vocational
evaluation, and other
purposes designated by the department. The
department may deny
payment under division (C)(2) of this section to
any district that
the department determines is not operating those services or
is
using funds paid under division (C)(2) of this section,
or through
a transfer of funds pursuant to division (L)
of section 3317.023
of the Revised Code, for other purposes.
(D)(1) The department shall compute and distribute state
special
education and related services additional weighted costs
funds to each joint
vocational school district in accordance with
the
following formula:
state share percentage X formula amount X
total special education weight
(2)(a) As used in this division, the "personnel allowance"
means
thirty
thousand
dollars in fiscal
years 2008 and 2009.
(b) For the provision of speech language pathology services
to students,
including students
who do not have individualized
education
programs prepared for
them under Chapter 3323. of the
Revised
Code, and for
no
other purpose, the department shall pay
each
joint vocational
school district
an amount calculated
under
the
following formula:
(formula ADM divided by 2000) X the personnel
allowance X state share percentage
(3) In any fiscal year, a joint vocational school district
shall spend for purposes that the department designates as
approved for special education and related services expenses at
least the amount calculated as follows:
(formula amount
X the sum of categories
one through
six special education ADM) +
(total special education weight X
formula amount)
The purposes approved by the department for special education
expenses shall include, but shall not be limited to, compliance
with state rules governing the education of children
with
disabilities, providing services identified in a student's
individualized education program as defined in section 3323.01 of
the Revised Code, provision of speech language pathology services,
and the portion of the district's overall administrative and
overhead costs that are attributable to the district's special
education student population.
The department shall require joint vocational school
districts to report data annually to allow for monitoring
compliance with division (D)(3) of this section. The department
shall annually report to the governor and the general assembly the
amount of money spent by each joint vocational school district for
special education and related services.
(4) In any fiscal year, a joint vocational school district
shall spend for the provision of speech language pathology
services not less than the sum of the amount calculated under
division (D)(1) of this section for the students in the district's
category one special education ADM and the amount calculated under
division (D)(2) of this section.
(E)(1) If a joint vocational school
district's costs for a
fiscal year for a student in its
categories
two through six
special education
ADM
exceed the
threshold catastrophic cost for
serving the
student, as specified
in division (C)(3)(b) of section
3317.022 of
the Revised Code, the district may
submit to the
superintendent of
public
instruction
documentation,
as
prescribed
by the
superintendent, of
all of its costs for that
student. Upon
submission of
documentation for a student of the
type and in the
manner
prescribed, the department shall pay to the
district an
amount
equal to the
sum of the following:
(a) One-half of the district's costs for the student in
excess of the threshold catastrophic cost;
(b) The product of one-half of the district's costs for the
student
in excess of
the threshold
catastrophic cost multiplied
by
the
district's state
share
percentage.
(2) The district shall only report
under division (E)(1) of
this section, and the department shall only
pay
for, the
costs of
educational expenses and the related
services provided
to
the
student in accordance with the student's
individualized
education
program. Any legal fees, court costs, or
other costs
associated
with any cause of action relating to the
student may
not be
included in the amount.
(F) Each fiscal year, the department shall pay each joint
vocational school district an amount for adult technical and
vocational
education and
specialized consultants.
(G)(1) A joint vocational school district's local share of
special
education and related services additional weighted costs
equals:
(1 - state share percentage) X
Total special education weight X
the formula amount
(2) For each student with a disability receiving
special
education and related services under an individualized
education
program, as defined in section 3323.01 of the Revised
Code, at a
joint vocational district, the resident district or, if
the
student is enrolled in a community school, the community
school
shall be responsible for the amount of any costs of
providing
those special education and related services to that
student that
exceed the sum of the amount calculated for those
services
attributable to that student under divisions (B), (D),
(E), and
(G)(1) of this section.
Those excess costs shall be calculated by subtracting the sum
of the following from the actual cost to provide special education
and related services to the student:
(b) The product of the formula amount times the applicable
multiple specified in section 3317.013 of the Revised Code;
(c) Any funds paid under division (E) of this section for the
student;
(d) Any other funds received by the joint vocational school
district under this chapter to provide special education and
related services to the student, not including the amount
calculated under division (G)(2) of this section.
(3) The board of education of the joint vocational school
district may report the excess costs calculated under division
(G)(2) of this section to the department of education.
(4) If the board of education of the joint vocational school
district reports excess costs under division (G)(3) of this
section, the department shall pay the amount of excess cost
calculated under division (G)(2) of this section to the joint
vocational school district and shall deduct that amount as
provided in division (G)(4)(a) or (b) of this section, as
applicable:
(a) If the student is not enrolled in a community school, the
department shall deduct the amount from the account of the
student's resident district pursuant to division (M) of section
3317.023 of the Revised Code.
(b) If the student is enrolled in a community school, the
department shall deduct the amount from the account of the
community school pursuant to section 3314.083 of the Revised
Code.
Sec. 4503.065. (A) This section applies to any of the
following:
(1) An individual who is permanently and totally disabled;
(2) An individual who is sixty-five years of age or older;
(3) An individual who is the surviving spouse of a
deceased
person who was permanently and totally disabled or
sixty-five
years of age or older and who applied and qualified
for a
reduction in assessable value under this section in the
year of
death, provided the surviving spouse is at least
fifty-nine but
not sixty-five or more years of age on the date
the deceased
spouse dies.
(B) The manufactured home tax on a manufactured
or mobile
home that is paid pursuant to division (C) of
section 4503.06 of
the Revised Code and that is owned
and occupied as a home by an
individual whose domicile is in this
state and to whom this
section applies, shall be reduced
for any tax year for which the
owner obtains a certificate of reduction from the county auditor
under section 4503.067 of the Revised Code an application for such
reduction has been approved, provided the
individual did not
acquire ownership from a person, other than
the
individual's
spouse, related by consanguinity or
affinity for the
purpose
of
qualifying for the reduction. An
owner
includes a
settlor of a
revocable or irrevocable inter vivos trust holding
the
title to a
manufactured or mobile home occupied by the
settlor
as of
right
under the trust.
(1) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(2) of that section, the reduction shall equal the
greater of the reduction granted for the tax
year preceding
the
first tax year to which this section applies
pursuant to
Section
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if
the taxpayer received a reduction for that
preceding
tax year,
or the product of the following:
(a) Twenty-five thousand dollars of the true value of the
property in money;
(b) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the Revised
Code, not to exceed thirty-five per cent;
(c) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(d) The quantity equal to one minus the sum of the percentage
reductions in taxes received by the property for the current tax
year under section 319.302 of the Revised Code and division (B) of
section 323.152 of the Revised Code.
(2) For manufactured and mobile homes for which the tax
imposed by section 4503.06 of the Revised Code is computed under
division (D)(1) of that section, the reduction shall equal the
greater of the reduction granted for the tax year preceding the
first tax year to which this section applies pursuant to Section
803.06 of Am. Sub. H.B. 119 of the 127th general assembly, if the
taxpayer received a reduction for that preceding tax year, or the
product of the following:
(a) Twenty-five thousand dollars of the cost to the owner, or
the market value at the time of purchase, whichever is greater, as
those terms are used in division (D)(1) of section 4503.06 of the
Revised Code;
(b) The percentage from the appropriate schedule in division
(D)(1)(b) of section 4503.06 of the Revised Code;
(c) The assessment percentage of forty per cent used in
division (D)(1)(b) of section 4503.06 of the Revised Code;
(d) The tax rate of the taxing district in which the home has
its situs.
(C) If the owner or the spouse of the owner of a
manufactured
or
mobile
home is eligible for a homestead exemption
on the land
upon which
the home is located, the reduction
to which the owner
or spouse is entitled under
this
section shall
not exceed
the
difference between the reduction
to which the owner or spouse is
entitled under
division (B) of this section
and the amount of
the
reduction under the
homestead exemption.
(D) No reduction shall be made
with respect to
the
home of
any person convicted of violating
division
(C) or (D)
of section
4503.066 of the Revised Code for a
period
of three
years
following the conviction.
Sec. 4503.066. (A)(1) To obtain a tax reduction under
section
4503.065 of
the Revised Code, the owner of the home shall
file an
application with the county auditor of the county in which
the
home is
located. An application for reduction in
taxes
based
upon a physical disability shall be
accompanied by a
certificate
signed by a physician, and an
application for
reduction in taxes
based upon a mental
disability
shall
be accompanied by a
certificate signed by a
physician or
psychologist licensed to
practice in this state.
The certificate
shall attest to the fact
that the applicant is
permanently and
totally disabled, shall be
in a form that the
department of
taxation requires, and shall
include the definition
of totally and
permanently disabled as set
forth in section
4503.064 of the
Revised Code. An application for
reduction in
taxes
based upon a disability certified as permanent
and total by
a
state or federal agency having the function of so
classifying
persons shall be accompanied by a certificate from
that agency.
(2) Each application shall constitute a continuing
application for a reduction in taxes for each
year in
which the
manufactured or mobile home is occupied by the
applicant.
Failure to receive
a new
application or notification under
division (B) of this
section
after a certificate of reduction has
been issued under
section
4503.067 of the Revised Code an
application for reduction has been approved is
prima-facie
evidence that
the
original applicant is entitled to
the reduction
calculated on the basis of the
information
contained in
the
original application. The original
application
and any
subsequent
application shall be in the form of
a signed
statement
and shall
be filed not later than the first
Monday in
June. The
statement
shall be on a form, devised and
supplied by
the tax
commissioner,
that shall require no more
information than
is
necessary to
establish the applicant's
eligibility for the
reduction in
taxes and the
amount of the reduction to
which the
applicant is entitled.
The
form also
shall contain a statement
that conviction
of
willfully
falsifying
information to obtain a
reduction in
taxes
or
failing to comply with division (B) of this
section shall
result
in the revocation of the right to the
reduction for a
period of
three years.
(3) A late application for a reduction in
taxes
for the year
preceding the year for which an original
application
is filed may
be filed with an original application. If
the
auditor determines
that the information contained in the late
application is correct,
the auditor shall determine both the
amount of the reduction in
taxes to which the
applicant
would have
been entitled for the
current tax year had
the
application been
timely filed and
approved in the preceding
year,
and the amount
the taxes levied
under section 4503.06 of the
Revised Code for
the current year
would have been reduced as a
result of the
reduction. When an
applicant is
permanently
and totally disabled on the first day of
January of
the year in
which the applicant files a late
application, the
auditor, in
making the
determination of the
amounts of the
reduction in taxes under division (A)(3) of
this
section, is not required
to determine that the applicant was
permanently and totally
disabled on the first day of January of
the preceding year.
The amount of the reduction in taxes pursuant to a late
application shall be treated as an overpayment of taxes by the
applicant. The auditor shall credit the amount of the
overpayment
against the amount of the taxes or penalties then due
from the
applicant, and, at the next succeeding settlement, the
amount of
the credit shall be deducted from the amount of any
taxes or
penalties distributable to the county or any taxing unit
in the
county that has received the benefit of the taxes or
penalties
previously overpaid, in proportion to the benefits
previously
received. If, after the credit has been made, there
remains a
balance of the overpayment, or if there are no taxes or
penalties
due from the applicant, the auditor shall refund that
balance to
the applicant by a warrant drawn on the county
treasurer in favor
of the applicant. The treasurer shall pay the
warrant from the
general fund of the county. If there is
insufficient money in the
general fund to make the payment, the
treasurer shall pay the
warrant out of any undivided manufactured or mobile
home taxes
subsequently received by the treasurer for
distribution to the
county or taxing district in the county that received the benefit
of the overpaid taxes, in proportion to the benefits previously
received, and the amount paid from the undivided funds shall be
deducted from the money otherwise distributable to the county or
taxing district in the county at the next or any succeeding
distribution. At the next or any succeeding distribution after
making the refund, the treasurer shall reimburse the general fund
for any payment made from that fund by deducting the amount of
that payment from the money distributable to the county or other
taxing unit in the county that has received the benefit of the
taxes, in proportion to the benefits previously received. On the
second Monday in September of each year, the county auditor shall
certify the total amount of the reductions in taxes made in the
current year under division (A)(3) of this section to the tax
commissioner who shall treat that amount as a reduction in taxes
for the current tax year and shall make reimbursement to the
county of that amount in the manner prescribed in section
4503.068
of the Revised Code, from moneys appropriated for that
purpose.
(B) If in any year after for which an application for
reduction in taxes has been filed
under
division (A) of this
section approved the owner no longer qualifies
for the
reduction
in taxes for which the owner was issued
a
certificate,
the owner
shall
notify the
county auditor that the owner is not
qualified
for a
reduction in taxes.
During January of each year, the county auditor shall
furnish
each person issued a certificate of reduction whose application
for reduction has been
approved,
by
ordinary mail, a
form on
which to report any changes in ownership of
the
home,
including
changes in or revocation of a
revocable inter
vivos
trust,
changes in, occupancy, disability, and other
changes in the
information
earlier furnished the auditor relative
to the
application.
(C) No person shall knowingly make a false statement for
the
purpose of obtaining a reduction in taxes under
section
4503.065
of the Revised Code.
(D) No person shall knowingly fail to notify the county
auditor of any change required by division (B) of this section
that has the effect of maintaining or securing a reduction in
taxes
under section 4503.065 of the Revised Code.
(E) No person shall knowingly make a false statement or
certification attesting to any person's physical or mental
condition for purposes of qualifying such person for tax relief
pursuant to sections 4503.064 to 4503.069 of the Revised Code.
(F)
Whoever violates division (C), (D), or
(E) of this
section is guilty of a misdemeanor of the fourth degree.
Sec. 4503.067. (A) At the same time the tax bill for the
first half of the tax year is issued,
the county auditor shall
issue a certificate of reduction in
taxes for
a manufactured or
mobile home in triplicate for each
person who
has complied with
section 4503.066 of the Revised Code
and been
found by the
auditor to be entitled to a reduction in taxes for the succeeding
tax year. The certificate
shall
set forth the
amount of the
reduction in taxes calculated under
section 4503.065 of the
Revised Code. Upon
issuance of the
certificate, the auditor shall
reduce the
manufactured home tax levied on the home for the
succeeding tax
year by the required amount and forward the
original and one copy
of
the
certificate to the county treasurer.
The auditor shall
retain one copy of
the certificate. The
treasurer shall retain
the
original certificate and forward the
remaining copy to the
recipient with
the tax bill delivered
pursuant to division (D)(6)
of section
4503.06 of the Revised
Code.
(B) If the application or a continuing application is not
approved, the auditor shall notify the applicant of the reasons
for denial no later than the first Monday in October. The county
auditor shall approve or deny an application for reduction under
section 4503.065 of the Revised Code and shall so notify the
applicant not later than the first Monday in October. Notification
shall be provided on a form prescribed by the tax commissioner. If
a
person
believes that the person's application for reduction in
taxes has
been improperly denied or is for
less
than that to
which the
person is entitled,
the person may file an
appeal
with
the county
board of revision no later than the
thirty-first
day
of January
of the following calendar year. The
appeal shall
be
treated in
the same manner as a complaint relating
to the
valuation or
assessment of real property under Chapter
5715. of
the Revised
Code.
Sec. 4503.068. On or before the second Monday in September
of each year, the county treasurer shall total the amount by
which
the taxes levied in that year were reduced pursuant to
section
4503.067 4503.065 of the Revised Code, and certify that amount to
the tax commissioner. Within ninety days of the receipt of the
certification, the commissioner shall certify that amount to the
director of budget and management and the director shall make two
payments from the
general revenue fund in favor of the county
treasurer. One shall
be in the full amount by which taxes were
reduced. The other
shall be in an amount equal to two per cent of
such amount and
shall be a payment to the county auditor and
county treasurer for
the costs of administering sections 4503.064
to 4503.069 of the
Revised Code.
Immediately upon receipt of the payment in the full amount
by
which taxes were reduced, the full amount of the payment shall
be
distributed among the taxing districts in the county as though
it
had been received as taxes under section 4503.06 of the
Revised
Code from each person for whom taxes were reduced under
sections
4503.064 to 4503.069 section 4503.065 of the Revised Code.
Sec. 4735.18. (A) Subject to section 4735.32 of the
Revised
Code, the superintendent of real estate, upon the superintendent's
own
motion, may investigate the conduct of any licensee. Subject
to
section 4735.32 of the Revised Code, the Ohio real estate
commission shall,
pursuant to section 4735.051 of the Revised
Code, impose disciplinary
sanctions upon any licensee who, whether
or not acting in the licensee's
capacity as a real estate broker
or salesperson, or in handling the licensee's
own property, is
found to have been convicted of
a felony or a crime of moral
turpitude, and shall, pursuant to
section 4735.051 of the Revised
Code, impose disciplinary sanctions upon any
licensee who, in the
licensee's capacity as a real
estate broker or salesperson, or in
handling the licensee's own property, is
found guilty of:
(1) Knowingly making any misrepresentation;
(2) Making any false promises with intent to influence,
persuade, or induce;
(3) A continued course of misrepresentation or the making
of
false promises through agents, salespersons, advertising, or
otherwise;
(4) Acting for more than one party in a transaction
except
as
permitted by and in compliance with section 4735.71 of the
Revised
Code;
(5) Failure within a reasonable time to account for or to
remit any money coming into the licensee's possession which
belongs
to others;
(6) Dishonest or illegal dealing, gross negligence,
incompetency, or misconduct;
(7)(a) By final adjudication by a court, a violation of
any
municipal or federal civil rights law relevant to the
protection
of purchasers or sellers of real estate or, by final
adjudication
by a court, any unlawful discriminatory practice
pertaining to the
purchase or sale of real estate prohibited by
Chapter 4112. of the
Revised Code, provided that such violation
arose out of a
situation wherein parties were engaged in bona
fide efforts to
purchase, sell, or lease real estate, in the licensee's
practice
as a licensed real estate broker or salesperson;
(b) A second or subsequent violation of any unlawful
discriminatory practice pertaining to the purchase or sale of
real
estate prohibited by Chapter 4112. of the Revised Code or
any
second or subsequent violation of municipal or federal civil
rights laws relevant to purchasing or selling real estate whether
or not there has been a final adjudication by a court, provided
that such violation arose out of a situation wherein parties were
engaged in bona fide efforts to purchase, sell, or lease real
estate. For any second offense under this division, the
commission
shall suspend for a minimum of two months or revoke
the
license of
the broker or salesperson. For any subsequent
offense,
the
commission shall revoke the license of the broker or
salesperson.
(8) Procuring a license under this chapter, for the licensee
or any
salesperson by fraud, misrepresentation, or deceit;
(9) Having violated or failed to comply with any provision
of
sections
4735.51 to 4735.74 of the Revised Code or having
willfully disregarded or
violated any other provisions of this
chapter;
(10) As a real estate broker, having demanded, without
reasonable cause,
other
than
from a broker licensed under this
chapter, a commission to which
the licensee is not entitled, or,
as a real estate
salesperson, having demanded,
without
reasonable
cause, a commission to which the licensee is not entitled;
(11)
Except as permitted under section 4735.20 of the
Revised
Code, having paid commissions or fees to, or divided
commissions
or fees with, anyone not licensed as a real estate
broker or
salesperson
under this chapter or anyone not operating
as an
out-of-state commercial real estate broker or salesperson
under
section 4735.022 of the Revised Code;
(12) Having falsely represented membership in any real
estate
professional association of which the licensee is not a
member;
(13) Having accepted, given, or charged any undisclosed
commission, rebate, or direct profit on expenditures made for a
principal;
(14) Having offered anything of value other than the
consideration recited in the sales contract as an inducement to a
person to enter into a contract for the purchase or sale of real
estate or having offered real estate or the improvements on real
estate as a prize in a lottery or scheme of chance;
(15) Having acted in the dual capacity of real estate
broker
and undisclosed principal, or real estate
salesperson and
undisclosed principal, in any transaction;
(16) Having guaranteed, authorized, or permitted any
person
to guarantee future profits which may result from the
resale of
real property;
(17) Having placed a sign on any property offering it for
sale or for rent without the consent of the owner or the owner's
authorized agent;
(18) Having induced any party to a contract of sale or
lease
to break such contract for the purpose of substituting in
lieu of
it a new contract with another principal;
(19) Having negotiated the sale, exchange, or lease of any
real property directly with a seller, purchaser, lessor, or tenant
knowing
that such seller, purchaser, lessor, or tenant is
represented by another broker under a written exclusive agency
agreement, exclusive right to sell or lease listing agreement, or
exclusive purchaser agency agreement with respect to such property
except as provided for in section 4735.75 of the Revised Code;
(20) Having offered real property for sale or for lease
without the knowledge and consent of the owner or the owner's
authorized
agent, or on any terms other than those authorized by
the owner or the owner's
authorized agent;
(21) Having published advertising, whether printed, radio,
display, or of any other nature, which was misleading or
inaccurate in any material particular, or in any way having
misrepresented any properties, terms, values, policies, or
services of the business conducted;
(22) Having knowingly withheld from or inserted in any
statement of account or invoice any statement that made it
inaccurate in any material particular;
(23) Having published or circulated unjustified or
unwarranted threats of legal proceedings which tended to or had
the effect of harassing competitors or intimidating their
customers;
(24) Having failed to keep complete and accurate records
of
all transactions for a period of three years from the date of
the
transaction, such records to include copies of listing forms,
earnest money receipts, offers to purchase and acceptances of
them,
records of receipts and disbursements of all funds
received
by the licensee as broker and incident to the licensee's
transactions
as
such,
and records required pursuant to divisions
(C)(4) and (5) of section 4735.20 of the Revised Code, and any
other
instruments or
papers related
to the
performance of any of
the
acts set forth in
the definition
of a
real estate broker;
(25) Failure of a real estate broker or salesperson to
furnish all parties involved in a real estate transaction true
copies of all listings and other agreements to which they are a
party, at the time each party signs them;
(26) Failure to maintain at all times a special or trust
bank
account in a depository located in this state. The account
shall
be noninterest-bearing, separate and distinct from any
personal or
other account of the broker, and, except as
provided
in division
(A)(27) of this section, shall be used for the deposit
and
maintenance of all escrow funds, security deposits, and other
moneys
received by the broker in a fiduciary capacity. The name,
account number, if
any, and location of the depository wherein
such special or trust
account is maintained shall be submitted in
writing to the
superintendent. Checks drawn on such special or
trust bank accounts are
deemed to meet the conditions imposed by
section 1349.21 of the Revised Code. Funds deposited in the trust
or special account in connection with a purchase agreement shall
be maintained in accordance with section 4735.24 of the Revised
Code.
(27) Failure to maintain at all times a special or trust
bank
account in a
depository in this state, to be used exclusively
for
the deposit and
maintenance of all rents, security deposits,
escrow funds, and other moneys
received by the broker in a
fiduciary capacity in the course of managing real
property. This
account shall be separate and distinct from any other account
maintained by the broker. The name, account number, and location
of the
depository shall be submitted in writing to the
superintendent. This account
may earn interest, which shall be
paid to the property owners on a pro rata
basis.
Division (A)(27) of this section does not apply to brokers
who are
not engaged in the management of real property on behalf
of real property
owners.
(28) Having failed to put definite expiration dates in all
written agency agreements to which the broker is a party;
(29) Having an unsatisfied final judgment in any court of
record against the licensee arising out of the licensee's
conduct
as a licensed broker or salesperson;
(30) Failing to render promptly upon demand a full and
complete statement of the expenditures by the broker or
salesperson of funds advanced by or on behalf of a party to a real
estate transaction to the broker or salesperson for the purpose of
performing
duties as a licensee under this chapter in conjunction
with the real estate
transaction;
(31) Failure within a reasonable time, after the receipt
of
the commission by the broker, to render an accounting to and
pay a
real estate salesperson the salesperson's earned share of it;
(32) Performing any service for another constituting the
practice of law, as determined by any court of law;
(33) Having been adjudicated incompetent for the purpose
of
holding the license by a court, as provided in section
5122.301 of
the Revised Code. A license revoked or suspended
under this
division shall be reactivated upon proof
to the commission of the
removal of the disability.
(34) Having authorized or permitted a person to act as an
agent in the capacity of a real estate broker, or a real estate
salesperson, who was not then licensed as a real estate
broker or
real estate salesperson under this chapter
or who was not then
operating as an out-of-state commercial real estate broker or
salesperson under section 4735.022 of the Revised Code;
(35) Having knowingly inserted or participated in inserting
any materially
inaccurate term in a document, including naming a
false consideration;
(36) Having failed to inform the licensee's client of the
existence of an
offer or counteroffer or having failed to present
an offer or
counteroffer in a timely manner, unless otherwise
instructed by the client, provided the
instruction of the client
does not conflict with any state or federal law.
(B) Whenever the commission, pursuant to section 4735.051
of
the Revised Code, imposes disciplinary sanctions for any violation
of this
section, the commission also may impose such sanctions
upon the broker with
whom the salesperson is affiliated if the
commission finds that the broker had
knowledge of the
salesperson's actions that violated this section.
(C) The commission shall, pursuant to section 4735.051 of
the
Revised Code,
impose disciplinary sanctions upon any foreign
real
estate dealer or
salesperson who, in that capacity or in
handling
the dealer's or salesperson's
own property, is found
guilty of any
of the acts or omissions specified or
comprehended
in division (A)
of this section insofar as the acts or omissions
pertain to
foreign real estate. If the commission imposes such
sanctions upon
a foreign real estate salesperson for a violation
of this
section,
the commission also may suspend or revoke the
license of
the
foreign real estate dealer with whom the
salesperson is affiliated
if the commission finds that the dealer
had
knowledge of the
salesperson's actions that violated this
section.
(D) The commission may suspend, in whole or in part, the
imposition of the penalty of suspension of a license under this
section.
(E) The commission immediately shall notify the real
estate
appraiser board of any disciplinary action taken under
this
section against a licensee who also is a state-certified
real
estate appraiser under Chapter 4763. of the Revised Code.
Sec. 4735.24. (A) Except as otherwise provided in this
section, when earnest money connected to a real estate purchase
agreement is deposited in a real estate broker's trust or special
account, the broker shall maintain that money in the account in
accordance with the terms of the purchase agreement until one of
the following occurs:
(1) The transaction closes and the broker disburses the
earnest money to the closing or escrow agent or otherwise
disburses the money pursuant to the terms of the purchase
agreement.
(2) The parties provide the broker with written instructions
that both parties have signed that specify how the broker is to
disburse the earnest money and the broker acts pursuant to those
instructions.
(3) The broker receives a copy of a final court order that
specifies to whom the earnest money is to be awarded and the
broker acts pursuant to the court order.
(4) The earnest money becomes unclaimed funds as defined in
division (M)(2) of section 169.02 of the Revised Code and, after
providing the notice that division (D) of section 169.03 of the
Revised Code requires, the broker has reported the unclaimed funds
to the director of commerce pursuant to section 169.03 of the
Revised Code and has remitted all of the earnest money to the
director.
(B) A purchase agreement may provide that in the event of a
dispute regarding the disbursement of the earnest money, the
broker will return the money to the purchaser without notice to
the parties unless, within two years from the date the earnest
money was deposited in the broker's trust or special account, the
broker has received one of the following:
(1) Written instructions signed by both parties specifying
how the money is to be disbursed;
(2) Written notice that a court action to resolve the dispute
has been filed.
(C)(1) If the parties dispute the disbursement of the earnest
money and the purchase agreement contains the provision described
in division (B) of this section, not later than the first day of
September following the two year anniversary date of the deposit
of the earnest money in the broker's account, the broker shall
return the earnest money to the purchaser unless the parties
provided the broker with written instructions or a notice of a
court action as described in division (B) of this section.
(2) If the broker cannot locate the purchaser at the time the
disbursement is due, after providing the notice that division (D)
of section 169.03 of the Revised Code requires, the broker shall
report the earnest money as unclaimed funds to the director of
commerce pursuant to section 169.03 of the Revised Code and remit
all of the earnest money to the director.
Sec. 5739.09. (A)(1) A board of county
commissioners may,
by
resolution adopted by a majority of the
members of the board,
levy
an excise tax not to exceed three per
cent on transactions
by
which lodging by a hotel is or is to be
furnished to transient
guests. The board shall establish all
regulations necessary to
provide for the administration and
allocation of the tax.
The
regulations may prescribe the time for
payment of the tax, and
may
provide for the imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
Except
as
provided
in
divisions (A)(2), (3), (4), (5), (6), and (7), and (8) of
this
section,
the
regulations
shall
provide, after deducting the real
and actual
costs of
administering the tax, for the return to each
municipal
corporation or township that does not levy an excise tax
on
the
transactions, a uniform percentage of the tax collected in
the
municipal corporation or in the unincorporated portion of the
township from each
transaction, not to exceed thirty-three
and
one-third per cent. The remainder of the revenue arising
from
the
tax shall be deposited in a separate fund and shall be
spent
solely to make contributions to the convention and
visitors'
bureau operating within the county, including a pledge
and
contribution of any portion of
the remainder pursuant to an
agreement authorized by section 307.695 of the Revised Code,
provided that if the board of county commissioners of an eligible
county as defined in section 307.695 of the Revised Code adopts a
resolution amending a resolution levying a tax under this division
to provide that the revenue from the tax shall be used by the
board as described in division (H) of section 307.695 of the
Revised Code, the remainder of the revenue shall be used as
described in the resolution making that amendment.
Except as
provided
in division (A)(2), (3), (4), (5), (6), or (7), or (8) or
(H)
of
this
section, on
and after May 10, 1994, a board of county
commissioners may not
levy an excise tax pursuant to this
division
in any municipal
corporation or township located wholly
or partly
within the county
that has in effect an ordinance or
resolution
levying an excise
tax pursuant to division (B) of this
section.
The board of a
county that has levied a tax under
division (C) of
this section
may, by resolution adopted within
ninety days after
July 15, 1985,
by a majority of the members of
the board, amend
the resolution
levying a tax under this division
to provide for a
portion of that
tax to be pledged and
contributed in accordance
with an agreement
entered
into under section
307.695 of the
Revised
Code. A tax,
any revenue from which is
pledged pursuant
to
such
an agreement,
shall remain in effect at
the rate at which
it
is
imposed for the
duration of the period
for which the revenue
from the tax has been so
pledged.
The board of county commissioners of an eligible county as
defined in section 307.695 of the Revised Code may, by resolution
adopted by a majority of the members of the board, amend a
resolution levying a tax under this division to provide that the
revenue from the tax shall be used by the board as described in
division (H) of section 307.695 of the Revised Code, in which case
the tax shall remain in effect at the rate at which it was imposed
for the duration of any agreement entered into by the board under
section 307.695 of the Revised Code, the duration during which any
securities issued by the board under that section are outstanding,
or the duration of the period during which the board owns a
project as defined in section 307.695 of the Revised Code,
whichever duration is longest.
(2) A board of county commissioners that levies an excise
tax
under division (A)(1) of this section on June 30,
1997, at a
rate
of
three per cent, and that has pledged revenue from the
tax
to an
agreement entered into under section 307.695 of the Revised
Code
or, in the case of the board of county commissioners of an
eligible county as defined in section 307.695 of the Revised Code,
has amended a resolution levying a tax under division (C) of this
section to provide that proceeds from the tax shall be used by the
board as described in division (H) of section 307.695 of the
Revised Code, may, at any time by a resolution adopted by a
majority of the members of the board, amend the resolution levying
a tax under division (A)(1) of this section
to provide for an
increase in the rate of that tax up to seven per cent on each
transaction; to provide that revenue from the increase in the rate
shall be used as described in division (H) of section 307.695 of
the Revised Code or be
spent solely to make contributions to the
convention and
visitors' bureau
operating within the county to be
used
specifically for promotion,
advertising, and marketing of the
region in which the county is located; and to
provide that the
rate in
excess of the three per cent levied under division
(A)(1)
of this
section shall remain in effect at the rate at which it
is
imposed
for the duration of the period during which any agreement
is in
effect that was entered into under section 307.695 of the
Revised
Code by the
board of county commissioners levying a tax
under
division (A)(1) of this
section, the duration of the period
during which any securities issued by the board under division (I)
of section 307.695 of the Revised Code are outstanding, or the
duration of the period during which the board owns a project as
defined in section 307.695 of the Revised Code, whichever duration
is longest. The amendment also shall provide that no portion of
that revenue need be
returned to townships or municipal
corporations as would otherwise be required
under division (A)(1)
of this section.
(3) A board of county commissioners that levies a tax under
division (A)(1) of this section on March 18, 1999, at a rate of
three per
cent may, by resolution adopted not later
than
forty-five days after March
18, 1999, amend the resolution
levying
the tax to provide for all of the following:
(a) That the rate of the tax shall be increased by not more
than
an additional four per cent on each transaction;
(b) That all of the revenue from the increase in
the rate
shall
be
pledged and contributed to a convention facilities
authority
established by
the board of county commissioners under
Chapter
351. of the
Revised Code on or before November 15, 1998,
and
used
to pay costs of constructing,
maintaining, operating, and
promoting a facility in the county, including
paying bonds, or
notes issued in anticipation of bonds, as provided by that
chapter;
(c) That no portion of the revenue arising from the increase
in
rate need be returned to municipal corporations or townships as
otherwise
required under division (A)(1) of this section;
(d) That the increase in rate shall not be subject to
diminution
by initiative or referendum or by law while any bonds,
or notes in
anticipation of bonds, issued by the authority under
Chapter 351. of
the Revised Code to which the revenue is pledged,
remain
outstanding in accordance with their terms, unless
provision is made by law or
by the board of county commissioners
for an adequate substitute therefor that
is satisfactory to the
trustee if a trust agreement secures the bonds.
Division (A)(3) of this
section does not apply to the board
of county commissioners of
any county in which a convention center
or facility exists or is
being constructed on November
15, 1998,
or of any county in which a convention facilities
authority levies
a tax pursuant to section 351.021 of the
Revised Code on that
date.
As used in division (A)(3) of this section,
"cost" and
"facility"
have the same meanings as in section 351.01 of the
Revised
Code, and
"convention center" has the same meaning as in
section
307.695 of the Revised Code.
(4)(a) A board of county commissioners that levies a tax
under
division (A)(1) of this section on June 30, 2002, at a rate
of
three per cent may, by resolution adopted not later than
September
30, 2002, amend the resolution levying the tax to
provide for all
of the following:
(i) That the rate of the tax shall be increased by not
more
than an additional three and one-half per cent on each
transaction;
(ii) That all of the revenue from the increase in rate
shall
be pledged and contributed to a convention facilities
authority
established by the board of county commissioners under
Chapter
351. of the Revised Code on or before May 15, 2002, and be
used
to
pay costs of constructing, expanding, maintaining,
operating,
or
promoting a convention center in
the county,
including paying
bonds, or notes issued in
anticipation of bonds,
as provided by
that chapter;
(iii) That no portion of the revenue arising from the
increase
in rate need be returned to municipal corporations or
townships as
otherwise required under division (A)(1) of this
section;
(iv) That the increase in rate shall not be subject to
diminution by initiative or referendum or by law while any bonds,
or notes in anticipation of bonds, issued by the authority under
Chapter 351. of the Revised Code to which the revenue is pledged,
remain outstanding in accordance with their terms, unless
provision is made by law or by the board of county commissioners
for an adequate substitute therefor that is satisfactory to the
trustee if a trust agreement secures the bonds.
(b) Any board of county commissioners that, pursuant to
division (A)(4)(a) of this section, has amended a resolution
levying the tax authorized by division (A)(1) of this section may
further amend the resolution to provide that the revenue referred
to in division (A)(4)(a)(ii) of this section shall be pledged and
contributed both to a convention facilities authority to pay the
costs of constructing, expanding, maintaining, or operating one or
more convention centers in the county, including paying bonds, or
notes issued in anticipation of bonds, as provided in Chapter 351.
of the Revised Code, and to a convention and visitors' bureau to
pay the costs of promoting one or more convention centers in the
county.
As used in division (A)(4) of this section, "cost" has the
same meaning as in section 351.01 of the Revised Code, and
"convention center" has the same meaning as in section 307.695 of
the Revised Code.
(5)(a) As used in division (A)(5) of this section:
(i) "Port authority" means a port authority created under
Chapter 4582. of the Revised Code.
(ii) "Port authority military-use facility" means port
authority facilities on which or adjacent to which is located an
installation of the armed forces of the United States, a reserve
component thereof, or the national guard and at least part of
which is made available for use, for consideration, by the armed
forces of the United States, a reserve component thereof, or the
national guard.
(b) For the purpose of contributing revenue to pay operating
expenses of a port authority that operates a port authority
military-use facility, the board of county commissioners of a
county that created, participated in the creation of, or has
joined such a port authority may do one or both of the following:
(i) Amend a resolution previously adopted under division
(A)(1) of this section to designate some or all of the revenue
from the tax levied under the resolution to be used for that
purpose, notwithstanding that division;
(ii) Amend a resolution previously adopted under division
(A)(1) of this section to increase the rate of the tax by not more
than an additional two per cent and use the revenue from the
increase exclusively for that purpose.
(c) If a board of county commissioners amends a resolution to
increase the rate of a tax as authorized in division (A)(5)(b)(ii)
of this section, the board also may amend the resolution to
specify that the increase in rate of the tax does not apply to
"hotels," as otherwise defined in section 5739.01 of the Revised
Code, having fewer rooms used for the accommodation of guests than
a number of rooms specified by the board.
(6) A board of county commissioners of a county organized
under a county charter adopted pursuant to Article X, Section 3,
Ohio Constitution, and that levies an excise tax under division
(A)(1) of this section at a rate of three per cent and levies an
additional excise tax under division (E) of this section at a rate
of one and one-half per cent may, by resolution adopted not later
than January 1, 2008, by a majority of the members of the board,
amend the resolution levying a tax under division (A)(1) of this
section to provide for an increase in the rate of that tax by not
more than an additional one per cent on transactions by which
lodging by a hotel is or is to be furnished to transient guests.
Notwithstanding divisions (A)(1) and (E) of this section, the
resolution shall provide that all of the revenue from the increase
in rate, after deducting the real and actual costs of
administering the tax, shall be used to pay the costs of
improving, expanding, equipping, financing, or operating a
convention center by a convention
and visitors' bureau in the
county. The increase in rate shall
remain in effect for the
period
specified in the resolution, not
to exceed ten years. The
increase
in rate shall be subject to the
regulations adopted
under division
(A)(1) of this section, except
that the
resolution may provide
that no portion of the revenue
from the
increase in the rate shall
be returned to townships or
municipal
corporations as would
otherwise be required under that
division.
(7) Division (A)(7) of this section applies only to a county
with a population greater than sixty-five thousand and less than
seventy thousand according to the most recent federal decennial
census and in which, on December 31, 2006, an excise tax is levied
under division (A)(1) of this section at a rate not less than and
not greater than three per cent, and in which the most recent
increase in the rate of that tax was enacted or took effect in
November 1984.
The board of county commissioners of a county to which this
division applies, by resolution adopted by a majority of the
members of the board, may increase the rate of the tax by not more
than one per cent on transactions by which lodging by a hotel is
or is to be furnished to transient guests. The increase in rate
shall be for the purpose of paying expenses deemed necessary by
the convention and visitors' bureau operating in the county to
promote travel and tourism. The increase in rate shall remain in
effect for the period specified in the resolution, not to exceed
twenty years, provided that the increase in rate may not continue
beyond the time when the purpose for which the increase is levied
ceases to exist. If revenue from the increase in rate is pledged
to the payment of debt charges on securities, the increase in rate
is not subject to diminution by initiative or referendum or by law
for so long as the securities are outstanding, unless provision is
made by law or by the board of county commissioners for an
adequate substitute for that revenue that is satisfactory to the
trustee if a trust agreement secures payment of the debt charges.
The increase in rate shall be subject to the regulations adopted
under division (A)(1) of this section, except that the resolution
may provide that no portion of the revenue from the increase in
the rate shall be returned to townships or municipal corporations
as would otherwise be required under division (A)(1) of this
section. A resolution adopted under division (A)(7) of this
section is subject to referendum under sections 305.31 to 305.99
of the Revised Code.
(8) A board of county commissioners of a county with a
population greater than four hundred thousand that levies an
excise tax under division (A)(1) of this section at a rate of
three per cent and that levies no other excise tax under this
section may, by resolution adopted by a majority of the members of
the board, amend the resolution levying the tax to provide for all
of the following, notwithstanding anything in that division to the
contrary:
(a) That the rate of the tax shall be increased by not more
than an additional four per cent on each transaction;
(b)(i) That a portion of the revenue from the first three per
cent of the tax levied under division (A)(1) of this section may
be used for the purposes described in division (A)(8)(c) of this
section;
(ii) That all revenue exceeding the revenue from the first
three per cent of the tax levied under division (A)(1) of this
section shall be used for the purposes of division (A)(8)(c) of
this section;
(c) That the revenue described in divisions (A)(8)(b)(i) and
(ii) of this section may be used by the board for the purposes of
undertaking, financing, or leasing a project, as
defined in
section 307.695 of the Revised Code, including paying
debt
charges on any securities issued by the board under division
(I)
of that section, except that the project financed with such
revenue shall be limited to constructing, acquiring, equipping,
furnishing, or leasing an arena or convention center, or
combination thereof, that does not exist on the effective date of
S.B. 306 of the 127th general assembly,
subject to the terms of
any pledge to the payment of debt charges
on outstanding general
obligation securities or special obligation
securities under
division (I) of section 307.695 of the Revised
Code;
(d) That the additional rate of tax levied under division
(A)(8)(a) of this section shall remain in effect at the rate at
which it is imposed for the duration of a period ending on the
last day of the thirty-fifth year following the adoption of a
resolution under this division, the duration of the period during
which any securities issued by the board under division (I) of
section 307.695 of the Revised Code are outstanding, or the
duration of the period during which the board owns as or leases
the
arena or convention center, whichever duration
is longest.
(B)(1) The legislative authority of a municipal corporation
or
the board of trustees of a township that is not wholly or
partly
located in a county that has in effect a resolution
levying
an
excise tax pursuant to division (A)(1) of this section
may, by
ordinance or resolution, levy an excise tax not to exceed
three
per
cent on transactions by which lodging by a hotel is or
is to
be
furnished to transient guests. The legislative
authority of
the
municipal corporation or
the board of trustees of the township
shall deposit
at least fifty per
cent of the revenue from the tax
levied
pursuant to this division
into a separate fund, which shall
be
spent solely to make
contributions to convention and visitors'
bureaus operating within
the county in which the municipal
corporation or township is
wholly or partly located, and the
balance of
that revenue shall be
deposited in the general
fund.
The municipal corporation or
township shall establish all
regulations necessary to provide for
the administration and
allocation of the tax.
The
regulations may
prescribe the time for
payment of the tax, and
may provide for the
imposition of a
penalty or interest, or both, for late
payments,
provided
that the
penalty does not exceed ten per cent of the
amount of tax due, and
the
rate at which interest accrues does not
exceed the rate per
annum prescribed
pursuant to section 5703.47
of the Revised Code.
The levy of a tax
under this division is
in
addition to any tax
imposed on the same
transaction by a
municipal
corporation or a
township as authorized
by division
(A) of
section
5739.08 of the
Revised Code.
(2)(a) The legislative authority of the most populous
municipal
corporation located wholly or partly in a county in
which the
board of county commissioners has levied a tax under
division
(A)(4) of this section may amend, on or before September
30, 2002,
that municipal
corporation's ordinance or resolution
that levies
an excise tax on
transactions by which lodging by a
hotel is or is
to be furnished
to transient guests, to provide for
all of the
following:
(i) That the rate of the tax shall be increased by not
more
than an additional one per cent on each transaction;
(ii) That all of the revenue from the increase in rate
shall
be pledged and contributed to a convention facilities
authority
established by the board of county commissioners under
Chapter
351. of the Revised Code on or before May 15, 2002, and be
used
to
pay costs of constructing, expanding, maintaining,
operating,
or
promoting a convention center in
the county,
including paying
bonds, or notes issued in
anticipation of bonds,
as provided by
that chapter;
(iii) That the increase in rate shall not be subject to
diminution by initiative or referendum or by law while any bonds,
or notes in anticipation of bonds, issued by the authority under
Chapter 351. of the Revised Code to which the revenue is pledged,
remain outstanding in accordance with their terms, unless
provision is made by law, by the board of county commissioners, or
by the
legislative authority, for an adequate substitute therefor
that is satisfactory to the
trustee if a trust agreement secures
the bonds.
(b) The legislative authority of a municipal corporation
that, pursuant to division (B)(2)(a) of this section, has amended
its ordinance or resolution to increase the rate of the tax
authorized by division (B)(1) of this section may further amend
the ordinance or resolution to provide that the revenue referred
to in division (B)(2)(a)(ii) of this section shall be pledged and
contributed both to a convention facilities authority to pay the
costs of constructing, expanding, maintaining, or operating one or
more convention centers in the county, including paying bonds, or
notes issued in anticipation of bonds, as provided in Chapter 351.
of the Revised Code, and to a convention and visitors' bureau to
pay the costs of promoting one or more convention centers in the
county.
As used in division (B)(2) of this section, "cost" has the
same meaning as in section 351.01 of the Revised Code, and
"convention center" has the same meaning as in section 307.695 of
the Revised Code.
(C) For the purposes described in
section 307.695 of the
Revised Code and to cover the costs of
administering the tax, a
board of county commissioners of a
county
where a tax imposed
under division (A)(1) of this section is
in
effect may, by
resolution adopted within ninety days after
July
15, 1985, by a
majority of the members of
the board, levy an
additional excise
tax not to exceed three per
cent on transactions
by which lodging
by a hotel is or is to be
furnished to transient
guests. The tax
authorized by this
division shall be in addition
to any tax that
is levied pursuant
to division (A) of this
section, but it shall
not apply to
transactions subject to a tax
levied by a municipal
corporation
or township pursuant to the
authorization granted by
division
(A) of section
5739.08 of the
Revised Code. The board
shall
establish all
regulations necessary
to provide for the
administration and
allocation of the tax.
The
regulations may
prescribe the time for
payment of the tax, and
may
provide for the
imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the
amount of tax due, and
the
rate at which interest
accrues does not
exceed the rate per
annum prescribed
pursuant to
section 5703.47
of the Revised Code.
All
revenues arising
from
the
tax shall be
expended in accordance
with
section 307.695
of
the
Revised Code.
The board of county commissioners of an eligible county as defined
in section 307.695 of the Revised Code may, by resolution adopted
by a majority of the members of the board, amend the resolution
levying a tax under this division to provide that the revenue from
the tax shall be used by the board as described in division (H) of
section 307.695 of the Revised Code. A tax imposed under
this
division shall
remain
in
effect at the rate at which it is
imposed
for the
duration of
the
period during which any agreement entered
into by the board under section 307.695 of the Revised Code is in
effect, the duration of the period during which any securities
issued by the board under division (I) of section 307.695 of the
Revised Code are outstanding, or the duration of the period during
which the board owns a project as defined in section 307.695 of
the Revised Code, whichever duration is longest.
(D) For the purpose of providing contributions under
division
(B)(1) of section 307.671 of the Revised Code to enable
the
acquisition, construction, and equipping of a port authority
educational and cultural facility in the county and, to the
extent
provided for in the cooperative agreement authorized by
that
section, for the purpose of paying debt service charges on
bonds,
or notes in anticipation
of bonds, described in division
(B)(1)(b)
of that section, a board of county commissioners, by
resolution
adopted within ninety days after December 22,
1992, by
a majority
of the members of the board, may
levy an additional
excise tax not
to exceed one and one-half per
cent on transactions
by which
lodging by a hotel is or is to be
furnished to transient
guests.
The excise tax authorized by this
division shall be in
addition to
any tax that is levied pursuant
to divisions (A), (B),
and (C) of
this section, to any excise tax
levied pursuant to
section
5739.08
of the Revised
Code, and to any excise tax
levied
pursuant
to
section 351.021 of
the Revised Code. The board
of
county
commissioners shall
establish all regulations necessary
to
provide
for the
administration and allocation of the tax that
are
not
inconsistent with this section or section 307.671 of the
Revised
Code.
The
regulations may prescribe the time for payment
of the
tax, and
may provide for the imposition of a penalty or
interest,
or both, for late
payments,
provided
that the penalty
does not
exceed ten per cent of the amount of tax due, and
the
rate at
which interest accrues does not exceed the rate per annum
prescribed
pursuant to section 5703.47 of the Revised Code. All
revenues arising from the tax shall be expended
in
accordance with
section 307.671 of the Revised Code and
division
(D) of this
section. The levy of a tax imposed under
this
division
may not
commence prior to the first day of the month
next
following the
execution of the cooperative agreement
authorized
by
section
307.671 of the Revised Code by all parties
to that
agreement.
The
tax shall remain in effect at the rate at
which
it is imposed
for
the period of time described in division
(C) of
section
307.671 of
the Revised Code for which the revenue
from
the tax has
been
pledged by the county to the corporation
pursuant to
that
section,
but, to any extent provided for in
the
cooperative
agreement, for
no lesser period than the period of
time required
for payment of
the debt service charges on bonds,
or
notes in
anticipation
of
bonds, described in division
(B)(1)(b)
of
that
section.
(E) For the purpose of paying the costs of acquiring,
constructing, equipping, and improving a municipal educational
and
cultural facility, including debt service charges on bonds
provided for in division (B) of section 307.672 of the Revised
Code, and for
any additional purposes
determined by
the
county
in
the resolution levying the tax or amendments
to the
resolution,
including subsequent amendments providing for
paying
costs of
acquiring,
constructing, renovating,
rehabilitating,
equipping,
and improving a port
authority
educational and cultural
performing
arts facility, as defined in
section 307.674 of the
Revised Code,
and
including debt service
charges on bonds provided
for in
division
(B) of section 307.674
of the Revised Code, the
legislative
authority of a county, by
resolution adopted
within
ninety days
after June 30, 1993, by a
majority of the members of
the
legislative authority, may levy an
additional excise tax not
to
exceed one
and one-half per cent on
transactions by which
lodging
by a hotel
is or is to be furnished
to transient guests.
The
excise tax
authorized by this division
shall be in addition to
any
tax that
is levied pursuant to
divisions (A), (B), (C), and
(D) of
this
section, to any excise
tax levied pursuant to
section
5739.08 of the Revised Code, and
to any excise tax
levied
pursuant
to section 351.021 of the
Revised Code. The
legislative
authority
of the county shall
establish all
regulations necessary
to provide
for the
administration and
allocation of the tax.
The
regulations
may
prescribe the time for
payment of the tax, and
may
provide for
the
imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent
of the
amount of tax due, and
the
rate at which interest
accrues
does not
exceed the rate per
annum prescribed
pursuant to
section
5703.47
of the Revised Code.
All
revenues arising from the
tax
shall be
expended in accordance
with
section 307.672 of the
Revised Code
and
this division. The levy of a tax
imposed
under
this division shall not
commence prior to the first
day of
the
month next following the
execution of the cooperative
agreement
authorized by section
307.672 of the Revised Code by all
parties
to that agreement.
The
tax shall remain in effect at
the
rate at
which it is
imposed for
the period of time determined
by
the
legislative
authority of the
county. That period of time
shall
not exceed
fifteen
years, except that the legislative
authority
of a county with a population of less than two hundred
fifty
thousand according to the most recent federal decennial
census,
by resolution adopted by a majority of its members before
the
original tax expires, may extend the duration of the tax for
an
additional period of time. The additional period of time by
which
a legislative authority extends a tax levied under this
division
shall not exceed fifteen years.
(F) The legislative authority of a county that has levied a
tax
under division (E) of this section may, by resolution adopted
within
one hundred eighty days after
January 4, 2001, by a
majority of the members of the
legislative
authority, amend the
resolution levying a tax under
that
division
to
provide for the
use of the
proceeds of that
tax, to the extent
that it is no
longer needed
for its original
purpose as
determined
by the
parties to a
cooperative agreement
amendment pursuant to
division
(D) of
section 307.672 of the
Revised Code, to pay costs
of
acquiring,
constructing, renovating,
rehabilitating, equipping,
and improving
a port
authority
educational and cultural performing
arts
facility, including debt
service charges on bonds provided
for in
division (B) of section
307.674 of the Revised Code, and to
pay
all obligations under any
guaranty agreements,
reimbursement
agreements, or other credit
enhancement agreements described in
division (C) of section
307.674 of the Revised Code. The
resolution may also
provide
for
the extension of the tax at
the
same rate for the longer of the
period of time determined by the
legislative authority of the
county, but not to exceed an
additional
twenty-five years, or the
period of time required to
pay all debt service
charges on bonds
provided for in division (B)
of section 307.672 of the Revised
Code
and on port authority
revenue bonds provided for in division
(B) of
section 307.674 of
the Revised Code. All revenues arising
from the amendment and
extension
of the tax shall be expended in
accordance with section
307.674 of the Revised Code, this division, and
division
(E)
of
this
section.
(G) For purposes of a tax levied by a county, township, or
municipal corporation under this section or
section
5739.08 of
the
Revised Code, a board of county
commissioners, board of
township
trustees,
or
the legislative
authority of a municipal
corporation
may adopt a resolution or
ordinance at any time
specifying that
"hotel," as otherwise
defined in
section 5739.01
of the Revised
Code, includes
establishments in which fewer than
five rooms
are
used for the
accommodation of guests. The
resolution or ordinance
may
apply to
a tax imposed pursuant to
this section prior to the
adoption of
the
resolution or ordinance
if the resolution or
ordinance so
states, but the tax
shall not
apply to transactions
by which
lodging by such an establishment is
provided to transient
guests
prior to the adoption of the
resolution or
ordinance.
(H)(1) As used in this division:
(a) "Convention facilities authority" has the same meaning as
in section 351.01 of the Revised Code.
(b) "Convention center" has the same meaning as in section
307.695 of the Revised Code.
(2) Notwithstanding any contrary provision of division (D) of
this section, the legislative authority of a county with a
population of one million or more according to the most recent
federal decennial census that has levied a tax under division (D)
of this section may, by resolution adopted by a majority of the
members of the legislative authority, provide for the extension of
such levy and may provide that the proceeds of that tax, to the
extent that they are no longer needed for their original purpose
as defined by a cooperative agreement entered into under section
307.671 of the Revised Code, shall be deposited into the county
general revenue fund. The resolution shall provide for the
extension of the tax at a rate not to exceed the rate specified in
division (D) of this section for a period of time determined by
the legislative authority of the county, but not to exceed an
additional forty years.
(3) The legislative authority of a county with a population
of one million or more that has levied a tax under division (A)(1)
of this section may, by resolution adopted by a majority of the
members of the legislative authority, increase the rate of the tax
levied by such county under division (A)(1) of this section to a
rate not to exceed five per cent on transactions by which lodging
by a hotel is or is to be furnished to transient guests.
Notwithstanding any contrary provision of division (A)(1) of this
section, the resolution may provide that all collections resulting
from the rate levied in excess of three per cent, after deducting
the real and actual costs of administering the tax, shall be
deposited in the county general fund.
(4) The legislative authority of a county with a population
of one million or more that has levied a tax under division (A)(1)
of this section may, by resolution adopted on or before August 30,
2004, by a majority of the members of the legislative authority,
provide that all or a portion of the proceeds of the tax levied
under division (A)(1) of this section, after deducting the real
and actual costs of administering the tax and the amounts required
to be returned to townships and municipal corporations with
respect to the first three per cent levied under division (A)(1)
of this section, shall be deposited in the county general fund,
provided that such proceeds shall be used to satisfy any pledges
made in connection with an agreement entered into under section
307.695 of the Revised Code.
(5) No amount collected from a tax levied, extended, or
required to be deposited in the county general fund under division
(H) of this section shall be contributed to a convention
facilities authority, corporation, or other entity created after
July 1, 2003, for the principal purpose of constructing,
improving, expanding, equipping, financing, or operating a
convention center unless the mayor
of the municipal corporation
in
which the convention center is to
be operated by that
convention
facilities authority, corporation,
or other entity
has consented
to the creation of that convention
facilities
authority,
corporation, or entity. Notwithstanding any
contrary
provision of
section 351.04 of the Revised Code, if a
tax is
levied by a county
under division (H) of this section, the
board
of county
commissioners of that county may determine the
manner
of
selection, the qualifications, the number, and terms of
office of
the members of the board of directors of any convention
facilities
authority, corporation, or other entity described in
division
(H)(5) of this section.
(6)(a) No amount collected from a tax levied, extended, or
required to be deposited in the county general fund under division
(H) of this section may be used for any purpose other than paying
the direct and indirect costs of constructing, improving,
expanding, equipping, financing, or operating a convention center
and for the real and actual costs
of administering the tax,
unless, prior to the adoption of the
resolution of the
legislative
authority of the county authorizing
the levy,
extension, increase,
or deposit, the county and the
mayor of the
most populous
municipal corporation in that county
have entered
into an
agreement as to the use of such amounts,
provided that
such
agreement has been approved by a majority of
the mayors of
the
other municipal corporations in that county.
The agreement
shall
provide that the amounts to be used for
purposes other
than paying
the convention center or
administrative costs
described in
division (H)(6)(a) of this
section be used only for
the direct and
indirect costs of capital
improvements, including
the financing of
capital improvements.
(b) If the county in which the tax is levied has an
association of mayors and city managers, the approval of that
association of an agreement described in division (H)(6)(a) of
this section shall be considered to be the approval of the
majority of the mayors of the other municipal corporations for
purposes of that division.
(7) Each year, the auditor of state shall conduct an audit of
the uses of any amounts collected from taxes levied, extended, or
deposited under division (H) of this section and shall prepare a
report of the auditor of state's findings. The auditor of state
shall submit the report to the legislative authority of the county
that has levied, extended, or deposited the tax, the speaker of
the house of representatives, the president of the senate, and the
leaders of the minority parties of the house of representatives
and the senate.
(I)(1) As used in this division:
(a) "Convention facilities authority" has the same meaning as
in section 351.01 of the Revised Code.
(b) "Convention center" has the same meaning as in section
307.695 of the Revised Code.
(2) Notwithstanding any contrary provision of division (D) of
this section, the legislative authority of a county with a
population of one million two hundred thousand or more according
to the most recent federal decennial census or the most recent
annual population estimate published or released by the United
States census bureau at the time the resolution is adopted placing
the levy on the ballot, that has levied a tax under division (D)
of this section may, by resolution adopted by a majority of the
members of the legislative authority, provide for the extension of
such levy and may provide that the proceeds of that tax, to the
extent that the proceeds are no longer needed for their original
purpose as defined by a cooperative agreement entered into under
section 307.671 of the Revised Code and after deducting the real
and actual costs of administering the tax, shall be used for
paying the direct and indirect costs of constructing, improving,
expanding, equipping, financing, or operating a convention center.
The resolution shall provide for
the extension of the tax at a
rate not to exceed the rate
specified in division (D) of this
section for a period of time
determined by the legislative
authority of the county, but not to
exceed an additional forty
years.
(3) The legislative authority of a county with a population
of one million two hundred thousand or more that has levied a tax
under division (A)(1) of this section may, by resolution adopted
by a majority of the members of the legislative authority,
increase the rate of the tax levied by such county under division
(A)(1) of this section to a rate not to exceed five per cent on
transactions by which lodging by a hotel is or is to be furnished
to transient guests. Notwithstanding any contrary provision of
division (A)(1) of this section, the resolution shall provide that
all collections resulting from the rate levied in excess of three
per cent, after deducting the real and actual costs of
administering the tax, shall be used for paying the direct and
indirect costs of constructing, improving, expanding, equipping,
financing, or operating a convention center.
(4) The legislative authority of a county with a population
of one million two hundred thousand or more that has levied a tax
under division (A)(1) of this section may, by resolution adopted
on or before July 1, 2008, by a majority of the members of the
legislative authority, provide that all or a portion of the
proceeds of the tax levied under division (A)(1) of this section,
after deducting the real and actual costs of administering the tax
and the amounts required to be returned to townships and municipal
corporations with respect to the first three per cent levied under
division (A)(1) of this section, shall be used to satisfy any
pledges made in connection with an agreement entered into under
section 307.695 of the Revised Code or shall otherwise be used for
paying the direct and indirect costs of constructing, improving,
expanding, equipping, financing, or operating a convention center.
(5) Any amount collected from a tax levied or extended under
division (I) of this section may be contributed to a convention
facilities authority created before July 1, 2005, but no amount
collected from a tax levied or extended under division (I) of this
section may be contributed to a convention facilities authority,
corporation, or other entity created after July 1, 2005, unless
the mayor of the municipal corporation in which the convention
center is to be operated by that convention facilities authority,
corporation, or other entity has consented to the creation of that
convention facilities authority, corporation, or entity.
Section 2. That existing sections 135.804, 307.695, 322.07,
323.151, 323.152, 323.153, 323.154, 323.155, 323.156,
323.159,
3317.16, 4503.065, 4503.066, 4503.067, 4503.068, 4735.18, and
5739.09 of the
Revised Code are hereby
repealed.
Section 3. That the amendment by this act to section
3317.16 of the Revised Code shall first apply to the fiscal year
ending June 30, 2009, and that the total amount of payments under
that section during that fiscal year to any joint vocational
school district affected by the amendment shall be calculated as
though the amendment had been in effect prior to July 1, 2008.
Section 4. Section 323.156 of the Revised Code is
presented
in this act as a composite of the section as amended by
both Am.
H.B. 595 and Am. Sub. H.B. 672 of the 123rd 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 composite is the resulting
version of
the section in
effect prior to the effective date of
the section
as presented in
this act.
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