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H. B. No. 404 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Representatives Domenick, Evans, Fende, Letson, Williams, B., Yuko
A BILL
To amend section 321.26 of the Revised Code to
increase county treasurer fees for property tax
collection and to modify how those fees are to be
computed.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 321.26 of the Revised Code be amended
to read as follows:
Sec. 321.26. (A) The county treasurer, on settlement with
the county auditor, on or before the date prescribed for such
settlement or any lawful extension of such date, shall be allowed
as fees on all moneys based on the amount of money collected
by
him on any tax duplicates other than the inheritance duplicate and
on all moneys received by him as advance payments of personal and
classified property taxes,.
(1) For collection of taxes on the general personal property
duplicate and amounts received as advance payments of personal
property taxes, the treasurer shall receive the following
percentages:
(1)(a) On the first one hundred thousand dollars, two and
nine thousand nine hundred forty-seven ten-thousandths of one per
cent;
(2)(b) On the next two million dollars, nine thousand nine
hundred eighty-two ten-thousandths of one per cent;
(3)(c) On the next two million dollars, seven thousand nine
hundred eighty-six ten-thousandths of one per cent;
(4)(d) On all further sums, one thousand nine hundred
ninety-six ten-thousandths of one per cent.
(2) For collection of taxes and assessments on the general
duplicate of real and public utility property included in a
settlement occuring in 2010, the treasurer shall receive the
amount collected multiplied by the county fee factor. The county
fee factor equals the average of the yearly county fee factors for
tax years 2003 through 2006 multiplied by one hundred fifteen per
cent. The yearly county fee factor for each of those years equals
the average of the first-half fee factor and second-half fee
factor. The first-half fee factor equals taxes charged and payable
for a tax year multiplied by fifty-two and twenty-five
one-hundredths per cent divided by the fees that would be allowed
for collection of this amount if the fees were computed under
division (A)(1) of this section. The second-half fee factor equals
taxes charged and payable for a tax year multiplied by forty-two
and seventy-five one-hundredths per cent divided by the fees that
would be allowed for collection of this amount if the fees were
computed under division (A)(1) of this section.
For collections included in a settlement occuring in 2011 or
thereafter, the treasurer shall receive the following:
(a) For collections included in the settlement occurring
under division (A) of section 321.24 of the Revised Code, an
amount equal to one-half of the total fees the treasurer received
in the immediately preceding year;
(b) For collections included in the settlement occurring
under division (C) of section 321.24 of the Revised Code, an
amount equal to the difference between the fee factor product and
the amount determined under division (A)(2)(a) of this section.
Except as provided in divisions (A)(2)(b)(i) and (ii) of this
section, the fee factor product equals the total settlement amount
multiplied by the county fee factor for the preceding year. For
purposes of division (A)(2)(b) of this section, "total settlement
amount" means the total amount collected for which the county
treasurer settles under divisions (A) and (C) of section 321.24 of
the Revised Code.
(i) If the total settlement amount is greater than one
hundred six per cent of the total settlement amount for the
preceding year, the fee factor product equals the fees allowed for
the preceding year multiplied by the sum of one hundred six per
cent plus one-half of the difference between the percentage by
which the total settlement amount increased and six per cent. The
county fee factor for the year equals the fee factor product
divided by the total settlement amount.
(ii) If the total settlement amount is less than ninety-nine
per cent of the total settlement amount for the preceding year,
the fee factor product equals ninety-nine per cent of the fees
allowed for the preceding year minus one-fourth of the difference
between ninety-nine per cent and the percentage that the preceding
year's total settlement amount is of the current year's total
settlement amount. The county fee factor for the year equals the
fee factor product divided by the total settlement amount.
All fee factors calculated under division (A)(2) of this
section shall be rounded to the nearest one ten-thousandths of one
per cent.
(B) In the event any settlement prescribed by law is not made
on or before the date prescribed by law for such settlement, on or
before the dates prescribed by any lawful extension thereof, the
aggregate compensation allowed to the county treasurer shall be
reduced one per cent for each day such settlement is delayed after
the prescribed date. No penalty shall apply in the event the
auditor and treasurer grant all requests for advances up to ninety
per cent of the settlement pursuant to section 321.34 of the
Revised Code. The compensation allowed in accordance with this
section on settlements made on or before the dates prescribed by
law, or the reduced compensation allowed in accordance with this
section on settlements made after the date prescribed by law or
any lawful extension of such date, shall be apportioned ratably by
the auditor and deducted from the shares or portion of the revenue
payable to the state as well as to the county, township,
corporations, and school districts. On all other moneys collected
by the treasurer as fees or as advance payments, except moneys
received from the treasurer of state, his
the treasurer's
predecessors in office, his the treasurer's legal representatives,
or the sureties of such predecessors, and except moneys received
from the proceeds of the bonds of the county or of any municipal
corporation, five-tenths per cent, to be paid upon the warrant of
the auditor out of the general fund of the county.
Section 2. That existing section 321.26 of the Revised Code
is hereby repealed.
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