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S. B. No. 221 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Schiavoni, Turner, Schaffer
A BILL
To amend section 5709.081 of the Revised Code to
authorize property tax exemption for municipally
owned facilities housing independent professional
minor league baseball teams.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5709.081 of the Revised Code be
amended to read as follows:
Sec. 5709.081. (A) Real and tangible personal property
owned
by a political subdivision that is a public recreational
facility
for athletic events shall be exempt from taxation if all
of the
following apply:
(1) The property is controlled and managed by a political
subdivision or a county-related corporation or by a similar
corporation under the direct control of a political subdivision
and whose members and trustees are chosen or appointed by the
subdivision;
(2) All revenues and receipts derived by the subdivision
or
corporation that controls and manages the property, after
deducting amounts needed to pay necessary expenses for the
operation and management of the property, accrue to the political
subdivision owning the property;
(3) The property is not occupied and used for more than
seven
days in any calendar month by any private entity for profit
or for
more than a total of fifteen days in any calendar month by
all
such private entities for profit;
(4) The property is under the direction and control of the
political subdivision or managing corporation whenever it is
being
used by a private entity for profit;
(5) The primary user or users of the property, if such a
primary user exists, are controlled and managed by the political
subdivision or corporation that controls and manages the
property.
(B) Tangible personal property, and all buildings,
structures, fixtures, and improvements of any kind to the land,
that are constructed or, in the case of personal property,
acquired after March 2,
1992, and are part of or used in a public
recreational facility used
by a major league professional athletic
team
or a class A to class AAA minor league affiliate of a major
league baseball team for a significant
portion of its home
schedule,
and land acquired by a political subdivision in 1999 for
such purposes or originally leased from a political subdivision,
such political subdivision qualifying as such pursuant to division
(G) of this section, in 1998 for such purposes, are
declared to be
public property
used for a
public purpose and are
exempt from
taxation, if all of
the
following apply:
(1) Such property, or the land upon which such property is
located if such land was originally leased in 1998 from a
political subdivision that qualifies as such pursuant to division
(G) of this section, is owned by one or more political
subdivisions or by a corporation controlled by such subdivisions;
(2) Such property was or is any of the following:
(a) Constructed or, in the case of personal property,
acquired pursuant to an agreement with a municipal corporation to
implement a development, redevelopment, or renewal plan for an
area declared by the municipal corporation to be a slum or
blighted area, as those terms are defined in section 725.01 of
the
Revised Code;
(b) Financed in whole or in part with public obligations
as
defined in section 5709.76 of the Revised Code
or otherwise paid
for in whole or in part by one or more political subdivisions;
(c) An improvement or addition to property defined in
division (B)(2)(a) or (b) of this section.
(3) Such property is controlled and managed by
either of
the
following:
(a) One or more
of the political subdivisions or the
corporation that owns it;
(b) A designee, tenant, or agent of such political
subdivision or
subdivisions or corporation pursuant to a
management, lease, or
similar
written agreement.
(4) The primary user or users of such property, if a
primary
user or primary users exist,
either:
(a)
Are controlled and managed by one or more of the
political subdivisions or the corporation that owns the property;
or
(b)
Operate under leases, licenses, management
agreements,
or
similar arrangements with, and providing for the
payment of
rents,
revenues, or other remuneration to, one or more
of the
political
subdivisions or the corporation that owns the
property.
(5) Any residual cash accrues to the political subdivision
or
subdivisions that own the property or that control the
corporation
that owns the property, and is used for the public
purposes of the
subdivision or subdivisions. As used in division
(B)(5) of this
section, "residual cash" means any revenue and
receipts derived
from the property by the political subdivision
or
subdivisions or
corporation that owns the property and that
are
available for
unencumbered use by the political subdivision
or
subdivisions or
corporation, after deducting amounts needed to
make necessary
expenditures, pay debt service, and provide for
working capital
related to the ownership, management, operation,
and use of the
property, including payments of taxes on the
taxable part of the
public recreational facility, contractually
obligated payments or
deposits into reserves or otherwise, and
service payments under
section 307.699 of the Revised Code.
(C) The exemption provided in division (B) of this section
also applies to both of the following:
(1) The property during its construction or, in the case
of
tangible personal property, acquisition during the
construction
period, if the owner meets the condition of division
(B)(1) of
this section and has agreements that provide for the
satisfaction
of all other conditions of division (B) of this
section upon the
completion of the construction;
(2) Any improvement or addition made after March 2,
1992, to
a
public recreational
facility that was constructed before March
2, 1992,
as long as all other
conditions in
division (B) of this
section are met.
(D) A corporation that owns property exempt from taxation
under division (B) of this section is a public body for the
purposes of section 121.22 of the Revised Code. The
corporation's
records are public records for the purposes of
section 149.43 of
the Revised Code, except records related to
matters set forth in
division (G) of section 121.22 of the
Revised Code and records
related to negotiations that are not yet
completed for financing,
leases, or other agreements.
(E) The exemption under division (B) of this section
applies
to property that is owned by the political subdivision or
subdivisions or the corporation that owns the public recreational
facility. Tangible personal property owned by users, managers,
or
lessees of the facility is taxable when used in the public
recreational facility.
(F) All real property constituting a public recreational
facility, including the land on which the facility is situated,
that is owned by a municipal corporation and used primarily by an
independent professional minor league baseball team for a
significant portion of its home schedule is declared to be public
property used for a public purpose, and is exempt from taxation,
if the facility is constructed in 2008 or thereafter, the team
operates at the facility under a lease, license, management
agreement, or similar arrangement with the municipal corporation
that requires the team to pay rent, revenue, or other remuneration
to the municipal corporation, and any residual cash, as defined in
division (B)(5) of this section, that accrues to the municipal
corporation is used for the public purposes of the municipal
corporation.
For the purposes of this division, an independent
professional minor league baseball team is a baseball team that
employs professional players and that is a member of an
established league composed of teams that are not affiliated with
a constituent member club of major league baseball, incorporated.
(G) Nothing in this section or in any
other section of the
Revised Code prohibits or otherwise
precludes an agreement between
a political subdivision, or a
corporation controlled by a
political subdivision, that owns or
operates a public recreational
facility that is exempted from
taxation under division (A) or,
(B), or (F)
of this section and the board of education of a school
district or
the legislative authority of a municipal corporation,
or both, in
which all or a part of that facility is located,
providing for
payments to the school district or municipal
corporation, or
both,
in lieu of taxes that otherwise would be
charged against real and
tangible personal property exempted from
taxation under this
section, for
a period of time and under such
terms and conditions
as the
legislative authority of the political
subdivision and the
board
of education or municipal legislative
authority, or both,
may agree, which
agreements are hereby
specifically authorized.
(G)(H) As used in this section, "political subdivision"
includes the state or an agency of the state if the city, local,
or exempted village school district in which the property is
situated expressly consents to exempting the property from
taxation.
Section 2. That existing section 5709.081 of the Revised Code
is hereby repealed.
Section 3. The amendment by this act of section 5709.081 of
the Revised Code applies to tax years 2009 and thereafter.
Notwithstanding section 5715.27 of the Revised Code, an
application for exemption for property described in division (F)
of section 5709.081 of the Revised Code, as amended by this act,
for tax year 2009 may be filed after December 30, 2009, and before
the first day of the second month following the month in which
this act takes effect. If any taxes for tax year 2009 have been
paid, the amount paid shall be refunded in the manner prescribed
by section 5715.22 of the Revised Code for overpayment of taxes.
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