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S. B. No. 227 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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A BILL
To permit, for a limited time, the abatement of
unpaid property taxes, penalties, and interest
owed on property owned by a municipal corporation
that would have been tax exempt except for a
failure to comply with certain tax-exemption
procedures.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. As used in this section, "qualified property"
means real property that satisfies the qualifications for tax
exemption under the terms of section 5709.08 of the Revised Code
and that is owned by a municipal corporation.
Notwithstanding section 5713.081 of the Revised Code, when
qualified property has not received tax exemption due to a failure
to comply with Chapter 5713. or section 5715.27 of the Revised
Code, the current owner of the property, or the prior owner of the
property requesting exemption from prior taxes, at any time on or
before twelve months after the effective date of this section, may
file with the Tax Commissioner an application requesting that the
property be placed on the tax-exempt list and that all unpaid
taxes, penalties, and interest on the property be abated.
The application shall be made on the form prescribed by the
Tax Commissioner under section 5715.27 of the Revised Code and
shall list the name of the county in which the property is
located; the property's legal description; its taxable value; the
amount in dollars of the unpaid taxes, penalties, and interest;
the date of acquisition of title to the property; the use of the
property during any time that the unpaid taxes accrued; and any
other information required by the Tax Commissioner. The county
auditor shall supply the required information upon request of the
applicant.
Upon request of the applicant, the county treasurer shall
determine if all taxes, penalties, and interest that became a lien
on the qualified property before it first was used for an exempt
purpose and all special assessments charged against the property
have been paid in full. If so, the county treasurer shall issue a
certificate to the applicant stating that all such taxes,
penalties, interest, and assessments have been paid in full. Prior
to filing the application with the Tax Commissioner, the applicant
shall attach the county treasurer's certificate to it. The Tax
Commissioner shall not consider an application filed under this
section unless such a certificate is attached to it.
Upon receipt of the application and after consideration of
it, the Tax Commissioner shall determine if the applicant meets
the qualifications set forth in this section, and if so shall
issue an order directing that the property be placed on the
tax-exempt list of the county and that all unpaid taxes,
penalties, and interest for every year the property met the
qualifications for exemption described in section 5709.08 of the
Revised Code be abated. If the Tax Commissioner finds that the
property is not now being so used or is being used for a purpose
that would foreclose its right to tax exemption, the Tax
Commissioner shall issue an order denying the application.
If the Tax Commissioner finds that the property is not
entitled to tax exemption and to the abatement of unpaid taxes,
penalties, and interest for any of the years for which the current
or prior owner claims an exemption or abatement, the Tax
Commissioner shall order the county treasurer of the county in
which the property is located to collect all taxes, penalties, and
interest due on the property for those years in accordance with
law.
The Tax Commissioner may apply this section to any qualified
property that is the subject of an application for exemption
pending before the Tax Commissioner on the effective date of this
section, without requiring the property owner to file an
additional application. The Tax Commissioner also may apply this
section to any qualified property that is the subject of an
application for exemption filed on or after the effective date of
this section and on or before twelve months after that effective
date, even though the application does not expressly request
abatement of unpaid taxes, penalties, and interest.
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