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S. B. No. 71 As Passed by the SenateAs Passed by the Senate
129th General Assembly | Regular Session | 2011-2012 |
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Cosponsors:
Senators Schaffer, Wagoner, Widener, Bacon, Beagle, Daniels, Hite, Hughes, LaRose, Obhof, Patton
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 the association known as major league
baseball.
(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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