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H. B. No. 665 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend sections 133.04, 133.06, 709.024, 709.19,
3317.021, 5501.311, 5709.12, 5709.82, 5709.83,
5709.831, 5709.832, 5709.85, 5709.91, 5709.911,
5709.913, and 5715.27 and to enact sections
1710.14, 1724.12, 5709.45, 5709.46, and 5709.47 of
the Revised Code to authorize municipal
corporations to create downtown redevelopment
districts for the purpose of promoting the
rehabilitation of historic buildings, creating
jobs, and encouraging economic development in
commercial and mixed-use commercial and
residential areas.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 133.04, 133.06, 709.024, 709.19,
3317.021, 5501.311, 5709.12, 5709.82, 5709.83, 5709.831, 5709.832,
5709.85, 5709.91, 5709.911, 5709.913, and 5715.27 be amended and
sections 1710.14, 1724.12, 5709.45, 5709.46, and 5709.47 of the
Revised Code be enacted to read as follows:
Sec. 133.04. (A) As used in this chapter, "net indebtedness"
means, as determined pursuant to this section, the principal
amount of the outstanding securities of a subdivision less the
amount held in a bond retirement fund to the extent such amount is
not taken into account in determining the principal amount
outstanding under division (AA) of section 133.01 of the Revised
Code. For purposes of this definition, the principal amount of
outstanding securities includes the principal amount of
outstanding securities of another subdivision apportioned to the
subdivision as a result of acquisition of territory, and excludes
the principal amount of outstanding securities of the subdivision
apportioned to another subdivision as a result of loss of
territory and the payment or reimbursement obligations of the
subdivision under credit enhancement facilities relating to
outstanding securities.
(B) In calculating the net indebtedness of a subdivision,
none of the following securities, including anticipatory
securities issued in anticipation of their issuance, shall be
considered:
(1) Securities issued in anticipation of the levy or
collection of special assessments, either in original or refunded
form;
(2) Securities issued in anticipation of the collection of
current revenues for the fiscal year or other period not to exceed
twelve consecutive months, or securities issued in anticipation of
the collection of the proceeds from a specifically identified
voter-approved tax levy;
(3) Securities issued for purposes described in section
133.12 of the Revised Code;
(4) Securities issued under Chapter 122., 140., 165., 725.,
or 761. or section 131.23 of the Revised Code;
(5) Securities issued to pay final judgments or
court-approved settlements under authorizing laws and securities
issued under section 2744.081 of the Revised Code;
(6) Securities issued to pay costs of permanent improvements
to the extent they are issued in anticipation of the receipt of,
and are payable as to principal from, federal or state grants or
distributions for, or legally available for, that principal or for
the costs of those permanent improvements;
(7) Securities issued to evidence loans from the state
capital improvements fund pursuant to Chapter 164. of the Revised
Code or from the state infrastructure bank pursuant to section
5531.09 of the Revised Code;
(8) That percentage of the principal amount of general
obligation securities issued by a county, township, or municipal
corporation to pay the costs of permanent improvements equal to
the percentage of the debt charges on those securities payable
during the current fiscal year that the fiscal officer estimates
can be paid during the current fiscal year from payments in lieu
of taxes under section 1728.11, 1728.111, 5709.42, 5709.46,
5709.74, or 5709.79 of the Revised Code, and that the legislation
authorizing the issuance of the securities pledges or covenants
will be used for the payment of those debt charges; provided that
the amount excluded from consideration under division (B)(8) of
this section shall not exceed the lesser of thirty million dollars
or one-half per cent of the subdivision's tax valuation in the
case of a county or township, or one and one-tenth per cent of the
subdivision's tax valuation in the case of a municipal
corporation;
(9) Securities issued in an amount equal to the property tax
replacement payments received under section 5727.85 or 5727.86 of
the Revised Code;
(10) Securities issued in an amount equal to the property tax
replacement payments received under section 5751.21 or 5751.22 of
the Revised Code;
(11) Other securities, including self-supporting securities,
excepted by law from the calculation of net indebtedness or from
the application of this chapter;
(12) Any other securities outstanding on October 30, 1989,
and then excepted from the calculation of net indebtedness or from
the application of this chapter, and securities issued at any time
to fund or refund those securities.
Sec. 133.06. (A) A school district shall not incur, without
a vote of the electors, net indebtedness that exceeds an amount
equal to one-tenth of one per cent of its tax valuation, except as
provided in divisions (G) and (H) of this section and in division
(D) of section 3313.372 of the Revised Code, or as prescribed in
section 3318.052 or 3318.44 of the Revised Code, or as provided in
division (J) of this section.
(B) Except as provided in divisions (E), (F), and (I) of this
section, a school district shall not incur net indebtedness that
exceeds an amount equal to nine per cent of its tax valuation.
(C) A school district shall not submit to a vote of the
electors the question of the issuance of securities in an amount
that will make the district's net indebtedness after the issuance
of the securities exceed an amount equal to four per cent of its
tax valuation, unless the superintendent of public instruction,
acting under policies adopted by the state board of education, and
the tax commissioner, acting under written policies of the
commissioner, consent to the submission. A request for the
consents shall be made at least one hundred twenty days prior to
the election at which the question is to be submitted.
The superintendent of public instruction shall certify to the
district the superintendent's and the tax commissioner's decisions
within thirty days after receipt of the request for consents.
If the electors do not approve the issuance of securities at
the election for which the superintendent of public instruction
and tax commissioner consented to the submission of the question,
the school district may submit the same question to the electors
on the date that the next special election may be held under
section 3501.01 of the Revised Code without submitting a new
request for consent. If the school district seeks to submit the
same question at any other subsequent election, the district shall
first submit a new request for consent in accordance with this
division.
(D) In calculating the net indebtedness of a school district,
none of the following shall be considered:
(1) Securities issued to acquire school buses and other
equipment used in transporting pupils or issued pursuant to
division (D) of section 133.10 of the Revised Code;
(2) Securities issued under division (F) of this section,
under section 133.301 of the Revised Code, and, to the extent in
excess of the limitation stated in division (B) of this section,
under division (E) of this section;
(3) Indebtedness resulting from the dissolution of a joint
vocational school district under section 3311.217 of the Revised
Code, evidenced by outstanding securities of that joint vocational
school district;
(4) Loans, evidenced by any securities, received under
sections 3313.483, 3317.0210, and 3317.0211 of the Revised Code;
(5) Debt incurred under section 3313.374 of the Revised Code;
(6) Debt incurred pursuant to division (B)(5) of section
3313.37 of the Revised Code to acquire computers and related
hardware;
(7) Debt incurred under section 3318.042 of the Revised Code.
(E) A school district may become a special needs district as
to certain securities as provided in division (E) of this section.
(1) A board of education, by resolution, may declare its
school district to be a special needs district by determining both
of the following:
(a) The student population is not being adequately serviced
by the existing permanent improvements of the district.
(b) The district cannot obtain sufficient funds by the
issuance of securities within the limitation of division (B) of
this section to provide additional or improved needed permanent
improvements in time to meet the needs.
(2) The board of education shall certify a copy of that
resolution to the superintendent of public instruction with a
statistical report showing all of the following:
(a) The history of and a projection of the growth of the tax
valuation;
(c) The estimated cost of permanent improvements proposed to
meet such projected needs.
(3) The superintendent of public instruction shall certify
the district as an approved special needs district if the
superintendent finds both of the following:
(a) The district does not have available sufficient
additional funds from state or federal sources to meet the
projected needs.
(b) The projection of the potential average growth of tax
valuation during the next five years, according to the information
certified to the superintendent and any other information the
superintendent obtains, indicates a likelihood of potential
average growth of tax valuation of the district during the next
five years of an average of not less than one and one-half per
cent per year. The findings and certification of the
superintendent shall be conclusive.
(4) An approved special needs district may incur net
indebtedness by the issuance of securities in accordance with the
provisions of this chapter in an amount that does not exceed an
amount equal to the greater of the following:
(a) Twelve per cent of the sum of its tax valuation plus an
amount that is the product of multiplying that tax valuation by
the percentage by which the tax valuation has increased over the
tax valuation on the first day of the sixtieth month preceding the
month in which its board determines to submit to the electors the
question of issuing the proposed securities;
(b) Twelve per cent of the sum of its tax valuation plus an
amount that is the product of multiplying that tax valuation by
the percentage, determined by the superintendent of public
instruction, by which that tax valuation is projected to increase
during the next ten years.
(F) A school district may issue securities for emergency
purposes, in a principal amount that does not exceed an amount
equal to three per cent of its tax valuation, as provided in this
division.
(1) A board of education, by resolution, may declare an
emergency if it determines both of the following:
(a) School buildings or other necessary school facilities in
the district have been wholly or partially destroyed, or condemned
by a constituted public authority, or that such buildings or
facilities are partially constructed, or so constructed or planned
as to require additions and improvements to them before the
buildings or facilities are usable for their intended purpose, or
that corrections to permanent improvements are necessary to remove
or prevent health or safety hazards.
(b) Existing fiscal and net indebtedness limitations make
adequate replacement, additions, or improvements impossible.
(2) Upon the declaration of an emergency, the board of
education may, by resolution, submit to the electors of the
district pursuant to section 133.18 of the Revised Code the
question of issuing securities for the purpose of paying the cost,
in excess of any insurance or condemnation proceeds received by
the district, of permanent improvements to respond to the
emergency need.
(3) The procedures for the election shall be as provided in
section 133.18 of the Revised Code, except that:
(a) The form of the ballot shall describe the emergency
existing, refer to this division as the authority under which the
emergency is declared, and state that the amount of the proposed
securities exceeds the limitations prescribed by division (B) of
this section;
(b) The resolution required by division (B) of section 133.18
of the Revised Code shall be certified to the county auditor and
the board of elections at least one hundred days prior to the
election;
(c) The county auditor shall advise and, not later than
ninety-five days before the election, confirm that advice by
certification to, the board of education of the information
required by division (C) of section 133.18 of the Revised Code;
(d) The board of education shall then certify its resolution
and the information required by division (D) of section 133.18 of
the Revised Code to the board of elections not less than ninety
days prior to the election.
(4) Notwithstanding division (B) of section 133.21 of the
Revised Code, the first principal payment of securities issued
under this division may be set at any date not later than sixty
months after the earliest possible principal payment otherwise
provided for in that division.
(G)(1) The board of education may contract with an architect,
professional engineer, or other person experienced in the design
and implementation of energy conservation measures for an analysis
and recommendations pertaining to installations, modifications of
installations, or remodeling that would significantly reduce
energy consumption in buildings owned by the district. The report
shall include estimates of all costs of such installations,
modifications, or remodeling, including costs of design,
engineering, installation, maintenance, repairs, measurement and
verification of energy savings, and debt service, forgone residual
value of materials or equipment replaced by the energy
conservation measure, as defined by the Ohio school facilities
commission, a baseline analysis of actual energy consumption data
for the preceding three years with the utility baseline based on
only the actual energy consumption data for the preceding twelve
months, and estimates of the amounts by which energy consumption
and resultant operational and maintenance costs, as defined by the
commission, would be reduced.
If the board finds after receiving the report that the amount
of money the district would spend on such installations,
modifications, or remodeling is not likely to exceed the amount of
money it would save in energy and resultant operational and
maintenance costs over the ensuing fifteen years, the board may
submit to the commission a copy of its findings and a request for
approval to incur indebtedness to finance the making or
modification of installations or the remodeling of buildings for
the purpose of significantly reducing energy consumption.
The school facilities commission, in consultation with the
auditor of state, may deny a request under this division by the
board of education of any school district that is in a state of
fiscal watch pursuant to division (A) of section 3316.03 of the
Revised Code, if it determines that the expenditure of funds is
not in the best interest of the school district.
No district board of education of a school district that is
in a state of fiscal emergency pursuant to division (B) of section
3316.03 of the Revised Code shall submit a request without
submitting evidence that the installations, modifications, or
remodeling have been approved by the district's financial planning
and supervision commission established under section 3316.05 of
the Revised Code.
No board of education of a school district that, for three or
more consecutive years, has been declared to be in a state of
academic emergency under section 3302.03 of the Revised Code, as
that section existed prior to March 22, 2013, and has failed to
meet adequate yearly progress, or has met any condition set forth
in division (A)(2) or (3) of section 3302.10 of the Revised Code
shall submit a request without first receiving approval to incur
indebtedness from the district's academic distress commission
established under that section, for so long as such commission
continues to be required for the district.
(2) The school facilities commission shall approve the
board's request provided that the following conditions are
satisfied:
(a) The commission determines that the board's findings are
reasonable.
(b) The request for approval is complete.
(c) The installations, modifications, or remodeling are
consistent with any project to construct or acquire classroom
facilities, or to reconstruct or make additions to existing
classroom facilities under sections 3318.01 to 3318.20 or sections
3318.40 to 3318.45 of the Revised Code.
Upon receipt of the commission's approval, the district may
issue securities without a vote of the electors in a principal
amount not to exceed nine-tenths of one per cent of its tax
valuation for the purpose of making such installations,
modifications, or remodeling, but the total net indebtedness of
the district without a vote of the electors incurred under this
and all other sections of the Revised Code, except section
3318.052 of the Revised Code, shall not exceed one per cent of the
district's tax valuation.
(3) So long as any securities issued under this division
remain outstanding, the board of education shall monitor the
energy consumption and resultant operational and maintenance costs
of buildings in which installations or modifications have been
made or remodeling has been done pursuant to this division. Except
as provided in division (G)(4) of this section, the board shall
maintain and annually update a report in a form and manner
prescribed by the school facilities commission documenting the
reductions in energy consumption and resultant operational and
maintenance cost savings attributable to such installations,
modifications, or remodeling. The resultant operational and
maintenance cost savings shall be certified by the school district
treasurer. The report shall be submitted annually to the
commission.
(4) If the school facilities commission verifies that the
certified annual reports submitted to the commission by a board of
education under division (G)(3) of this section fulfill the
guarantee required under division (B) of section 3313.372 of the
Revised Code for three consecutive years, the board of education
shall no longer be subject to the annual reporting requirements of
division (G)(3) of this section.
(H) With the consent of the superintendent of public
instruction, a school district may incur without a vote of the
electors net indebtedness that exceeds the amounts stated in
divisions (A) and (G) of this section for the purpose of paying
costs of permanent improvements, if and to the extent that both of
the following conditions are satisfied:
(1) The fiscal officer of the school district estimates that
receipts of the school district from payments made under or
pursuant to agreements entered into pursuant to section 725.02,
1728.10, 3735.671, 5709.081, 5709.082, 5709.40, 5709.41, 5709.45,
5709.62, 5709.63, 5709.632, 5709.73, 5709.78, or 5709.82 of the
Revised Code, or distributions under division (C) of section
5709.43 or division (B) of section 5709.47 of the Revised Code, or
any combination thereof, are, after accounting for any appropriate
coverage requirements, sufficient in time and amount, and are
committed by the proceedings, to pay the debt charges on the
securities issued to evidence that indebtedness and payable from
those receipts, and the taxing authority of the district confirms
the fiscal officer's estimate, which confirmation is approved by
the superintendent of public instruction;
(2) The fiscal officer of the school district certifies, and
the taxing authority of the district confirms, that the district,
at the time of the certification and confirmation, reasonably
expects to have sufficient revenue available for the purpose of
operating such permanent improvements for their intended purpose
upon acquisition or completion thereof, and the superintendent of
public instruction approves the taxing authority's confirmation.
The maximum maturity of securities issued under division (H)
of this section shall be the lesser of twenty years or the maximum
maturity calculated under section 133.20 of the Revised Code.
(I) A school district may incur net indebtedness by the
issuance of securities in accordance with the provisions of this
chapter in excess of the limit specified in division (B) or (C) of
this section when necessary to raise the school district portion
of the basic project cost and any additional funds necessary to
participate in a project under Chapter 3318. of the Revised Code,
including the cost of items designated by the school facilities
commission as required locally funded initiatives, the cost of
other locally funded initiatives in an amount that does not exceed
fifty per cent of the district's portion of the basic project
cost, and the cost for site acquisition. The commission shall
notify the superintendent of public instruction whenever a school
district will exceed either limit pursuant to this division.
(J) A school district whose portion of the basic project cost
of its classroom facilities project under sections 3318.01 to
3318.20 of the Revised Code is greater than or equal to one
hundred million dollars may incur without a vote of the electors
net indebtedness in an amount up to two per cent of its tax
valuation through the issuance of general obligation securities in
order to generate all or part of the amount of its portion of the
basic project cost if the controlling board has approved the
school facilities commission's conditional approval of the project
under section 3318.04 of the Revised Code. The school district
board and the Ohio school facilities commission shall include the
dedication of the proceeds of such securities in the agreement
entered into under section 3318.08 of the Revised Code. No state
moneys shall be released for a project to which this section
applies until the proceeds of any bonds issued under this section
that are dedicated for the payment of the school district portion
of the project are first deposited into the school district's
project construction fund.
Sec. 709.024. (A) A petition filed under section 709.021 of
the Revised Code that requests to follow this section is for the
special procedure of annexing land into a municipal corporation
for the purpose of undertaking a significant economic development
project. As used in this section, "significant economic
development project" means one or more economic development
projects that can be classified as industrial, distribution, high
technology, research and development, or commercial, which
projects may include ancillary residential and retail uses and
which projects shall satisfy all of the following:
(1) Total private real and personal property investment in a
project shall be in excess of ten million dollars through land and
infrastructure, new construction, reconstruction, installation of
fixtures and equipment, or the addition of inventory, excluding
investment solely related to the ancillary residential and retail
elements, if any, of the project. As used in this division,
"private real and personal property investment" does not include
payments in lieu of taxes, however characterized, under Chapter
725. or 1728. or sections 5709.40 to 5709.43, 5709.45 to 5709.47,
5709.73 to 5709.75, or 5709.78 to 5709.81 of the Revised Code.
(2) There shall be created by the project an additional
annual payroll in excess of one million dollars, excluding payroll
arising solely out of the retail elements, if any, of the project.
(3) The project has been certified by the state director of
development as meeting the requirements of divisions (A)(1) and
(2) of this section.
(B) Upon the filing of the petition under section 709.021 of
the Revised Code in the office of the clerk of the board of county
commissioners, the clerk shall cause the petition to be entered
upon the journal of the board at its next regular session. This
entry shall be the first official act of the board on the
petition. Within five days after the filing of the petition, the
agent for the petitioners shall notify in the manner and form
specified in this division the clerk of the legislative authority
of the municipal corporation to which annexation is proposed, the
fiscal officer of each township any portion of which is included
within the territory proposed for annexation, the clerk of the
board of county commissioners of each county in which the
territory proposed for annexation is located other than the county
in which the petition is filed, and the owners of property
adjacent to the territory proposed for annexation or adjacent to a
road that is adjacent to that territory and located directly
across that road from that territory. The notice shall refer to
the time and date when the petition was filed and the county in
which it was filed and shall have attached or shall be accompanied
by a copy of the petition and any attachments or documents
accompanying the petition as filed.
Notice to a property owner is sufficient if sent by regular
United States mail to the tax mailing address listed on the county
auditor's records. Notice to the appropriate government officer
shall be given by certified mail, return receipt requested, or by
causing the notice to be personally served on the officer, with
proof of service by affidavit of the person who delivered the
notice. Proof of service of the notice on each appropriate
government officer shall be filed with the board of county
commissioners with which the petition was filed.
(C)(1) Within thirty days after the petition is filed, the
legislative authority of the municipal corporation to which
annexation is proposed and each township any portion of which is
included within the territory proposed for annexation may adopt
and file with the board of county commissioners an ordinance or
resolution consenting or objecting to the proposed annexation. An
objection to the proposed annexation shall be based solely upon
the petition's failure to meet the conditions specified in
division (F) of this section. Failure of the municipal corporation
or any of those townships to timely file an ordinance or
resolution consenting or objecting to the proposed annexation
shall be deemed to constitute consent by that municipal
corporation or township to the proposed annexation.
(2) Within twenty days after receiving the notice required by
division (B) of this section, the legislative authority of the
municipal corporation shall adopt, by ordinance or resolution, a
statement indicating what services the municipal corporation will
provide or cause to be provided, and an approximate date by which
it will provide or cause them to be provided, to the territory
proposed for annexation, upon annexation. If a hearing is to be
conducted under division (E) of this section, the legislative
authority shall file the statement with the clerk of the board of
county commissioners at least twenty days before the date of the
hearing.
(D) If all parties to the annexation proceedings consent to
the proposed annexation, a hearing shall not be held, and the
board, at its next regular session, shall enter upon its journal a
resolution granting the annexation. There is no appeal in law or
in equity from the board's entry of a resolution under this
division. The clerk of the board shall proceed as provided in
division (C)(1) of section 709.033 of the Revised Code.
(E) Unless the petition is granted under division (D) of this
section, a hearing shall be held on the petition. The board of
county commissioners shall hear the petition at its next regular
session and shall notify the agent for the petitioners of the
hearing's date, time, and place. The agent for the petitioners
shall give, within five days after receipt of the notice of the
hearing from the board, to the parties and property owners
entitled to notice under division (B) of this section, notice of
the date, time, and place of the hearing. Notice to a property
owner is sufficient if sent by regular United States mail to the
tax mailing address listed on the county auditor's records. At the
hearing, the parties and any owner of real estate within the
territory proposed to be annexed are entitled to appear for the
purposes described in division (C) of section 709.032 of the
Revised Code.
(F) Within thirty days after a hearing under division (E) of
this section, the board of county commissioners shall enter upon
its journal a resolution granting or denying the proposed
annexation. The resolution shall include specific findings of fact
as to whether or not each of the conditions listed in this
division has been met. If the board grants the annexation, the
clerk of the board shall proceed as provided in division (C)(1) of
section 709.033 of the Revised Code.
The board shall enter a resolution granting the annexation if
it finds, based upon a preponderance of the substantial, reliable,
and probative evidence on the whole record, that each of the
following conditions has been met:
(1) The petition meets all the requirements set forth in, and
was filed in the manner provided in, section 709.021 of the
Revised Code.
(2) The persons who signed the petition are owners of real
estate located in the territory proposed to be annexed in the
petition and constitute all of the owners of real estate in that
territory.
(3) No street or highway will be divided or segmented by the
boundary line between a township and the municipal corporation as
to create a road maintenance problem, or if the street or highway
will be so divided or segmented, the municipal corporation has
agreed, as a condition of the annexation, that it will assume the
maintenance of that street or highway. For the purposes of this
division, "street" or "highway" has the same meaning as in section
4511.01 of the Revised Code.
(4) The municipal corporation to which the territory is
proposed to be annexed has adopted an ordinance or resolution as
required by division (C)(2) of this section.
(5) The state director of development has certified that the
project meets the requirements of divisions (A)(1) and (2) of this
section and thereby qualifies as a significant economic
development project. The director's certification is binding on
the board of county commissioners.
(G) An owner who signed the petition may appeal a decision of
the board of county commissioners denying the proposed annexation
under section 709.07 of the Revised Code. No other person has
standing to appeal the board's decision in law or in equity. If
the board grants the annexation, there shall be no appeal in law
or in equity.
(H) Notwithstanding anything to the contrary in section
503.07 of the Revised Code, unless otherwise provided in an
annexation agreement entered into pursuant to section 709.192 of
the Revised Code or in a cooperative economic development
agreement entered into pursuant to section 701.07 of the Revised
Code, territory annexed into a municipal corporation pursuant to
this section shall not at any time be excluded from the township
under section 503.07 of the Revised Code and, thus, remains
subject to the township's real property taxes.
(I) A municipal corporation to which annexation is proposed
is entitled in its sole discretion to provide to the territory
proposed for annexation, upon annexation, services in addition to
the services described in the ordinance or resolution adopted by
the legislative authority of the municipal corporation under
division (C)(2) of this section.
Sec. 709.19. (A) As used in this section:
(1) "International airport" means any airport that is:
(a) Designated as an international airport or a landing
rights airport by the United States secretary of the treasury;
(b) Owned and operated by a municipal corporation;
(c) An unincorporated area not contiguous to the municipal
corporation that owns it.
(2) "Commercial," "industrial," "residential," and "retail,"
in relation to property, mean property classified as such by the
tax commissioner for the purposes of valuing property for
taxation, except that "commercial," in relation to property, does
not include any property classified as "retail."
(B) If unincorporated territory is annexed to a municipal
corporation and excluded from a township under section 503.07 of
the Revised Code, upon exclusion of that territory, the municipal
corporation that annexed the territory shall make payments to the
township from which the territory was annexed only as provided in
this section, except that, if the legislative authority of the
municipal corporation enters into an agreement under section
701.07, 709.191, or 709.192 of the Revised Code with the township
from which the territory was annexed that makes alternate
provisions regarding payments by the municipal corporation, then
the payment provisions in that agreement shall apply in lieu of
the provisions of this section.
(C)(1) Except as provided in division (C)(2) of this section,
the municipal corporation that annexed the territory shall make
the following payments to the township from which the territory
was annexed with respect to commercial and industrial real,
personal, and public utility property taxes using the property
valuation for the year that the payment is due:
(a) In the first through third years following the annexation
and exclusion of the territory from the township, eighty per cent
of the township taxes in the annexed territory that would have
been due the township for commercial and industrial real,
personal, and public utility property taxes if no annexation had
occurred;
(b) In the fourth and fifth years following the annexation
and the exclusion of the territory from the township, sixty-seven
and one-half per cent of the township taxes in the annexed
territory that would have been due the township for commercial and
industrial real, personal, and public utility property taxes if no
annexation had occurred;
(c) In the sixth and seventh years following the annexation
and exclusion of the territory from the township, sixty-two and
one-half per cent of the township taxes in the annexed territory
that would have been due the township for commercial and
industrial real, personal, and public utility property taxes if no
annexation had occurred;
(d) In the eighth and ninth years following the annexation
and exclusion of the territory from the township, fifty-seven and
one-half per cent of the township taxes in the annexed territory
that would have been due the township for commercial and
industrial real, personal, and public utility property taxes if no
annexation had occurred;
(e) In the tenth through twelfth years following the
annexation and exclusion of the territory from the township,
forty-two and one-half per cent of the township taxes in the
annexed territory that would have been due the township for
commercial and industrial real, personal, and public utility
property taxes if no annexation had occurred.
(2) If there has been an exemption by the municipal
corporation of commercial and industrial real, personal, or public
utility property taxes pursuant to section 725.02, 1728.10,
3735.67, 5709.40, 5709.41, 5709.45, 5709.62, or 5709.88 of the
Revised Code, there shall be no reduction in the payments owed to
the township due to that exemption. The municipal corporation
shall make payments to the township under division (C)(1) of this
section, calculated as if the exemption had not occurred.
(D) The municipal corporation that annexed the territory
shall make the following payments to the township from which the
territory was annexed with respect to residential and retail real
property taxes using the property valuation for the year that the
payment is due:
(1) In the first through third years following the annexation
and exclusion of the territory from the township, eighty per cent
of the township taxes in the annexed territory that would have
been due the township for residential and retail real property
taxes if no annexation had occurred;
(2) In the fourth and fifth years following the annexation
and exclusion of the territory from the township, fifty-two and
one-half per cent of the township taxes in the annexed territory
that would have been due the township for residential and retail
real property taxes if no annexation had occurred;
(3) In the sixth through tenth years following the annexation
and exclusion of the territory from the township, forty per cent
of the township taxes in the annexed territory that would have
been due the township for residential and retail real property
taxes if no annexation had occurred;
(4) In the eleventh and twelfth years following the
annexation and exclusion of the territory from the township,
twenty-seven and one-half per cent of the township taxes in the
annexed territory that would have been due the township for
residential and retail real property taxes if no annexation had
occurred.
(E) If, pursuant to division (F) of this section, a municipal
corporation annexes an international airport that it owns, the
municipal corporation shall pay the township one hundred per cent
of the township taxes in the annexed territory that would have
been due the township if no annexation had occurred for each of
the twenty-five years following the annexation.
(F)(1) Notwithstanding any other provision of this chapter, a
board of county commissioners may authorize a municipal
corporation to annex an international airport that the municipal
corporation owns. Unless a contract is entered into pursuant to
division (F)(2) of this section, any municipal corporation that
annexes an international airport under this division shall make
payments to the township from which the international airport is
annexed, in the manner provided in division (E) of this section.
No territory annexed pursuant to this division shall be considered
part of the municipal corporation for the purposes of subsequent
annexation, except that the board of county commissioners may
authorize subsequent annexation under this division if the board
determines that subsequent annexation is necessary to the
continued operation of the international airport.
(2) The chief executive of a municipal corporation that
annexes territory pursuant to this division may enter into a
contract with the board of township trustees of the township that
loses the territory whereby the township agrees to provide the
annexed territory with police, fire, or other services it is
authorized to provide in exchange for specified consideration as
agreed upon by the board of township trustees and the chief
executive. In no instance shall the consideration received by the
township be less than the payments that would be required under
division (F)(1) of this section if no contract were entered into.
Sec. 1710.14. The board of directors of a special
improvement district in which all or part of a downtown
redevelopment district is located may accept contributions from
the municipal corporation that created the downtown redevelopment
district pursuant to division (D)(2) of section 5709.45 of the
Revised Code. The board shall use all such contributions to
promote the downtown redevelopment district to potential business
patrons, to recruit businesses to relocate or expand to the
downtown redevelopment district, and to attract and promote events
and activities that generate revenue or enhance public welfare
within the downtown redevelopment district. The board shall
periodically report to the legislative authority of the municipal
corporation on the expenditure of the contributions and plans for
the utilization of future contributions. If any contributions
received by a special improvement district under this section
remain after the dissolution or expiration of the downtown
redevelopment district, the board shall pay the remaining amount
to the contributing municipal corporation, which shall credit the
money to its general fund.
Sec. 1724.12. The board of directors of a community
improvement corporation in which all or a part of a downtown
redevelopment district is located may accept contributions from
the municipal corporation that created the district pursuant to
division (D)(2) of section 5709.45 of the Revised Code. The board
shall use all such contributions to promote the downtown
redevelopment district to potential business patrons, to recruit
businesses to relocate or expand to the downtown redevelopment
district, and to attract and promote events and activities that
generate revenue or enhance public welfare within the downtown
redevelopment district. The board shall periodically report to the
legislative authority of the municipal corporation on the
expenditure of the contributions and plans for the utilization of
future contributions. If any contributions received by a community
improvement corporation under this section remain after the
dissolution or expiration of the downtown redevelopment district,
the board shall pay the remaining amount to the contributing
municipal corporation, which shall credit the money to its general
fund.
Sec. 3317.021. (A) On or before the first day of June of
each year, the tax commissioner shall certify to the department of
education and the office of budget and management the information
described in divisions (A)(1) to (5) of this section for each
city, exempted village, and local school district, and the
information required by divisions (A)(1) and (2) of this section
for each joint vocational school district, and it shall be used,
along with the information certified under division (B) of this
section, in making the computations for the district under this
chapter.
(1) The taxable value of real and public utility real
property in the school district subject to taxation in the
preceding tax year, by class and by county of location.
(2) The taxable value of tangible personal property,
including public utility personal property, subject to taxation by
the district for the preceding tax year.
(3)(a) The total property tax rate and total taxes charged
and payable for the current expenses for the preceding tax year
and the total property tax rate and the total taxes charged and
payable to a joint vocational district for the preceding tax year
that are limited to or to the extent apportioned to current
expenses.
(b) The portion of the amount of taxes charged and payable
reported for each city, local, and exempted village school
district under division (A)(3)(a) of this section attributable to
a joint vocational school district.
(4) The value of all real and public utility real property in
the school district exempted from taxation minus both of the
following:
(a) The value of real and public utility real property in the
district owned by the United States government and used
exclusively for a public purpose;
(b) The value of real and public utility real property in the
district exempted from taxation under Chapter 725. or 1728. or
section 3735.67, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63,
5709.632, 5709.73, or 5709.78 of the Revised Code.
(5) The total federal adjusted gross income of the residents
of the school district, based on tax returns filed by the
residents of the district, for the most recent year for which this
information is available, and the median Ohio adjusted gross
income of the residents of the school district determined on the
basis of tax returns filed for the second preceding tax year by
the residents of the district.
(B) On or before the first day of May each year, the tax
commissioner shall certify to the department of education and the
office of budget and management the total taxable real property
value of railroads and, separately, the total taxable tangible
personal property value of all public utilities for the preceding
tax year, by school district and by county of location.
(C) If a public utility has properly and timely filed a
petition for reassessment under section 5727.47 of the Revised
Code with respect to an assessment issued under section 5727.23 of
the Revised Code affecting taxable property apportioned by the tax
commissioner to a school district, the taxable value of public
utility tangible personal property included in the certification
under divisions (A)(2) and (B) of this section for the school
district shall include only the amount of taxable value on the
basis of which the public utility paid tax for the preceding year
as provided in division (B)(1) or (2) of section 5727.47 of the
Revised Code.
(D) If on the basis of the information certified under
division (A) of this section, the department determines that any
district fails in any year to meet the qualification requirement
specified in division (A) of section 3317.01 of the Revised Code,
the department shall immediately request the tax commissioner to
determine the extent to which any school district income tax
levied by the district under Chapter 5748. of the Revised Code
shall be included in meeting that requirement. Within five days of
receiving such a request from the department, the tax commissioner
shall make the determination required by this division and report
the quotient obtained under division (D)(3) of this section to the
department and the office of budget and management. This quotient
represents the number of mills that the department shall include
in determining whether the district meets the qualification
requirement of division (A) of section 3317.01 of the Revised
Code.
The tax commissioner shall make the determination required by
this division as follows:
(1) Multiply one mill times the total taxable value of the
district as determined in divisions (A)(1) and (2) of this
section;
(2) Estimate the total amount of tax liability for the
current tax year under taxes levied by Chapter 5748. of the
Revised Code that are apportioned to current operating expenses of
the district, excluding any income tax receipts allocated for the
project cost, debt service, or maintenance set-aside associated
with a state-assisted classroom facilities project as authorized
by section 3318.052 of the Revised Code;
(3) Divide the amount estimated under division (D)(2) of this
section by the product obtained under division (D)(1) of this
section.
Sec. 5501.311. (A) Notwithstanding sections 123.01 and
127.16 of the Revised Code the director of transportation may
lease or lease-purchase all or any part of a transportation
facility to or from one or more persons, one or more governmental
agencies, a transportation improvement district, or any
combination thereof, and may grant leases, easements, or licenses
for lands under the control of the department of transportation.
The director may adopt rules necessary to give effect to this
section.
(B) Plans and specifications for the construction of a
transportation facility under a lease or lease-purchase agreement
are subject to approval of the director and must meet or exceed
all applicable standards of the department.
(C) Any lease or lease-purchase agreement under which the
department is the lessee shall be for a period not exceeding the
then current two-year period for which appropriations have been
made by the general assembly to the department, and such agreement
may contain such other terms as the department and the other
parties thereto agree, notwithstanding any other provision of law,
including provisions that rental payments in amounts sufficient to
pay bond service charges payable during the current two-year lease
term shall be an absolute and unconditional obligation of the
department independent of all other duties under the agreement
without set-off or deduction or any other similar rights or
defenses. Any such agreement may provide for renewal of the
agreement at the end of each term for another term, not exceeding
two years, provided that no renewal shall be effective until the
effective date of an appropriation enacted by the general assembly
from which the department may lawfully pay rentals under such
agreement. Any such agreement may include, without limitation, any
agreement by the department with respect to any costs of
transportation facilities to be included prior to acquisition and
construction of such transportation facilities. Any such agreement
shall not constitute a debt or pledge of the faith and credit of
the state, or of any political subdivision of the state, and the
lessor shall have no right to have taxes or excises levied by the
general assembly, or the taxing authority of any political
subdivision of the state, for the payment of rentals thereunder.
Any such agreement shall contain a statement to that effect.
(D) A municipal corporation, township, or county may use
service payments in lieu of taxes credited to special funds or
accounts pursuant to sections 5709.43, 5709.47, 5709.75, and
5709.80 of the Revised Code to provide its contribution to the
cost of a transportation facility, provided such facility was
among the purposes for which such service payments were
authorized. The contribution may be in the form of a lump sum or
periodic payments.
(E) Pursuant to the "Telecommunications Act of 1996," 110
Stat. 152, 47 U.S.C. 332 note, the director may grant a lease,
easement, or license in a transportation facility to a
telecommunications service provider for construction, placement,
or operation of a telecommunications facility. An interest granted
under this division is subject to all of the following conditions:
(1) The transportation facility is owned in fee simple or
easement by this state at the time the lease, easement, or license
is granted to the telecommunications provider.
(2) The lease, easement, or license shall be granted on a
competitive basis in accordance with policies and procedures to be
determined by the director. The policies and procedures may
include provisions for master leases for multiple sites.
(3) The telecommunications facility shall be designed to
accommodate the state's multi-agency radio communication system,
the intelligent transportation system, and the department's
communication system as the director may determine is necessary
for highway or other departmental purposes.
(4) The telecommunications facility shall be designed to
accommodate such additional telecommunications equipment as may
feasibly be co-located thereon as determined in the discretion of
the director.
(5) The telecommunications service providers awarded the
lease, easement, or license, agree to permit other
telecommunications service providers to co-locate on the
telecommunications facility, and agree to the terms and conditions
of the co-location as determined in the discretion of the
director.
(6) The director shall require indemnity agreements in favor
of the department as a condition of any lease, easement, or
license granted under this division. Each indemnity agreement
shall secure this state and its agents from liability for damages
arising out of safety hazards, zoning, and any other matter of
public interest the director considers necessary.
(7) The telecommunications service provider fully complies
with any permit issued under section 5515.01 of the Revised Code
pertaining to land that is the subject of the lease, easement, or
license.
(8) All plans and specifications shall meet with the
director's approval.
(9) Any other conditions the director determines necessary.
(F) In accordance with section 5501.031 of the Revised Code,
to further efforts to promote energy conservation and energy
efficiency, the director may grant a lease, easement, or license
in a transportation facility to a utility service provider that
has received its certificate from the Ohio power siting board or
appropriate local entity for construction, placement, or operation
of an alternative energy generating facility service provider as
defined in section 4928.64 of the Revised Code. An interest
granted under this division is subject to all of the following
conditions:
(1) The transportation facility is owned in fee simple or in
easement by this state at the time the lease, easement, or license
is granted to the utility service provider.
(2) The lease, easement, or license shall be granted on a
competitive basis in accordance with policies and procedures to be
determined by the director. The policies and procedures may
include provisions for master leases for multiple sites.
(3) The alternative energy generating facility shall be
designed to provide energy for the department's transportation
facilities with the potential for selling excess power on the
power grid, as the director may determine is necessary for highway
or other departmental purposes.
(4) The director shall require indemnity agreements in favor
of the department as a condition of any lease, easement, or
license granted under this division. Each indemnity agreement
shall secure this state from liability for damages arising out of
safety hazards, zoning, and any other matter of public interest
the director considers necessary.
(5) The alternative energy service provider fully complies
with any permit issued by the Ohio power siting board under
Chapter 4906. of the Revised Code and complies with section
5515.01 of the Revised Code pertaining to land that is the subject
of the lease, easement, or license.
(6) All plans and specifications shall meet with the
director's approval.
(7) Any other conditions the director determines necessary.
(G) Money the department receives under this section shall be
deposited into the state treasury to the credit of the highway
operating fund.
(H) A lease, easement, or license granted under division (E)
or (F) of this section, and any telecommunications facility or
alternative energy generating facility relating to such interest
in a transportation facility, is hereby deemed to further the
essential highway purpose of building and maintaining a safe,
energy-efficient, and accessible transportation system.
Sec. 5709.12. (A) As used in this section, "independent
living facilities" means any residential housing facilities and
related property that are not a nursing home, residential care
facility, or residential facility as defined in division (A) of
section 5701.13 of the Revised Code.
(B) Lands, houses, and other buildings belonging to a county,
township, or municipal corporation and used exclusively for the
accommodation or support of the poor, or leased to the state or
any political subdivision for public purposes shall be exempt from
taxation. Real and tangible personal property belonging to
institutions that is used exclusively for charitable purposes
shall be exempt from taxation, including real property belonging
to an institution that is a nonprofit corporation that receives a
grant under the Thomas Alva Edison grant program authorized by
division (C) of section 122.33 of the Revised Code at any time
during the tax year and being held for leasing or resale to
others. If, at any time during a tax year for which such property
is exempted from taxation, the corporation ceases to qualify for
such a grant, the director of development shall notify the tax
commissioner, and the tax commissioner shall cause the property to
be restored to the tax list beginning with the following tax year.
All property owned and used by a nonprofit organization
exclusively for a home for the aged, as defined in section 5701.13
of the Revised Code, also shall be exempt from taxation.
(C)(1) If a home for the aged described in division (B)(1) of
section 5701.13 of the Revised Code is operated in conjunction
with or at the same site as independent living facilities, the
exemption granted in division (B) of this section shall include
kitchen, dining room, clinic, entry ways, maintenance and storage
areas, and land necessary for access commonly used by both
residents of the home for the aged and residents of the
independent living facilities. Other facilities commonly used by
both residents of the home for the aged and residents of
independent living units shall be exempt from taxation only if the
other facilities are used primarily by the residents of the home
for the aged. Vacant land currently unused by the home, and
independent living facilities and the lands connected with them
are not exempt from taxation. Except as provided in division
(A)(1) of section 5709.121 of the Revised Code, property of a home
leased for nonresidential purposes is not exempt from taxation.
(2) Independent living facilities are exempt from taxation if
they are operated in conjunction with or at the same site as a
home for the aged described in division (B)(2) of section 5701.13
of the Revised Code; operated by a corporation, association, or
trust described in division (B)(1)(b) of that section; operated
exclusively for the benefit of members of the corporation,
association, or trust who are retired, aged, or infirm; and
provided to those members without charge in consideration of their
service, without compensation, to a charitable, religious,
fraternal, or educational institution. For the purposes of
division (C)(2) of this section, "compensation" does not include
furnishing room and board, clothing, health care, or other
necessities, or stipends or other de minimis payments to defray
the cost thereof.
(D)(1) A private corporation established under federal law,
as defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629,
as amended, the objects of which include encouraging the
advancement of science generally, or of a particular branch of
science, the promotion of scientific research, the improvement of
the qualifications and usefulness of scientists, or the increase
and diffusion of scientific knowledge is conclusively presumed to
be a charitable or educational institution. A private corporation
established as a nonprofit corporation under the laws of a state
that is exempt from federal income taxation under section
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26
U.S.C.A. 1, as amended, and that has as its principal purpose one
or more of the foregoing objects also is conclusively presumed to
be a charitable or educational institution.
The fact that an organization described in this division
operates in a manner that results in an excess of revenues over
expenses shall not be used to deny the exemption granted by this
section, provided such excess is used, or is held for use, for
exempt purposes or to establish a reserve against future
contingencies; and, provided further, that such excess may not be
distributed to individual persons or to entities that would not be
entitled to the tax exemptions provided by this chapter. Nor shall
the fact that any scientific information diffused by the
organization is of particular interest or benefit to any of its
individual members be used to deny the exemption granted by this
section, provided that such scientific information is available to
the public for purchase or otherwise.
(2) Division (D)(2) of this section does not apply to real
property exempted from taxation under this section and division
(A)(3) of section 5709.121 of the Revised Code and belonging to a
nonprofit corporation described in division (D)(1) of this section
that has received a grant under the Thomas Alva Edison grant
program authorized by division (C) of section 122.33 of the
Revised Code during any of the tax years the property was exempted
from taxation.
When a private corporation described in division (D)(1) of
this section sells all or any portion of a tract, lot, or parcel
of real estate that has been exempt from taxation under this
section and section 5709.121 of the Revised Code, the portion sold
shall be restored to the tax list for the year following the year
of the sale and, except in connection with a sale and transfer of
such a tract, lot, or parcel to a county land reutilization
corporation organized under Chapter 1724. of the Revised Code, a
charge shall be levied against the sold property in an amount
equal to the tax savings on such property during the four tax
years preceding the year the property is placed on the tax list.
The tax savings equals the amount of the additional taxes that
would have been levied if such property had not been exempt from
taxation.
The charge constitutes a lien of the state upon such property
as of the first day of January of the tax year in which the charge
is levied and continues until discharged as provided by law. The
charge may also be remitted for all or any portion of such
property that the tax commissioner determines is entitled to
exemption from real property taxation for the year such property
is restored to the tax list under any provision of the Revised
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40,
5709.41, 5709.45, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and
5709.84, upon an application for exemption covering the year such
property is restored to the tax list filed under section 5715.27
of the Revised Code.
(E) Real property held by an organization organized and
operated exclusively for charitable purposes as described under
section 501(c)(3) of the Internal Revenue Code and exempt from
federal taxation under section 501(a) of the Internal Revenue
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose
of constructing or rehabilitating residences for eventual transfer
to qualified low-income families through sale, lease, or land
installment contract, shall be exempt from taxation.
The exemption shall commence on the day title to the property
is transferred to the organization and shall continue to the end
of the tax year in which the organization transfers title to the
property to a qualified low-income family. In no case shall the
exemption extend beyond the second succeeding tax year following
the year in which the title was transferred to the organization.
If the title is transferred to the organization and from the
organization to a qualified low-income family in the same tax
year, the exemption shall continue to the end of that tax year.
The proportionate amount of taxes that are a lien but not yet
determined, assessed, and levied for the tax year in which title
is transferred to the organization shall be remitted by the county
auditor for each day of the year that title is held by the
organization.
Upon transferring the title to another person, the
organization shall file with the county auditor an affidavit
affirming that the title was transferred to a qualified low-income
family or that the title was not transferred to a qualified
low-income family, as the case may be; if the title was
transferred to a qualified low-income family, the affidavit shall
identify the transferee by name. If the organization transfers
title to the property to anyone other than a qualified low-income
family, the exemption, if it has not previously expired, shall
terminate, and the property shall be restored to the tax list for
the year following the year of the transfer and a charge shall be
levied against the property in an amount equal to the amount of
additional taxes that would have been levied if such property had
not been exempt from taxation. The charge constitutes a lien of
the state upon such property as of the first day of January of the
tax year in which the charge is levied and continues until
discharged as provided by law.
The application for exemption shall be filed as otherwise
required under section 5715.27 of the Revised Code, except that
the organization holding the property shall file with its
application documentation substantiating its status as an
organization organized and operated exclusively for charitable
purposes under section 501(c)(3) of the Internal Revenue Code and
its qualification for exemption from federal taxation under
section 501(a) of the Internal Revenue Code, and affirming its
intention to construct or rehabilitate the property for the
eventual transfer to qualified low-income families.
As used in this division, "qualified low-income family" means
a family whose income does not exceed two hundred per cent of the
official federal poverty guidelines as revised annually in
accordance with section 673(2) of the "Omnibus Budget
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as
amended, for a family size equal to the size of the family whose
income is being determined.
(F)(1)(a) Real property held by a county land reutilization
corporation organized under Chapter 1724. of the Revised Code
shall be exempt from taxation. Notwithstanding section 5715.27 of
the Revised Code, a county land reutilization corporation is not
required to apply to any county or state agency in order to
qualify for the exemption.
(b) Real property acquired or held by an electing subdivision
other than a county land reutilization corporation on or after
April 9, 2009, for the purpose of implementing an effective land
reutilization program or for a related public purpose shall be
exempt from taxation until sold or transferred by the electing
subdivision. Notwithstanding section 5715.27 of the Revised Code,
an electing subdivision is not required to apply to any county or
state agency in order to qualify for an exemption with respect to
property acquired or held for such purposes on or after such date,
regardless of how the electing subdivision acquires the property.
As used in this section, "electing subdivision" and "land
reutilization program" have the same meanings as in section
5722.01 of the Revised Code, and "county land reutilization
corporation" means a county land reutilization corporation
organized under Chapter 1724. of the Revised Code and any
subsidiary wholly owned by such a county land reutilization
corporation that is identified as "a wholly owned subsidiary of a
county land reutilization corporation" in the deed of conveyance
transferring title to the subsidiary.
(2) An exemption authorized under division (F)(1) of this
section shall commence on the day title to the property is
transferred to the corporation or electing subdivision and shall
continue to the end of the tax year in which the instrument
transferring title from the corporation or subdivision to another
owner is recorded, if the use to which the other owner puts the
property does not qualify for an exemption under this section or
any other section of the Revised Code. If the title to the
property is transferred to the corporation and from the
corporation, or to the subdivision and from the subdivision, in
the same tax year, the exemption shall continue to the end of that
tax year. The proportionate amount of taxes that are a lien but
not yet determined, assessed, and levied for the tax year in which
title is transferred to the corporation or subdivision shall be
remitted by the county auditor for each day of the year that title
is held by the corporation or subdivision.
Upon transferring the title to another person, the
corporation or electing subdivision shall file with the county
auditor an affidavit or conveyance form affirming that the title
was transferred to such other person and shall identify the
transferee by name. If the corporation or subdivision transfers
title to the property to anyone that does not qualify or the use
to which the property is put does not qualify the property for an
exemption under this section or any other section of the Revised
Code, the exemption, if it has not previously expired, shall
terminate, and the property shall be restored to the tax list for
the year following the year of the transfer. A charge shall be
levied against the property in an amount equal to the amount of
additional taxes that would have been levied if such property had
not been exempt from taxation. The charge constitutes a lien of
the state upon such property as of the first day of January of the
tax year in which the charge is levied and continues until
discharged as provided by law.
In lieu of the application for exemption otherwise required
to be filed as required under section 5715.27 of the Revised Code,
a county land reutilization corporation holding the property
shall, upon the request of any county or state agency, submit its
articles of incorporation substantiating its status as a county
land reutilization corporation.
(G) Real property that is owned by an organization described
under section 501(c)(3) of the Internal Revenue Code and exempt
from federal income taxation under section 501(a) of the Internal
Revenue Code and that is used by that organization exclusively for
receiving, processing, or distributing human blood, tissues, eyes,
or organs or for research and development thereof shall be exempt
from taxation.
Sec. 5709.45. (A) As used in sections 5709.45 to 5709.47 of
the Revised Code:
(1) "Downtown redevelopment district" or "district" means an
area not more than ten acres enclosed by a continuous boundary in
which at least one historic building is being, or will be,
rehabilitated.
(2) "Historic building" and "rehabilitation" have the same
meanings as in section 149.311 of the Revised Code.
(3) "Public infrastructure improvement" has the same meaning
as in section 5709.40 of the Revised Code.
(4) "Improvement" means the increase in the assessed value of
real property that would first appear on the tax list after the
effective date of an ordinance adopted under this section were it
not for the exemption granted by the ordinance.
(B) For the purposes of promoting rehabilitation of historic
buildings, creating jobs, and encouraging economic development in
commercial and mixed-use commercial and residential areas, the
legislative authority of a municipal corporation may adopt an
ordinance creating a downtown redevelopment district and declaring
improvements to parcels within the district to be a public purpose
and exempt from taxation. Downtown redevelopment districts shall
not be created in areas used exclusively for residential purposes
and shall not be utilized for development or redevelopment of
residential areas.
The ordinance shall specify all of the following:
(1) The boundary of the district;
(2) The county treasurer's permanent parcel number associated
with each parcel included in the district;
(3) The parcel or parcels within the district that include a
historic building that is being or will be rehabilitated;
(4) The proposed life of the district;
(5) The percentage of improvements to be exempted from
taxation;
(6) An economic development plan for the district that
includes all of the following:
(a) A statement describing the principal purposes and goals
to be served by creating the district;
(b) An explanation of how the municipal corporation will
collaborate with businesses and property owners within the
district to develop strategies for achieving such purposes and
goals;
(c) An estimate of the annual amount of service payments
provided for in section 5709.46 of the Revised Code that will be
collected from owners of real property in the district;
(d) A plan for using such service payments to promote
economic development and job creation within the district.
Not more than seventy per cent of improvements to parcels
within a downtown redevelopment district may be exempted from
taxation under this section. A district may not include a parcel
that is or has been exempted from taxation under this section or
section 5709.40 or 5709.41 of the Revised Code. Except as provided
in division (E) of this section, the life of a downtown
redevelopment district shall not exceed ten years.
A municipal corporation may adopt more than one ordinance
under division (B) of this section. A single such ordinance may
create more than one downtown redevelopment district.
(C) At least thirty days before adopting an ordinance under
division (B) of this section, the legislative authority of the
municipal corporation shall conduct a public hearing on the
proposed ordinance and the accompanying economic development plan.
At least thirty days before the public hearing, the legislative
authority shall give notice of the public hearing and the proposed
ordinance by first class mail to every real property owner whose
property is located within the boundaries of the proposed district
that is the subject of the proposed ordinance.
(D) Revenue derived from downtown redevelopment district
service payments may be used by the municipal corporation for any
of the following purposes:
(1) To finance or support loans, deferred loans, or grants to
owners of historic buildings within the downtown redevelopment
district. Such loans or grants shall be awarded upon the condition
that the loan or grant amount may be used by the owner only to
rehabilitate the historic building. A municipal corporation that
awards a loan or grant under this division shall develop a plan
for tracking the loan or grant recipient's use of the loan or
grant and monitoring the progress of the recipient's
rehabilitation project.
(2) To make contributions to a special improvement district
for use under section 1710.14 of the Revised Code, to a community
improvement corporation for use under section 1724.12 of the
Revised Code, or to a nonprofit corporation, as defined in section
1702.01 of the Revised Code, the primary purpose of which is
redeveloping historic buildings and historic districts for use by
the corporation to rehabilitate a historic building within the
downtown redevelopment district or to otherwise promote or enhance
the district. Amounts contributed under division (D)(2) of this
section shall not exceed the property tax revenue that would have
been generated by twenty per cent of the assessed value of the
exempted improvements within the downtown redevelopment district.
(3) If the service payments collected from owners of real
property within the district in the preceding year exceed the
estimate specified in the district's economic development plan
under division (B)(6)(c) of this section, an amount equal to the
excess collections may be used for the following purposes:
(a) To finance or support loans to owners of one or more
buildings located within the district that do not qualify as
historic buildings. Such loans shall be awarded upon the condition
that the loan amount may be used by the owner only to make repairs
and improvements to the building or buildings. A municipal
corporation that awards a loan under this division shall develop a
plan for tracking the loan recipient's use of the loan and
monitoring the progress of the recipient's repairs or
improvements.
(b) To finance public infrastructure improvements within the
downtown redevelopment district. If revenue generated by the
downtown redevelopment district will be used to finance public
infrastructure improvements, the economic development plan
described by division (B)(6) of this section shall identify
specific projects that are being or will be undertaken within the
district and describe how such infrastructure improvements will
accommodate additional demands on the existing infrastructure
within the district. A municipal corporation shall not use service
payments derived from a downtown redevelopment district to repair
or replace police or fire equipment.
(E) Notwithstanding division (B) of this section,
improvements to parcels located within a downtown redevelopment
district may be exempted from taxation under this section for up
to thirty years if any of the following apply:
(1) The ordinance creating the redevelopment district
specifies that payments in lieu of taxes shall be paid to the
city, local, or exempted village, and joint vocational school
district or districts in which the redevelopment district is
located in the amount of the taxes that would have been payable to
the school district or districts if the improvements had not been
exempted from taxation.
(2) The municipal corporation creating the district obtains
the approval under division (F) of this section of the board of
education of each city, local, and exempted village school
district within which the district will be located.
(F)(1) The legislative authority of a municipal corporation
seeking the approval of a school district for the purpose of
division (F)(2) of this section shall send notice of the proposed
ordinance to the school district not later than forty-five
business days before it intends to adopt the ordinance. The notice
shall include a copy of the proposed ordinance and shall indicate
the date on which the legislative authority intends to adopt the
ordinance. The board of education of the school district, by
resolution adopted by a majority of the board, may do any of the
following:
(a) Approve the exemption for the number of years specified
in the proposed ordinance;
(b) Disapprove the exemption for the number of years in
excess of ten;
(c) Approve the exemption on the condition that the
legislative authority and the board negotiate an agreement
providing for compensation to the school district equal in value
to a percentage of the amount of taxes exempted in the eleventh
and subsequent years of the exemption period or other mutually
agreeable compensation. If an agreement is negotiated under this
division, the legislative authority shall compensate all joint
vocational school districts within which the downtown
redevelopment district is located at the same rate and under the
same terms received by the city, local, or exempted village school
district.
(2) The board of education shall certify a resolution adopted
under division (F)(1) of this section to the legislative authority
of the municipal corporation not later than fourteen days before
the date the legislative authority intends to adopt the ordinance
as indicated in the notice. If the board of education approves the
ordinance or negotiates a mutually acceptable compensation
agreement with the legislative authority, the legislative
authority may enact the ordinance in its current form. If the
board disapproves of the ordinance and fails to negotiate a
mutually acceptable compensation agreement with the legislative
authority, the legislative authority may exempt improvements to
parcels within the downtown redevelopment district for not more
than ten years. If the board fails to certify a resolution to the
legislative authority within the time prescribed by this division,
the legislative authority may adopt the ordinance and may exempt
improvements to parcels within the downtown redevelopment district
for the period of time specified in the notice delivered to the
board of education. The legislative authority may adopt the
ordinance at any time after the board of education certifies its
resolution approving the exemption to the legislative authority,
or, if the board approves the exemption on the condition that a
mutually acceptable compensation agreement be negotiated, at any
time after the compensation agreement is agreed to by the board
and the legislative authority.
(3) If a board of education has adopted a resolution waiving
its right to approve exemptions from taxation under this section
and the resolution remains in effect, approval of exemptions by
the board is not required under division (F) of this section. If a
board of education has adopted a resolution allowing a legislative
authority to deliver the notice required under division (F)(1) of
this section fewer than forty-five business days before the
legislative authority's adoption of the ordinance, the legislative
authority shall deliver the notice to the board not later than the
number of days before such adoption as prescribed by the board in
its resolution. If a board of education adopts a resolution
waiving its right to approve agreements or shortening the
notification period, the board shall certify a copy of the
resolution to the legislative authority. If the board of education
rescinds such a resolution, it shall certify notice of the
rescission to the legislative authority.
(4) If the legislative authority is not required by division
(F) of this section to notify the board of education of the
legislative authority's intent to create a downtown redevelopment
district, the legislative authority shall comply with the notice
requirements imposed under section 5709.83 of the Revised Code,
unless the board has adopted a resolution under that section
waiving its right to receive such a notice.
(G) Service payments in lieu of taxes that are attributable
to any amount by which the effective tax rate of either a renewal
levy with an increase or a replacement levy exceeds the effective
tax rate of the levy renewed or replaced, or that are attributable
to an additional levy, for a levy authorized by the voters for any
of the following purposes on or after January 1, 2006, and which
are provided pursuant to an ordinance creating a downtown
redevelopment district under division (B) of this section shall be
distributed to the appropriate taxing authority as required under
division (C) of section 5709.46 of the Revised Code in an amount
equal to the amount of taxes from that additional levy or from the
increase in the effective tax rate of such renewal or replacement
levy that would have been payable to that taxing authority from
the following levies were it not for the exemption authorized
under division (B) of this section:
(1) A tax levied under division (L) of section 5705.19 or
section 5705.191 of the Revised Code for community mental
retardation and developmental disabilities programs and services
pursuant to Chapter 5126. of the Revised Code;
(2) A tax levied under division (Y) of section 5705.19 of the
Revised Code for providing or maintaining senior citizens services
or facilities;
(3) A tax levied under section 5705.22 of the Revised Code
for county hospitals;
(4) A tax levied by a joint-county district or by a county
under section 5705.19, 5705.191, or 5705.221 of the Revised Code
for alcohol, drug addiction, and mental health services or
facilities;
(5) A tax levied under section 5705.23 of the Revised Code
for library purposes;
(6) A tax levied under section 5705.24 of the Revised Code
for the support of children services and the placement and care of
children;
(7) A tax levied under division (Z) of section 5705.19 of the
Revised Code for the provision and maintenance of zoological park
services and facilities under section 307.76 of the Revised Code;
(8) A tax levied under section 511.27 or division (H) of
section 5705.19 of the Revised Code for the support of township
park districts;
(9) A tax levied under division (A), (F), or (H) of section
5705.19 of the Revised Code for parks and recreational purposes of
a joint recreation district organized pursuant to division (B) of
section 755.14 of the Revised Code;
(10) A tax levied under section 1545.20 or 1545.21 of the
Revised Code for park district purposes;
(11) A tax levied under section 5705.191 of the Revised Code
for the purpose of making appropriations for public assistance;
human or social services; public relief; public welfare; public
health and hospitalization; and support of general hospitals;
(12) A tax levied under section 3709.29 of the Revised Code
for a general health district program.
(H) An exemption from taxation granted under this section
commences with the tax year specified in the ordinance so long as
the year specified in the ordinance commences after the effective
date of the ordinance. If the ordinance specifies a year
commencing before the effective date of the ordinance or specifies
no year whatsoever, the exemption commences with the tax year in
which an exempted improvement first appears on the tax list and
that commences after the effective date of the ordinance. In lieu
of stating a specific year, the ordinance may provide that the
exemption commences in the tax year in which the value of an
improvement exceeds a specified amount or in which the
construction of one or more improvements is completed, provided
that such tax year commences after the effective date of the
ordinance.
Except as otherwise provided in this division, the exemption
ends on the date specified in the ordinance as the date the
improvement ceases to be a public purpose or the downtown
redevelopment district expires, whichever occurs first. The
exemption of an improvement within a downtown redevelopment
district may end on a later date, as specified in the ordinance,
if the legislative authority and the board of education of the
city, local, or exempted village school district within which the
parcel or district is located have entered into a compensation
agreement under section 5709.82 of the Revised Code with respect
to the improvement, and the board of education has approved the
term of the exemption under division (F) of this section, but in
no case shall the improvement be exempted from taxation for more
than thirty years. Exemptions shall be claimed and allowed in the
same manner as in the case of other real property exemptions. If
an exemption status changes during a year, the procedure for the
apportionment of the taxes for that year is the same as in the
case of other changes in tax exemption status during the year.
(I) Additional municipal financing of the projects and
services described in division (D) of this section may be provided
by any methods that the municipal corporation may otherwise use
for financing such projects and services. If the municipal
corporation issues bonds or notes to finance such projects and
services and pledges money from the municipal downtown
redevelopment district fund to pay the interest on and principal
of the bonds or notes, the bonds or notes are not subject to
Chapter 133. of the Revised Code.
(J) The municipal corporation, not later than fifteen days
after the adoption of an ordinance under this section, shall
submit to the director of development services a copy of the
ordinance. On or before the thirty-first day of March of each
year, the municipal corporation shall submit a status report to
the director of development services. The report shall indicate,
in the manner prescribed by the director, the progress of the
projects and services during each year that an exemption remains
in effect, including a summary of the receipts from service
payments in lieu of taxes; expenditures of money from the funds
created under section 5709.47 of the Revised Code; a description
of the projects and services financed with such expenditures; and
a quantitative summary of changes in employment and private
investment resulting from each project and service.
(K) Nothing in this section shall be construed to prohibit a
legislative authority from declaring to be a public purpose
improvements with respect to more than one parcel.
(L)(1) The owner of real property located in a downtown
redevelopment district may enter into an agreement with the
municipal corporation that created the district to impose a
redevelopment charge on the property. The agreement shall include
the following:
(a) The amount of the redevelopment charge. The redevelopment
charge may be a fixed dollar amount or an amount determined on the
basis of the assessed valuation of the property or all or part of
the profits, gross receipts, or other revenues of a business
operating on the property, including rentals received from leases
of the property.
(b) The termination date of the redevelopment charge. The
redevelopment charge shall not be charged after the expiration or
termination of the downtown redevelopment district.
(c) The terms by which the municipal corporation shall
collect the redevelopment charge.
(d) The purposes for which the redevelopment charge may be
used by the municipal corporation. The redevelopment charge shall
be used only for those purposes described by division (D) of this
section. The agreement may specify any or all of such purposes.
(2) Redevelopment charges collected by a municipal
corporation under division (L) of this section shall be deposited
to the municipal downtown redevelopment district fund created
under section 5709.47 of the Revised Code.
(3) An agreement by a property owner under division (L) of
this section is hereby deemed to be a covenant running with the
land. The covenant is fully binding on behalf of and enforceable
by the municipal corporation against any person acquiring an
interest in the land and all of that person's successors and
assigns.
(4) No purchase agreement for real estate or any interest in
real estate upon which a redevelopment charge is levied shall be
enforceable by the seller or binding upon the purchaser unless the
purchase agreement specifically refers to the redevelopment
charge. If a conveyance of such real estate or interest in such
real estate is made pursuant to a purchase agreement that does not
make such reference, the redevelopment charge shall continue to be
a covenant running with the land fully binding on behalf of and
enforceable by the municipal corporation against the person
accepting the conveyance pursuant to the purchase agreement.
(5) If a redevelopment charge is not paid when due, the
overdue amount shall be collected according to the terms of the
agreement. If the agreement does not specify a procedure for
collecting overdue redevelopment charges, the municipal
corporation may certify the charge to the county auditor. The
county auditor shall enter the unpaid charge on the tax list and
duplicate of real property opposite the parcel against which it is
charged and certify the charge to the county treasurer. The unpaid
redevelopment charge is a lien on property against which it is
charged from the date the charge is entered on the tax list, and
shall be collected in the manner provided for the collection of
real property taxes. Once the charge is collected, it shall be
paid immediately to the municipal corporation.
Sec. 5709.46. (A) A municipal corporation that has declared
an improvement to be a public purpose under section 5709.45 of the
Revised Code may require the owner of any structure located on the
parcel to make annual service payments in lieu of taxes to the
county treasurer on or before the final dates for payment of real
property taxes. Each such payment shall be charged and collected
in the same manner and in the same amount as the real property
taxes that would have been charged and payable against the
improvement if it were not exempt from taxation. If any reduction
in the levies otherwise applicable to such exempt property is made
by the county budget commission under section 5705.31 of the
Revised Code, the amount of the service payment in lieu of taxes
shall be calculated as if such reduction in levies had not been
made.
(B) Moneys collected as service payments in lieu of taxes
shall be distributed at the same time and in the same manner as
real property tax payments. However, subject to division (C) of
this section or section 5709.913 of the Revised Code, the entire
amount so collected shall be distributed to the municipal
corporation in which the improvement is located. If an ordinance
adopted under section 5709.45 of the Revised Code specifies that
service payments shall be paid to the city, local, or exempted
village school district in which the improvements are located, the
county treasurer shall distribute the portion of the service
payments to that school district in an amount equal to the
property tax payments the school district would have received from
the portion of the improvements exempted from taxation had the
improvements not been exempted, as directed in the ordinance. The
treasurer shall maintain a record of the service payments in lieu
of taxes made from property in each municipal corporation.
(C) If annual service payments in lieu of taxes are required
under this section, the county treasurer shall distribute to the
appropriate taxing authorities the portion of the service payments
that represents payments required under division (E) of section
5709.45 of the Revised Code.
(D) Nothing in this section or section 5709.45 of the Revised
Code affects the taxes levied against that portion of the value of
any parcel of property that is not exempt from taxation.
Sec. 5709.47. (A) A municipal corporation that grants a tax
exemption or enters into a redevelopment charge agreement under
section 5709.45 of the Revised Code shall establish a municipal
downtown redevelopment district fund into which shall be deposited
service payments in lieu of taxes distributed to the municipal
corporation under section 5709.46 of the Revised Code and
redevelopment charges collected pursuant to division (L) of
section 5709.45 of the Revised Code. If an ordinance adopted under
division (B) of section 5709.45 of the Revised Code or an
agreement under division (L) of that section authorizes the use of
service payments or redevelopment charges for more than one of the
purposes described in division (D) of that section, the municipal
corporation shall establish separate accounts for the service
payments and redevelopment charges designated for each such
purpose. Money in an account of the municipal downtown
redevelopment district fund shall be used for the purposes
described in the ordinance creating the downtown redevelopment
district and the redevelopment charge agreements. The municipal
corporation also may deposit into any of those accounts municipal
income tax revenue that has been designated by ordinance to
finance the public infrastructure improvements.
(B)(1) A municipal corporation may distribute money in the
municipal downtown redevelopment district fund to any school
district in which the exempt property is located, in an amount not
to exceed the amount of real property taxes that such school
district would have received from the improvement if it were not
exempt from taxation, or use money in the fund to finance specific
public improvements benefiting the school district. The resolution
or ordinance establishing the fund shall set forth the percentage
of such maximum amount that will be distributed to any affected
school district or used to finance specific public improvements
benefiting the school district.
(2) A municipal corporation also may distribute money in the
municipal downtown redevelopment district fund to a county in
accordance with section 5709.913 of the Revised Code.
(C) Any incidental surplus remaining in the municipal
downtown redevelopment district fund or an account of that fund,
upon dissolution of the account or fund, shall be transferred to
the general fund of the municipal corporation.
Sec. 5709.82. (A) As used in this section:
(1) "New employee" means both of the following:
(a) Persons employed in the construction of real property
exempted from taxation under the chapters or sections of the
Revised Code enumerated in division (B) of this section;
(b) Persons not described by division (A)(1)(a) of this
section who are first employed at the site of such property and
who within the two previous years have not been subject, prior to
being employed at that site, to income taxation by the municipal
corporation within whose territory the site is located on income
derived from employment for the person's current employer. "New
employee" does not include any person who replaces a person who is
not a new employee under division (A)(1) of this section.
(2) "Infrastructure costs" means costs incurred by a
municipal corporation in a calendar year to acquire, construct,
reconstruct, improve, plan, or equip real or tangible personal
property that directly benefits or will directly benefit the
exempted property. If the municipal corporation finances the
acquisition, construction, reconstruction, improvement, planning,
or equipping of real or tangible personal property that directly
benefits the exempted property by issuing debt, "infrastructure
costs" means the annual debt charges incurred by the municipal
corporation from the issuance of such debt. Real or tangible
personal property directly benefits exempted property only if the
exempted property places or will place direct, additional demand
on the real or tangible personal property for which such costs
were or will be incurred.
(3) "Taxing unit" has the same meaning as in division (H) of
section 5705.01 of the Revised Code.
(B)(1) Except as otherwise provided under division (C) of
this section, the legislative authority of any political
subdivision that has acted under the authority of Chapter 725. or
1728., sections 3735.65 to 3735.70, or section 5709.40, 5709.41,
5709.45, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or
5709.88 of the Revised Code to grant an exemption from taxation
for real or tangible personal property may negotiate with the
board of education of each city, local, exempted village, or joint
vocational school district or other taxing unit within the
territory of which the exempted property is located, and enter
into an agreement whereby the school district or taxing unit is
compensated for tax revenue foregone by the school district or
taxing unit as a result of the exemption. Except as otherwise
provided in division (B)(1) of this section, if a political
subdivision enters into more than one agreement under this section
with respect to a tax exemption, the political subdivision shall
provide to each school district or taxing unit with which it
contracts the same percentage of tax revenue foregone by the
school district or taxing unit, which may be based on a good faith
projection made at the time the exemption is granted. Such
percentage shall be calculated on the basis of amounts paid by the
political subdivision and any amounts paid by an owner under
division (B)(2) of this section. A political subdivision may
provide a school district or other taxing unit with a smaller
percentage of foregone tax revenue than that provided to other
school districts or taxing units only if the school district or
taxing unit expressly consents in the agreement to receiving a
smaller percentage. If a subdivision has acted under the authority
of section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the
Revised Code and enters into a compensation agreement with a city,
local, or exempted village school district, the subdivision shall
provide compensation to the joint vocational school district
within the territory of which the exempted property is located at
the same rate and under the same terms as received by the city,
local, or exempted village school district.
(2) An owner of property exempted from taxation under the
authority described in division (B)(1) of this section may, by
becoming a party to an agreement described in division (B)(1) of
this section or by entering into a separate agreement with a
school district or other taxing unit, agree to compensate the
school district or taxing unit by paying cash or by providing
property or services by gift, loan, or otherwise. If the owner's
property is exempted under the authority of section 5709.40,
5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code and the
owner enters into a compensation agreement with a city, local, or
exempted village school district, the owner shall provide
compensation to the joint vocational school district within the
territory of which the owner's property is located at the same
rate and under the same terms as received by the city, local, or
exempted village school district.
(C) This division does not apply to the following:
(1) The legislative authority of a municipal corporation that
has acted under the authority of division (H) of section 715.70 or
section 715.81 of the Revised Code to consent to the granting of
an exemption from taxation for real or tangible personal property
in a joint economic development district.
(2) The legislative authority of a municipal corporation that
has specified in an ordinance adopted under section 5709.40 or,
5709.41, or 5709.45 of the Revised Code that payments in lieu of
taxes provided for under section 5709.42 or 5709.46 of the Revised
Code shall be paid to the city, local, or exempted village school
district in which the improvements are located in the amount of
taxes that would have been payable to the school district if the
improvements had not been exempted from taxation, as directed in
the ordinance.
If the legislative authority of any municipal corporation has
acted under the authority of Chapter 725. or 1728. or section
3735.671, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632,
or 5709.88, or a housing officer under section 3735.67 of the
Revised Code, to grant or consent to the granting of an exemption
from taxation for real or tangible personal property on or after
July 1, 1994, the municipal corporation imposes a tax on incomes,
and the payroll of new employees resulting from the exercise of
that authority equals or exceeds one million dollars in any tax
year for which such property is exempted, the legislative
authority and the board of education of each city, local, or
exempted village school district within the territory of which the
exempted property is located shall attempt to negotiate an
agreement providing for compensation to the school district for
all or a portion of the tax revenue the school district would have
received had the property not been exempted from taxation. The
agreement may include as a party the owner of the property
exempted or to be exempted from taxation and may include
provisions obligating the owner to compensate the school district
by paying cash or providing property or services by gift, loan, or
otherwise. Such an obligation is enforceable by the board of
education of the school district pursuant to the terms of the
agreement.
If the legislative authority and board of education fail to
negotiate an agreement that is mutually acceptable within six
months of formal approval by the legislative authority of the
instrument granting the exemption, the legislative authority shall
compensate the school district in the amount and manner prescribed
by division (D) of this section.
(D) Annually, the legislative authority of a municipal
corporation subject to this division shall pay to the city, local,
or exempted village school district within the territory of which
the exempted property is located an amount equal to fifty per cent
of the difference between the amount of taxes levied and collected
by the municipal corporation on the incomes of new employees in
the calendar year ending on the day the payment is required to be
made, and the amount of any infrastructure costs incurred in that
calendar year. For purposes of such computation, the amount of
infrastructure costs shall not exceed thirty-five per cent of the
amount of those taxes unless the board of education of the school
district, by resolution adopted by a majority of the board,
approves an amount in excess of that percentage. If the amount of
those taxes or infrastructure costs must be estimated at the time
the payment is made, payments in subsequent years shall be
adjusted to compensate for any departure of those estimates from
the actual amount of those taxes.
A municipal corporation required to make a payment under this
section shall make the payment from its general fund or a special
fund established for the purpose. The payment is payable on the
thirty-first day of December of the tax year for or in which the
exemption from taxation commences and on that day for each
subsequent tax year property is exempted and the legislative
authority and board fail to negotiate an acceptable agreement
under division (C) of this section.
Sec. 5709.83. (A) Except as otherwise provided in division
(B) or (C) of this section, prior to taking formal action to adopt
or enter into any instrument granting a tax exemption under
section 725.02, 1728.06, 5709.40, 5709.41, 5709.45, 5709.62,
5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88 of the
Revised Code or formally approving an agreement under section
3735.671 of the Revised Code, or prior to forwarding an
application for a tax exemption for residential property under
section 3735.67 of the Revised Code to the county auditor, the
legislative authority of the political subdivision or housing
officer shall notify the board of education of each city, local,
exempted village, or joint vocational school district in which the
proposed tax-exempted property is located. The notice shall
include a copy of the instrument or application. The notice shall
be delivered not later than fourteen days prior to the day the
legislative authority takes formal action to adopt or enter into
the instrument, or not later than fourteen days prior to the day
the housing officer forwards the application to the county
auditor. If the board of education comments on the instrument or
application to the legislative authority or housing officer, the
legislative authority or housing officer shall consider the
comments. If the board of education of the city, local, exempted
village, or joint vocational school district so requests, the
legislative authority or the housing officer shall meet in person
with a representative designated by the board of education to
discuss the terms of the instrument or application.
(B) The notice otherwise required to be provided to boards of
education under division (A) of this section is not required if
the board has adopted a resolution waiving its right to receive
such notices, and that resolution remains in effect. If a board of
education adopts such a resolution, the board shall cause a copy
of the resolution to be certified to the legislative authority. If
the board of education rescinds such a resolution, it shall
certify notice of the rescission to the legislative authority. A
board of education may adopt such a resolution with respect to any
one or more counties, townships, or municipal corporations
situated in whole or in part within the school district.
(C) If a legislative authority is required to provide notice
to a city, local, or exempted village school district of its
intent to grant such an exemption as required by section 5709.40,
5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code, the
legislative authority, before adopting a resolution or ordinance
under that section, shall notify the board of education of each
joint vocational school district in which the property to be
exempted is located using the same time requirements for the
notice that applies to notices to city, local, and exempted
village school districts. The content of the notice and procedures
for responding to the notice are the same as required in division
(A) of this section.
Sec. 5709.831. (A) As used in this section:
(1) "Exempted improvements" means improvements exempted from
taxation under section 5709.40, 5709.41, 5709.45, 5709.73, or
5709.78 of the Revised Code.
(2) "Political subdivision" means the county, township, or
municipal corporation granting an exemption from taxation under
section 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the
Revised Code.
(B) The legislative authority of a political subdivision that
grants an exemption from taxation for an improvement under section
5709.40, 5709.41,
5709.45, 5709.73, or 5709.78 of the Revised Code
may require the owner of the improvement to reimburse the local
taxing authorities within whose taxing jurisdiction the exempted
improvement is located for the amount of real property taxes that
would have been payable to the taxing authorities had the
improvement not been exempted from taxation. If the legislative
authority requires the owner of the exempted improvements to make
payments in lieu of taxes, the legislative authority may require
such reimbursement only to the extent that the owner failed to
make those payments as required. The legislative authority may
secure any reimbursement authorized by this section by a lien on
the exempted property, which shall attach, and may be perfected,
collected, and enforced, in the same manner as a mortgage lien on
real property, and which shall otherwise have the same force and
effect as a mortgage lien on real property.
Sec. 5709.832. The legislative authority of a county,
township, or municipal corporation that grants an exemption from
taxation under Chapter 725. or 1728. or section 3735.67, 5709.40,
5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78
of the Revised Code shall develop policies to ensure that the
recipient of the exemption practices nondiscriminatory hiring in
its operations. As used in this section, "nondiscriminatory
hiring" means that no individual may be denied employment solely
on the basis of race, religion, sex, disability, color, national
origin, or ancestry.
Sec. 5709.85. (A) The legislative authority of a county,
township, or municipal corporation that grants an exemption from
taxation under Chapter 725. or 1728. or under section 3735.67,
5709.28, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632,
5709.73, or 5709.78 of the Revised Code shall create a tax
incentive review council. The council shall consist of the
following members:
(1) In the case of a municipal corporation eligible to
designate a zone under section 5709.62 of the Revised Code, the
chief executive officer or that officer's designee; a member of
the legislative authority of the municipal corporation, appointed
by the president of the legislative authority or, if the chief
executive officer of the municipal corporation is the president,
appointed by the president pro tempore of the legislative
authority; the county auditor or the county auditor's designee;
the chief financial officer of the municipal corporation or that
officer's designee; an individual appointed by the board of
education of each city, local, exempted village, and joint
vocational school district to which the instrument granting the
exemption applies; and two members of the public appointed by the
chief executive officer of the municipal corporation with the
concurrence of the legislative authority. At least four members of
the council shall be residents of the municipal corporation, and
at least one of the two public members appointed by the chief
executive officer shall be a minority. As used in division (A)(1)
of this section, a "minority" is an individual who is
African-American, Hispanic, or Native American.
(2) In the case of a county or a municipal corporation that
is not eligible to designate a zone under section 5709.62 or
5709.632 of the Revised Code, three members appointed by the board
of county commissioners; two members from each municipal
corporation to which the instrument granting the tax exemption
applies, appointed by the chief executive officer with the
concurrence of the legislative authority of the respective
municipal corporations; two members of each township to which the
instrument granting the tax exemption applies, appointed by the
board of township trustees of the respective townships; the county
auditor or the county auditor's designee; and an individual
appointed by the board of education of each city, local, exempted
village, and joint vocational school district to which the
instrument granting the tax exemption applies. At least two
members of the council shall be residents of the municipal
corporations or townships to which the instrument granting the tax
exemption applies.
(3) In the case of a township in which improvements are
declared a public purpose under section 5709.73 of the Revised
Code, the board of township trustees; the county auditor or the
county auditor's designee; and an individual appointed by the
board of education of each city, local, exempted village, and
joint vocational school district to which the instrument granting
the exemption applies.
(B) The county auditor or the county auditor's designee shall
serve as the chairperson of the council. The council shall meet at
the call of the chairperson. At the first meeting of the council,
the council shall select a vice-chairperson. Attendance by a
majority of the members of the council constitutes a quorum to
conduct the business of the council.
(C)(1) Annually, the tax incentive review council shall
review all agreements granting exemptions from property taxation
under Chapter 725. or 1728. or under section 3735.671, 5709.28,
5709.62, 5709.63, or 5709.632 of the Revised Code, and any
performance or audit reports required to be submitted pursuant to
those agreements. The review shall include agreements granting
such exemptions that were entered into prior to July 22, 1994,
that continue to be in force and applicable to the current year's
property taxes.
With respect to each agreement, other than an agreement
entered into under section 5709.28 of the Revised Code, the
council shall determine whether the owner of the exempted property
has complied with the agreement, and may take into consideration
any fluctuations in the business cycle unique to the owner's
business.
With respect to an agreement entered into under section
5709.28 of the Revised Code, the council shall consist of the
members described in division (A)(2) of this section and shall
determine whether the agreement complies with the requirements of
section 5709.28 of the Revised Code and whether a withdrawal,
removal, or conversion of land from an agricultural security area
established under Chapter 931. of the Revised Code has occurred in
a manner that makes the exempted property no longer eligible for
the exemption.
On the basis of the determinations, on or before the first
day of September of each year, the council shall submit to the
legislative authority written recommendations for continuation,
modification, or cancellation of each agreement.
(2) Annually, the tax incentive review council shall review
all exemptions from property taxation resulting from the
declaration of public purpose improvements pursuant to section
5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised
Code. The review shall include such exemptions that were granted
prior to July 22, 1994, that continue to be in force and
applicable to the current year's property taxes. With respect to
each improvement for which an exemption is granted, the council
shall determine the increase in the true value of parcels of real
property on which improvements have been undertaken as a result of
the exemption; the value of improvements exempted from taxation as
a result of the exemption; and the number of new employees or
employees retained on the site of the improvement as a result of
the exemption.
Upon the request of a tax incentive review council, the
county auditor, the housing officer appointed pursuant to section
3735.66 of the Revised Code, the owner of a new or remodeled
structure or improvement, and the legislative authority of the
county, township, or municipal corporation granting the exemption
shall supply the council with any information reasonably necessary
for the council to make the determinations required under division
(C) of this section, including returns or reports filed pursuant
to sections 5711.02, 5711.13, and 5727.08 of the Revised Code.
(D) Annually, the tax incentive review council shall review
the compliance of each recipient of a tax exemption under Chapter
725. or 1728. or section 3735.67, 5709.40, 5709.41,
5709.45,
5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised
Code with the nondiscriminatory hiring policies developed by the
county, township, or municipal corporation under section 5709.832
of the Revised Code. Upon the request of the council, the
recipient shall provide the council any information necessary to
perform its review. On the basis of its review, the council may
submit to the legislative authority written recommendations for
enhancing compliance with the nondiscriminatory hiring policies.
(E) A legislative authority that receives from a tax
incentive review council written recommendations under division
(C)(1) or (D) of this section shall, within sixty days after
receipt, hold a meeting and vote to accept, reject, or modify all
or any portion of the recommendations.
(F) A tax incentive review council may request from the
recipient of a tax exemption under Chapter 725. or 1728. or
section 3735.67, 5709.28, 5709.40, 5709.41, 5709.45, 5709.62,
5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code any
information reasonably necessary for the council to perform its
review under this section. The request shall be in writing and
shall be sent to the recipient by certified mail. Within ten days
after receipt of the request, the recipient shall provide to the
council the information requested.
Sec. 5709.91. Service payments in lieu of taxes required
under sections 725.04, 5709.42, 5709.46, 5709.74, and 5709.79 of
the Revised Code, minimum service payment obligations, and service
charges in lieu of taxes required under sections 1728.11 and
1728.111 of the Revised Code, shall be treated in the same manner
as taxes for all purposes of the lien described in section 323.11
of the Revised Code, including, but not limited to, the priority
and enforcement of the lien and the collection of the service
payments, minimum service payment obligations, or service charges
secured by the lien. For the purposes of this section, a "minimum
service payment obligation" is an obligation, including a
contingent obligation, for a person to make a payment to a county,
township, or municipal corporation to ensure sufficient funds to
finance public infrastructure improvements or, if applicable,
housing renovations, pursuant to an agreement between that person
and the county, township, or municipal corporation for the
purposes of sections 5709.40 to 5709.43, 5709.45 to 5709.47,
5709.73 to 5709.75, or 5709.77 to 5709.81 of the Revised Code.
Sec. 5709.911. (A)(1) A municipal corporation, township, or
county that has enacted an ordinance or resolution under section
5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code
or that has entered into an agreement referred to in section
725.02 or 1728.07 of the Revised Code may file an application for
exemption under those sections in the same manner as other real
property tax exemptions, notwithstanding the indication in
division (A) of section 5715.27 of the Revised Code that the owner
of the property may file the application.
(2) Except as provided in division (B) of this section, if
the application for exemption under section 725.02, 1728.10,
5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code
is filed by a municipal corporation, township, or county and more
than one real property tax exemption applies by law to the
property or a portion of the property, both of the following
apply:
(a) An exemption granted under section 725.02, 1728.10,
5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the Revised Code
shall be subordinate to an exemption with respect to the property
or portion of the property granted under any other provision of
the Revised Code.
(b) Neither service payments in lieu of taxes under section
725.04, 5709.42, 5709.46, 5709.74, or 5709.79 of the Revised Code,
nor service charges in lieu of taxes under section 1728.11 or
1728.111 of the Revised Code, shall be required with respect to
the property or portion of the property that is exempt from real
property taxes under that other provision of the Revised Code
during the effective period of the exemption.
(B)(1) If the application for exemption under section 725.02,
1728.10, 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the
Revised Code is filed by the owner of the property or by a
municipal corporation, township, or county with the owner's
written consent attached to the application, and if more than one
real property tax exemption applies by law to the property or a
portion of the property, no other exemption shall be granted for
the portion of the property already exempt under section 725.02,
1728.10, 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the
Revised Code unless the municipal corporation, township, or county
that enacted the authorizing ordinance or resolution for the
earlier exemption provides its duly authorized written consent to
the subsequent exemption by means of a duly enacted ordinance or
resolution.
(2) If the application for exemption under section 725.02,
1728.10, 5709.40, 5709.41, 5709.45, 5709.73, or 5709.78 of the
Revised Code is filed by a municipal corporation, township, or
county and approved by the tax commissioner, if the owner of the
property subsequently provides written consent to the exemption
and the consent is filed with the tax commissioner, and if more
than one real property tax exemption applies by law to the
property or a portion of the property, no other exemption shall be
granted for the portion of the property already exempt under
section 725.02, 1728.10, 5709.40, 5709.41, 5709.45, 5709.73, or
5709.78 of the Revised Code unless the municipal corporation,
township, or county that enacted the authorizing ordinance or
resolution for the earlier exemption provides its duly authorized
written consent to the subsequent exemption by means of a duly
enacted ordinance or resolution.
(C)(1) After the tax commissioner has approved or partially
approved an application for exemption filed by or with the consent
of a property owner under the circumstances described in division
(B)(1) of this section, the municipal corporation, township,
county, or property owner shall file a notice with the county
recorder for the county in which the property is located that
clearly identifies the property and the owner of the property and
states that the property, regardless of future use or ownership,
remains liable for any service payments or service charges
required by the exemption until the terms of the exemption have
been satisfied, unless the municipal corporation, township, or
county consents to the subsequent exemption and relinquishes its
right to collect the service payments or service charges as
provided in division (B)(1) of this section. The county recorder's
office shall charge a fee of fourteen dollars to record the
notice, the proceeds of which shall be retained by the county.
(2) If a property owner subsequently provides written consent
to an exemption under the circumstances described in division
(B)(2) of this section, the municipal corporation, township,
county, or property owner shall file notice with the county
recorder for the county in which the property is located that
clearly identifies the property and the owner of the property and
states that the property, regardless of future use or ownership,
remains liable for any service payments or service charges
required by the exemption until the terms of the exemption have
been satisfied, unless the municipal corporation, township, or
county consents to the subsequent exemption and relinquishes its
right to collect the service payments or service charges as
provided in division (B)(2) of this section. The county recorder's
office shall charge a fee of fourteen dollars to record the
notice, the proceeds of which shall be retained by the county.
(D) Upon filing of the notice with the county recorder, the
provisions of division (B) of this section are binding on all
future owners of the property or portion of the property,
regardless of how the property is used. Failure to file the notice
with the county recorder relieves future owners of the property
from the obligation to make service payments in lieu of taxes
under section 725.04, 5709.42, 5709.46, 5709.74, or 5709.79 of the
Revised Code or service charges in lieu of taxes under section
1728.11 or 1728.111 of the Revised Code, if the property or a
portion of the property later qualifies for exemption under any
other provision of the Revised Code. Failure to file the notice
does not, however, relieve the owner of the property, at the time
the application for exemption is filed, from making those payments
or charges.
Sec. 5709.913. (A) As used in this section:
(1) "Base real property" means the land, structures and
buildings, or portions of structures and buildings, that existed,
and in the condition in which they existed, for the tax year in
which the ordinance or resolution creating the incentive district
referred to in division (B) of this section was enacted or
adopted, as reflected in the exempt tax list or the general tax
list and duplicate of real and public utility property.
(2) "Sexennial reappraisal and triennial update" means the
reappraisal and update referred to in section 5715.24 of the
Revised Code.
(B) This section applies to any parcel of real property that
is located within an incentive district created by a municipal
corporation or township under section 5709.40 or 5709.73 of the
Revised Code or within a downtown redevelopment district created
by a municipal corporation under section 5709.45 of the Revised
Code, and concerning which the municipal corporation or township
applied for an exemption from taxation on behalf of the property
owner under section 5709.911 of the Revised Code.
(C) Each time a county auditor's sexennial reappraisal or
triennial update of the assessed value of a parcel of real
property to which this section applies results in an increase in
such assessed value, the county auditor shall determine the
following amounts:
(1) The amount of the increase in assessed value that is
attributable to the base real property;
(2) The amount determined under division (C)(1) of this
section multiplied by the percentage of improvements in the
incentive district to be exempted from taxation under section
5709.40, 5709.45, or 5709.73 of the Revised Code, as applicable;
(3) The product of the amount calculated under division
(C)(2) of this section multiplied by the rate of the taxes levied
by the county within the ten-mill limitation the proceeds of which
are deposited in the county general fund;
(4) The product of the amount calculated under division
(C)(3) of this section multiplied by one-half.
(D) For any tax year that the owner of a parcel of real
property referred to in division (B) of this section is required
to make service payments in lieu of taxes under section 5709.42,
5709.46, or 5709.74 of the Revised Code, a portion of the total
amount of payments made for the year equal to the amount
calculated under division (C)(4) of this section shall be
distributed to the county treasury to the credit of the county
general fund in lieu of distribution to the municipal public
improvement tax increment equivalent fund, municipal downtown
redevelopment district fund, or the township public improvement
tax increment equivalent fund, as applicable. If the service
payments for the year are paid in two installments, the required
distribution to the county treasury also shall be made in two
installments.
(E)(1) Division (D) of this section does not apply if the
municipal corporation or township enters into an agreement with
the county that provides that such division does not apply. The
agreement may provide for payments to the county by the municipal
corporation or township.
(2) Upon entering into an agreement under division (E)(1) of
this section, the municipal corporation or township shall provide
written notice of it to the county auditor of the county that is a
party to the agreement and the tax commissioner.
(F) With respect to a parcel of real property to which this
section applies, the tax commissioner shall notify the county
auditor of the county in which the parcel is located when a
municipal corporation or township has applied for an exemption
from taxation on behalf of the property owner and the exemption
has been granted under section 5715.27 of the Revised Code.
Sec. 5715.27. (A)(1) Except as provided in division (A)(2)
of this section and in section 3735.67 of the Revised Code, the
owner, a vendee in possession under a purchase agreement or a land
contract, the beneficiary of a trust, or a lessee for an initial
term of not less than thirty years of any property may file an
application with the tax commissioner, on forms prescribed by the
commissioner, requesting that such property be exempted from
taxation and that taxes, interest, and penalties be remitted as
provided in division (C) of section 5713.08 of the Revised Code.
(2) If the property that is the subject of the application
for exemption is any of the following, the application shall be
filed with the county auditor of the county in which the property
is listed for taxation:
(a) A public road or highway;
(b) Property belonging to the federal government of the
United States;
(c) Additions or other improvements to an existing building
or structure that belongs to the state or a political subdivision,
as defined in section 5713.081 of the Revised Code, and that is
exempted from taxation as property used exclusively for a public
purpose;
(d) Property of the boards of trustees and of the housing
commissions of the state universities, the northeastern Ohio
universities college of medicine, and of the state to be exempted
under section 3345.17 of the Revised Code.
(B) The board of education of any school district may request
the tax commissioner or county auditor to provide it with
notification of applications for exemption from taxation for
property located within that district. If so requested, the
commissioner or auditor shall send to the board on a monthly basis
reports that contain sufficient information to enable the board to
identify each property that is the subject of an exemption
application, including, but not limited to, the name of the
property owner or applicant, the address of the property, and the
auditor's parcel number. The commissioner or auditor shall mail
the reports by the fifteenth day of the month following the end of
the month in which the commissioner or auditor receives the
applications for exemption.
(C) A board of education that has requested notification
under division (B) of this section may, with respect to any
application for exemption of property located in the district and
included in the commissioner's or auditor's most recent report
provided under that division, file a statement with the
commissioner or auditor and with the applicant indicating its
intent to submit evidence and participate in any hearing on the
application. The statements shall be filed prior to the first day
of the third month following the end of the month in which that
application was docketed by the commissioner or auditor. A
statement filed in compliance with this division entitles the
district to submit evidence and to participate in any hearing on
the property and makes the district a party for purposes of
sections 5717.02 to 5717.04 of the Revised Code in any appeal of
the commissioner's or auditor's decision to the board of tax
appeals.
(D) The commissioner or auditor shall not hold a hearing on
or grant or deny an application for exemption of property in a
school district whose board of education has requested
notification under division (B) of this section until the end of
the period within which the board may submit a statement with
respect to that application under division (C) of this section.
The commissioner or auditor may act upon an application at any
time prior to that date upon receipt of a written waiver from each
such board of education, or, in the case of exemptions authorized
by section 725.02, 1728.10, 5709.40, 5709.41, 5709.411, 5709.45,
5709.62, 5709.63, 5709.632, 5709.73, 5709.78, 5709.84, or 5709.88
of the Revised Code, upon the request of the property owner.
Failure of a board of education to receive the report required in
division (B) of this section shall not void an action of the
commissioner or auditor with respect to any application. The
commissioner or auditor may extend the time for filing a statement
under division (C) of this section.
(E) A complaint may also be filed with the commissioner or
auditor by any person, board, or officer authorized by section
5715.19 of the Revised Code to file complaints with the county
board of revision against the continued exemption of any property
granted exemption by the commissioner or auditor under this
section.
(F) An application for exemption and a complaint against
exemption shall be filed prior to the thirty-first day of December
of the tax year for which exemption is requested or for which the
liability of the property to taxation in that year is requested.
The commissioner or auditor shall consider such application or
complaint in accordance with procedures established by the
commissioner, determine whether the property is subject to
taxation or exempt therefrom, and, if the commissioner makes the
determination, certify the determination to the auditor. Upon
making the determination or receiving the commissioner's
determination, the auditor shall correct the tax list and
duplicate accordingly. If a tax certificate has been sold under
section 5721.32 or 5721.33 of the Revised Code with respect to
property for which an exemption has been requested, the tax
commissioner or auditor shall also certify the findings to the
county treasurer of the county in which the property is located.
(G) Applications and complaints, and documents of any kind
related to applications and complaints, filed with the tax
commissioner or county auditor under this section are public
records within the meaning of section 149.43 of the Revised Code.
(H) If the commissioner or auditor determines that the use of
property or other facts relevant to the taxability of property
that is the subject of an application for exemption or a complaint
under this section has changed while the application or complaint
was pending, the commissioner or auditor may make the
determination under division (F) of this section separately for
each tax year beginning with the year in which the application or
complaint was filed or the year for which remission of taxes under
division (C) of section 5713.08 of the Revised Code was requested,
and including each subsequent tax year during which the
application or complaint is pending before the commissioner or
auditor.
Section 2. That existing sections 133.04, 133.06, 709.024,
709.19, 3317.021, 5501.311, 5709.12, 5709.82, 5709.83, 5709.831,
5709.832, 5709.85, 5709.91, 5709.911, 5709.913, and 5715.27 of the
Revised Code are hereby repealed.
Section 3. 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 following sections,
presented in this act as composites of the sections as amended by
the acts indicated, are the resulting versions of the sections in
effect prior to the effective date of the sections as presented in
this act:
Section 133.06 of the Revised Code as amended by both Am.
Sub. H.B. 483 and Am. Sub. H.B. 487 of the 130th General Assembly.
Section 5709.12 of the Revised Code as amended by both Am.
Sub. H.B. 483 and Sub. S.B. 172 of the 130th General Assembly.
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