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S. B. No. 159 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Senators Turner, Brown, Sawyer, Gentile
A BILL
To amend section 319.302 of the Revised Code to
extend the 10% and 2.5% partial property tax
"rollback" exemptions to new and replacement
levies approved at the 2013 general election and
to declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 319.302 of the Revised Code be
amended to read as follows:
Sec. 319.302. (A)(1) Real property that is not intended
primarily for use in a business activity shall qualify for a
partial exemption from real property taxation. For purposes of
this partial exemption, "business activity" includes all uses of
real property, except farming; leasing property for farming;
occupying or holding property improved with single-family,
two-family, or three-family dwellings; leasing property improved
with single-family, two-family, or three-family dwellings; or
holding vacant land that the county auditor determines will be
used for farming or to develop single-family, two-family, or
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial production
of timber that is receiving the tax benefit under section 5713.23
or 5713.31 of the Revised Code and all improvements connected with
such commercial production of timber.
(2) Each year, the county auditor shall review each parcel of
real property to determine whether it qualifies for the partial
exemption provided for by this section as of the first day of
January of the current tax year.
(B) After complying with section 319.301 of the Revised Code,
the county auditor shall reduce the remaining sums to be levied by
qualifying levies against each parcel of real property that is
listed on the general tax list and duplicate of real and public
utility property for the current tax year and that qualifies for
partial exemption under division (A) of this section, and against
each manufactured and mobile home that is taxed pursuant to
division (D)(2) of section 4503.06 of the Revised Code and that is
on the manufactured home tax list for the current tax year, by ten
per cent, to provide a partial exemption for that parcel or home.
For the purposes of this division:
(1) "Qualifying levy" means a levy approved at an election
held on or before the effective date of the amendment of this
section by H.B. 59 of the 130th general assembly November 5, 2013;
a levy within the ten-mill limitation, or provided for by the
charter of a municipal corporation, that was levied on the tax
list for tax year 2013; a subsequent renewal of any such levy; or
a subsequent substitute for such a levy under section 5705.199 of
the Revised Code.
(2) "Qualifying levy" does not include any replacement
imposed under section 5705.192 of the Revised Code of any levy
described in division (B)(1) of this section.
(C) Except as otherwise provided in sections 323.152,
323.158, 505.06, and 715.263 of the Revised Code, the amount of
the taxes remaining after any such reduction shall be the real and
public utility property taxes charged and payable on each parcel
of real property, including property that does not qualify for
partial exemption under division (A) of this section, and the
manufactured home tax charged and payable on each manufactured or
mobile home, and shall be the amounts certified to the county
treasurer for collection. Upon receipt of the real and public
utility property tax duplicate, the treasurer shall certify to the
tax commissioner the total amount by which the real property taxes
were reduced under this section, as shown on the duplicate. Such
reduction shall not directly or indirectly affect the
determination of the principal amount of notes that may be issued
in anticipation of any tax levies or the amount of bonds or notes
for any planned improvements. If after application of sections
5705.31 and 5705.32 of the Revised Code and other applicable
provisions of law, including divisions (F) and (I) of section
321.24 of the Revised Code, there would be insufficient funds for
payment of debt charges on bonds or notes payable from taxes
reduced by this section, the reduction of taxes provided for in
this section shall be adjusted to the extent necessary to provide
funds from such taxes.
(D) The tax commissioner may adopt rules governing the
administration of the partial exemption provided for by this
section.
(E) The determination of whether property qualifies for
partial exemption under division (A) of this section is solely for
the purpose of allowing the partial exemption under division (B)
of this section.
Section 2. That existing section 319.302 of the Revised Code
is hereby repealed.
Section 3. This act is hereby declared to be an emergency
measure necessary for the immediate preservation of the public
peace, health, and safety. The reason for such necessity is that
the ten and two and one-half per cent partial property tax
"rollback" exemptions may not otherwise timely extend to new and
replacement levies approved at the 2013 general election.
Therefore, this act shall go into immediate effect.
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