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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 608
2025-2026
Representatives Thomas, D., Glassburn
Cosponsors: Representatives Brewer,
Hall, T., Johnson, Workman, Brennan
To
amend
sections 323.12, 323.13, 325.31, 4503.06, 5709.56, and 5713.01 and to
enact
sections
323.123
and 5705.171
of the Revised Code
to
modify the law governing property taxes and other local taxes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 323.12, 323.13, 325.31, 4503.06, 5709.56, and 5713.01 be
amended and sections 323.123 and 5705.171 of the Revised Code be
enacted to read as follows:
Sec.
323.12.
(A)
Each
Subject
to division (D) of this section, each
person
charged with taxes shall pay to the county treasurer the full amount
of such taxes on or before the thirty-first day of December, or shall
pay one-half of the current taxes together with the full amount of
any delinquent taxes before such date, and the remaining half on or
before the twentieth day of June next ensuing.
When
taxes are paid by installments, each payment shall be apportioned
among the several funds for which taxes have been assessed.
(B)
A tax is paid on or before the dates set forth in this section if the
tax payment is received by the county treasurer or if prepayments are
applied by the treasurer toward the payment of taxes as provided by
section 321.45 of the Revised Code on or before the last day for
payment of such tax, or if the tax payment is received after such
date in an envelope that was postmarked by the United States postal
service on or before the last day for payment of such tax. In the
event there is more than one date of postmark on the envelope, the
earliest date imprinted by the United States postal service shall be
the date of payment. A private meter postmark on an envelope is not a
valid postmark for purposes of establishing the date of payment of
such tax.
(C)
The treasurer may delay the closing of the treasurer's books for any
collection period for the purpose of receiving and processing such
payments.
(D)
If either payment due date described in division (A) of this section,
plus any extension authorized under section 323.17 of the Revised
Code, would result in the tax bill being mailed or delivered less
than thirty days before that date, as required under section 323.13
of the Revised Code, the payment date, or the extended payment date,
shall be extended so as to preserve that thirty-day requirement.
Sec.
323.123.
(A)
This section applies to any real property or manufactured or mobile
home that does not have any delinquent taxes, as defined in section
323.01 or 4503.06 of the Revised Code, charged against the property
or home.
(B)
The owner of real property or a manufactured or mobile home to which
this section applies may submit an application to the county
treasurer for an extension for the payment of taxes and assessments
charged against the property or home for the current tax year, or,
for manufactured home tax, for the ensuing tax year. The original
application and any subsequent application shall be in a form
prescribed or approved by the tax commissioner and shall be filed on
or before the thirty-first day of December of the current or ensuing
year, as applicable, for which the extension is sought.
An
application for an extension under this section constitutes a
continuing application for an extension of tax payments for each tax
year in which the property or home continues to meet the requirements
prescribed in division (A) of this section.
(C)
If the county treasurer determines that the applicant qualifies for
an extension under this section, the county treasurer shall enter
into a contract with the applicant pursuant to which the applicant
agrees to make payments of taxes and assessments due in the ensuing
year in either four or twelve equal installments due by the twentieth
day of every third month or each month of that year, as applicable,
in lieu of the due dates prescribed in section 323.12 or 4503.06 of
the Revised Code. The treasurer shall certify such a contract to the
county auditor. This contract becomes void if an installment payment
is not received by the treasurer when due under that agreement. The
treasurer shall notify an applicant and certify to the county auditor
that a contract entered into under this section has become void. Any
unpaid taxes due for that year after the agreement is voided shall be
remitted by the applicant by the later of thirty days after the
notice of the voided contract is sent to the applicant by the county
treasurer contract or the date by which second half taxes are due
under section 323.12 of the Revised Code. Any such taxes not remitted
by that date constitute delinquent taxes.
Notwithstanding
sections 319.49, 323.01, 323.121, 323.132, 4503.06, 5721.01, and
5721.011 of the Revised Code, taxes and assessments, payment of which
has been extended pursuant to an agreement entered into under this
section, do not constitute delinquent taxes and shall not be placed
on the delinquent land list or delinquent manufactured home tax list
unless the contract becomes void.
(D)
Notwithstanding section 323.131 of the Revised Code, a county
treasurer shall include a notice of, and information about, the
extension provided in this section on or with tax bills mailed or
delivered under section 323.13 or 4503.06 of the Revised Code and, if
the treasurer maintains a web site, on the treasurer's web site.
Sec.
323.13.
(A)(1)
Except as provided in section 323.134 of the Revised Code,
immediately upon receipt of any tax duplicate from the county
auditor, but not less than
twenty
thirty
days
prior to the last date on which the first one-half taxes may be paid
without penalty as prescribed in section 323.12 or 323.17 of the
Revised Code, the county treasurer shall cause to be prepared and
mailed or delivered to each person charged on such duplicate with
taxes or to an agent designated by such person, the tax bill
prescribed by the commissioner of tax equalization under section
323.131 of the Revised Code. When taxes are paid by installments, the
county treasurer shall mail or deliver to each person charged on such
duplicate or the agent designated by such person, a second tax bill
showing the amount due at the time of the second tax collection. The
second-half tax bill shall be mailed or delivered at least
twenty
thirty
days
prior to the close of the second-half tax collection period. The
treasurer shall maintain a record of the person or agent to whom each
bill is mailed or delivered.
(2)
A county treasurer may adopt a policy authorizing persons required to
receive a tax bill under division (A)(1) of this section to request
to receive the bill at an electronic mail address or telephone number
capable of receiving the bill.
A
person who has made such a request may, at any time, rescind that
request by providing the county treasurer with written notice of that
rescission and a current mailing address to which the tax bill may be
delivered. The request shall terminate upon a change in the name of
the person charged with the taxes pursuant to section 319.20 of the
Revised Code.
A
county treasurer may rescind a policy adopted under division (A)(2)
of this section by providing notice to all persons who requested to
receive electronic delivery of tax bills under division (A)(2) of
this section or division (D)(6)(a) of section 4503.06 of the Revised
Code not later than thirty days before that rescission. Such notice
shall be sent to the electronic mail address or telephone number
provided by each person and shall inform the person that future tax
bills will be mailed or delivered to the mailing address on file with
the county treasurer and that the person may update that mailing
address with written notice to the treasurer.
Electronic
mail addresses and telephone numbers submitted to the county
treasurer pursuant to division (A)(2) of this section or division
(D)(6)(a) of section 4503.06 of the Revised Code are not public
records for purposes of section 149.43 of the Revised Code.
Nothing
in division (A)(2) of this section or division (D)(6)(a) of section
4503.06 of the Revised Code authorizes a county treasurer to impose a
fee or charge to receive a tax bill by mail against a person that
does not make an electronic delivery request under either of those
divisions.
(B)
After delivery of the delinquent land duplicate as prescribed in
section 5721.011 of the Revised Code, the county treasurer may
prepare and mail to each person in whose name property therein is
listed an additional tax bill showing the total amount of delinquent
taxes appearing on such duplicate against such property. The tax bill
shall include a notice that the interest charge prescribed by
division (B) of section 323.121 of the Revised Code has begun to
accrue.
(C)
A change in the mailing address, electronic mail address, or
telephone number of any tax bill shall be made in writing to the
county treasurer.
(D)
Upon certification by the county auditor of the apportionment of
taxes following the transfer of a part of a tract or lot of real
estate, and upon request by the owner of any transferred or remaining
part of such tract or parcel, the treasurer shall cause to be
prepared and mailed or delivered to such owner a tax bill for the
taxes allocated to the owner's part, together with the penalties,
interest, and other charges.
(E)
Failure to receive any bill required by this section does not excuse
failure or delay to pay any taxes shown on such bill or, except as
provided in division (B)(1) of section 5715.39 of the Revised Code,
avoid any penalty, interest, or charge for such delay.
Sec.
325.31.
(A)
On the first business day of each month, and at the end of the
officer's term of office, each officer named in section 325.27 of the
Revised Code shall pay into the county treasury, to the credit of the
general county fund, on the warrant of the county auditor, all fees,
costs, penalties, percentages, allowances, and perquisites collected
by the officer's office during the preceding month or part thereof
for official services, except the fees allowed the county auditor by
division (C) of section 319.54 of the Revised Code, which shall be
paid into the county treasury to the credit of the real estate
assessment fund hereby created.
(B)
Moneys to the credit of the real estate assessment fund may be
expended, upon appropriation by the board of county commissioners,
for the purpose of defraying one or more of the following:
(1)
The cost incurred by the county auditor in assessing real estate
pursuant to Chapter 5713. of the Revised Code and manufactured and
mobile homes pursuant to Chapter 4503. of the Revised Code;
(2)
At the county auditor's discretion, costs and expenses incurred by
the county auditor in preparing the list of real and public utility
property, in administering laws related to the taxation of real
property and the levying of special assessments on real property,
including administering reductions under Chapters 319. and 323. and
section 4503.065 of the Revised Code, and to support assessments of
real property in any administrative or judicial proceeding;
(3)
At the county auditor's discretion, the expenses incurred by the
county board of revision under Chapter 5715. of the Revised Code;
(4)
At the county auditor's discretion, the expenses incurred by the
county auditor for geographic information systems, mapping programs,
and technological advances in those or similar systems or programs;
(5)
At the county auditor's discretion, expenses incurred by the county
auditor in compiling the general tax list of tangible personal
property and administering tangible personal property taxes under
Chapters 5711. and 5719. of the Revised Code;
(6)
At the county auditor's discretion, costs, expenses, and fees
incurred by the county auditor in the administration of estate taxes
under Chapter 5731. of the Revised Code and the amounts incurred
under section 5731.41 of the Revised Code.
Any
expenditures made from the real estate assessment fund shall comply
with rules that the tax commissioner adopts under division (O) of
section 5703.05 of the Revised Code. Those rules shall include a
requirement that a copy of any appraisal plans, progress of work
reports, contracts, or other documents required to be filed with the
tax commissioner shall be filed also with the board of county
commissioners.
The
board of county commissioners shall not transfer moneys required to
be deposited in the real estate assessment fund to any other fund.
Following an assessment of real property pursuant to Chapter 5713. of
the Revised Code, or an assessment of a manufactured or mobile home
pursuant to Chapter 4503. of the Revised Code, any moneys not
expended for the purpose of defraying the cost incurred in assessing
real estate or manufactured or mobile homes or for the purpose of
defraying the expenses described in divisions (B)(2), (3), (4), (5),
and (6) of this section, and thereby remaining to the credit of the
real estate assessment fund, shall be
apportioned
ratably and distributed to
distributed
in one of the following manners, at the discretion of the county
auditor:
(a)
To
those
taxing authorities that contributed to the fund
,
which shall be apportioned ratably;
(b)
To each owner of a property in the county subject to a reduction
authorized under division (B) of section 323.152 of the Revised Code,
an amount equal to the remaining funds divided by the number of such
properties in the county
.
However
However
,
no such distribution shall be made if the amount of such unexpended
moneys remaining to the credit of the real estate assessment fund
does not exceed five thousand dollars.
(C)
None of the officers named in section 325.27 of the Revised Code
shall collect any fees from the county. Each of such officers shall,
at the end of each calendar year, make and file a sworn statement
with the board of county commissioners of all such fees, costs,
penalties, percentages, allowances, and perquisites which have been
due in the officer's office and unpaid for more than one year prior
to the date such statement is required to be made.
Sec.
4503.06.
(A)
The owner of each manufactured or mobile home that has acquired situs
in this state shall pay either a real property tax pursuant to Title
LVII of the Revised Code or a manufactured home tax pursuant to
division (C) of this section.
(B)
The owner of a manufactured or mobile home shall pay real property
taxes if either of the following applies:
(1)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred on or after January 1, 2000,
and all of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The certificate of title has been inactivated by the clerk of the
court of common pleas that issued it, pursuant to division (H) of
section 4505.11 of the Revised Code.
(2)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred before January 1, 2000, and all
of the following apply:
(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.
(b)
The home is located on land that is owned by the owner of the home.
(c)
The owner of the home has elected to have the home taxed as real
property and, pursuant to section 4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county
containing the taxing district in which the home has its situs,
together with proof that all taxes have been paid.
(d)
The county auditor has placed the home on the real property tax list
and delivered the certificate of title to the clerk of the court of
common pleas that issued it and the clerk has inactivated the
certificate.
(C)(1)
Any mobile or manufactured home that is not taxed as real property as
provided in division (B) of this section is subject to an annual
manufactured home tax, payable by the owner, for locating the home in
this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in
which the home has its situs pursuant to this section.
(2)
The year for which the manufactured home tax is levied commences on
the first day of January and ends on the following thirty-first day
of December. The state shall have the first lien on any manufactured
or mobile home on the list for the amount of taxes, penalties, and
interest charged against the owner of the home under this section.
The lien of the state for the tax for a year shall attach on the
first day of January to a home that has acquired situs on that date.
The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the
next first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.
(3)(a)
The situs of a manufactured or mobile home located in this state on
the first day of January is the local taxing district in which the
home is located on that date.
(b)
The situs of a manufactured or mobile home not located in this state
on the first day of January, but located in this state subsequent to
that date, is the local taxing district in which the home is located
thirty days after it is acquired or first enters this state.
(4)
The tax is collected by and paid to the county treasurer of the
county containing the taxing district in which the home has its
situs.
(D)
The manufactured home tax shall be computed and assessed by the
county auditor of the county containing the taxing district in which
the home has its situs as follows:
(1)
On a home that acquired situs in this state prior to January 1, 2000:
(a)
By multiplying the assessable value of the home by the tax rate of
the taxing district in which the home has its situs, and deducting
from the product thus obtained any reduction authorized under section
4503.065 of the Revised Code. The tax levied under this formula shall
not be less than thirty-six dollars, unless the home qualifies for a
reduction in assessable value under section 4503.065 of the Revised
Code, in which case there shall be no minimum tax and the tax shall
be the amount calculated under this division.
(b)
The assessable value of the home shall be forty per cent of the
amount arrived at by the following computation:
(i)
If the cost to the owner, or market value at time of purchase,
whichever is greater, of the home includes the furnishings and
equipment, such cost or market value shall be multiplied according to
the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
80%
B
2nd
calendar year
x
75%
C
3rd
"
x
70%
D
4th
"
x
65%
E
5th
"
x
60%
F
6th
"
x
55%
G
7th
"
x
50%
H
8th
"
x
45%
I
9th
"
x
40%
J
10th
and each year thereafter
x
35%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(ii)
If the cost to the owner, or market value at the time of purchase,
whichever is greater, of the home does not include the furnishings
and equipment, such cost or market value shall be multiplied
according to the following schedule:
1
2
3
A
For
the first calendar year in which the home is owned by the current
owner
x
95%
B
2nd
calendar year
x
90%
C
3rd
"
x
85%
D
4th
"
x
80%
E
5th
"
x
75%
F
6th
"
x
70%
G
7th
"
x
65%
H
8th
"
x
60%
I
9th
"
x
55%
J
10th
and each year thereafter
x
50%
The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.
(2)
On a home in which ownership was transferred or that first acquired
situs in this state on or after January 1, 2000:
(a)
By multiplying the assessable value of the home by the effective tax
rate, as defined in section 323.08 of the Revised Code, for
residential real property of the taxing district in which the home
has its situs, and deducting from the product thus obtained the
reductions required or authorized under section 319.302, 319.304, or
4503.065 or division (B) of section 323.152 of the Revised Code.
(b)
The assessable value of the home shall be thirty-five per cent of its
true value as determined under division (L) of this section.
(3)
On or before the fifteenth day of January each year, the county
auditor shall record the assessable value and the amount of tax on
the manufactured or mobile home on the tax list and deliver a
duplicate of the list to the county treasurer. In the case of an
emergency as defined in section 323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of
the duplicate for an additional fifteen days upon receiving a written
application from the county auditor regarding an extension for the
delivery of the duplicate, or from the county treasurer regarding an
extension of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency that
will cause the unavoidable delay and must be received by the tax
commissioner on or before the last day of the month preceding the day
delivery of the duplicate is otherwise required. When an extension is
granted for delivery of the duplicate, the time period for payment of
taxes shall be extended for a like period of time. When a delay in
the closing of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be extended if
the tax commissioner determines that penalties have accrued or would
otherwise accrue for reasons beyond the control of the taxpayers of
the county. The order shall prescribe the final extended date for
payment of taxes for that collection period.
(4)
After January 1, 1999, the owner of a manufactured or mobile home
taxed pursuant to division (D)(1) of this section may elect to have
the home taxed pursuant to division (D)(2) of this section by filing
a written request with the county auditor of the taxing district in
which the home is located on or before the first day of December of
any year. Upon the filing of the request, the county auditor shall
determine whether all taxes levied under division (D)(1) of this
section have been paid, and if those taxes have been paid, the county
auditor shall tax the manufactured or mobile home pursuant to
division (D)(2) of this section commencing in the next tax year.
(5)
A manufactured or mobile home that acquired situs in this state prior
to January 1, 2000, shall be taxed pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the home
and the home was not exempted from taxation pursuant to division (E)
of this section for the year for which the taxes were not paid.
(6)(a)
Immediately upon receipt of any manufactured home tax duplicate from
the county auditor, but not less than
twenty
thirty
days
prior to the last date on which the first one-half taxes may be paid
without penalty as prescribed in division (F) of this section, the
county treasurer shall cause to be prepared and mailed or delivered
to each person charged on that duplicate with taxes, or to an agent
designated by such person, the tax bill prescribed by the tax
commissioner under division (D)(7) of this section. When taxes are
paid by installments, the county treasurer shall mail or deliver to
each person charged on such duplicate or the agent designated by that
person a second tax bill showing the amount due at the time of the
second tax collection. The second half tax bill shall be mailed or
delivered at least
twenty
thirty
days
prior to the close of the second half tax collection period. A change
in the mailing address, electronic mail address, or telephone number
of any tax bill shall be made in writing to the county treasurer.
Failure to receive a bill required by this section does not excuse
failure or delay to pay any taxes shown on the bill or, except as
provided in division (B)(1) of section 5715.39 of the Revised Code,
avoid any penalty, interest, or charge for such delay.
A
policy adopted by a county treasurer under division (A)(2) of section
323.13 of the Revised Code shall also allow any person required to
receive a tax bill under division (D)(6)(a) of this section to
request electronic delivery of that tax bill in the same manner. A
person may rescind such a request in the same manner as a request
made under division (A)(2) of section 323.13 of the Revised Code. The
request shall terminate upon a change in the name of the person
charged with the taxes pursuant to section 4503.061 of the Revised
Code.
(b)
After delivery of the copy of the delinquent manufactured home tax
list under division (H) of this section, the county treasurer may
prepare and mail to each person in whose name a home is listed an
additional tax bill showing the total amount of delinquent taxes
charged against the home as shown on the list. The tax bill shall
include a notice that the interest charge prescribed by division (G)
of this section has begun to accrue.
(7)
Each tax bill prepared and mailed or delivered under division (D)(6)
of this section shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this section
or that is not authorized by section 321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:
(a)
The taxes levied and the taxes charged and payable against the
manufactured or mobile home;
(b)
The following notice: "Notice: If the taxes are not paid within
sixty days after the county auditor delivers the delinquent
manufactured home tax list to the county treasurer, you and your home
may be subject to collection proceedings for tax delinquency."
Failure to provide such notice has no effect upon the validity of any
tax judgment to which a home may be subjected.
(c)
In the case of manufactured or mobile homes taxed under division
(D)(2) of this section, the following additional information:
(i)
The effective tax rate. The words "effective tax rate"
shall appear in boldface type.
(ii)
The following notice: "Notice: If the taxes charged against this
home have been reduced by the 2-1/2 per cent tax reduction for
residences occupied by the owner but the home is not a residence
occupied by the owner, the owner must notify the county auditor's
office not later than March 31 of the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.
If
the taxes charged against this home have not been reduced by the
2-1/2 per cent tax reduction and the home is a residence occupied by
the owner, the home may qualify for the tax reduction. To obtain an
application for the tax reduction or further information, the owner
may contact the county auditor's office at __________ (insert the
address and telephone number of the county auditor's office)."
(E)(1)
A manufactured or mobile home is not subject to this section when any
of the following applies:
(a)
It is taxable as personal property pursuant to section 5709.01 of the
Revised Code. Any manufactured or mobile home that is used as a
residence shall be subject to this section and shall not be taxable
as personal property pursuant to section 5709.01 of the Revised Code.
(b)
It bears a license plate issued by any state other than this state
unless the home is in this state in excess of an accumulative period
of thirty days in any calendar year.
(c)
The annual tax has been paid on the home in this state for the
current year.
(d)
The tax commissioner has determined, pursuant to section 5715.27 of
the Revised Code, that the property is exempt from taxation, or would
be exempt from taxation under Chapter 5709. of the Revised Code if it
were classified as real property.
(2)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is not subject to this section
if it is unused or unoccupied and stored at the owner's normal place
of residence or at a recognized storage facility.
(3)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is subject to this section and
shall be taxed as a manufactured or mobile home if it has a situs
longer than thirty days in one location and is connected to existing
utilities, unless either of the following applies:
(a)
The situs is in a state facility or a camping or park area as defined
in division (C), (Q), (S), or (V) of section 3729.01 of the Revised
Code.
(b)
The situs is in a camping or park area that is a tract of land that
has been limited to recreational use by deed or zoning restrictions
and subdivided for sale of five or more individual lots for the
express or implied purpose of occupancy by either self-contained
recreational vehicles as defined in division (T) of section 3729.01
of the Revised Code or by dependent recreational vehicles as defined
in division (D) of section 3729.01 of the Revised Code.
(F)
Except as provided in division (D)(3) of this section, the
manufactured home tax is due and payable as follows:
(1)
When a manufactured or mobile home has a situs in this state, as
provided in this section, on the first day of January, one-half of
the amount of the tax is due and payable on or before the first day
of March and the balance is due and payable on or before the
thirty-first day of July. At the option of the owner of the home, the
tax for the entire year may be paid in full on the first day of
March.
(2)
When a manufactured or mobile home first acquires a situs in this
state after the first day of January, no tax is due and payable for
that year.
(3)
If either payment due date described in division (F)(1) of this
section, plus any extension authorized under section 4503.063 of the
Revised Code, would result in the tax bill being mailed or delivered
less than thirty days before that date, as required under division
(D)(6)(a) of this section, the payment date, or the extended payment
date, shall be extended so as to preserve that thirty-day
requirement.
(G)(1)(a)
Except as otherwise provided in division (G)(1)(b) of this section,
if one-half of the current taxes charged under this section against a
manufactured or mobile home, together with the full amount of any
delinquent taxes, are not paid on or before the first day of March in
that year, or on or before the last day for such payment as extended
pursuant to section 4503.063 of the Revised Code, a penalty of ten
per cent shall be charged against the unpaid balance of such half of
the current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or on or
before the last day for payment as extended pursuant to section
4503.063 of the Revised Code, a like penalty shall be charged on the
balance of the total amount of the unpaid current taxes.
(b)
After a valid delinquent tax contract that includes unpaid current
taxes from a first-half collection period described in division (F)
of this section has been entered into under section 323.31 of the
Revised Code, no ten per cent penalty shall be charged against such
taxes after the second-half collection period while the delinquent
tax contract remains in effect. On the day a delinquent tax contract
becomes void, the ten per cent penalty shall be charged against such
taxes and shall equal the amount of penalty that would have been
charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been in
effect.
(2)(a)
On the first day of the month following the last day the second
installment of taxes may be paid without penalty beginning in 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid
without penalty. The charge shall be for interest that accrued during
the period that began on the preceding first day of December and
ended on the last day of the month that included the last date such
second installment could be paid without penalty. The interest shall
be computed at the rate per annum prescribed by section 5703.47 of
the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list compiled under division (H) of
this section.
(b)
On the first day of December beginning in 2000, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began on
the first day of the month following the last date prescribed for the
payment of the second installment of taxes in the current year and
ended on the immediately preceding last day of November. The interest
shall be computed at the rate per annum prescribed by section 5703.47
of the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.
(c)
After a valid undertaking has been entered into for the payment of
any delinquent taxes, no interest shall be charged against such
delinquent taxes while the undertaking remains in effect in
compliance with section 323.31 of the Revised Code. If a valid
undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to
be charged while the undertaking was in effect. The interest shall be
charged on the day the undertaking becomes void and shall equal the
amount of interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest would
have been charged thereon under divisions (G)(1) and (2) of this
section had the undertaking not been in effect.
(3)
If the full amount of the taxes due at either of the times prescribed
by division (F) of this section is paid within ten days after such
time, the county treasurer shall waive the collection of and the
county auditor shall remit one-half of the penalty provided for in
this division for failure to make that payment by the prescribed
time.
(4)
The treasurer shall compile and deliver to the county auditor a list
of all tax payments the treasurer has received as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall be
included in the settlement next succeeding the settlement then in
process.
(H)(1)
The county auditor shall compile annually a "delinquent
manufactured home tax list" consisting of homes the county
treasurer's records indicate have taxes that were not paid within the
time prescribed by divisions (D)(3) and (F) of this section, have
taxes that remain unpaid from prior years, or have unpaid tax
penalties or interest that have been assessed.
(2)
Within thirty days after the settlement under division (H)(2) of
section 321.24 of the Revised Code, the county auditor shall deliver
a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent
manufactured home tax list annually in the same manner as delinquent
real property tax lists are published. The county auditor may
apportion the cost of publishing the list among taxing districts in
proportion to the amount of delinquent manufactured home taxes so
published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may charge the owner
of a home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the fee
is not paid, may place the fee upon the delinquent manufactured home
tax list as a lien on the listed home, to be collected as other
manufactured home taxes.
(3)
When taxes, penalties, or interest are charged against a person on
the delinquent manufactured home tax list and are not paid within
sixty days after the list is delivered to the county treasurer, the
county treasurer shall, in addition to any other remedy provided by
law for the collection of taxes, penalties, and interest, enforce
collection of such taxes, penalties, and interest by civil action in
the name of the treasurer against the owner for the recovery of the
unpaid taxes following the procedures for the recovery of delinquent
real property taxes in sections 323.25 to 323.28 of the Revised Code.
The action may be brought in municipal or county court, provided the
amount charged does not exceed the monetary limitations for original
jurisdiction for civil actions in those courts.
It
is sufficient, having made proper parties to the suit, for the county
treasurer to allege in the treasurer's bill of particulars or
petition that the taxes stand chargeable on the books of the county
treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due
the county. The treasurer need not set forth any other matter
relating thereto. If it is found on the trial of the action that the
person is indebted to the state, judgment shall be rendered in favor
of the county treasurer prosecuting the action. The judgment debtor
is not entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
enforcement of the judgment.
Upon
the filing of an entry of confirmation of sale or an order of
forfeiture in a proceeding brought under this division, title to the
manufactured or mobile home shall be in the purchaser. The clerk of
courts shall issue a certificate of title to the purchaser upon
presentation of proof of filing of the entry of confirmation or order
and, in the case of a forfeiture, presentation of the county
auditor's certificate of sale.
(I)
The total amount of taxes collected shall be distributed in the
following manner: four per cent shall be allowed as compensation to
the county auditor for the county auditor's service in assessing the
taxes; two per cent shall be allowed as compensation to the county
treasurer for the services the county treasurer renders as a result
of the tax levied by this section. Such amounts shall be paid into
the county treasury, to the credit of the county general revenue
fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid into
the county treasury, on the warrant of the county auditor. The
balance of the taxes collected shall be distributed among the taxing
subdivisions of the county in which the taxes are collected and paid
in the same proportions that the amount of manufactured home tax
levied by each taxing subdivision of the county in the current tax
year bears to the amount of such tax levied by all such subdivisions
in the county in the current tax year. The taxes levied and revenues
collected under this section shall be in lieu of any general property
tax and any tax levied with respect to the privilege of using or
occupying a manufactured or mobile home in this state except as
provided in sections 4503.04 and 5741.02 of the Revised Code.
(J)
An agreement to purchase or a bill of sale for a manufactured home
shall show whether or not the furnishings and equipment are included
in the purchase price.
(K)
If the county treasurer and the county prosecuting attorney agree
that an item charged on the delinquent manufactured home tax list is
uncollectible, they shall certify that determination and the reasons
to the county board of revision. If the board determines the amount
is uncollectible, it shall certify its determination to the county
auditor, who shall strike the item from the list.
(L)(1)
The county auditor shall appraise at its true value any manufactured
or mobile home in which ownership is transferred or which first
acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under
division (D)(4) of this section, to have the home taxed under
division (D)(2) of this section. The true value shall include the
value of the home, any additions, and any fixtures, but not any
furnishings in the home. In determining the true value of a
manufactured or mobile home, the auditor shall consider all facts and
circumstances relating to the value of the home, including its age,
its capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its true
value.
(2)(a)
If a manufactured or mobile home has been the subject of an arm's
length sale between a willing seller and a willing buyer within a
reasonable length of time prior to the determination of true value,
the county auditor shall consider the sale price of the home to be
the true value for taxation purposes.
(b)
The sale price in an arm's length transaction between a willing
seller and a willing buyer shall not be considered the true value of
the home if either of the following occurred after the sale:
(i)
The home has lost value due to a casualty.
(ii)
An addition or fixture has been added to the home.
(3)
The county auditor shall have each home viewed and appraised at least
once in each six-year period in the same year in which real property
in the county is appraised pursuant to Chapter 5713. of the Revised
Code, and shall update the appraised values in the third calendar
year following the appraisal. The person viewing or appraising a home
may enter the home to determine by actual view any additions or
fixtures that have been added since the last appraisal. In conducting
the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.
(4)
The county auditor shall place the true value of each home on the
manufactured home tax list upon completion of an appraisal.
(5)(a)
If the county auditor changes the true value of a home, the auditor
shall notify the owner of the home in writing, delivered by mail or
in person. The notice shall be given at least thirty days prior to
the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.
(b)
Any owner of a home or any other person or party that would be
authorized to file a complaint under division (A) of section 5715.19
of the Revised Code if the home was real property may file a
complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or
before the thirty-first day of March of the current tax year or the
date of closing of the collection for the first half of manufactured
home taxes for the current tax year, whichever is later. The auditor
shall present to the county board of revision all complaints filed
with the auditor under this section. The board shall hear and
investigate the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.
(c)
If the county board of revision determines, pursuant to a complaint
against the valuation of a manufactured or mobile home filed under
this section, that the amount of taxes, assessments, or other charges
paid was in excess of the amount due based on the valuation as
finally determined, then the overpayment shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code.
(d)
Payment of all or part of a tax under this section for any year for
which a complaint is pending before the county board of revision does
not abate the complaint or in any way affect the hearing and
determination thereof.
(M)
If the county auditor determines that any tax or other charge or any
part thereof has been erroneously charged as a result of a clerical
error as defined in section 319.35 of the Revised Code, the county
auditor shall call the attention of the county board of revision to
the erroneous charges. If the board finds that the taxes or other
charges have been erroneously charged or collected, it shall certify
the finding to the auditor. Upon receipt of the certification, the
auditor shall remove the erroneous charges on the manufactured home
tax list or delinquent manufactured home tax list in the same manner
as is prescribed in section 319.35 of the Revised Code for erroneous
charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is
prescribed in section 319.36 of the Revised Code for erroneous
charges against real property.
(N)
As used in this section and section 4503.061 of the Revised Code:
(1)
"Manufactured home taxes" includes taxes, penalties, and
interest charged under division (C) or (G) of this section and any
penalties charged under division (G) or (H)(5) of section 4503.061 of
the Revised Code.
(2)
"Current taxes" means all manufactured home taxes charged
against a manufactured or mobile home that have not appeared on the
manufactured home tax list for any prior year. Current taxes become
delinquent taxes if they remain unpaid after the last day prescribed
for payment of the second installment of current taxes without
penalty, whether or not they have been certified delinquent.
(3)
"Delinquent taxes" means:
(a)
Any manufactured home taxes that were charged against a manufactured
or mobile home for a prior year, including any penalties or interest
charged for a prior year and the costs of publication under division
(H)(2) of this section, and that remain unpaid;
(b)
Any current manufactured home taxes charged against a manufactured or
mobile home that remain unpaid after the last day prescribed for
payment of the second installment of current taxes without penalty,
whether or not they have been certified delinquent, including any
penalties or interest and the costs of publication under division
(H)(2) of this section.
Sec.
5705.171.
(A)
As used in this section:
(1)
"Local tax" means any of the following:
(a)
A tax on property;
(b)
A tax on income levied in accordance with Chapter 718. of the Revised
Code;
(c)
A school district income tax, as that term is defined in section
5748.01 of the Revised Code;
(d)
A sales or use tax levied pursuant to section 5739.021, 5739.023,
5739.026, 5741.021, 5741.022, or 5741.023 of the Revised Code.
(2)
"Authorizing legislation" means one of the following:
(a)
An ordinance or resolution adopted under division (B)(1) of section
5705.03 of the Revised Code;
(b)
An ordinance adopted under section 718.04, 718.09, or 718.10 of the
Revised Code;
(c)
A resolution that includes the levy of a tax adopted under section
715.70, 715.71, or 715.72 of the Revised Code;
(d)
A resolution adopted under section 5748.02 or 5748.08 of the Revised
Code;
(e)
A resolution adopted under section 5739.021, 5739.023, 5739.026,
5741.021, 5741.022, or 5741.023 of the Revised Code.
(3)
"Tax period" means a tax year, for a tax described in
division (A)(1)(a) of this section; a taxable year, for a tax
described in division (A)(1)(b) or (c) of this section; or a month,
for a tax described in division (A)(1)(d) of this section.
(B)
Notwithstanding any provision of the Revised Code to the contrary, a
taxing authority may reduce, terminate, or waive the right to renew
an existing local tax levied by the taxing authority, either for a
specified period of years or the remaining duration of that existing
local tax, if electors approve the levy of a local tax or the
renewal, increase, or extension of another existing local tax. A
taxing authority may only do so if it identifies, in its authorizing
legislation, all of the following, as applicable:
(1)
The current rate of the existing local tax that is subject to the
reduction, termination, or waiver;
(2)
The first tax period in which the reduction or termination will apply
and, if applicable, the tax period in which the reduction or
termination will cease;
(3)
If the existing local tax is to be reduced:
(a)
The rate at which it will be be reduced;
(b)
If that rate will vary, the reduced rate applicable to each tax
period that the existing local tax will be reduced.
(4)
Whether the reduction, termination, or waiver will cease if electors
approve a reduction in the rate of the other local tax that is levied
or renewed, increased, or extended under section 5705.261 or 5748.04
of the Revised Code.
(C)
A county board of elections, upon receipt of the information
described in division (B) of this section, shall modify the election
notices and ballot language so that the question reflects the levy,
renewal, increase, or extension of the local tax and also the
reduction, termination, or waiver of the existing local tax included
in the authorizing legislation. The election notice and ballot
language shall, at minimum, contain all of the information described
in divisions (B)(1) to (4) of this section, as applicable.
(D)
Notwithstanding any provision of the Revised Code to the contrary, if
electors approve a combined question described under division (C) of
this section, the taxing authority, county auditor, county budget
commission, tax administrator, and tax commissioner, as applicable,
shall undertake all actions necessary to reduce, terminate, or waive
the renewal of the existing local tax in accordance with the terms of
the authorizing resolution.
(E)
A taxing authority may propose to reduce, terminate, or waive the
right to renew an existing local tax levied by another taxing
authority under division (B) of this section, but only if the
authorizing legislation is accompanied by a resolution or ordinance
adopted by the other taxing authority approving the proposed
reduction, termination, or waiver.
Sec.
5709.56.
(A)
As used in this section:
(1)
"Pre-residential development property" means a subdivided
parcel of unimproved real property on which construction of one or
more residential buildings is planned but has not yet commenced. The
construction of streets, sidewalks, curbs, or driveways or the
installation of water, sewer, or other utility lines on a subdivided
parcel does not cause construction of a residential building to
commence for purposes of division (A)(1) or (B) of this section.
"Pre-residential development property" does not include a
parcel, any portion of the value of which is exempted from taxation
under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised
Code.
(2)
"Residential building" means a building or structure any
part of which is to be used as a dwelling.
(3)
"Unexempted value" means, for any subdivided parcel, one of
the following:
(a)
Except as provided in division (A)(3)(b) of this section, the
purchase price of the original property multiplied by a fraction, the
numerator of which is the true value in money of the subdivided
parcel for the tax year the subdivided parcel first appears on the
tax list and the denominator of which is the true value in money of
all subdivided parcels subdivided from that original parcel for that
tax year.
(b)
If a subdivided parcel exempted under this section is itself
subdivided, the "unexempted value" of the newly subdivided
parcel equals the unexempted value, as defined in division (A)(3)(a)
of this section, of the parcel from which the newly subdivided parcel
was subdivided for the tax year preceding the tax year the newly
subdivided parcel first appears on the tax list multiplied by a
fraction, the numerator of which is the true value in money of the
newly subdivided parcel for the tax year it first appears on the tax
list and the denominator of which is the true value in money for that
year of all newly subdivided parcels resulting from the most recent
subdivision.
(4)
"Subdivided parcel" means a parcel resulting from the
subdivision of original property pursuant to a plat subdividing that
property presented to the county auditor under section 5713.18 of the
Revised Code.
(5)
"Original property" means the parcel from which a
subdivided parcel is subdivided.
(6)
"Qualifying owner" means the owner of pre-residential
development property for any portion of a tax year ending on or after
October 3, 2023, that includes the date a plat subdividing land
including such property is presented to the county auditor under
section 5713.18 of the Revised Code, or any other person to which
title to the property is transferred, without consideration, by
another qualifying owner.
(7)
"Purchase price" means the price at which the property was
most recently sold in an arm's length transaction, as described in
section 5713.03 of the Revised Code.
(B)
Subject to section 5715.27 of the Revised Code, any increase in
taxable value above the unexempted value of pre-residential
development property owned by a qualifying owner is exempted from
taxation beginning with the first tax year the pre-residential
development property appears on the tax list after a plat subdividing
land including that property is presented to the county auditor under
section 5713.18 of the Revised Code and for each of the
seven
nine
ensuing
tax years, except that the exemption shall not apply beginning with
the tax year that begins after the tax year in which the earliest of
the following occurs:
(1)
Construction of a residential building on that property commences;
(2)
Title to the property is transferred for consideration by a
qualifying owner to another person;
(3)
Any portion of the value of that property is exempted from taxation
under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised
Code.
(C)
A county auditor shall not approve an application for an exemption
authorized under this section unless the qualifying owner certifies
that the parcel that is the subject of the exemption satisfies the
requirements of division (A)(1) of this section for pre-residential
development property.
(D)(1)
If a parcel subject to the partial exemption authorized by this
section is valued at its current value for agricultural use under
section 5713.31 of the Revised Code, the county auditor shall
regularly inspect the parcel to determine whether a conversion of
land devoted exclusively to agricultural use, as defined in section
5713.30 of the Revised Code, has occurred. Nothing in this section
shall be construed to limit the authority of a county auditor to levy
any recoupment charge pursuant to sections 5713.34 and 5713.35 of the
Revised Code.
(2)
Nothing in this section shall be construed to allow a parcel that is
not land devoted exclusively to agricultural use, as defined in
section 5713.30 of the Revised Code, to be valued at its current
value for agricultural use under section 5713.31 of the Revised Code.
(3)
Nothing in this section shall be construed to authorize a parcel
subject to the partial exemption authorized by this section to be
valued and assessed for taxation in any manner other than in
accordance with Section 36 of Article II or Section 2 of Article XII,
Ohio Constitution, as applicable to the parcel.
Sec.
5713.01.
(A)
Each county shall be the unit for assessing real estate for taxation
purposes. The county auditor shall be the assessor of all the real
estate in the auditor's county for purposes of taxation, but this
section does not affect the power conferred by Chapter 5727. of the
Revised Code upon the tax commissioner regarding the valuation and
assessment of real property used in railroad operations.
(B)
The auditor shall assess all the real estate situated in the county
at its taxable value in accordance with sections 5713.03, 5713.31,
and 5715.01 of the Revised Code and with the rules and methods
applicable to the auditor's county adopted, prescribed, and
promulgated by the tax commissioner. The auditor shall view and
appraise or cause to be viewed and appraised at its true value in
money, each lot or parcel of real estate, including land devoted
exclusively to agricultural use, and the improvements located thereon
at least once in each six-year period and the taxable values required
to be derived therefrom shall be placed on the auditor's tax list and
the county treasurer's duplicate for the tax year ordered by the
commissioner pursuant to section 5715.34 of the Revised Code. The
commissioner may grant an extension of one year or less if the
commissioner finds that good cause exists for the extension. When the
auditor so views and appraises, the auditor may enter each structure
located thereon to determine by actual view what improvements have
been made therein or additions made thereto since the next preceding
valuation. The auditor shall revalue and assess at any time all or
any part of the real estate in such county, including land devoted
exclusively to agricultural use, where the auditor finds that the
true or taxable values thereof have changed, and when a conservation
easement is created under sections 5301.67 to 5301.70 of the Revised
Code. The auditor may increase or decrease the true or taxable value
of any lot or parcel of real estate in any township, municipal
corporation, or other taxing district by an amount which will cause
all real property on the tax list to be valued as required by law, or
the auditor may increase or decrease the aggregate value of all real
property, or any class of real property, in the county, township,
municipal corporation, or other taxing district, or in any ward or
other division of a municipal corporation by a per cent or amount
which will cause all property to be properly valued and assessed for
taxation in accordance with Section 36, Article II, Section 2,
Article XII, Ohio Constitution, this section, and sections 5713.03,
5713.31, and 5715.01 of the Revised Code.
(C)
When the auditor determines to reappraise all the real estate in the
county or any class thereof, when the tax commissioner orders an
increase in the aggregate true or taxable value of the real estate in
any taxing subdivision, or when the taxable value of real estate is
increased by the application of a uniform taxable value per cent of
true value pursuant to the order of the commissioner, the auditor
shall advertise the completion of the reappraisal or equalization
action in a newspaper of general circulation in the county once a
week for the three consecutive weeks next preceding the issuance of
the tax bills, or as provided in section 7.16 of the Revised Code for
the two consecutive weeks next preceding the issuance of the tax
bills.
When
the auditor changes the
In
a tax year in which section 5715.24 of the Revised Code applies in
the county or in any other tax year when the
true
or taxable value of any
individual
parcels of real estate
parcel
is changed
,
the
county
auditor
shall notify the owner of
the
real estate
each
affected parcel
,
or the person in whose name the same stands charged on the duplicate,
by mail or in person, of the changes the auditor has made in the
assessments of such property
,
how to contact the auditor for questions, how to contest assessments
informally or under section 5715.19 of the Revised Code, and
information about qualifications for the tax reductions authorized
under sections 319.302, 323.152, and 4503.065 of the Revised Code
.
Such notice shall be given at least thirty days prior to the issuance
of the tax bills. Failure to receive notice shall not invalidate any
proceeding under this section.
(D)
The auditor shall make the necessary abstracts from books of the
auditor's office containing descriptions of real estate in such
county, together with such platbooks and lists of transfers of title
to land as the auditor deems necessary in the performance of the
auditor's duties in valuing such property for taxation. Such
abstracts, platbooks, and lists shall be in such form and detail as
the tax commissioner prescribes.
(E)
The auditor, with the approval of the tax commissioner, may appoint
and employ such experts, deputies, clerks, or other employees as the
auditor deems necessary to the performance of the auditor's duties as
assessor, or, with the approval of the tax commissioner, the auditor
may enter into a contract with an individual, partnership, firm,
company, or corporation to do all or any part of the work; the amount
to be expended in the payment of the compensation of such employees
shall be fixed by the board of county commissioners. If, in the
opinion of the auditor, the board of county commissioners fails to
provide a sufficient amount for the compensation of such employees,
the auditor may apply to the tax commissioner for an additional
allowance, and the additional amount of compensation allowed by the
commissioner shall be certified to the board of county commissioners,
and the same shall be final. The salaries and compensation of such
experts, deputies, clerks, and employees shall be paid upon the
warrant of the auditor out of the general fund or the real estate
assessment fund of the county, or both. If the salaries and
compensation are in whole or in part fixed by the commissioner, they
shall constitute a charge against the county regardless of the amount
of money in the county treasury levied or appropriated for such
purposes.
(F)
Any contract for goods or services related to the auditor's duties as
assessor, including contracts for mapping, computers, and
reproduction on any medium of any documents, records, photographs,
microfiche, or magnetic tapes, but not including contracts for the
professional services of an appraiser, shall be awarded pursuant to
the competitive bidding procedures set forth in sections 307.86 to
307.92 of the Revised Code and shall be paid for, upon the warrant of
the auditor, from the real estate assessment fund.
(G)
Experts, deputies, clerks, and other employees, in addition to their
other duties, shall perform such services as the auditor directs in
ascertaining such facts, description, location, character, dimensions
of buildings and improvements, and other circumstances reflecting
upon the value of real estate as will aid the auditor in fixing its
true and taxable value and, in the case of land valued in accordance
with section 5713.31 of the Revised Code, its current agricultural
use value. The auditor may also summon and examine any person under
oath in respect to any matter pertaining to the value of any real
property within the county.
Section
2.
That
existing sections 323.12, 323.13, 325.31, 4503.06, 5709.56, and
5713.01 of the Revised Code are hereby repealed.
Section
3.
(A)
The enactment by this act of section 323.123 of the Revised Code
applies, in the case of property on the real property tax list, to
tax years ending on or after the effective date of this section and,
in the case of property on the manufactured home tax list, to tax
years beginning on or after the effective date of this section.
(B)
The amendment by this act of section 5709.56 of the Revised Code
applies to exemption applications approved after the effective date
of this section. That amendment also applies to exemption
applications that were approved before that date without the owner
having to file another exemption application.