Bill Text: OH SB227 | 2009-2010 | 128th General Assembly | Introduced

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Bill Title: To permit, for a limited time, the abatement of unpaid property taxes, penalties, and interest owed on property owned by a municipal corporation that would have been tax exempt except for a failure to comply with certain tax-exemption procedures.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-02-03 - To Ways & Means & Economic Development [SB227 Detail]

Download: Ohio-2009-SB227-Introduced.html

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As Introduced

128th General Assembly Regular Session 2009-2010

S. B. No. 227

Senator Turner 

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A BILL

To permit, for a limited time, the abatement of

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unpaid property taxes, penalties, and interest

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owed on property owned by a municipal corporation

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that would have been tax exempt except for a

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failure to comply with certain tax-exemption

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procedures.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. As used in this section, "qualified property"	7
means real property that satisfies the qualifications for tax	8
exemption under the terms of section 5709.08 of the Revised Code	9
and that is owned by a municipal corporation.	10

Notwithstanding section 5713.081 of the Revised Code, when	11
qualified property has not received tax exemption due to a failure	12
to comply with Chapter 5713. or section 5715.27 of the Revised	13
Code, the current owner of the property, or the prior owner of the	14
property requesting exemption from prior taxes, at any time on or	15
before twelve months after the effective date of this section, may	16
file with the Tax Commissioner an application requesting that the	17
property be placed on the tax-exempt list and that all unpaid	18
taxes, penalties, and interest on the property be abated.	19

The application shall be made on the form prescribed by the	20
Tax Commissioner under section 5715.27 of the Revised Code and	21
shall list the name of the county in which the property is	22
located; the property's legal description; its taxable value; the	23
amount in dollars of the unpaid taxes, penalties, and interest;	24
the date of acquisition of title to the property; the use of the	25
property during any time that the unpaid taxes accrued; and any	26
other information required by the Tax Commissioner. The county	27
auditor shall supply the required information upon request of the	28
applicant.	29

Upon request of the applicant, the county treasurer shall	30
determine if all taxes, penalties, and interest that became a lien	31
on the qualified property before it first was used for an exempt	32
purpose and all special assessments charged against the property	33
have been paid in full. If so, the county treasurer shall issue a	34
certificate to the applicant stating that all such taxes,	35
penalties, interest, and assessments have been paid in full. Prior	36
to filing the application with the Tax Commissioner, the applicant	37
shall attach the county treasurer's certificate to it. The Tax	38
Commissioner shall not consider an application filed under this	39
section unless such a certificate is attached to it.	40

Upon receipt of the application and after consideration of	41
it, the Tax Commissioner shall determine if the applicant meets	42
the qualifications set forth in this section, and if so shall	43
issue an order directing that the property be placed on the	44
tax-exempt list of the county and that all unpaid taxes,	45
penalties, and interest for every year the property met the	46
qualifications for exemption described in section 5709.08 of the	47
Revised Code be abated. If the Tax Commissioner finds that the	48
property is not now being so used or is being used for a purpose	49
that would foreclose its right to tax exemption, the Tax	50
Commissioner shall issue an order denying the application.	51

If the Tax Commissioner finds that the property is not	52
entitled to tax exemption and to the abatement of unpaid taxes,	53
penalties, and interest for any of the years for which the current	54
or prior owner claims an exemption or abatement, the Tax	55
Commissioner shall order the county treasurer of the county in	56
which the property is located to collect all taxes, penalties, and	57
interest due on the property for those years in accordance with	58
law.	59

The Tax Commissioner may apply this section to any qualified	60
property that is the subject of an application for exemption	61
pending before the Tax Commissioner on the effective date of this	62
section, without requiring the property owner to file an	63
additional application. The Tax Commissioner also may apply this	64
section to any qualified property that is the subject of an	65
application for exemption filed on or after the effective date of	66
this section and on or before twelve months after that effective	67
date, even though the application does not expressly request	68
abatement of unpaid taxes, penalties, and interest.	69