| (a) A dwelling, including a unit in
a multiple-unit
dwelling | 12 |
|
and a manufactured home or
mobile home taxed as real
property | 13 |
|
pursuant to division (B) of
section 4503.06 of the
Revised Code, | 14 |
|
owned and
occupied as a
home by an individual whose
domicile is | 15 |
|
in
this state and who has
not acquired ownership from
a person, | 16 |
|
other
than the
individual's spouse,
related by
consanguinity or | 17 |
|
affinity
for the purpose of
qualifying for the
real property tax | 18 |
|
reduction
provided in
section 323.152 of the
Revised Code. | 19 |
| (2) The homestead shall include
so much of the land | 23 |
|
surrounding
it, not exceeding one acre, as is
reasonably necessary | 24 |
|
for the use
of the dwelling or unit as a
home. An owner includes a | 25 |
|
holder of
one of the several
estates in fee, a vendee in | 26 |
|
possession under a
purchase
agreement or a land contract, a | 27 |
|
mortgagor, a life tenant,
one or more tenants
with a right of | 28 |
|
survivorship, tenants in
common, and a settlor of
a revocable or | 29 |
|
irrevocable inter vivos trust holding the
title to a homestead | 30 |
|
occupied by the settlor as of right under the
trust. The tax | 31 |
|
commissioner shall adopt rules for the uniform
classification and | 32 |
|
valuation of real property or portions of real
property as | 33 |
|
homesteads. | 34 |
| (C) "Permanently and totally disabled" means a person other | 38 |
|
than a disabled veteran who
has, on
the first day of January of | 39 |
|
the year of application for
reduction
in real estate taxes, some | 40 |
|
impairment in body or mind
that makes
the person unable to work | 41 |
|
at any substantially
remunerative
employment that the person is | 42 |
|
reasonably able to
perform
and
that
will,
with reasonable | 43 |
|
probability, continue for
an indefinite
period of
at least twelve | 44 |
|
months without any
present
indication of
recovery
therefrom or | 45 |
|
has been certified as
permanently and
totally
disabled by a state | 46 |
|
or federal agency
having the function
of so
classifying persons. | 47 |
| (E) "Disabled veteran" means a person who is a veteran of the | 54 |
|
armed forces of the United States, including reserve components | 55 |
|
thereof, or of the national guard, who was honorably discharged | 56 |
|
with a service-connected total and permanent disability, and for | 57 |
|
whom a letter from the United States government or United States | 58 |
|
department of veterans affairs, or its predecessor or successor, | 59 |
|
has been issued certifying that the veteran is totally and | 60 |
|
permanently disabled from a service-connected disability. | 61 |
(2)(b) Real property taxes on a homestead owned and occupied, | 76 |
|
or
a
homestead in a housing cooperative occupied, by a
person to | 77 |
|
whom
division (A)(1) of this section
applies shall be reduced for | 78 |
|
each
year for which an application
for the reduction has been | 79 |
|
approved. The
reduction
shall equal the
greater of the reduction | 80 |
|
granted for the tax year
preceding
the
first tax year to which | 81 |
|
this section applies
pursuant to
Section
803.06 of Am. Sub. | 82 |
|
H.B. 119 of the 127th
general
assembly, if
the taxpayer | 83 |
|
received a reduction for that
preceding
tax year,
or the | 84 |
|
product of the following: | 85 |
| (2) A homestead owned and occupied by a disabled veteran | 99 |
|
shall be exempted from taxation. Real property taxes on a | 100 |
|
homestead in a housing cooperative occupied by a disabled veteran | 101 |
|
shall be reduced by the portion of taxes attributed to the | 102 |
|
homestead under section 323.159 of the Revised Code. The | 103 |
|
exemption and reduction under division (A)(2) of this section is | 104 |
|
in lieu of the reduction in taxes under division (A)(1) of this | 105 |
|
section and any reduction under section 323.158 of the Revised | 106 |
|
Code. The exemption
or reduction under division (A)(2) of this | 107 |
|
section applies to only
one homestead owned and occupied by a | 108 |
|
disabled veteran. For the purposes of sections 323.153, 323.154, | 109 |
|
323.155,
323.156, and 4503.064 of the Revised Code, the exemption | 110 |
|
under
division (A)(2) of this section is a reduction in taxes in | 111 |
|
the
amount of the current taxes that would have been charged and | 112 |
|
payable against the homestead if the homestead had not been | 113 |
|
exempted. | 114 |
| If a homestead is exempted from taxation under division | 115 |
|
(A)(2) of this section for the year in which the disabled veteran | 116 |
|
dies, and the disabled veteran is survived by a spouse who | 117 |
|
occupied the homestead when the disabled veteran died and who | 118 |
|
acquires ownership of the homestead or, in the case of a homestead | 119 |
|
that is a unit in a housing cooperative, continues to occupy the | 120 |
|
homestead, the exemption shall continue through the year in which | 121 |
|
the surviving spouse dies, ceases to own or occupy the homestead, | 122 |
|
or remarries. | 123 |
| (B) To provide a partial exemption, real property taxes on | 124 |
|
any homestead, and manufactured
home
taxes on any manufactured or | 125 |
|
mobile home on which a
manufactured home tax is
assessed pursuant | 126 |
|
to division (D)(2) of
section 4503.06 of the
Revised Code, shall | 127 |
|
be reduced for each
year for
which an application for the | 128 |
|
reduction has been approved.
The
amount of the reduction shall | 129 |
|
equal two and
one-half per cent
of the amount of taxes to be | 130 |
|
levied on the
homestead or the
manufactured or mobile home after | 131 |
|
applying
section 319.301 of the
Revised Code. | 132 |
| (D) The reductions in taxable value referred to in this | 139 |
|
section
shall be applied solely as a factor for the purpose of | 140 |
|
computing
the reduction of taxes under this section, and the | 141 |
|
reductions and the exemption shall not
affect
the total value of | 142 |
|
property in any subdivision or taxing
district
as listed and | 143 |
|
assessed for taxation on the tax lists and
duplicates, or any | 144 |
|
direct or indirect limitations on indebtedness
of a subdivision or | 145 |
|
taxing district. If after application of
sections 5705.31 and | 146 |
|
5705.32 of the Revised Code, including the
allocation of all | 147 |
|
levies within the ten-mill limitation to debt
charges to the | 148 |
|
extent therein provided, there would be
insufficient funds for | 149 |
|
payment of debt charges not provided for
by
levies in excess of | 150 |
|
the ten-mill limitation, the reduction of
taxes provided for in | 151 |
|
sections 323.151 to 323.159 of
the Revised
Code shall be | 152 |
|
proportionately adjusted to the extent necessary
to
provide such | 153 |
|
funds from levies within the ten-mill limitation. | 154 |
| To obtain a reduction in real property taxes under division | 166 |
|
(A) of
section 323.152 of the Revised Code, the occupant of a | 167 |
|
homestead
in a housing cooperative shall file an application with | 168 |
|
the nonprofit
corporation that owns and operates the housing | 169 |
|
cooperative, in
accordance with this paragraph. Not later than
the | 170 |
|
first day of
March each year,
the corporation shall obtain | 171 |
|
applications from the county auditor's office
and provide one to | 172 |
|
each
new occupant. Not later than the first day of May, any | 173 |
|
occupant who
may be
eligible for a reduction in taxes under | 174 |
|
division (A) of section
323.152 of the Revised Code shall submit | 175 |
|
the completed
application
to the corporation. Not later than the | 176 |
|
fifteenth day of May, the
corporation shall
file all completed | 177 |
|
applications, and the information required by division
(B) of | 178 |
|
section 323.159 of the Revised Code, with
the county
auditor of | 179 |
|
the county in which the occupants' homesteads are located.
| 180 |
|
Continuing applications shall be furnished to an occupant in the | 181 |
|
manner
provided in
division (C)(4) of this section. | 182 |
| (1) An application for reduction based upon a physical | 183 |
|
disability shall be accompanied by a certificate signed by a | 184 |
|
physician, and an application for reduction based upon a mental | 185 |
|
disability shall be accompanied by a certificate signed by a | 186 |
|
physician or psychologist licensed to practice in this state, | 187 |
|
attesting to the fact that the applicant is permanently and | 188 |
|
totally disabled. The certificate shall be in a form that the
tax | 189 |
|
commissioner requires and shall include the definition of | 190 |
|
permanently and totally disabled as set forth in section 323.151 | 191 |
|
of the Revised Code. An application for reduction based upon a | 192 |
|
disability certified as permanent and total by a state or federal | 193 |
|
agency having the function of so classifying persons shall be | 194 |
|
accompanied by a certificate from that agency.
An application by | 195 |
|
a disabled veteran for the exemption under division (A)(2) of | 196 |
|
section 323.152 of the Revised Code shall be accompanied by a | 197 |
|
letter or other written confirmation from the United States | 198 |
|
government or United States department of veterans affairs, or its | 199 |
|
predecessor or successor agency, certifying that the veteran is | 200 |
|
totally and permanently disabled from a service-connected | 201 |
|
disability. | 202 |
| (2) An application for a reduction in taxes under division | 207 |
|
(B) of section 323.152 of the Revised Code shall
be filed only if | 208 |
|
the homestead or manufactured or mobile home was transferred
in | 209 |
|
the preceding year or did not
qualify for and receive the | 210 |
|
reduction in taxes under that
division for the preceding tax year.
| 211 |
|
The application for homesteads transferred in the preceding year | 212 |
|
shall be incorporated into any form used
by the county auditor to | 213 |
|
administer the tax law in respect to the conveyance
of real | 214 |
|
property pursuant to section 319.20 of the
Revised Code or of used | 215 |
|
manufactured homes or used mobile homes as defined in section | 216 |
|
5739.0210 of the Revised Code. The owner of a manufactured or | 217 |
|
mobile home who has elected under division (D)(4) of section | 218 |
|
4503.06 of the Revised Code to be taxed under division (D)(2) of | 219 |
|
that section for the ensuing year may file the application at the | 220 |
|
time of making that election. The application shall
contain a | 221 |
|
statement that failure by
the applicant to affirm on the | 222 |
|
application that the dwelling on the property
conveyed is the | 223 |
|
applicant's homestead prohibits the owner from receiving
the | 224 |
|
reduction in taxes until a proper application is filed within the | 225 |
|
period
prescribed by division (A)(3) of this section. Such an | 226 |
|
application
constitutes a continuing application for a reduction | 227 |
|
in taxes for
each year in which the dwelling is the applicant's | 228 |
|
homestead. | 229 |
| (3) Failure to receive a new application filed under
division | 230 |
|
(A)(1) or (2) or notification under division (C) of this
section | 231 |
|
after an
application for reduction has been approved
is | 232 |
|
prima-facie
evidence that
the original applicant is entitled to | 233 |
|
the reduction
in taxes
calculated on the basis of the information | 234 |
|
contained in
the original application. The original application | 235 |
|
and any
subsequent application, including any late application, | 236 |
|
shall be
in the form of a signed statement and shall be filed | 237 |
|
after the
first Monday in January and not later than the first | 238 |
|
Monday in
June. The original application and any subsequent | 239 |
|
application for
a reduction
in real property taxes shall be filed | 240 |
|
in the year for
which the reduction is
sought. The original | 241 |
|
application and any
subsequent application for a
reduction in | 242 |
|
manufactured home taxes
shall be filed in the year preceding the | 243 |
|
year for which the
reduction is sought. The statement shall be on | 244 |
|
a form,
devised and
supplied by
the tax commissioner, which shall | 245 |
|
require no more
information
than is necessary to establish the | 246 |
|
applicant's
eligibility for
the reduction in taxes and the amount | 247 |
|
of the
reduction, and, except for homesteads that are
units in a | 248 |
|
housing cooperative, shall
include an affirmation
by
the | 249 |
|
applicant that ownership of the
homestead was not acquired
from a | 250 |
|
person, other than the applicant's
spouse, related to the
owner by | 251 |
|
consanguinity or affinity for the purpose
of qualifying
for the | 252 |
|
real property or manufactured home tax reduction
provided
for in | 253 |
|
division (A) or (B) of section 323.152 of the Revised Code.
The | 254 |
|
form shall contain a statement that conviction of willfully | 255 |
|
falsifying information to obtain a reduction in taxes or failing | 256 |
|
to comply with division (C) of this section results in the | 257 |
|
revocation of the right to the reduction for a period of three | 258 |
|
years. | 259 |
| (B) A late application for a tax reduction for the year | 260 |
|
preceding the year in which an original application is filed, or | 261 |
|
for a
reduction in manufactured home taxes for the year in which | 262 |
|
an original
application is filed, may be filed with the original | 263 |
|
application. If the
county auditor
determines the information | 264 |
|
contained in the late application is
correct, the auditor shall | 265 |
|
determine the amount of the
reduction in taxes to which the | 266 |
|
applicant would have been entitled for the
preceding tax year had | 267 |
|
the applicant's application been timely filed and
approved in that | 268 |
|
year. | 269 |
| The amount of such reduction shall be treated by the
auditor | 270 |
|
as an overpayment of taxes by the applicant and shall be
refunded | 271 |
|
in the manner prescribed in section 5715.22 of the
Revised Code | 272 |
|
for making refunds of overpayments. On the first
day of July of | 273 |
|
each year, the county auditor shall certify the
total amount of | 274 |
|
the reductions in taxes made in the current year
under this | 275 |
|
division to the tax commissioner, who shall treat the
full amount | 276 |
|
thereof as a reduction in taxes for the preceding tax
year and | 277 |
|
shall make reimbursement to the county therefor in the
manner | 278 |
|
prescribed by section 323.156 of the Revised Code, from
money | 279 |
|
appropriated for that purpose. | 280 |
| (3) If the county auditor or county treasurer discovers that | 293 |
|
the owner of property not entitled to the reduction in taxes
under | 294 |
|
division (B) of section
323.152 of the Revised Code failed to | 295 |
|
notify the
county auditor as required by division
(C)(1) of this | 296 |
|
section, a charge shall be
imposed against the property in the | 297 |
|
amount by which taxes were
reduced under that division for each | 298 |
|
tax year the county auditor ascertains
that the property was not | 299 |
|
entitled to the reduction and was owned by
the current owner. | 300 |
|
Interest shall accrue in the manner
prescribed by division (B) of | 301 |
|
section 323.121
or division (G)(2) of section 4503.06 of the | 302 |
|
Revised Code on the amount by which taxes
were
reduced for each | 303 |
|
such tax year as if the reduction became
delinquent taxes at
the | 304 |
|
close of the last day the second
installment of taxes for that tax | 305 |
|
year
could be paid
without
penalty. The county auditor shall | 306 |
|
notify the owner,
by ordinary
mail, of the charge, of the owner's | 307 |
|
right to appeal
the charge,
and of the manner in which the owner | 308 |
|
may appeal.
The owner may
appeal the imposition of the charge and | 309 |
|
interest by filing an
appeal with the county board of revision not | 310 |
|
later than the last
day prescribed for payment of real and public | 311 |
|
utility property
taxes under section 323.12 of the
Revised Code | 312 |
|
following receipt
of the
notice and occurring at least ninety days | 313 |
|
after receipt of
the
notice. The appeal shall be treated in the | 314 |
|
same manner as a
complaint relating to the valuation or assessment | 315 |
|
of real
property
under Chapter 5715. of
the Revised Code. The | 316 |
|
charge and any
interest shall be
collected as other delinquent | 317 |
|
taxes. | 318 |
| (4) Each year during January, the county auditor shall | 319 |
|
furnish
by ordinary mail a continuing application to each person
| 320 |
|
receiving
a reduction under
division (A) of
section 323.152 of | 321 |
|
the Revised
Code. The
continuing application
shall be used to | 322 |
|
report
changes
in
ownership, occupancy,
disability, and other | 323 |
|
information earlier
furnished
the auditor relative to
the | 324 |
|
reduction in taxes on the
property.
The continuing application | 325 |
|
shall be returned to the
auditor not
later than the first Monday | 326 |
|
in June; provided, that if
such
changes do not affect the status | 327 |
|
of the homestead exemption
or the
amount of the reduction to | 328 |
|
which the owner is entitled
under
division (A) of section 323.152 | 329 |
|
of the Revised Code or to
which
the occupant is entitled under | 330 |
|
section
323.159
of
the
Revised
Code, the application does not | 331 |
|
need to be
returned. | 332 |
| (5) Each year during February, the county auditor, except as | 333 |
|
otherwise
provided in this paragraph, shall furnish
by ordinary | 334 |
|
mail an original application to the owner, as of the
first day of | 335 |
|
January of that year, of a homestead or a manufactured or mobile | 336 |
|
home that transferred during the preceding calendar year and that | 337 |
|
qualified
for and received a reduction in taxes under division (B) | 338 |
|
of
section 323.152 of the Revised Code for the preceding tax year.
| 339 |
|
In order to receive the reduction under that division, the owner | 340 |
|
shall file the application with the county auditor not later than | 341 |
|
the first Monday in June. If the application is not timely
filed, | 342 |
|
the auditor shall not grant a reduction in taxes for the
homestead | 343 |
|
for the current year, and shall notify the owner that
the | 344 |
|
reduction in taxes has not been granted, in the same manner | 345 |
|
prescribed under section 323.154 of the Revised Code for | 346 |
|
notification of denial of an application. Failure of an owner to | 347 |
|
receive an application does not excuse the
failure of the owner to | 348 |
|
file an original application.
The county auditor is not required | 349 |
|
to furnish an
application under this paragraph for any homestead | 350 |
|
for which
application has previously been made on a form | 351 |
|
incorporated into
any form used by the county auditor to | 352 |
|
administer the tax law in respect to the conveyance of real | 353 |
|
property or of used manufactured homes or used mobile homes, and | 354 |
|
an
owner who previously has applied on such a form
is not required | 355 |
|
to return
an application furnished under this
paragraph. | 356 |
(B)(2) The manufactured home tax on a manufactured
or mobile | 379 |
|
home that is paid pursuant to division (C) of
section 4503.06 of | 380 |
|
the Revised Code and that is owned
and occupied as a home by an | 381 |
|
individual whose domicile is in this
state and to whom this | 382 |
section applies, shall be reduced
for any tax year for which an | 383 |
|
application for such
reduction has been approved, provided the | 384 |
|
individual did not
acquire ownership from a person, other than | 385 |
|
the
individual's
spouse, related by consanguinity or
affinity for | 386 |
|
the
purpose
of
qualifying for the reduction. An
owner
includes a | 387 |
|
settlor of a
revocable or irrevocable inter vivos trust holding | 388 |
|
the
title to a
manufactured or mobile home occupied by the | 389 |
|
settlor
as of
right
under the trust. | 390 |
(1)(a) For manufactured and mobile homes for which the tax | 391 |
|
imposed by section 4503.06 of the Revised Code is computed under | 392 |
|
division (D)(2) of that section, the reduction shall equal the | 393 |
|
greater of the reduction granted for the tax
year preceding
the | 394 |
|
first tax year to which this section applies
pursuant to
Section | 395 |
|
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if | 396 |
|
the taxpayer received a reduction for that
preceding
tax year, | 397 |
|
or the product of the following: | 398 |
(2)(b) For manufactured and mobile homes for which the tax | 412 |
|
imposed by section 4503.06 of the Revised Code is computed under | 413 |
|
division (D)(1) of that section, the reduction shall equal the | 414 |
|
greater of the reduction granted for the tax year preceding the | 415 |
|
first tax year to which this section applies pursuant to Section | 416 |
|
803.06 of Am. Sub. H.B. 119 of the 127th general assembly, if the | 417 |
|
taxpayer received a reduction for that preceding tax year, or the | 418 |
|
product of the following: | 419 |
| (B) A manufactured or mobile home owned and occupied as a | 430 |
|
home by a disabled veteran, as defined in section 323.151 of the | 431 |
|
Revised Code, shall be exempted from the manufactured home tax | 432 |
|
imposed under division (C) of section 4503.06 of the Revised Code, | 433 |
|
if the disabled veteran did not acquire ownership from a person, | 434 |
|
other than the person's spouse, related by consanguinity or | 435 |
|
affinity for the purpose of qualifying for the exemption. An owner | 436 |
|
includes an owner within the meaning of division (A)(2) of this | 437 |
|
section. The exemption under this division is in lieu of the | 438 |
|
reduction in taxes under division (A) of this section and any | 439 |
|
reduction under section 4503.0610 of the Revised Code. The | 440 |
|
exemption under this division applies to only one manufactured or | 441 |
|
mobile home owned and occupied by a disabled veteran. For the | 442 |
|
purposes of sections 4503.064 to 4503.069 of the Revised Code, the | 443 |
|
exemption under division (B) of this section is a reduction in | 444 |
|
manufactured home taxes in the amount of the current manufactured | 445 |
|
home taxes that would have been charged and payable against the | 446 |
|
homestead if the homestead had not been exempted. | 447 |
| If a manufactured or mobile home is exempted from taxation | 448 |
|
under this division for the year in which the disabled veteran | 449 |
|
dies, and the disabled veteran is survived by a spouse who | 450 |
|
occupied the home when the disabled veteran died and who acquires | 451 |
|
ownership of the home, the exemption shall continue through the | 452 |
|
year in which the surviving spouse dies, ceases to own or occupy | 453 |
|
the manufactured or mobile home, or remarries. | 454 |
| Sec. 4503.066. (A)(1) To obtain a tax reduction under | 466 |
|
section
4503.065 of
the Revised Code, the owner of the home shall | 467 |
|
file an
application with the county auditor of the county in which | 468 |
|
the
home is
located. An application for reduction in
taxes
based | 469 |
|
upon a physical disability shall be
accompanied by a
certificate | 470 |
|
signed by a physician, and an
application for
reduction in taxes | 471 |
|
based upon a mental
disability
shall
be accompanied by a | 472 |
|
certificate signed by a
physician or
psychologist licensed to | 473 |
|
practice in this state.
The certificate
shall attest to the fact | 474 |
|
that the applicant is
permanently and
totally disabled, shall be | 475 |
|
in a form that the
department of
taxation requires, and shall | 476 |
|
include the definition
of totally and
permanently disabled as set | 477 |
|
forth in section
4503.064 of the
Revised Code. An application for | 478 |
|
reduction in
taxes
based upon a disability certified as permanent | 479 |
|
and total by
a
state or federal agency having the function of so | 480 |
|
classifying
persons shall be accompanied by a certificate from | 481 |
|
that agency.
An application by a disabled veteran for the | 482 |
|
exemption under division (B) of section 4503.065 of the Revised | 483 |
|
Code shall be accompanied by a letter or other written | 484 |
|
confirmation from the United States government or United States | 485 |
|
department of veterans affairs, or its predecessor or successor | 486 |
|
agency,
certifying that the veteran is totally and permanently | 487 |
|
disabled
from a service-connected disability. | 488 |
| (2) Each application shall constitute a continuing | 489 |
|
application for a reduction in taxes for each
year in
which the | 490 |
|
manufactured or mobile home is occupied by the
applicant. | 491 |
|
Failure to receive
a new
application or notification under | 492 |
|
division (B) of this
section
after an
application for reduction | 493 |
|
has been approved is
prima-facie
evidence that
the
original | 494 |
|
applicant is entitled to
the reduction
calculated on the basis | 495 |
|
of the
information
contained in
the
original application. The | 496 |
|
original
application
and any
subsequent
application shall be in | 497 |
|
the form of
a signed
statement
and shall
be filed not later than | 498 |
|
the first
Monday in
June. The
statement
shall be on a form, | 499 |
|
devised and
supplied by
the tax
commissioner,
that shall require | 500 |
|
no more
information than
is
necessary to
establish the | 501 |
|
applicant's
eligibility for the
reduction in
taxes and the | 502 |
|
amount of the reduction to
which the
applicant is entitled.
The | 503 |
|
form also
shall contain a statement
that conviction
of
willfully | 504 |
|
falsifying
information to obtain a
reduction in
taxes
or | 505 |
|
failing to comply with division (B) of this
section shall
result | 506 |
|
in the revocation of the right to the
reduction for a
period of | 507 |
|
three years. | 508 |
| (3) A late application for a reduction in
taxes
for the year | 509 |
|
preceding the year for which an original
application
is filed may | 510 |
|
be filed with an original application. If
the
auditor determines | 511 |
|
that the information contained in the late
application is correct, | 512 |
|
the auditor shall determine both the
amount of the reduction in | 513 |
|
taxes to which the
applicant
would have
been entitled for the | 514 |
|
current tax year had
the
application been
timely filed and | 515 |
|
approved in the preceding
year,
and the amount
the taxes levied | 516 |
|
under section 4503.06 of the
Revised Code for
the current year | 517 |
|
would have been reduced as a
result of the
reduction. When an | 518 |
|
applicant is
permanently
and totally disabled on the first day of | 519 |
|
January of
the year in
which the applicant files a late | 520 |
|
application, the
auditor, in
making the
determination of the | 521 |
|
amounts of the
reduction in taxes under division (A)(3) of
this | 522 |
|
section, is not required
to determine that the applicant was | 523 |
|
permanently and totally
disabled on the first day of January of | 524 |
|
the preceding year. | 525 |
| The amount of the reduction in taxes pursuant to a late | 526 |
|
application shall be treated as an overpayment of taxes by the | 527 |
|
applicant. The auditor shall credit the amount of the
overpayment | 528 |
|
against the amount of the taxes or penalties then due
from the | 529 |
|
applicant, and, at the next succeeding settlement, the
amount of | 530 |
|
the credit shall be deducted from the amount of any
taxes or | 531 |
|
penalties distributable to the county or any taxing unit
in the | 532 |
|
county that has received the benefit of the taxes or
penalties | 533 |
|
previously overpaid, in proportion to the benefits
previously | 534 |
|
received. If, after the credit has been made, there
remains a | 535 |
|
balance of the overpayment, or if there are no taxes or
penalties | 536 |
|
due from the applicant, the auditor shall refund that
balance to | 537 |
|
the applicant by a warrant drawn on the county
treasurer in favor | 538 |
|
of the applicant. The treasurer shall pay the
warrant from the | 539 |
|
general fund of the county. If there is
insufficient money in the | 540 |
|
general fund to make the payment, the
treasurer shall pay the | 541 |
|
warrant out of any undivided manufactured or mobile
home taxes | 542 |
|
subsequently received by the treasurer for
distribution to the | 543 |
|
county or taxing district in the county that received the benefit | 544 |
|
of the overpaid taxes, in proportion to the benefits previously | 545 |
|
received, and the amount paid from the undivided funds shall be | 546 |
|
deducted from the money otherwise distributable to the county or | 547 |
|
taxing district in the county at the next or any succeeding | 548 |
|
distribution. At the next or any succeeding distribution after | 549 |
|
making the refund, the treasurer shall reimburse the general fund | 550 |
|
for any payment made from that fund by deducting the amount of | 551 |
|
that payment from the money distributable to the county or other | 552 |
|
taxing unit in the county that has received the benefit of the | 553 |
|
taxes, in proportion to the benefits previously received. On the | 554 |
|
second Monday in September of each year, the county auditor shall | 555 |
|
certify the total amount of the reductions in taxes made in the | 556 |
|
current year under division (A)(3) of this section to the tax | 557 |
|
commissioner who shall treat that amount as a reduction in taxes | 558 |
|
for the current tax year and shall make reimbursement to the | 559 |
|
county of that amount in the manner prescribed in section
4503.068 | 560 |
|
of the Revised Code, from moneys appropriated for that
purpose. | 561 |
