2006 Ohio Revised Code - [319.30.2] 319.302.Partial tax exemption for real property not intended primarily for use in business activity.

[§ 319.30.2] § 319.302. Partial tax exemption for real property not intended primarily for use in business activity.
 

(A) (1)  Real property that is not intended primarily for use in a business activity shall qualify for a partial exemption from real property taxation. For purposes of this partial exemption, "business activity" includes all uses of real property, except farming; leasing property for farming; occupying or holding property improved with single-family, two-family, or three-family dwellings; leasing property improved with single-family, two-family, or three-family dwellings; or holding vacant land that the county auditor determines will be used for farming or to develop single-family, two-family, or three-family dwellings. For purposes of this partial exemption, "farming" does not include land used for the commercial production of timber that is receiving the tax benefit under section 5713.23 or 5713.31 of the Revised Code and all improvements connected with such commercial production of timber. 

(2) Each year, the county auditor shall review each parcel of real property to determine whether it qualifies for the partial exemption provided for by this section as of the first day of January of the current tax year. 

(B)  After complying with section 319.301 [319.30.1] of the Revised Code, the county auditor shall reduce the remaining sums to be levied against each parcel of real property that is listed on the general tax list and duplicate of real and public utility property for the current tax year and that qualifies for partial exemption under division (A) of this section, and against each manufactured and mobile home that is taxed pursuant to division (D)(2) of section 4503.06 of the Revised Code and that is on the manufactured home tax list for the current tax year, by ten per cent, to provide a partial exemption for that parcel or home. Except as otherwise provided in sections 323.152 [323.15.2], 323.158 [323.15.8], 505.06, and 715.263 [715.26.3] of the Revised Code, the amount of the taxes remaining after any such reduction shall be the real and public utility property taxes charged and payable on each parcel of real property, including property that does not qualify for partial exemption under division (A) of this section, and the manufactured home tax charged and payable on each manufactured or mobile home, and shall be the amounts certified to the county treasurer for collection. Upon receipt of the tax duplicate, the treasurer shall certify to the tax commissioner the total amount by which taxes were reduced under this section, as shown on the duplicate. Such reduction shall not directly or indirectly affect the determination of the principal amount of notes that may be issued in anticipation of any tax levies or the amount of bonds or notes for any planned improvements. If after application of sections 5705.31 and 5705.32 of the Revised Code and other applicable provisions of law, including divisions (F) and (I) of section 321.24 of the Revised Code, there would be insufficient funds for payment of debt charges on bonds or notes payable from taxes reduced by this section, the reduction of taxes provided for in this section shall be adjusted to the extent necessary to provide funds from such taxes. 

(C)  The tax commissioner may adopt rules governing the administration of the partial exemption provided for by this section. 

(D)  The determination of whether property qualifies for partial exemption under division (A) of this section is solely for the purpose of allowing the partial exemption under division (B) of this section. 
 

HISTORY: 138 v H 1238 (Eff 12-19-80); 141 v H 201 (Eff 7-1-85); 146 v H 462 (Eff 9-3-96); 146 v H 517 (Eff 9-10-96); 147 v S 142. Eff 3-30-99; 150 v H 168, § 1, eff. 6-15-04; 151 v H 66, § 101.01, eff. 6-30-05.
 

The provisions of § 557.15 of 151 v H 66 read as follows: 

SECTION 557.15. The amendment by this act of sections 319.302 and 323.152 of the Revised Code first applies in tax year 2005. 

The effective date is set by § 612.21 of 151 v H 66. 

The provisions of § 3 of SB 142 (147 v  - ) read in part as follows: 

SECTION 3. * * * Section 319.302 of the Revised Code is presented in this act as a composite of the section as amended by both Sub. H.B. 462 and Am. Sub. H.B. 517 of the 121st General Assembly, with the new language of neither of the acts shown in capital letters. * * * This is in recognition of the principle stated in division (B) of section 1.52 of the Revised Code that such amendments are to be harmonized where not substantively irreconcilable and constitutes a legislative finding that such is a resulting version in effect prior to the effective date of this act. 

 

Effect of Amendments

151 v H 66, effective June 30, 2005, rewrote the section. 

H.B. 168, Acts 2004, effective June 15, 2004, substituted "divisions (F) and (I)" for "division (F)", and made minor stylistic changes.