2006 Ohio Revised Code - 5715.27. Application for exemption; rights of board of education; complaint against exemption.

§ 5715.27. Application for exemption; rights of board of education; complaint against exemption.
 

(A)  Except as provided in section 3735.67 of the Revised Code, the owner of any property may file an application with the tax commissioner, on forms prescribed by the commissioner, requesting that such property be exempted from taxation and that taxes and penalties be remitted as provided in division (B) of section 5713.08 of the Revised Code. 

(B)  The board of education of any school district may request the tax commissioner to provide it with notification of applications for exemption from taxation for property located within that district. If so requested, the commissioner shall send to the board for the quarters ending on the last day of March, June, September, and December of each year, reports that contain sufficient information to enable the board to identify each property that is the subject of an exemption application, including, but not limited to, the name of the property owner or applicant, the address of the property, and the auditor's parcel number. The commissioner shall mail the reports on or about the fifteenth day of the month following the end of the quarter. 

(C)  A board of education that has requested notification under division (B) of this section may, with respect to any application for exemption of property located in the district and included in the commissioner's most recent report provided under that division, file a statement with the commissioner and with the applicant indicating its intent to submit evidence and participate in any hearing on the application. The statements shall be filed prior to the first day of the third month following the end of the quarter in which that application was docketed by the commissioner. A statement filed in compliance with this division entitles the district to submit evidence and to participate in any hearing on the property and makes the district a party for purposes of sections 5717.02 to 5717.04 of the Revised Code in any appeal of the commissioner's decision to the board of tax appeals. 

(D)  The commissioner shall not hold a hearing on or grant or deny an application for exemption of property in a school district whose board of education has requested notification under division (B) of this section until the end of the period within which the board may submit a statement with respect to that application under division (C) of this section. The commissioner may act upon an application at any time prior to that date upon receipt of a written waiver from each such board of education, or, in the case of exemptions authorized by section 725.02, 1728.10, 5709.41, 5709.62, or 5709.63 of the Revised Code, upon the request of the property owner. Failure of a board of education to receive the report required in division (B) of this section shall not void an action of the commissioner with respect to any application. The commissioner may extend the time for filing a statement under division (C) of this section. 

(E)  A complaint may also be filed with the commissioner by any person, board, or officer authorized by section 5715.19 of the Revised Code to file complaints with the county board of revision against the continued exemption of any property granted exemption by the commissioner under this section . 

(F)  An application for exemption and a complaint against exemption shall be filed prior to the thirty-first day of December of the tax year for which exemption is requested or for which the liability of the property to taxation in that year is requested. The commissioner shall consider such application or complaint in accordance with procedures established by the commissioner, determine whether the property is subject to taxation or exempt therefrom, and certify the commissioner's findings to the auditor, who shall correct the tax list and duplicate accordingly. If a tax certificate has been sold under section 5721.32 or 5721.33 of the Revised Code with respect to property for which an exemption has been requested, the tax commissioner shall also certify the findings to the county treasurer of the county in which the property is located. 

(G)  Applications and complaints, and documents of any kind related to applications and complaints, filed with the tax commissioner under this section, are public records within the meaning of section 149.43 of the Revised Code. 

(H)  If the commissioner determines that the use of property or other facts relevant to the taxability of property that is the subject of an application for exemption or a complaint under this section has changed while the application or complaint was pending, the commissioner may make the determination under division (F) of this section separately for each tax year beginning with the year in which the application or complaint was filed or the year for which remission of taxes under division (B) of section 5713.08 of the Revised Code was requested, and including each subsequent tax year during which the application or complaint is pending before the commissioner. 
 

HISTORY: GC § 5616; 106 v 246(265), § 69; Bureau of Code Revision, 10-1-53; 136 v H 920 (Eff 10-11-76); 139 v S 262 (Eff 6-23-82); 140 v H 260 (Eff 9-27-83); 141 v H 321 (Eff 1-1-86); 143 v S 257 (Eff 9-26-90); 143 v S 332 (Eff 1-10-91); 148 v H 493. Eff 10-27-2000; 150 v H 95, § 1, eff. 6-26-03.
 

The provisions of § 757.06 of 151 v H 530 read as follows: 

(A) As used in this section, "qualified property" means real and tangible personal property that satisfies all of the following qualifications: 

(1) The property is currently owned by an entity defined under division (D)(1) of section 5709.07 of the Revised Code; 

(2) The current owner purchased the property from an entity defined under division (D)(1) of section 5709.07 of the Revised Code; and 

(3) The property was exempted from taxation under division (A)(2) of section 5709.07 of the Revised Code before the previous owner's acquisition of the property. 

(B) Notwithstanding division (A) of section 5715.27 of the Revised Code, when qualified property has not received tax exemption for tax year 2003 due to a failure to timely file an application for exemption for that year, the previous owner of the property, at any time on or before sixty days after the effective date of this section, may file with the Tax Commissioner an application requesting that, pursuant to this section, the property be placed on the tax exempt list and that all unpaid taxes, penalties, and interest on the property for tax year 2003 be abated. 

(C) Upon receipt of the application and after consideration of it, the Tax Commissioner shall determine if the applicant meets the qualifications set forth in this section, and if so shall issue an order directing that the property be placed on the tax exempt list of the county for tax year 2003 and that all unpaid taxes, penalties, and interest for that year be abated, but only if the Commissioner finds that the property met the qualifications for exemption under division (A) (2) of section 5709.07 of the Revised Code for tax year 2003. 

(D) The Tax Commissioner may apply this section to any qualified property that is the subject of an application for exemption pending before the Tax Commissioner on the effective date of this section, without requiring the property owner to file an additional application, but only if the applicant files a notice with the Tax Commissioner requesting consideration under this section before this section expires. 

(E) This section expires six months after the effective date of this section. 

The provisions of § 757.09 of 151 v H 530 read as follows: 

(A) As used in this section, "qualified property" means real and tangible personal property that satisfies all of the following conditions: 

(1) The property is currently owned by a municipal corporation; 

(2) The current owner of the property acquired the property from an entity that operated a hospital and that was exempt from taxation under section 501(c)(3) of the Internal Revenue Code of 1986; and 

(3) That entity had previously filed an application for exemption that was dismissed after the property was transferred to the municipal corporation. 

(B) Notwithstanding section 5713.081 and division (A) of section 5715.27 of the Revised Code, when qualified property has not received an exemption from taxation for tax years 2001 through 2004 due to the dismissal of a timely filed application for exemption filed after the qualified property had been transferred to the current owner and if the qualified property otherwise satisfied the qualifications for exemption under section 5709.12 or 5709.121 of the Revised Code for those years, the prior owner of the property, at any time on or before sixty days after the effective date of this section, may file an application with the Tax Commissioner requesting that, pursuant to this section, the property be placed on the tax exempt list of the county and that unpaid taxes, penalties, and interest on the property for those years be abated or remitted. 

(C) Upon receiving an application filed pursuant to this section, the Tax Commissioner shall determine if the qualified property that is the subject of the application satisfied the qualifications for exemption under section 5709.12 or 5709.121 of the Revised Code for tax years 2001 through 2004 and whether the applicant satisfies the other qualifications set forth in this section, and if the qualified property qualified for exemption and the applicant satisfies those other qualifications, the Commissioner shall issue an order directing that the property be placed on the tax exempt list of the county for tax years 2001 through 2004 and that all unpaid taxes, penalties, and interest for those years be abated or remitted. 

(D) The Tax Commissioner may apply this section to any qualified property that is the subject of an application for exemption pending before the Commissioner on the effective date of this section without requiring that the prior owner of the qualified property file an additional application so long as the prior owner files a notice with the Tax Commissioner requesting consideration of the pending application under this section prior to the expiration date of this section. 

(E) This section expires on the last day of the sixth month following the effective date of this section. 

The effective date of §§ 757.06 and 757.09 of 151 v H 530 is set by § 818.03 of 151 v H 530. 

See provisions of § 3 of H.B. 362 (150 v  - ) following RC § 5713.081. 

The effective date is set by section 183 of H.B. 95 (150 v  - ). 

The provisions of § 155, H.B. 95 (150 v  - ), read as follows: 

SECTION 155. As used in this section, "qualified property" means real and tangible personal property that satisfies the qualifications for tax exemption under the terms of section 3313.44, 5709.07, 5709.08, 5709.10, 5709.12, 5709.121, or 5709.14 of the Revised Code. 

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

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

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

Upon receipt of the application and after consideration of it, the Tax Commissioner shall determine if the applicant meets the qualifications set forth in this section, and if so shall issue an order directing that the property be placed on the tax exempt list of the county and that all unpaid taxes, penalties, and interest for every year the property met the qualifications for exemption described in section 3313.44, 5709.07, 5709.08, 5709.10, 5709.12, 5709.121, or 5709.14 of the Revised Code be abated. If the Tax Commissioner finds that the property is not now being so used or is being used for a purpose that would foreclose its right to tax exemption, the Tax Commissioner shall issue an order denying the application. 

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

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

The provisions of § 4 of HB 493 (148 v  - ) read as follows: 

SECTION 4. Section 5715.27 of the Revised Code is presented in this act as a composite of the section as amended by both Sub. S.B. 257 and Am. Sub. S.B. 332 of the 118th 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 the resulting version in effect prior to the effective date of this act.