2006 Ohio Revised Code - [323.15.4] 323.154.Certificate of reduction issued by county auditor.

[§ 323.15.4] § 323.154. Certificate of reduction issued by county auditor.
 

On or before the day the county auditor has completed the duties imposed by sections 319.30 to 319.302 [319.30.2] of the Revised Code, the auditor shall issue a certificate of reduction in taxes in triplicate for each person who has complied with section 323.153 [323.15.3] of the Revised Code and whose homestead, as defined in division (A)(1) of section 323.151 [323.15.1] of the Revised Code, or manufactured or mobile home the auditor finds is entitled to a reduction in real property or manufactured home taxes for that year under section 323.152 [323.15.2] of the Revised Code. Except as provided in section 323.159 [323.15.9] of the Revised Code, in the case of a homestead entitled to a reduction under division (A) of that section, the certificate shall state the taxable value of the homestead on the first day of January of that year, the amount of the reduction in taxable value and the total reduction in taxes for that year under that section, the tax rate that is applicable against such homestead for that year, and any other information the tax commissioner requires. In the case of a homestead or a manufactured or mobile home entitled to a reduction under division (B) of that section, the certificate shall state the total amount of the reduction in taxes for that year under that section and any other information the tax commissioner requires. The certificate for reduction in taxes shall be on a form approved by the commissioner. Upon issuance of such a certificate, the county auditor shall forward one copy and the original to the county treasurer and retain one copy. The county auditor also shall record the amount of reduction in taxes in the appropriate column on the general tax list and duplicate of real and public utility property and on the manufactured home tax list. 
 

If an application, late application, or continuing application is not approved, or if the county auditor otherwise determines that a homestead or a manufactured or mobile home does not qualify for a reduction in taxes under division (A) or (B) of section 323.152 [323.15.2] of the Revised Code, the auditor shall notify the applicant of the reasons for denial not later than the first Monday in October. If an applicant believes that the application for reduction has been improperly denied or that the reduction is for less than that to which the applicant is entitled, the applicant may file an appeal with the county board of revision not later than the date of closing of the collection for the first half of real and public utility property taxes or manufactured home taxes. The appeal shall be treated in the same manner as a complaint relating to the valuation or assessment of real property under Chapter 5715. of the Revised Code. 
 

HISTORY: 134 v H 475 (Eff 12-20-71); 135 v S 247 (Eff 7-17-73); 135 v H 1064 (Eff 7-26-74); 136 v S 24 (Eff 11-7-75); 136 v H 920 (Eff 10-11-76); 138 v H 204 (Eff 1-1-80); 138 v H 1238 (Eff 12-19-80); 140 v H 260 (Eff 9-27-83); 145 v H 207 (Eff 6-30-93); 147 v S 142 (Eff 3-30-99); 148 v H 595. Eff 4-5-2001.
 

See provisions, § 3 of HB 672 (148 v  - ) following RC § 323.15.1.