2006 Ohio Revised Code - 5709.83. Notice to affected school district of proposed tax exemption; board may comment or request meeting.

§ 5709.83. Notice to affected school district of proposed tax exemption; board may comment or request meeting.
 

(A)  Except as otherwise provided in division (B) of this section, prior to taking formal action to adopt or enter into any instrument granting a tax exemption under section 725.02, 1728.06, 5709.40, 5709.41, 5709.62, 5709.63, 5709.632 [5709.63.2], 5709.73, 5709.78, 5709.84, or 5709.88 of the Revised Code or formally approving an agreement under section 3735.671 [3735.67.1] of the Revised Code, or prior to forwarding an application for a tax exemption for residential property under section 3735.67 of the Revised Code to the county auditor, the legislative authority of the political subdivision or housing officer shall notify the board of education of each city, local, exempted village, or joint vocational school district in which the proposed tax-exempted property is located. The notice shall include a copy of the instrument or application. The notice shall be delivered not later than fourteen days prior to the day the legislative authority takes formal action to adopt or enter into the instrument, or not later than fourteen days prior to the day the housing officer forwards the application to the county auditor. If the board of education comments on the instrument or application to the legislative authority or housing officer, the legislative authority or housing officer shall consider the comments. If the board of education of the city, local, or exempted village school district so requests, the legislative authority or the housing officer shall meet in person with a representative designated by the board of education to discuss the terms of the instrument or application. 

(B)  The notice otherwise required to be provided to boards of education under division (A) of this section is not required if the board has adopted a resolution waiving its right to receive such notices, and that resolution remains in effect. If a board of education adopts such a resolution, the board shall cause a copy of the resolution to be certified to the legislative authority. If the board of education rescinds such a resolution, it shall certify notice of the rescission to the legislative authority. A board of education may adopt such a resolution with respect to any one or more counties, townships, or municipal corporations situated in whole or in part within the school district. 
 

HISTORY: 143 v H 103 (Eff 3-27-91); 144 v S 363 (Eff 1-13-93); 145 v S 19 (Eff 7-22-94); 145 v S 221 (Eff 9-28-94); 146 v H 627 (Eff 12-2-96); 148 v H 283. Eff 9-29-99.
 

The effective date is set by section 162 of HB 283.