Ohio § 4503.06

§ 4503.06.

(A) The owner of each manufactured or mobile home that has acquired situs in this state

shall pay either a real property tax pursuant to Title LVII of the Revised Code or

a manufactured home tax pursuant to division (C) of this section. (B) The owner of a manufactured or mobile home shall pay real property taxes if either

of the following applies: (1) The manufactured or mobile home acquired situs in the state or ownership in the home

was transferred on or after January 1, 2000, and all of the following apply: (a) The home is affixed to a permanent foundation as defined in division (C)(5) of section 3781.06 of the Revised Code . (b) The home is located on land that is owned by the owner of the home. (c) The certificate of title has been inactivated by the clerk of the court of common

pleas that issued it, pursuant to division (H) of section 4505.11 of the Revised Code . (2) The manufactured or mobile home acquired situs in the state or ownership in the home

was transferred before January 1, 2000, and all of the following apply: (a) The home is affixed to a permanent foundation as defined in division (C)(5) of section 3781.06 of the Revised Code . (b) The home is located on land that is owned by the owner of the home. (c) The owner of the home has elected to have the home taxed as real property and, pursuant

to section 4505.11 of the Revised Code , has surrendered the certificate of title to the auditor of the county containing

the taxing district in which the home has its situs, together with proof that all

taxes have been paid. (d) The county auditor has placed the home on the real property tax list and delivered

the certificate of title to the clerk of the court of common pleas that issued it

and the clerk has inactivated the certificate. (C)(1) Any mobile or manufactured home that is not taxed as real property as provided in

division (B) of this section is subject to an annual manufactured home tax, payable

by the owner, for locating the home in this state.  The tax as levied in this section is for the purpose of supplementing the general

revenue funds of the local subdivisions in which the home has its situs pursuant to

this section. (2) The year for which the manufactured home tax is levied commences on the first day

of January and ends on the following thirty-first day of December.  The state shall have the first lien on any manufactured or mobile home on the list

for the amount of taxes, penalties, and interest charged against the owner of the

home under this section.  The lien of the state for the tax for a year shall attach on the first day of January

to a home that has acquired situs on that date.  The lien for a home that has not acquired situs on the first day of January, but

that acquires situs during the year, shall attach on the next first day of January.  The lien shall continue until the tax, including any penalty or interest, is paid. (3)(a) The situs of a manufactured or mobile home located in this state on the first day

of January is the local taxing district in which the home is located on that date. (b) The situs of a manufactured or mobile home not located in this state on the first

day of January, but located in this state subsequent to that date, is the local taxing

district in which the home is located thirty days after it is acquired or first enters

this state. (4) The tax is collected by and paid to the county treasurer of the county containing

the taxing district in which the home has its situs. (D) The manufactured home tax shall be computed and assessed by the county auditor of

the county containing the taxing district in which the home has its situs as follows: (1) On a home that acquired situs in this state prior to January 1, 2000: (a) By multiplying the assessable value of the home by the tax rate of the taxing district

in which the home has its situs, and deducting from the product thus obtained any

reduction authorized under section 4503.065 of the Revised Code .  The tax levied under this formula shall not be less than thirty-six dollars, unless

the home qualifies for a reduction in assessable value under section 4503.065 of the Revised Code , in which case there shall be no minimum tax and the tax shall be the amount calculated

under this division. (b) The assessable value of the home shall be forty per cent of the amount arrived at

by the following computation: (i) If the cost to the owner, or market value at time of purchase, whichever is greater,

of the home includes the furnishings and equipment, such cost or market value shall

be multiplied according to the following schedule: For the first calendar year in which the home is owned by the current owner x 80% 2nd calendar year x 75% 3rd " x 70% 4th " x 65% 5th " x 60% 6th " x 55% 7th " x 50% 8th " x 45% 9th " x 40% 10th and each year thereafter x 35% The first calendar year means any period between the first day of January and the thirty-first day of December

of the first year. (ii) If the cost to the owner, or market value at the time of purchase, whichever is greater,

of the home does not include the furnishings and equipment, such cost or market value

shall be multiplied according to the following schedule: For the first calendar year in which the home is owned by the current owner x 95% 2nd calendar year x 90% 3rd " x 85% 4th " x 80% 5th " x 75% 6th " x 70% 7th " x 65% 8th " x 60% 9th " x 55% 10th and each year thereafter x 50% The first calendar year means any period between the first day of January and the thirty-first day of December

of the first year. (2) On a home in which ownership was transferred or that first acquired situs in this

state on or after January 1, 2000: (a) By multiplying the assessable value of the home by the effective tax rate, as defined

in section 323.08 of the Revised Code , for residential real property of the taxing district in which the home has its situs,

and deducting from the product thus obtained the reductions required or authorized

under section 319.302 , 319.303 , 319.304 , or 4503.065 or division (B) of section 323.152 of the Revised Code . (b) The assessable value of the home shall be thirty-five per cent of its true value

as determined under division (L) of this section. (3) On or before the fifteenth day of January each year, the county auditor shall record

the assessable value and the amount of tax on the manufactured or mobile home on the

tax list and deliver a duplicate of the list to the county treasurer.  In the case of an emergency as defined in section 323.17 of the Revised Code , the tax commissioner, by journal entry, may extend the times for delivery of the

duplicate for an additional fifteen days upon receiving a written application from

the county auditor regarding an extension for the delivery of the duplicate, or from

the county treasurer regarding an extension of the time for the billing and collection

of taxes.  The application shall contain a statement describing the emergency that will cause

the unavoidable delay and must be received by the tax commissioner on or before the

last day of the month preceding the day delivery of the duplicate is otherwise required.  When an extension is granted for delivery of the duplicate, the time period for

payment of taxes shall be extended for a like period of time.  When a delay in the closing of a tax collection period becomes unavoidable, the

tax commissioner, upon application by the county auditor and county treasurer, may

order the time for payment of taxes to be extended if the tax commissioner determines

that penalties have accrued or would otherwise accrue for reasons beyond the control

of the taxpayers of the county.  The order shall prescribe the final extended date for payment of taxes for that

collection period. (4) After January 1, 1999, the owner of a manufactured or mobile home taxed pursuant

to division (D)(1) of this section may elect to have the home taxed pursuant to division

(D)(2) of this section by filing a written request with the county auditor of the

taxing district in which the home is located on or before the first day of December

of any year.  Upon the filing of the request, the county auditor shall determine whether all taxes

levied under division (D)(1) of this section have been paid, and if those taxes have

been paid, the county auditor shall tax the manufactured or mobile home pursuant to

division (D)(2) of this section commencing in the next tax year. (5) A manufactured or mobile home that acquired situs in this state prior to January

1, 2000, shall be taxed pursuant to division (D)(2) of this section if no manufactured

home tax had been paid for the home and the home was not exempted from taxation pursuant

to division (E) of this section for the year for which the taxes were not paid. (6)(a) Immediately upon receipt of any manufactured home tax duplicate from the county auditor,

but not less than twenty days prior to the last date on which the first one-half taxes

may be paid without penalty as prescribed in division (F) of this section, the county

treasurer shall cause to be prepared and mailed or delivered to each person charged

on that duplicate with taxes, or to an agent designated by such person, the tax bill

prescribed by the tax commissioner under division (D)(7) of this section.  When taxes are paid by installments, the county treasurer shall mail or deliver

to each person charged on such duplicate or the agent designated by that person a

second tax bill showing the amount due at the time of the second tax collection.  The second half tax bill shall be mailed or delivered at least twenty days prior

to the close of the second half tax collection period.  A change in the mailing address, electronic mail address, or telephone number of

any tax bill shall be made in writing to the county treasurer.  Failure to receive a bill required by this section does not excuse failure or delay

to pay any taxes shown on the bill or, except as provided in division (B)(1) of section 5715.39 of the Revised Code , avoid any penalty, interest, or charge for such delay. A policy adopted by a county treasurer under division (A)(2) of section 323.13 of the Revised Code shall also allow any person required to receive a tax bill under division (D)(6)(a)

of this section to request electronic delivery of that tax bill in the same manner.  A person may rescind such a request in the same manner as a request made under division (A)(2) of section 323.13 of the Revised Code .  The request shall terminate upon a change in the name of the person charged with

the taxes pursuant to section 4503.061 of the Revised Code . (b) After delivery of the copy of the delinquent manufactured home tax list under division

(H) of this section, the county treasurer may prepare and mail to each person in whose

name a home is listed an additional tax bill showing the total amount of delinquent

taxes charged against the home as shown on the list.  The tax bill shall include a notice that the interest charge prescribed by division

(G) of this section has begun to accrue. (7) Each tax bill prepared and mailed or delivered under division (D)(6) of this section

shall be in the form and contain the information required by the tax commissioner.  The commissioner may prescribe different forms for each county and may authorize

the county auditor to make up tax bills and tax receipts to be used by the county

treasurer.  The tax bill shall not contain or be mailed or delivered with any information or

material that is not required by this section or that is not authorized by section 321.45 of the Revised Code or by the tax commissioner.  In addition to the information required by the commissioner, each tax bill shall

contain the following information: (a) The taxes levied and the taxes charged and payable against the manufactured or mobile

home; (b) The following notice:  “Notice:  If the taxes are not paid within sixty days after

the county auditor delivers the delinquent manufactured home tax list to the county

treasurer, you and your home may be subject to collection proceedings for tax delinquency.”

Failure to provide such notice has no effect upon the validity of any tax judgment

to which a home may be subjected. (c) In the case of manufactured or mobile homes taxed under division (D)(2) of this section,

the following additional information: (i) The effective tax rate.  The words “effective tax rate” shall appear in boldface type. (ii) The following notice:  “Notice:  If the taxes charged against this home have been

reduced by the 2-1/2 per cent tax reduction for residences occupied by the owner but

the home is not a residence occupied by the owner, the owner must notify the county

auditor's office not later than March 31 of the year for which the taxes are due.  Failure to do so may result in the owner being convicted of a fourth degree misdemeanor,

which is punishable by imprisonment up to 30 days, a fine up to $250, or both, and

in the owner having to repay the amount by which the taxes were erroneously or illegally

reduced, plus any interest that may apply. If the taxes charged against this home have not been reduced by the 2-1/2 per cent

tax reduction and the home is a residence occupied by the owner, the home may qualify

for the tax reduction.  To obtain an application for the tax reduction or further information, the owner

may contact the county auditor's office at __________ (insert the address and telephone

number of the county auditor's office).” (E)(1) A manufactured or mobile home is not subject to this section when any of the following

applies: (a) It is taxable as personal property pursuant to section 5709.01 of the Revised Code .  Any manufactured or mobile home that is used as a residence shall be subject to

this section and shall not be taxable as personal property pursuant to section 5709.01 of the Revised Code . (b) It bears a license plate issued by any state other than this state unless the home

is in this state in excess of an accumulative period of thirty days in any calendar

year. (c) The annual tax has been paid on the home in this state for the current year. (d) The tax commissioner has determined, pursuant to section 5715.27 of the Revised Code , that the property is exempt from taxation, or would be exempt from taxation under

Chapter 5709. of the Revised Code if it were classified as real property. (2) A travel trailer or park trailer, as these terms are defined in section 4501.01 of the Revised Code , is not subject to this section if it is unused or unoccupied and stored at the owner's

normal place of residence or at a recognized storage facility. (3) A travel trailer or park trailer, as these terms are defined in section 4501.01 of the Revised Code , is subject to this section and shall be taxed as a manufactured or mobile home if

it has a situs longer than thirty days in one location and is connected to existing

utilities, unless either of the following applies: (a) The situs is in a state facility or a camping or park area as defined in division (C) , (Q) , (S) , or (V) of section 3729.01 of the Revised Code . (b) The situs is in a camping or park area that is a tract of land that has been limited

to recreational use by deed or zoning restrictions and subdivided for sale of five

or more individual lots for the express or implied purpose of occupancy by either

self-contained recreational vehicles as defined in division (T) of section 3729.01 of the Revised Code or by dependent recreational vehicles as defined in division (D) of section 3729.01 of the Revised Code . (F) Except as provided in division (D)(3) of this section, the manufactured home tax

is due and payable as follows: (1) When a manufactured or mobile home has a situs in this state, as provided in this

section, on the first day of January, one-half of the amount of the tax is due and

payable on or before the first day of March and the balance is due and payable on

or before the thirty-first day of July.  At the option of the owner of the home, the tax for the entire year may be paid

in full on the first day of March. (2) When a manufactured or mobile home first acquires a situs in this state after the

first day of January, no tax is due and payable for that year. (G)(1)(a) Except as otherwise provided in division (G)(1)(b) of this section, if one-half of

the current taxes charged under this section against a manufactured or mobile home,

together with the full amount of any delinquent taxes, are not paid on or before the

first day of March in that year, or on or before the last day for such payment as

extended pursuant to section 4503.063 of the Revised Code , a penalty of ten per cent shall be charged against the unpaid balance of such half

of the current taxes.  If the total amount of all such taxes is not paid on or before the thirty-first

day of July, next thereafter, or on or before the last day for payment as extended

pursuant to section 4503.063 of the Revised Code , a like penalty shall be charged on the balance of the total amount of the unpaid

current taxes. (b) After a valid delinquent tax contract that includes unpaid current taxes from a first-half

collection period described in division (F) of this section has been entered into

under section 323.31 of the Revised Code , no ten per cent penalty shall be charged against such taxes after the second-half

collection period while the delinquent tax contract remains in effect.  On the day a delinquent tax contract becomes void, the ten per cent penalty shall

be charged against such taxes and shall equal the amount of penalty that would have

been charged against unpaid current taxes outstanding on the date on which the second-half

penalty would have been charged thereon under division (G)(1)(a) of this section if

the contract had not been in effect. (2)(a) On the first day of the month following the last day the second installment of taxes

may be paid without penalty beginning in 2000, interest shall be charged against and

computed on all delinquent taxes other than the current taxes that became delinquent

taxes at the close of the last day such second installment could be paid without penalty.  The charge shall be for interest that accrued during the period that began on the

preceding first day of December and ended on the last day of the month that included

the last date such second installment could be paid without penalty.  The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code and shall be entered as a separate item on the delinquent manufactured home tax list

compiled under division (H) of this section. (b) On the first day of December beginning in 2000, the interest shall be charged against

and computed on all delinquent taxes.  The charge shall be for interest that accrued during the period that began on the

first day of the month following the last date prescribed for the payment of the second

installment of taxes in the current year and ended on the immediately preceding last

day of November.  The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code and shall be entered as a separate item on the delinquent manufactured home tax list. (c) After a valid undertaking has been entered into for the payment of any delinquent

taxes, no interest shall be charged against such delinquent taxes while the undertaking

remains in effect in compliance with section 323.31 of the Revised Code .  If a valid undertaking becomes void, interest shall be charged against the delinquent

taxes for the periods that interest was not permitted to be charged while the undertaking

was in effect.  The interest shall be charged on the day the undertaking becomes void and shall

equal the amount of interest that would have been charged against the unpaid delinquent

taxes outstanding on the dates on which interest would have been charged thereon under

divisions (G)(1) and (2) of this section had the undertaking not been in effect. (3) If the full amount of the taxes due at either of the times prescribed by division

(F) of this section is paid within ten days after such time, the county treasurer

shall waive the collection of and the county auditor shall remit one-half of the penalty

provided for in this division for failure to make that payment by the prescribed time. (4) The treasurer shall compile and deliver to the county auditor a list of all tax payments

the treasurer has received as provided in division (G)(3) of this section.  The list shall include any information required by the auditor for the remission

of the penalties waived by the treasurer.  The taxes so collected shall be included in the settlement next succeeding the settlement

then in process. (H)(1) The county auditor shall compile annually a “delinquent manufactured home tax list”

consisting of homes the county treasurer's records indicate have taxes that were not

paid within the time prescribed by divisions (D)(3) and (F) of this section, have

taxes that remain unpaid from prior years, or have unpaid tax penalties or interest

that have been assessed. (2) Within thirty days after the settlement under division (H)(2) of section 321.24 of the Revised Code , the county auditor shall deliver a copy of the delinquent manufactured home tax

list to the county treasurer.  The auditor shall update and publish the delinquent manufactured home tax list annually

in the same manner as delinquent real property tax lists are published.  The county auditor may apportion the cost of publishing the list among taxing districts

in proportion to the amount of delinquent manufactured home taxes so published that

each taxing district is entitled to receive upon collection of those taxes, or the

county auditor may charge the owner of a home on the list a flat fee established under section 319.54 of the Revised Code for the cost of publishing the list and, if the fee is not paid, may place the fee

upon the delinquent manufactured home tax list as a lien on the listed home, to be

collected as other manufactured home taxes. (3) When taxes, penalties, or interest are charged against a person on the delinquent

manufactured home tax list and are not paid within sixty days after the list is delivered

to the county treasurer, the county treasurer shall, in addition to any other remedy

provided by law for the collection of taxes, penalties, and interest, enforce collection

of such taxes, penalties, and interest by civil action in the name of the treasurer

against the owner for the recovery of the unpaid taxes following the procedures for

the recovery of delinquent real property taxes in sections 323.25 to 323.28 of the Revised Code .  The action may be brought in municipal or county court, provided the amount charged

does not exceed the monetary limitations for original jurisdiction for civil actions

in those courts. It is sufficient, having made proper parties to the suit, for the county treasurer

to allege in the treasurer's bill of particulars or petition that the taxes stand

chargeable on the books of the county treasurer against such person, that they are

due and unpaid, and that such person is indebted in the amount of taxes appearing

to be due the county.  The treasurer need not set forth any other matter relating thereto.  If it is found on the trial of the action that the person is indebted to the state,

judgment shall be rendered in favor of the county treasurer prosecuting the action.  The judgment debtor is not entitled to the benefit of any law for stay of execution

or exemption of property from levy or sale on execution in the enforcement of the

judgment. Upon the filing of an entry of confirmation of sale or an order of forfeiture in a

proceeding brought under this division, title to the manufactured or mobile home shall

be in the purchaser.  The clerk of courts shall issue a certificate of title to the purchaser upon presentation

of proof of filing of the entry of confirmation or order and, in the case of a forfeiture,

presentation of the county auditor's certificate of sale. (I) The total amount of taxes collected shall be distributed in the following manner:

 four per cent shall be allowed as compensation to the county auditor for the county

auditor's service in assessing the taxes;  two per cent shall be allowed as compensation

to the county treasurer for the services the county treasurer renders as a result

of the tax levied by this section.  Such amounts shall be paid into the county treasury, to the credit of the county

general revenue fund, on the warrant of the county auditor.  Fees to be paid to the credit of the real estate assessment fund shall be collected

pursuant to division (C) of section 319.54 of the Revised Code and paid into the county treasury, on the warrant of the county auditor.  The balance of the taxes collected shall be distributed among the taxing subdivisions

of the county in which the taxes are collected and paid in the same proportions that

the amount of manufactured home tax levied by each taxing subdivision of the county

in the current tax year bears to the amount of such tax levied by all such subdivisions

in the county in the current tax year.  The taxes levied and revenues collected under this section shall be in lieu of any

general property tax and any tax levied with respect to the privilege of using or

occupying a manufactured or mobile home in this state except as provided in sections 4503.04 and 5741.02 of the Revised Code . (J) An agreement to purchase or a bill of sale for a manufactured home shall show whether

or not the furnishings and equipment are included in the purchase price. (K) If the county treasurer and the county prosecuting attorney agree that an item charged

on the delinquent manufactured home tax list is uncollectible, they shall certify

that determination and the reasons to the county board of revision.  If the board determines the amount is uncollectible, it shall certify its determination

to the county auditor, who shall strike the item from the list. (L)(1) The county auditor shall appraise at its true value any manufactured or mobile home

in which ownership is transferred or which first acquires situs in this state on or

after January 1, 2000, and any manufactured or mobile home the owner of which has

elected, under division (D)(4) of this section, to have the home taxed under division

(D)(2) of this section.  The true value shall include the value of the home, any additions, and any fixtures,

but not any furnishings in the home.  In determining the true value of a manufactured or mobile home, the auditor shall

consider all facts and circumstances relating to the value of the home, including

its age, its capacity to function as a residence, any obsolete characteristics, and

other factors that may tend to prove its true value. (2)(a) If a manufactured or mobile home has been the subject of an arm's length sale between

a willing seller and a willing buyer within a reasonable length of time prior to the

determination of true value, the county auditor shall consider the sale price of the

home to be the true value for taxation purposes. (b) The sale price in an arm's length transaction between a willing seller and a willing

buyer shall not be considered the true value of the home if either of the following

occurred after the sale: (i) The home has lost value due to a casualty. (ii) An addition or fixture has been added to the home. (3) The county auditor shall have each home viewed and appraised at least once in each

six-year period in the same year in which real property in the county is appraised

pursuant to Chapter 5713. of the Revised Code, and shall update the appraised values

in the third calendar year following the appraisal.  The person viewing or appraising a home may enter the home to determine by actual

view any additions or fixtures that have been added since the last appraisal.  In conducting the appraisals and establishing the true value, the auditor shall

follow the procedures set forth for appraising real property in sections 5713.01 and 5713.03 of the Revised Code . (4) The county auditor shall place the true value of each home on the manufactured home

tax list upon completion of an appraisal. (5)(a) If the county auditor changes the true value of a home, the auditor shall notify

the owner of the home in writing, delivered by mail or in person.  The notice shall be given at least thirty days prior to the issuance of any tax

bill that reflects the change.  Failure to receive the notice does not invalidate any proceeding under this section. (b) Any owner of a home or any other person or party that would be authorized to file

a complaint under division (A) of section 5715.19 of the Revised Code if the home was real property may file a complaint against the true value of the

home as appraised under this section.  The complaint shall be filed with the county auditor on or before the thirty-first

day of March of the current tax year or the date of closing of the collection for

the first half of manufactured home taxes for the current tax year, whichever is later.  The auditor shall present to the county board of revision all complaints filed with

the auditor under this section.  The board shall hear and investigate the complaint and may take action on it as

provided under sections 5715.11 to 5715.19 of the Revised Code . (c) If the county board of revision determines, pursuant to a complaint against the valuation

of a manufactured or mobile home filed under this section, that the amount of taxes,

assessments, or other charges paid was in excess of the amount due based on the valuation

as finally determined, then the overpayment shall be refunded in the manner prescribed

in section 5715.22 of the Revised Code . (d) Payment of all or part of a tax under this section for any year for which a complaint

is pending before the county board of revision does not abate the complaint or in

any way affect the hearing and determination thereof. (M) If the county auditor determines that any tax or other charge or any part thereof

has been erroneously charged as a result of a clerical error as defined in section 319.35 of the Revised Code , the county auditor shall call the attention of the county board of revision to the

erroneous charges.  If the board finds that the taxes or other charges have been erroneously charged

or collected, it shall certify the finding to the auditor.  Upon receipt of the certification, the auditor shall remove the erroneous charges

on the manufactured home tax list or delinquent manufactured home tax list in the

same manner as is prescribed in section 319.35 of the Revised Code for erroneous charges against real property, and refund any erroneous charges that

have been collected, with interest, in the same manner as is prescribed in section 319.36 of the Revised Code for erroneous charges against real property. (N) As used in this section and section 4503.061 of the Revised Code : (1) “ Manufactured home taxes ” includes taxes, penalties, and interest charged under division (C) or (G) of this

section and any penalties charged under division (G) or (H)(5) of section 4503.061 of the Revised Code . (2) “ Current taxes ” means all manufactured home taxes charged against a manufactured or mobile home

that have not appeared on the manufactured home tax list for any prior year.  Current taxes become delinquent taxes if they remain unpaid after the last day prescribed

for payment of the second installment of current taxes without penalty, whether or

not they have been certified delinquent. (3) “ Delinquent taxes ” means: (a) Any manufactured home taxes that were charged against a manufactured or mobile home

for a prior year, including any penalties or interest charged for a prior year and

the costs of publication under division (H)(2) of this section, and that remain unpaid; (b) Any current manufactured home taxes charged against a manufactured or mobile home

that remain unpaid after the last day prescribed for payment of the second installment

of current taxes without penalty, whether or not they have been certified delinquent,

including any penalties or interest and the costs of publication under division (H)(2)

of this section.