Ohio § 709.19

§ 709.19.

(A) As used in this section: (1) “ International airport ” means any airport that is: (a) Designated as an international airport or a landing rights airport by the United

States secretary of the treasury; (b) Owned and operated by a municipal corporation; (c) An unincorporated area not contiguous to the municipal corporation that owns it. (2) “ Commercial ,” “ industrial ,” “ residential ,” and “ retail ,” in relation to property, mean property classified as such by the tax commissioner

for the purposes of valuing property for taxation, except that “commercial,” in relation

to property, does not include any property classified as “retail.” (B) If unincorporated territory is annexed to a municipal corporation and excluded from

a township under section 503.07 of the Revised Code , upon exclusion of that territory, the municipal corporation that annexed the territory

shall make payments to the township from which the territory was annexed only as provided

in this section, except that, if the legislative authority of the municipal corporation

enters into an agreement under section 701.07 , 709.191 , or 709.192 of the Revised Code with the township from which the territory was annexed that makes alternate provisions

regarding payments by the municipal corporation, then the payment provisions in that

agreement shall apply in lieu of the provisions of this section. (C)(1) Except as provided in division (C)(2) of this section, the municipal corporation

that annexed the territory shall make the following payments to the township from

which the territory was annexed with respect to commercial and industrial real, personal,

and public utility property taxes using the property valuation for the year that the

payment is due: (a) In the first through third years following the annexation and exclusion of the territory

from the township, eighty per cent of the township taxes in the annexed territory

that would have been due the township for commercial and industrial real, personal,

and public utility property taxes if no annexation had occurred; (b) In the fourth and fifth years following the annexation and the exclusion of the territory

from the township, sixty-seven and one-half per cent of the township taxes in the

annexed territory that would have been due the township for commercial and industrial

real, personal, and public utility property taxes if no annexation had occurred; (c) In the sixth and seventh years following the annexation and exclusion of the territory

from the township, sixty-two and one-half per cent of the township taxes in the annexed

territory that would have been due the township for commercial and industrial real,

personal, and public utility property taxes if no annexation had occurred; (d) In the eighth and ninth years following the annexation and exclusion of the territory

from the township, fifty-seven and one-half per cent of the township taxes in the

annexed territory that would have been due the township for commercial and industrial

real, personal, and public utility property taxes if no annexation had occurred; (e) In the tenth through twelfth years following the annexation and exclusion of the

territory from the township, forty-two and one-half per cent of the township taxes

in the annexed territory that would have been due the township for commercial and

industrial real, personal, and public utility property taxes if no annexation had

occurred. (2) If there has been an exemption by the municipal corporation of commercial and industrial

real, personal, or public utility property taxes pursuant to section 725.02 , 1728.10 , 3735.67 , 5709.40 , 5709.41 , 5709.45 , 5709.62 , or 5709.88 of the Revised Code , there shall be no reduction in the payments owed to the township due to that exemption.  The municipal corporation shall make payments to the township under division (C)(1)

of this section, calculated as if the exemption had not occurred. (D) The municipal corporation that annexed the territory shall make the following payments

to the township from which the territory was annexed with respect to residential and

retail real property taxes using the property valuation for the year that the payment

is due: (1) In the first through third years following the annexation and exclusion of the territory

from the township, eighty per cent of the township taxes in the annexed territory

that would have been due the township for residential and retail real property taxes

if no annexation had occurred; (2) In the fourth and fifth years following the annexation and exclusion of the territory

from the township, fifty-two and one-half per cent of the township taxes in the annexed

territory that would have been due the township for residential and retail real property

taxes if no annexation had occurred; (3) In the sixth through tenth years following the annexation and exclusion of the territory

from the township, forty per cent of the township taxes in the annexed territory that

would have been due the township for residential and retail real property taxes if

no annexation had occurred; (4) In the eleventh and twelfth years following the annexation and exclusion of the territory

from the township, twenty-seven and one-half per cent of the township taxes in the

annexed territory that would have been due the township for residential and retail

real property taxes if no annexation had occurred. (E) If, pursuant to division (F) of this section, a municipal corporation annexes an

international airport that it owns, the municipal corporation shall pay the township

one hundred per cent of the township taxes in the annexed territory that would have

been due the township if no annexation had occurred for each of the twenty-five years

following the annexation. (F)(1) Notwithstanding any other provision of this chapter, a board of county commissioners

may authorize a municipal corporation to annex an international airport that the municipal

corporation owns.  Unless a contract is entered into pursuant to division (F)(2) of this section, any

municipal corporation that annexes an international airport under this division shall

make payments to the township from which the international airport is annexed, in

the manner provided in division (E) of this section.  No territory annexed pursuant to this division shall be considered part of the municipal

corporation for the purposes of subsequent annexation, except that the board of county

commissioners may authorize subsequent annexation under this division if the board

determines that subsequent annexation is necessary to the continued operation of the

international airport. (2) The chief executive of a municipal corporation that annexes territory pursuant to

this division may enter into a contract with the board of township trustees of the

township that loses the territory whereby the township agrees to provide the annexed

territory with police, fire, or other services it is authorized to provide in exchange

for specified consideration as agreed upon by the board of township trustees and the

chief executive.  In no instance shall the consideration received by the township be less than the

payments that would be required under division (F)(1) of this section if no contract

were entered into.