Ohio § 4503.0610
Full text of Ohio Ohio Revised Code § 4503.0610, with citation guidance and answers to common questions.
§ 4503.0610.
(A) If a board of county commissioners adopts a resolution granting a partial real property
tax exemption under section 323.158 of the Revised Code , it also shall adopt a resolution under this section granting a partial manufactured
home tax exemption. The partial exemption shall take the form of a reduction each year in the manufactured
home tax charged against each manufactured home in the county under section 4503.06 of the Revised Code , by the same percentage by which real property taxes were reduced for the preceding
year in the resolution adopted under section 323.158 of the Revised Code . Upon adopting the resolution under this section, the board shall certify copies
of it to the county auditor and the tax commissioner. (B) After complying with sections 319.303 , 319.304 , 4503.06 , and 4503.065 of the Revised Code , the county auditor shall reduce the remaining sum to be levied against a manufactured
home by the percentage called for in the resolution adopted under division (A) of
this section. The auditor shall certify the amount of tax remaining after the reduction to the
county treasurer for collection as the manufactured home tax charged and payable on
the manufactured home. (C) For each tax year, the county auditor shall certify to the board of county commissioners
the total amount by which manufactured home taxes are reduced under this section. At the time of each semi-annual distribution of manufactured home taxes in the county,
the board shall pay to the auditor one-half of that total amount. Upon receipt of the payment, the auditor shall distribute it among the various taxing
districts in the county as though it had been levied and collected as manufactured
home taxes. The board shall make the payment from the county general fund or from any other
county revenue that may be used for that purpose. (D) If a board of county commissioners repeals a resolution adopted under section 323.158 of the Revised Code , it also shall repeal the resolution adopted under this section.
Frequently Asked Questions About Ohio § 4503.0610
What does Ohio Revised Code § 4503.0610 cover?
Section 4503.0610 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 4503.0610?
A common citation format is "Ohio Revised Code § 4503.0610" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 4503.0610 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.