Ohio § 5709.21

§ 5709.21.

(A) As used in this section: (1) “ Exclusive property ” means real and personal property that is installed, used, and necessary for the

operation of an exempt facility, and that is not auxiliary property unless the auxiliary

property exempt cost equals or exceeds eighty-five per cent of the total cost of the

property. (2) “ Auxiliary property ” means personal property installed, used, and necessary for the operation of an exempt

facility that is also used in other operations of the business other than an exempt

facility purpose described in section 5709.20 of the Revised Code .  “Auxiliary property” does not include property with an auxiliary property exempt

cost that is less than or equal to fifteen per cent of the total cost of such property. (3) “ Auxiliary property exempt cost ” means the cost of auxiliary property calculated as follows: (a) If the auxiliary property is used for an exempt facility purpose for discrete periods

of time, the exempt cost shall be determined by the ratio of time the auxiliary property

is in use in such exempt capacity to the total time it is in use.  Division (A)(3)(a) of this section does not apply if the property is concurrently

used for an exempt facility purpose and a nonexempt facility purpose. (b) The applicant has the burden of proving the exempt cost of all auxiliary property

not described in division (A)(3)(a) of this section. (c) Any cost related to an expansion of the commercial or industrial site that is not

related to the operation of the exempt facility shall not be included as an auxiliary

exempt cost under division (A)(3) of this section. (B) Application for an exempt facility certificate shall be filed with the tax commissioner

in such manner and in such form as prescribed by the tax commissioner.  The application shall contain plans and specifications of the property, including

all materials incorporated or to be incorporated therein and their associated costs,

and a descriptive list of all equipment acquired or to be acquired by the applicant

for the exempt facility and its associated cost.  If the commissioner finds that the property was designed primarily as an exempt

facility and is suitable and reasonably adequate for such purpose and is intended

for such purpose, the commissioner shall enter a finding and issue a certificate to

that effect.  The effective date of the certificate shall be the date the application was made

for such certificate or the date of the construction of the facility, whichever is

earlier. Nothing in this section shall be construed to extend the time period to file, to keep

the time period to file open, or supersede the requirement of filing a tax refund

or other tax reduction request in the manner and within the time prescribed by law. (C)(1) Except as provided in division (C)(2) of this section, the certificate shall permit

tax exemption pursuant to section 5709.25 of the Revised Code only for that portion of such exempt facility that is exclusive property used for

a purpose enumerated in section 5709.20 of the Revised Code . (2) Auxiliary property shall be permitted a partial tax exemption under section 5709.25 of the Revised Code , but only to the extent allowed pursuant to division (A)(3) of this section. (D) The tax commissioner may allow an applicant to file one application that applies

to more than one exempt facility that are the same or substantially similar, so long

as such facilities are located within the same county.