As Passed by the House 1
122nd General Assembly 4
Regular Session Am. Sub. H. B. No. 350 5
1997-1998 6
REPRESENTATIVES STAPLETON-GARCIA-OLMAN-VAN VYVEN-MOTTLEY- 8
SULZER-TERWILLEGER-SCHULER-CORBIN-LEWIS-OPFER-BENDER- 9
REID-O'BRIEN-LOGAN-MAIER-OGG-AMSTUTZ-PATTON- 10
JACOBSON-MILLER-JONES 11
13
A B I L L
To amend sections 323.13 and 323.134 of the Revised 14
Code to require that the county treasurer provide 15
a real property tax bill or the information from 16
the tax bill to property owners whose taxes are 17
paid by a financial institution by agreement with 18
the treasurer, either on the treasurer's own 19
initiative or at the request of the property 20
owner.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 22
Section 1. That sections 323.13 and 323.134 of the Revised 24
Code be amended to read as follows: 25
Sec. 323.13. (A) Except as provided in section 323.134 of 34
the Revised Code, immediately upon receipt of any tax duplicate 35
from the county auditor, but not less than twenty days prior to 36
the last date on which the first one-half taxes may be paid 37
without penalty as prescribed in section 323.12 or 323.17 of the 38
Revised Code, the county treasurer shall cause to be prepared and 39
mailed or delivered to each person charged on such duplicate with 40
taxes or to an agent designated by such person, the tax bill 41
prescribed by the TAX commissioner of tax equalization under 42
section 323.131 of the Revised Code. When taxes are paid by 44
installments, the county treasurer ALSO shall mail or deliver to 45
each EVERY person charged on such duplicate or the agent 46
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designated by such person, a second tax bill showing the amount 47
due at the time of the second tax collection. The second-half 48
tax bill shall be mailed or delivered at least twenty days prior 49
to the close of the second-half tax collection period. 50
After delivery of the delinquent land duplicate as 52
prescribed in section 5721.011 of the Revised Code, the county 53
treasurer may prepare and mail to each person in whose name 54
property therein is listed an additional tax bill showing the 55
total amount of delinquent taxes appearing on such duplicate 56
against such property. The tax bill shall include a notice that 57
the interest charge prescribed by division (B) of section 323.121 58
of the Revised Code has begun to accrue. 59
A change in the mailing address of any tax bill shall be 61
made in writing to the county treasurer. 62
Upon certification by the county auditor of the 64
apportionment of taxes following the transfer of a part of a 65
tract or lot of real estate, and upon request by the owner of any 66
transferred or remaining part of such tract or parcel, the 67
treasurer shall cause to be prepared and mailed or delivered to 68
such owner a tax bill for the taxes allocated to his SUCH OWNER'S 70
part, together with the penalties, interest, and other charges. 71
Failure to receive any bill required by this section does 73
not excuse failure or delay to pay any taxes shown on such bill 74
or, except as provided in division (A) of section 5715.39 of the 75
Revised Code, avoid any penalty, interest, or charge for such 76
delay. 77
(B) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (C) OF THIS 79
SECTION, WITHIN THIRTY DAYS AFTER THE DAY THE FIRST-HALF AND 80
SECOND-HALF INSTALLMENTS OF TAXES ARE DUE UNDER SECTION 323.12 OR 81
AS EXTENDED UNDER SECTION 323.17 OF THE REVISED CODE, THE COUNTY 83
TREASURER SHALL PROVIDE WITHOUT CHARGE, AT THE REQUEST OF THE
PROPERTY OWNER, A TAX BILL OR A FORM CONTAINING SUBSTANTIALLY THE 85
SAME INFORMATION AS THE TAX BILL, TO A PROPERTY OWNER WHOSE 86
PROPERTY TAXES ARE PAID THROUGH AN INFORMATION EXCHANGE AGREEMENT 87
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UNDER SECTION 323.134 OF THE REVISED CODE. IF THE REQUEST COMES 89
TO THE TREASURER AFTER THE THIRTY DAYS HAVE ELAPSED, THE
TREASURER SHALL PROVIDE THE TAX BILL OR A FORM CONTAINING 90
SUBSTANTIALLY THE SAME INFORMATION AS THE TAX BILL, BUT MAY 91
CHARGE THE OWNER MAKING THE REQUEST NO MORE THAN THREE DOLLARS TO 92
COVER THE COST OF PROVIDING THAT BILL OR FORM.
(C) IN LIEU OF FOLLOWING THE PROCEDURE DESCRIBED IN 94
DIVISION (B) OF THIS SECTION, THE TREASURER MAY MAIL A TAX BILL 95
OR A FORM CONTAINING SUBSTANTIALLY THE SAME INFORMATION AS THE 96
TAX BILL, TO EACH PERSON WHOSE PROPERTY TAXES ARE PAID THROUGH AN 97
INFORMATION EXCHANGE AGREEMENT UNDER SECTION 323.134 OF THE 98
REVISED CODE.
Sec. 323.134. As used in this section, "financial 107
institution" means a bank as defined in section 1101.01 of the 108
Revised Code, a building and loan association as defined in 109
section 1151.01 of the Revised Code, or any other person 110
regularly engaging in the business of making or brokering 111
residential mortgage loans on security located in this state. 112
The county treasurer may request any financial institution 114
to enter into an agreement with the treasurer for information 115
exchanges limited exclusively to the purpose of real property tax 116
billing and payment, including, but not limited to, the sharing 117
of information that is part of a data processing system. With 118
the approval of the county automatic data processing board or, if 119
the county has no board, with the approval of the county auditor, 120
the county treasurer may enter such an agreement with any 121
consenting financial institution. Where such an agreement 122
enables the treasurer to collect the proper amounts of such taxes 123
due without preparing and sending the A tax bills required by 125
section 323.13 of the Revised Code BILL TO THE FINANCIAL
INSTITUTION, the treasurer need not prepare and send such bills A 127
TAX BILL TO THE FINANCIAL INSTITUTION for any entries of real
property upon which taxes are properly computed and paid by the 128
use of such information exchange. 129
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Section 2. That existing sections 323.13 and 323.134 of 131
the Revised Code are hereby repealed. 132