Ohio Code § 4503.0610
Ohio Code § 4503.0610. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4503.0610
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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