Ohio Code § 5715.27

§ 5715.27.

(A)(1) Except as provided in division (A)(2) of this section and in section 3735.67 of the Revised Code , the owner, a vendee in possession under a purchase agreement or a land contract,

the beneficiary of a trust, or a lessee for an initial term of not less than thirty

years of any property may file an application with the tax commissioner, on forms

prescribed by the commissioner, requesting that such property be exempted from taxation

and that taxes, interest, and penalties be remitted as provided in division (C) of section 5713.08 of the Revised Code . (2) If the property that is the subject of the application for exemption is any of the

following, the application shall be filed with the county auditor of the county in

which the property is listed for taxation: (a) A public road or highway; (b) Property belonging to the federal government of the United States; (c) Additions or other improvements to an existing building or structure that belongs

to the state or a political subdivision, as defined in section 5713.081 of the Revised Code , and that is exempted from taxation as property used exclusively for a public purpose; (d) Pre-residential development property that is exempted from taxation pursuant to section 5709.56 of the Revised Code . (B)(1) The board of education of any school district may request the tax commissioner or

county auditor to provide it with notification of applications for exemption from

taxation for property located within that district.  If so requested, and except as provided in division (B)(2) of this section, the

commissioner or auditor shall send to the board on a monthly basis reports that contain

sufficient information to enable the board to identify each property that is the subject

of an exemption application, including, but not limited to, the name of the property

owner or applicant, the address of the property, and the auditor's parcel number.  The commissioner or auditor shall mail the reports by the fifteenth day of the month

following the end of the month in which the commissioner or auditor receives the applications

for exemption. (2) A county auditor shall not provide a board of education with notification of an application

for exemption from taxation for pre-residential development property filed pursuant

to section 5709.56 of the Revised Code . (C) A board of education that has requested notification under division (B)(1) of this

section may, with respect to any application for exemption of property located in

the district and included in the commissioner's or auditor's most recent report provided

under that division, file a statement with the commissioner or auditor and with the

applicant indicating its intent to submit evidence and participate in any hearing

on the application.  The statements shall be filed prior to the first day of the third month following

the end of the month in which that application was docketed by the commissioner or

auditor.  A statement filed in compliance with this division entitles the district to submit

evidence and to participate in any hearing on the property and makes the district

a party for purposes of sections 5717.02 to 5717.04 of the Revised Code in any appeal of the commissioner's or auditor's decision to the board of tax appeals. (D) The commissioner or auditor shall not hold a hearing on or grant or deny an application

for exemption of property in a school district whose board of education has requested

notification under division (B)(1) of this section until the end of the period within

which the board may submit a statement with respect to that application under division

(C) of this section.  The commissioner or auditor may act upon an application at any time prior to that

date upon receipt of a written waiver from each such board of education, or, in the

case of exemptions authorized by section 725.02 , 1728.10 , 5709.40 , 5709.41 , 5709.411 , 5709.45 , 5709.62 , 5709.63 , 5709.632 , 5709.73 , 5709.78 , 5709.84 , or 5709.88 of the Revised Code , upon the request of the property owner.  An auditor may act at any time on an application about which the board of education

is not authorized to receive notice under division (B)(2) of this section.  Failure of a board of education to receive the report required in division (B)(1)

of this section shall not void an action of the commissioner or auditor with respect

to any application.  The commissioner or auditor may extend the time for filing a statement under division

(C) of this section. (E) A complaint may also be filed with the commissioner or auditor by any person, board,

or officer authorized by section 5715.19 of the Revised Code to file complaints with the county board of revision against the continued exemption

of any property granted exemption by the commissioner or auditor under this section

other than pre-residential development property that is exempted from taxation pursuant

to section 5709.56 of the Revised Code . (F) An application for exemption and a complaint against exemption shall be filed prior

to the thirty-first day of December of the tax year for which exemption is requested

or for which the liability of the property to taxation in that year is requested.  The commissioner or auditor shall consider such application or complaint in accordance

with procedures established by the commissioner, determine whether the property is

subject to taxation or exempt therefrom, and, if the commissioner makes the determination,

certify the determination to the auditor.  Upon making the determination or receiving the commissioner's determination, the

auditor shall correct the tax list and duplicate accordingly.  If a tax certificate has been sold under section 5721.32 or 5721.33 of the Revised Code with respect to property for which an exemption has been requested, the tax commissioner

or auditor shall also certify the findings to the county treasurer of the county in

which the property is located. (G) Applications and complaints, and documents of any kind related to applications and

complaints, filed with the tax commissioner or county auditor under this section are

public records within the meaning of section 149.43 of the Revised Code . (H) If the commissioner or auditor determines that the use of property or other facts

relevant to the taxability of property that is the subject of an application for exemption

or a complaint under this section has changed while the application or complaint was

pending, the commissioner or auditor may make the determination under division (F)

of this section separately for each tax year beginning with the year in which the

application or complaint was filed or the year for which remission of taxes under division (C) of section 5713.08 of the Revised Code was requested, and including each subsequent tax year during which the application

or complaint is pending before the commissioner or auditor.