reglab/housing_qa huggingface dataset:
Ohio Rev Code § 4503.063 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.063 | Appointment of Deputies of Auditor and Treasurer.

Effective: April 9, 2001|Latest Legislation:  House Bill 672 - 123rd General Assembly|The county auditor and county treasurer may appoint any suitable residents of the county as their deputies to perform any of the duties required of them by sections 4503.06, 4503.061, and 4503.062 of the Revised Code.The tax commissioner shall prescribe forms which shall contain all relevant information necessary in the collection and payment of the tax and the registration of manufactured and mobile homes, as provided in sections 4503.06 and 4503.061 of the Revised Code, and shall provide such other assistance as necessary to enable the county auditor to administer the tax.The tax commissioner, pursuant to division (D)(3) of section 4503.06 of the Revised Code, may extend the time for payment of the tax.
Ohio Rev Code § 4503.064 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.064 | Homestead Exemption Definitions.

Effective: January 15, 2021|Latest Legislation:  House Bill 17 - 133rd General Assembly|As used in sections 4503.064 to 4503.069 of the Revised Code: (A) "Sixty-five years of age or older" means a person who will be age sixty-five or older in the calendar year following the year of application for reduction in the assessable value of the person's manufactured or mobile home. (B) "Permanently and totally disabled" means that a person other than a disabled veteran has, on the first day of January of the year of application, including late application, for reduction in the assessable value of a manufactured or mobile home, some impairment in body or mind that makes the person unable to work at any substantially remunerative employment which the person is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery therefrom or has been certified as permanently and totally disabled by a state or federal agency having the function of so classifying persons. (C) "Homestead exemption" means the reduction in taxes allowed under division (A) of section 323.152 of the Revised Code for the year in which an application is filed under section 4503.066 of the Revised Code. (D) "Manufactured home" has the meaning given in division (C)(4) of section 3781.06 of the Revised Code, and includes a structure consisting of two manufactured homes that were purchased either together or separately and are combined to form a single dwelling, but does not include a manufactured home that is taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code. (E) "Mobile home" has the meaning given in division (O) of section 4501.01 of the Revised Code and includes a structure consisting of two mobile homes that were purchased together or separately and combined to form a single dwelling, but does not include a mobile home that is taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code. (F) "Late application" means an application filed with an original application under division (A)(3) of section 4503.066 of the Revised Code. (G) "Total income," "disabled veteran," "public service officer," and "killed in the line of duty" have the same meanings as in section 323.151 of the Revised Code.
Ohio Rev Code § 4503.067 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.067 | Certificate of Reduction in Assessable Value.

Effective: April 7, 2009|Latest Legislation:  House Bill 130 - 127th General Assembly|The county auditor shall approve or deny an application for reduction under section 4503.065 of the Revised Code and shall so notify the applicant not later than the first Monday in October. Notification shall be provided on a form prescribed by the tax commissioner. If a person believes that the person's application for reduction in taxes has been improperly denied or is for less than that to which the person is entitled, the person may file an appeal with the county board of revision no later than the thirty-first day of January of the following calendar year. The appeal shall be treated in the same manner as a complaint relating to the valuation or assessment of real property under Chapter 5715. of the Revised Code.
Ohio Rev Code § 4503.068 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.068 | Reimbursing County for Reduction.

Effective: July 17, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|On or before the second Monday in September of each year, the county treasurer shall total the amount by which the manufactured home taxes levied in that year were reduced pursuant to section 4503.065 of the Revised Code, and certify that amount to the tax commissioner. Within ninety days of the receipt of the certification, the commissioner shall provide for payment to the county treasurer, from the general revenue fund, of the amount certified, which shall be credited upon receipt to the county's undivided income tax fund, and an amount equal to two per cent of the amount by which taxes were reduced, which shall be credited upon receipt to the county general fund as a payment, in addition to the fees and charges authorized by sections 319.54 and 321.26 of the Revised Code, to the county auditor and county treasurer for the costs of administering sections 4503.064 to 4503.069 of the Revised Code.  Immediately upon receipt of funds into the county undivided income tax fund under this section, the county auditor shall distribute the full amount thereof among the taxing districts in the county as though it had been received as taxes under section 4503.06 of the Revised Code from each person for whom taxes were reduced under section 4503.065 of the Revised Code.
Ohio Rev Code § 4503.069 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.069 | Employees to Carry Out Reduction Process.

Effective: March 13, 1987|Latest Legislation:  House Bill 182 - 116th General Assembly|Each county treasurer and county auditor shall employ the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 4503.064 to 4503.069 of the Revised Code.
Ohio Rev Code § 4503.0610 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.0610 | Partial Real Property Tax Exemption.

Effective: September 3, 1996|Latest Legislation:  House Bill 462 - 121st General Assembly|(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 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.
Ohio Rev Code § 4503.0611 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.0611 | Refund or Waiver of Taxes on Injured or Destroyed Manufactured Home.

Effective: October 22, 1997|Latest Legislation:  Senate Bill 123 - 122nd General Assembly|Whenever it is made to appear to the county auditor, by the oath of the owner or one of the owners of a manufactured home, or by the affidavit of two disinterested persons who are residents of the township or municipal corporation in which the manufactured home is or was situated, that the home is subject to taxation for the current year under section 4503.06 of the Revised Code and has been destroyed or injured after the first day of January of the current year, the county auditor shall investigate the matter, and shall refund or waive the payment of the current year's taxes on such home as prescribed by divisions (A) and (B) of this section. The oath or affidavit required by this section shall be filed with the county auditor not later than the thirty-first day of January of the year after the year in which the manufactured home was injured or destroyed.(A) If the auditor determines the injury or destruction occurred during the first half of the calendar year, the auditor shall deduct from the taxes payable on the manufactured home for the current year an amount that, in the county auditor's judgment, bears the same ratio to those taxes as the extent of the injury or destruction bears to the cost or market value of the manufactured home. The auditor shall draw a warrant on the county treasurer to refund that amount. If the taxes have not been paid at the time of the auditor's determination, the auditor may waive the payment of the portion of the tax that would otherwise be refunded under this division.(B) If the auditor determines the injury or destruction occurred during the second half of the calendar year, the auditor shall deduct from the taxes payable on the manufactured home for the current year one-half of the amount that, in the county auditor's judgment, bears the same ratio to those taxes as the extent of the injury or destruction bears to the cost or market value of the manufactured home. The auditor shall draw a warrant on the county treasurer to refund that amount. If the taxes have not been paid at the time of the auditor's determination, the auditor may waive the payment of the portion of the tax that would otherwise be refunded under this division.(C) Taxes refunded under this section shall be paid from the county undivided general property tax fund.
Ohio Rev Code § 4503.07 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.07 | Church Bus Registration Fee.

Effective: July 1, 2017|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A) In lieu of the schedule of rates for commercial cars fixed in section 4503.04 of the Revised Code, the fee shall be ten dollars for each church bus used exclusively to transport members of a church congregation to and from church services or church functions or to transport children and their authorized supervisors to and from any camping function sponsored by a nonprofit, tax-exempt, charitable or philanthropic organization. A church within the meaning of this section is an organized religious group, duly constituted with officers and a board of trustees, regularly holding religious services, and presided over or administered to by a properly accredited ecclesiastical officer, whose name and standing is published in the official publication of the officer's religious group.(B) If an application for registration renewal is not applied for prior to the expiration date of the registration or within thirty days after that date, the registrar or deputy registrar shall collect a fee of ten dollars for the issuance of the vehicle registration, but may waive the fee for good cause shown if the application is accompanied by supporting evidence as the registrar may require. The fee shall be in addition to all other fees established by this section. A deputy registrar shall retain fifty cents of the fee and shall transmit the remaining amount to the registrar at the time and in the manner provided by section 4503.10 of the Revised Code. The registrar shall deposit all moneys received under this division into the public safety - highway purposes fund established in section 4501.06 of the Revised Code.(C) The application for registration of such bus shall be accompanied by the following, as applicable:(1) An affidavit, prescribed by the registrar of motor vehicles and signed by either the senior pastor, minister, priest, or rabbi of the church making application or by the head of the governing body of the church making application, stating that the bus is to be used exclusively to transport members of a church congregation to and from church services or church functions or to transport children and their authorized supervisors to and from any camping function sponsored by a nonprofit, tax-exempt, charitable, or philanthropic organization;(2) A certificate from the state highway patrol stating that the bus involved is safe for operation in accordance with such standards as are prescribed by the state highway patrol if the bus meets either of the following:(a) It originally was designed by the manufacturer to transport sixteen or more passengers, including the driver;(b) It has a gross vehicle weight rating of ten thousand one pounds or more.(D) The form of the license plate and the manner of its attachment to the vehicle shall be prescribed by the registrar.
Ohio Rev Code § 4503.08 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.08 | Determination of Weight and Horsepower.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) The weight of all motor vehicles, except those taxed under sections 4503.042 and 4503.65 of the Revised Code, shall be the weight of the vehicle fully equipped as determined on a standard scale. The weight of any machinery mounted upon or affixed to a motor vehicle and not inherently motor vehicle equipment shall not be included in the determination of the total weight.(B) The horsepower of all vehicles propelled by internal combustion engines shall be computed upon the following formula: square the diameter of the cylinder measured in inches, multiply by the number of cylinders, and divide by two and one half. For all motor vehicles propelled by steam engines, the rating of the horsepower shall be based on the system of rating adopted by the United States government.(C) For all motor vehicles propelled by electricity, the rating of the horsepower shall be the normal horsepower of the electric motor therein, to be ascertained by the registrar of motor vehicles.
Ohio Rev Code § 4503.104 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.104 | Contribution to Save Our Sight Fund.

Effective: July 1, 1999|Latest Legislation:  House Bill 698 - 122nd General Assembly|In addition to the fees collected under sections 4503.10 and 4503.102 of the Revised Code, the registrar of motor vehicles or deputy registrar shall ask each person applying for or renewing a motor vehicle registration whether the person wishes to make a one-dollar voluntary contribution to the save our sight fund established under section 3701.21 of the Revised Code. Every application for registration or renewal notice shall state whether the owner of the motor vehicle wishes to make a one-dollar voluntary contribution to the save our sight fund established under section 3701.21 of the Revised Code. The registrar or deputy registrar shall also make available to each person applying for or renewing a motor vehicle registration informational materials on the importance of eye care and safety provided by the director of health under division (C)(2) of section 3701.21 of the Revised Code.All donations collected under this section during each calendar quarter shall be forwarded by the registrar to the treasurer of state, who shall deposit them into the save our sight fund.
Ohio Rev Code § 4503.105 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.105 | Vehicle Renting Dealer's Fee to Recover Title and Registration Costs.

Effective: October 12, 2006|Latest Legislation:  House Bill 298 - 126th General Assembly|(A) A motor vehicle renting dealer may charge each vehicle renter a separate vehicle license fee to recover the dealer's cost related to the annual vehicle registration, license plates, and title fees imposed upon vehicles in the dealer's fleet under Title XLV of the Revised Code. Any dealer who separately charges a vehicle license fee shall do all of the following:(1) Make a good faith estimate of the average per rental day per vehicle portion of the dealer's total annual registration, license plates, and title fees paid in this state for its rental fleet during the calendar year;(2) Separately itemize and charge the vehicle license fee in the rental agreement between the dealer and a renter, and specifically describe the vehicle license fee in the rental agreement as the estimated average per rental day per vehicle portion of the dealer's total annual registration, license plates, and title fees;(3) In any advertisement made in this state that describes vehicle rental rates for vehicles available for rent in this state, include a statement that the renter is required to pay the vehicle license fee and disclose the maximum daily charge for the vehicle license fee.(B) Any dealer who separately charges a vehicle license fee shall not charge, collect, or retain any amount in excess of the actual average per rental day per vehicle portion of the dealer's total annual registration, license plates, and title fees paid in this state for its rental fleet during the calendar year. If a dealer recovers the dealer's actual costs related to the annual vehicle registration, license plates, and title fees, the dealer shall cease to itemize and charge such costs in any rental agreement during that calendar year.(C) As used in this section, "motor vehicle renting dealer" has the same meaning as in section 4549.65 of the Revised Code.
Ohio Rev Code § 4503.106 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.106 | Charging of Fees by Person Other Than Registrar.

Effective: June 30, 2017|Latest Legislation:  House Bill 26 - 132nd General Assembly|(A) No person other than the registrar of motor vehicles, an agent or employee of the registrar, or a deputy registrar shall charge any fee for the submission of an application for motor vehicle registration or registration renewal by electronic means unless all of the following apply:(1) The person prominently displays on the internet web site on which the registration service is offered that the service is not provided by a government agency;(2) The person requires any person who seeks to submit an application for the registration or registration renewal of a motor vehicle to specifically confirm that the person understands that the service is not provided by a government agency;(3) The person ensures that the internet web site states that a person may submit the application directly to the registrar and provides a link to the web site of the registrar through which a person may directly submit an application for the registration or registration renewal of a motor vehicle.(B) Whoever violates this section shall be fined not more than one thousand dollars.
Ohio Rev Code § 4503.11 (2021)
2021 Ohio Revised Code|Title 45 | Motor Vehicles-Aeronautics-Watercraft|Chapter 4503 | Licensing of Motor Vehicles|Section 4503.11 | Owner Required to File Application - Taxes.

Effective: July 1, 2015|Latest Legislation:  House Bill 53 - 131st General Assembly|(A) Except as provided by sections 4503.103, 4503.173, 4503.41, 4503.43, and 4503.46 of the Revised Code, no person who is the owner or chauffeur of a motor vehicle operated or driven upon the public roads or highways shall fail to file annually the application for registration or to pay the tax therefor.(B) Except as provided by sections 4503.12 and 4503.16 of the Revised Code, the taxes payable on all applications made under sections 4503.10 and 4503.102 of the Revised Code shall be the sum of the tax due under division (B)(1)(a) or (b) of this section plus the tax due under division (B)(2)(a) or (b) of this section:(1)(a) If the application is made before the second month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, the tax due is the full amount of the tax provided in section 4503.04 of the Revised Code;(b) If the application is made during or after the second month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, and prior to the beginning of the next such registration period, the amount of the tax provided in section 4503.04 of the Revised Code shall be reduced by one-twelfth of the amount of such tax, rounded upward to the nearest cent, multiplied by the number of full months that have elapsed in the current registration period. The resulting amount shall be rounded upward to the next highest dollar and shall be the amount of tax due.(2)(a) If the application is made before the sixth month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code, the amount of tax due is the full amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code;(b) If the application is made during or after the sixth month of the current registration period to which the motor vehicle is assigned as provided in section 4503.101 of the Revised Code and prior to the beginning of the next such registration period, the amount of tax due is one-half of the amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code.(C) The taxes payable on all applications made under division (A)(3) of section 4503.103 of the Revised Code shall be the sum of the tax due under division (B)(1)(a) or (b) of this section plus the tax due under division (B)(2)(a) or (b) of this section for the first year plus the full amount of the tax provided in section 4503.04 of the Revised Code and the full amount of local motor vehicle license taxes levied under Chapter 4504. of the Revised Code for each succeeding year.(D) Whoever violates this section is guilty of a minor misdemeanor.