Ohio Administrative Code › Title 122:9 - Community Reinvestment Area Regulations › Chapter 122:9-1 - Tax Exemption Fee › Section 122:9-1-02 - Relocation provisions

Current through all regulations passed and filed through July 1, 2024
(A)
			 "Relocation" is defined as the transfer by a business entity of employment
			 positions or taxable personal tangible property assets from one Ohio political
			 subdivision to another. This includes the transfer of employment positions or
			 taxable personal tangible property assets from one unincorporated township to
			 another township within the same county.
A project that transfers employment positions within an Ohio
				political subdivision to a site within another Ohio jurisdiction, but the
				business has committed to and does backfill the employment positions during the
				proposal's hiring period or three years, whichever is shorter, is not
				considered a relocation. Likewise, a project that transfers taxable personal
				tangible property assets from a facility within an Ohio political subdivision
				to a site in another Ohio jurisdiction, but the business has committed to and
				does install replacement assets of equal or greater value and of compatible
				type is not a relocation.
The transfer of employment positions or taxable personal
				tangible property assets within the same municipality or unincorporated
				township jurisdiction is not a relocation.
(B) A business entity that relocates all or a
			 portion of its operations from one Ohio jurisdiction to another location
			 without community reinvestment area program assistance, then requests such
			 incentives for an unrelated expansion project at the second site that does not
			 involve the transfer of additional current employment positions or taxable
			 assets from another Ohio jurisdiction is not a relocation if the proposal
			 occurs at least one year after the completion of the first unassisted
			 relocation.
(C) A business entity's
			 operations that are determined to be "temporary in nature" will not be
			 considered subject to the relocation notice restrictions of the community
			 reinvestment area program. A determination that an operation is "temporary in
			 nature" can be supported by, but is not limited to, the documentation of site
			 control arrangements of recent and short term nature, a relocation forced by
			 acts of god such as tornadoes or fires to a facility inadequate for the
			 operation's current and future needs and the use of public warehouse space
			 where the local jurisdiction does not derive an entitlement interest in the
			 value of taxable assets or income generated from employees of the
			 operation.
(D) Net increase in
			 employment shall be calculated by verifying the total employment of the
			 business entity's operations affected by the proposed project including any
			 such facility in which positions will be transferred without replacement. This
			 base employment number will be set at the time prior to the agreement. The base
			 will be subtracted from the total employment number at the specified time of
			 the information, for the purposes of the annual report, December thirty-first
			 of the specific year. Positions lost to attrition will not be discounted as
			 part of this process. Unless otherwise stated in the community reinvestment
			 area agreement, only those employees actually employed by the designated
			 business will be considered. Each employment position will be designated as
			 either full-time permanent, part-time permanent, full-time temporary or
			 part-time temporary.
(E) As used in
			 section  3735.673  of the Revised Code,
			 application for late service by a legislative authority of a municipality or
			 county to an affected municipality or county of a proposed relocation shall be
			 made in writing to the director of the
			 development services agency and shall
			 contain sufficient information for the director to determine whether or not
			 earlier service is not possible or whether the realization of the project is in
			 jeopardy because of the required thirty-day notice period.