Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-06 - Certification of exempt facilities under sections 5709.20 to 5709.27 of the Revised Code

Current through all regulations passed and filed through July 1, 2024
Pursuant to division (B) of section
				5709.21 of the Revised Code, the
				tax commissioner hereby prescribes the manner and form of applying for the
				certification of exempt facilities under sections
				5709.20 to
				5709.27 of the Revised
				Code.
(A) Application for
			 certification of an exempt facility as defined in division (E) of section
			 5709.20 of the Revised Code
			 shall:
(1)
									Be made by the person owning the facility at the time
			 of application;
(2)
									Contain plans and specifications of the property,
			 including all materials incorporated or to be incorporated into the property
			 and the associated costs of the materials, and a descriptive list of all
			 equipment acquired or to be acquired by the applicant for the exempt facility
			 and the associated costs of the equipment;
(3)
									Include details
			 of how the applicant determined the cost of any auxiliary property under
			 section 5709.21 of the Revised
			 Code;
(4)
									Be accompanied by the nonrefundable fee
			 prescribed by section
			 5709.212 of the Revised Code.
			 Section 5709.212 of the Revised Code
			 provides that until such fee is paid, the application is not complete, and the
			 applicant is not entitled to any tax exemption under section
			 5709.25 of the Revised Code.
An exemption will be allowed only for those exempt facility
				costs covered by the fee paid. If the exempt facility costs exceed those
				covered by the fee paid, a certificate will not be issued for the excess amount
				until the additional fee is paid.
An application is filed when a properly completed application
				is received by the commissioner. An application  is not
				properly completed until all necessary fees, documents, and information are
				received. The commissioner will provide the applicant at least thirty days
				after a request is sent to complete the application. Thereafter, the
				commissioner may deny issuing a certificate because the application is not
				properly completed. A final determination reflecting such denial may be issued
				without obtaining the opinion of the director of environmental protection or
				the director of development. The final determination is subject to appeal under
				section 5717.02 of the Revised Code.
				Once the denial becomes final, the applicant 
										may file a new
				application if the applicant still wants a certificate to be issued.
An applicant generally 
										needs to file a separate application for each
				location where the owner has facilities for which certification is sought and
				for every county where a facility is located. However, under authority of
				division (D) of section
				5709.21 of the Revised Code, the
				commissioner may allow an applicant to file one application that applies to
				multiple facilities in the same county if the facilities are the same or
				substantially similar. In addition, a single application, listing each owner
				and its percentage of ownership, shall be filed for a jointly owned facility;
				if at any time before or after issuance of an exempt facility certificate the
				percentages of ownership change, the joint owners 
										will notify the commissioner in writing of the
				change.