HB 113: Regards annexation and financial disclosure forms, tax exemptions

As Introduced

136th General Assembly Regular Session H. B. No. 113 2025-2026 Representatives Bird, Newman
Cosponsors: Representatives Plummer, Peterson, Ritter, Johnson, Klopfenstein, Schmidt, Stephens, Willis, Creech

A B I L L

To amend sections 102.02, 709.022, 709.023, 1
709.024, 709.16, and 3735.67 and to enact 2
section 3311.222 of the Revised Code to modify 3
the law regarding annexation and financial 4
disclosure forms, and to require school district 5
approval of residential community reinvestment 6
area property tax exemptions. 7

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 102.02, 709.022, 709.023, 8
709.024, 709.16, and 3735.67 be amended and section 3311.222 of 9
the Revised Code be enacted to read as follows: 10
Sec. 102.02. (A)(1) Except as otherwise provided in 11
division (H) of this section, all of the following shall file 12
with the appropriate ethics commission the disclosure statement 13
described in this division on a form prescribed by the 14
appropriate commission: every person who is elected to or is a 15
candidate for a state, county, or city office and every person 16
who is appointed to fill a vacancy for an unexpired term in such 17
an elective office; all members of the state board of education; 18

H. B. No. 113 As Introduced

the director, assistant directors, deputy directors, division 19
chiefs, or persons of equivalent rank of any administrative 20
department of the state; the president or other chief 21
administrative officer of every state institution of higher 22
education as defined in section 3345.011 of the Revised Code; 23
the executive director and the members of the capitol square 24
review and advisory board appointed or employed pursuant to 25
section 105.41 of the Revised Code; all members of the Ohio 26
casino control commission, the executive director of the 27
commission, all professional employees of the commission, and 28
all technical employees of the commission who perform an 29
internal audit function; the individuals set forth in division 30
(B)(2) of section 187.03 of the Revised Code; the chief 31
executive officer and the members of the board of each state 32
retirement system; each employee of a state retirement board who 33
is a state retirement system investment officer licensed 34
pursuant to section 1707.163 of the Revised Code; the members of 35
the Ohio retirement study council appointed pursuant to division 36
(C) of section 171.01 of the Revised Code; employees of the Ohio 37
retirement study council, other than employees who perform 38
purely administrative or clerical functions; the administrator 39
of workers' compensation and each member of the bureau of 40
workers' compensation board of directors; the bureau of workers' 41
compensation director of investments; the chief investment 42
officer of the bureau of workers' compensation; all members of 43
the board of commissioners on grievances and discipline of the 44
supreme court and the ethics commission created under section 45
102.05 of the Revised Code; every business manager, treasurer, 46
or superintendent of a city, local, exempted village, joint 47
vocational, or cooperative education school district or an 48
educational service center; every person who is elected to or is 49
a candidate for the office of member of a board of education of 50

H. B. No. 113 As Introduced

a city, local, exempted village, joint vocational, or 51
cooperative education school district or of a governing board of 52
an educational service center that has a total student count of 53
twelve thousand or more as most recently determined by the 54
department of education and workforce pursuant to section 55
3317.03 of the Revised Code; every person who is appointed to 56
the board of education of a municipal school district pursuant 57
to division (B) or (F) of section 3311.71 of the Revised Code; 58
all members of the board of directors of a sanitary district 59
that is established under Chapter 6115. of the Revised Code and 60
organized wholly for the purpose of providing a water supply for 61
domestic, municipal, and public use, and that includes two 62
municipal corporations in two counties; every public official or 63
employee who is paid a salary or wage in accordance with 64
schedule C of section 124.15 or schedule E-2 of section 124.152 65
of the Revised Code; all members appointed to the Ohio livestock 66
care standards board under section 904.02 of the Revised Code; 67
all entrepreneurs in residence assigned by the LeanOhio office 68
in the department of administrative services under section 69
125.65 of the Revised Code; every city manager, assistant city 70
manager, village administrator, or assistant village 71
administrator; and every other public official or employee who 72
is designated by the appropriate ethics commission pursuant to 73
division (B) of this section. 74
(2) The disclosure statement shall include all of the 75
following: 76
(a) The name of the person filing the statement and each 77
member of the person's immediate family and all names under 78
which the person or members of the person's immediate family do 79
business; 80

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(b)(i) Subject to divisions (A)(2)(b)(ii) and (iii) of 81
this section and except as otherwise provided in section 102.022 82
of the Revised Code, identification of every source of income, 83
other than income from a legislative agent identified in 84
division (A)(2)(b)(ii) of this section, received during the 85
preceding calendar year, in the person's own name or by any 86
other person for the person's use or benefit, by the person 87
filing the statement, and a brief description of the nature of 88
the services for which the income was received. If the person 89
filing the statement is a member of the general assembly, the 90
statement shall identify the amount of every source of income 91
received in accordance with the following ranges of amounts: 92
zero or more, but less than one thousand dollars; one thousand 93
dollars or more, but less than ten thousand dollars; ten 94
thousand dollars or more, but less than twenty-five thousand 95
dollars; twenty-five thousand dollars or more, but less than 96
fifty thousand dollars; fifty thousand dollars or more, but less 97
than one hundred thousand dollars; and one hundred thousand 98
dollars or more. Division (A)(2)(b)(i) of this section shall not 99
be construed to require a person filing the statement who 100
derives income from a business or profession to disclose the 101
individual items of income that constitute the gross income of 102
that business or profession, except for those individual items 103
of income that are attributable to the person's or, if the 104
income is shared with the person, the partner's, solicitation of 105
services or goods or performance, arrangement, or facilitation 106
of services or provision of goods on behalf of the business or 107
profession of clients, including corporate clients, who are 108
legislative agents. A person who files the statement under this 109
section shall disclose the identity of and the amount of income 110
received from a person who the public official or employee knows 111
or has reason to know is doing or seeking to do business of any 112

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kind with the public official's or employee's agency. 113
(ii) If the person filing the statement is a member of the 114
general assembly, the statement shall identify every source of 115
income and the amount of that income that was received from a 116
legislative agent during the preceding calendar year, in the 117
person's own name or by any other person for the person's use or 118
benefit, by the person filing the statement, and a brief 119
description of the nature of the services for which the income 120
was received. Division (A)(2)(b)(ii) of this section requires 121
the disclosure of clients of attorneys or persons licensed under 122
section 4732.12 of the Revised Code, or patients of persons 123
licensed under section 4731.14 of the Revised Code, if those 124
clients or patients are legislative agents. Division (A)(2)(b) 125
(ii) of this section requires a person filing the statement who 126
derives income from a business or profession to disclose those 127
individual items of income that constitute the gross income of 128
that business or profession that are received from legislative 129
agents. 130
(iii) Except as otherwise provided in division (A)(2)(b) 131
(iii) of this section, division (A)(2)(b)(i) of this section 132
applies to attorneys, physicians, and other persons who engage 133
in the practice of a profession and who, pursuant to a section 134
of the Revised Code, the common law of this state, a code of 135
ethics applicable to the profession, or otherwise, generally are 136
required not to reveal, disclose, or use confidences of clients, 137
patients, or other recipients of professional services except 138
under specified circumstances or generally are required to 139
maintain those types of confidences as privileged communications 140
except under specified circumstances. Division (A)(2)(b)(i) of 141
this section does not require an attorney, physician, or other 142
professional subject to a confidentiality requirement as 143

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described in division (A)(2)(b)(iii) of this section to disclose 144
the name, other identity, or address of a client, patient, or 145
other recipient of professional services if the disclosure would 146
threaten the client, patient, or other recipient of professional 147
services, would reveal details of the subject matter for which 148
legal, medical, or professional advice or other services were 149
sought, or would reveal an otherwise privileged communication 150
involving the client, patient, or other recipient of 151
professional services. Division (A)(2)(b)(i) of this section 152
does not require an attorney, physician, or other professional 153
subject to a confidentiality requirement as described in 154
division (A)(2)(b)(iii) of this section to disclose in the brief 155
description of the nature of services required by division (A) 156
(2)(b)(i) of this section any information pertaining to specific 157
professional services rendered for a client, patient, or other 158
recipient of professional services that would reveal details of 159
the subject matter for which legal, medical, or professional 160
advice was sought or would reveal an otherwise privileged 161
communication involving the client, patient, or other recipient 162
of professional services. 163
(c) The name of every corporation on file with the 164
secretary of state that is incorporated in this state or holds a 165
certificate of compliance authorizing it to do business in this 166
state, trust, business trust, partnership, or association that 167
transacts business in this state in which the person filing the 168
statement or any other person for the person's use and benefit 169
had during the preceding calendar year an investment of over one 170
thousand dollars at fair market value as of the thirty-first day 171
of December of the preceding calendar year, or the date of 172
disposition, whichever is earlier, or in which the person holds 173
any office or has a fiduciary relationship, and a description of 174

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the nature of the investment, office, or relationship. Division 175
(A)(2)(c) of this section does not require disclosure of the 176
name of any bank, savings and loan association, credit union, or 177
building and loan association with which the person filing the 178
statement has a deposit or a withdrawable share account. 179
(d) All fee simple and leasehold interests to which the 180
person filing the statement holds legal title to or a beneficial 181
interest in real property located within the state, excluding 182
the person's residence and property used primarily for personal 183
recreation; 184
(e) The names of all persons residing or transacting 185
business in the state to whom the person filing the statement 186
owes, in the person's own name or in the name of any other 187
person, more than one thousand dollars. Division (A)(2)(e) of 188
this section shall not be construed to require the disclosure of 189
debts owed by the person resulting from the ordinary conduct of 190
a business or profession or debts on the person's residence or 191
real property used primarily for personal recreation, except 192
that the superintendent of financial institutions and any deputy 193
superintendent of banks shall disclose the names of all state- 194
chartered banks and all bank subsidiary corporations subject to 195
regulation under section 1109.44 of the Revised Code to whom the 196
superintendent or deputy superintendent owes any money. 197
(f) The names of all persons residing or transacting 198
business in the state, other than a depository excluded under 199
division (A)(2)(c) of this section, who owe more than one 200
thousand dollars to the person filing the statement, either in 201
the person's own name or to any person for the person's use or 202
benefit. Division (A)(2)(f) of this section shall not be 203
construed to require the disclosure of clients of attorneys or 204

H. B. No. 113 As Introduced

persons licensed under section 4732.12 of the Revised Code, or 205
patients of persons licensed under section 4731.14 of the 206
Revised Code, nor the disclosure of debts owed to the person 207
resulting from the ordinary conduct of a business or profession. 208

(g) Except as otherwise provided in section 102.022 of the Revised Code, the source of each gift of over seventy-five dollars, or of each gift of over twenty-five dollars received by a member of the general assembly from a legislative agent, received by the person in the person's own name or by any other person for the person's use or benefit during the preceding calendar year, except gifts received by will or by virtue of section 2105.06 of the Revised Code, or received from spouses, parents, grandparents, children, grandchildren, siblings, nephews, nieces, uncles, aunts, brothers-in-law, sisters-in-law, sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law, or any person to whom the person filing the statement stands in loco parentis, or received by way of distribution from any inter vivos or testamentary trust established by a spouse or by an ancestor;

(h) Except as otherwise provided in section 102.022 of the Revised Code, identification of the source and amount of every payment of expenses incurred for travel to destinations inside or outside this state that is received by the person in the person's own name or by any other person for the person's use or benefit and that is incurred in connection with the person's official duties, except for expenses for travel to meetings or conventions of a national or state organization to which any state agency, including, but not limited to, any legislative agency or state institution of higher education as defined in section 3345.011 of the Revised Code, pays membership dues, or any political subdivision or any office or agency of a political

H. B. No. 113 As Introduced

ubdivision pays membership dues; 236

(i) Except as otherwise provided in section 102.022 of the Revised Code, identification of the source of payment of expenses for meals and other food and beverages, other than for meals and other food and beverages provided at a meeting at which the person participated in a panel, seminar, or speaking engagement or at a meeting or convention of a national or state organization to which any state agency, including, but not limited to, any legislative agency or state institution of higher education as defined in section 3345.011 of the Revised Code, pays membership dues, or any political subdivision or any office or agency of a political subdivision pays membership dues, that are incurred in connection with the person's official duties and that exceed one hundred dollars aggregated per calendar year;

(j) If the disclosure statement is filed by a public 251
official or employee described in division (B)(2) of section 252
101.73 of the Revised Code or division (B)(2) of section 121.63 253
of the Revised Code who receives a statement from a legislative 254
agent, executive agency lobbyist, or employer that contains the 255
information described in division (F)(2) of section 101.73 of 256
the Revised Code or division (G)(2) of section 121.63 of the 257
Revised Code, all of the nondisputed information contained in 258
the statement delivered to that public official or employee by 259
the legislative agent, executive agency lobbyist, or employer 260
under division (F)(2) of section 101.73 or (G)(2) of section 261
121.63 of the Revised Code. 262
(3) A person may file a statement required by this section 263
in person, by mail, or by electronic means. 264
(4) A person who is required to file a statement under 265

H. B. No. 113 As Introduced

this section shall file that statement according to the 266
following deadlines, as applicable: 267
(a) Except as otherwise provided in divisions (A)(4)(b), 268
(c), and (d) of this section, the person shall file the 269
statement not later than the fifteenth day of May of each year. 270
(b) A person who is a candidate for elective office shall 271
file the statement no later than the thirtieth day before the 272
primary, special, or general election at which the candidacy is 273
to be voted on, whichever election occurs soonest, except that a 274
person who is a write-in candidate shall file the statement no 275
later than the twentieth day before the earliest election at 276
which the person's candidacy is to be voted on. 277
(c) A person who is appointed to fill a vacancy for an 278
unexpired term in an elective office shall file the statement 279
within fifteen days after the person qualifies for office. 280
(d) A person who is appointed or employed after the 281
fifteenth day of May, other than a person described in division 282
(A)(4)(c) of this section, shall file an annual statement within 283
ninety days after appointment or employment. 284
(5) No person shall be required to file with the 285
appropriate ethics commission more than one statement or pay 286
more than one filing fee for any one calendar year. 287
(6) The appropriate ethics commission, for good cause, may 288
extend for a reasonable time the deadline for filing a statement 289
under this section. 290
(7) A statement filed under this section is subject to 291
public inspection at locations designated by the appropriate 292
ethics commission except as otherwise provided in this section. 293

H. B. No. 113 As Introduced

(B) The Ohio ethics commission, the joint legislative ethics committee, and the board of commissioners on grievances and discipline of the supreme court, using the rule-making procedures of Chapter 119. of the Revised Code, may require any class of public officials or employees under its jurisdiction and not specifically excluded by this section whose positions involve a substantial and material exercise of administrative discretion in the formulation of public policy, expenditure of public funds, enforcement of laws and rules of the state or a county or city, or the execution of other public trusts, to file an annual statement under division (A) of this section. The appropriate ethics commission shall send the public officials or employees written notice of the requirement not less than thirty days before the applicable filing deadline unless the public official or employee is appointed after that date, in which case the notice shall be sent within thirty days after appointment, and the filing shall be made not later than ninety days after appointment.

Disclosure statements filed under this division with the 312
Ohio ethics commission by members of boards, commissions, or 313
bureaus of the state for which no compensation is received other 314
than reasonable and necessary expenses shall be kept 315
confidential. Disclosure statements filed with the Ohio ethics 316
commission under division (A) of this section by business 317
managers, treasurers, and superintendents of city, local, 318
exempted village, joint vocational, or cooperative education 319
school districts or educational service centers shall be kept 320
confidential, except that any person conducting an audit of any 321
such school district or educational service center pursuant to 322
Chapter 117. of the Revised Code may examine the disclosure 323
statement of any business manager, treasurer, or superintendent 324

H. B. No. 113 As Introduced

of that school district or educational service center. Disclosure statements filed with the Ohio ethics commission under division (A) of this section by the individuals set forth in division (B)(2) of section 187.03 of the Revised Code shall be kept confidential. The Ohio ethics commission shall examine each disclosure statement required to be kept confidential to determine whether a potential conflict of interest exists for the person who filed the disclosure statement. A potential conflict of interest exists if the private interests of the person, as indicated by the person's disclosure statement, might interfere with the public interests the person is required to serve in the exercise of the person's authority and duties in the person's office or position of employment. If the commission determines that a potential conflict of interest exists, it shall notify the person who filed the disclosure statement and shall make the portions of the disclosure statement that indicate a potential conflict of interest subject to public inspection in the same manner as is provided for other disclosure statements. Any portion of the disclosure statement that the commission determines does not indicate a potential conflict of interest shall be kept confidential by the commission and shall not be made subject to public inspection, except as is necessary for the enforcement of Chapters 102. and 2921. of the Revised Code and except as otherwise provided in this division.

(C) No person shall knowingly fail to file, on or before the applicable filing deadline established under this section, a statement that is required by this section.

(D) No person shall knowingly file a false statement that is required to be filed under this section.

H. B. No. 113 As Introduced

(E)(1) Except as provided in divisions (E)(2) and (3) of 355
this section, the statement required by division (A) or (B) of 356
this section shall be accompanied by a filing fee of sixty 357
dollars. 358
(2) The statement required by division (A) of this section 359
shall be accompanied by the following filing fee to be paid by 360
the person who is elected or appointed to, or is a candidate 361
for, any of the following offices: 362

A For state office, except member of the state board of \$95 education
B For office of member of general assembly \$40
C For county office \$60
D For city office \$35
E For office of member of the state board of education \$35
F For city manager, assistant city manager, village \$35 administrator, or assistant village administrator
G For office of member of a city, local, exempted \$30 village, or cooperative education board of education or educational service center governing board
H For position of business manager, treasurer, or \$30 superintendent of a city, local, exempted village, joint vocational, or cooperative education school district or educational service center

H. B. No. 113 As Introduced

(3) No judge of a court of record or candidate for judge 364
of a court of record, and no referee or magistrate serving a 365
court of record, shall be required to pay the fee required under 366
division (E)(1) or (2) or (F) of this section. 367
(4) For any public official who is appointed to a 368
nonelective office of the state and for any employee who holds a 369
nonelective position in a public agency of the state, the state 370
agency that is the primary employer of the state official or 371
employee shall pay the fee required under division (E)(1) or (F) 372
of this section. 373
(F) If a statement required to be filed under this section 374
is not filed by the date on which it is required to be filed, 375
the appropriate ethics commission shall assess the person 376
required to file the statement a late filing fee of ten dollars 377
for each day the statement is not filed, except that the total 378
amount of the late filing fee shall not exceed two hundred fifty 379
dollars. 380
(G)(1) The appropriate ethics commission other than the 381
Ohio ethics commission and the joint legislative ethics 382
committee shall deposit all fees it receives under divisions (E) 383
and (F) of this section into the general revenue fund of the 384
state. 385
(2) The Ohio ethics commission shall deposit all receipts, 386
including, but not limited to, fees it receives under divisions 387
(E) and (F) of this section, investigative or other fees, costs, 388
or other funds it receives as a result of court orders, and all 389
moneys it receives from settlements under division (G) of 390
section 102.06 of the Revised Code, into the Ohio ethics 391
commission fund, which is hereby created in the state treasury. 392
All moneys credited to the fund shall be used solely for 393

H. B. No. 113 As Introduced

expenses related to the operation and statutory functions of the 394
commission. 395
(3) The joint legislative ethics committee shall deposit 396
all receipts it receives from the payment of financial 397
disclosure statement filing fees under divisions (E) and (F) of 398
this section into the joint legislative ethics committee 399
investigative and financial disclosure fund. 400
(H) Division (A) of this section does not apply to a 401
person elected or appointed to the office of precinct, ward, or 402
district committee member under Chapter 3517. of the Revised 403
Code; a presidential elector; a delegate to a national 404
convention; village or township officials and employees except a 405
village administrator or assistant village administrator; any 406
physician or psychiatrist who is paid a salary or wage in 407
accordance with schedule C of section 124.15 or schedule E-2 of 408
section 124.152 of the Revised Code and whose primary duties do 409
not require the exercise of administrative discretion; or any 410
member of a board, commission, or bureau of any county or city 411
who receives less than one thousand dollars per year for serving 412
in that position. 413
Sec. 709.022. (A) A petition filed under section 709.021 414
of the Revised Code that requests to follow this section is for 415
the special procedure of annexing land with the consent of all 416
parties. The petition shall be accompanied by a certified copy 417
of an annexation agreement provided for in section 709.192 of 418
the Revised Code or of a cooperative economic development 419
agreement provided for in section 701.07 of the Revised Code, 420
that is entered into by the municipal corporation and each 421
township any portion of which is included within the territory 422
proposed for annexation. Upon the receipt of the petition and 423

H. B. No. 113 As Introduced

the applicable agreement, the board of county commissioners, at the board's next regular session, shall enter upon its journal a resolution granting the annexation, without holding a hearing, if the board finds that, on balance, the general good of the territory proposed to be annexed will be served, and the benefits to the territory proposed to be annexed and the surrounding area will outweigh the detriments to the territory proposed to be annexed and the surrounding area, if the annexation is granted. If the board finds the general good is not served, the board shall enter upon its journal a resolution denying the annexation. As used in this section, "surrounding area" has the same meaning as in section 709.033 of the Revised Code.

(B) Owners who sign a petition requesting that the special procedure in this section be followed expressly waive their right to appeal any action taken by the board of county commissioners under this section. There is no appeal from the board's decision under this section in law or in equity.

The petition circulated to collect signatures for the special procedure in this section shall contain in boldface capital letters immediately above the heading of the place for signatures on each part of the petition the following: "WHOEVER SIGNS THIS PETITION EXPRESSLY WAIVES THEIR RIGHT TO APPEAL ANY ACTION ON THE PETITION TAKEN BY THE BOARD OF COUNTY COMMISSIONERS. THERE ALSO IS NO APPEAL FROM THE BOARD'S DECISION IN THIS MATTER IN LAW OR IN EQUITY."

(C) After the board of county commissioners grants the petition for annexation, the clerk of the board shall deliver a certified copy of the entire record of the annexation proceedings, including all resolutions of the board, signed by a

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majority of the members of the board, the petition, map, and all 454
other papers on file, and the recording of the proceedings, if a 455
copy is available, to the auditor or clerk of the municipal 456
corporation to which annexation is proposed. 457

Sec. 709.023. (A) A petition filed under section 709.021 of the Revised Code that requests to follow this section is for the special procedure of annexing land into a municipal corporation when, subject to division (H) of this section, the land also is not to be excluded from the township under section 503.07 of the Revised Code. The owners who sign this petition by their signature expressly waive their right to appeal in law or equity from the board of county commissioners' entry of any resolution under this section, waive any rights they may have to sue on any issue relating to a municipal corporation requiring a buffer as provided in this section, and waive any rights to seek a variance that would relieve or exempt them from that buffer requirement.

The petition circulated to collect signatures for the 471
special procedure in this section shall contain in boldface 472
capital letters immediately above the heading of the place for 473
signatures on each part of the petition the following: "WHOEVER 474
SIGNS THIS PETITION EXPRESSLY WAIVES THEIR RIGHT TO APPEAL IN 475
LAW OR EQUITY FROM THE BOARD OF COUNTY COMMISSIONERS' ENTRY OF 476
ANY RESOLUTION PERTAINING TO THIS SPECIAL ANNEXATION PROCEDURE, 477
ALTHOUGH A WRIT OF MANDAMUS MAY BE SOUGHT TO COMPEL THE BOARD TO 478
PERFORM ITS DUTIES REQUIRED BY LAW FOR THIS SPECIAL ANNEXATION 479
PROCEDURE." 480
(B) Upon the filing of the petition in the office of the 481
clerk of the board of county commissioners, the clerk shall 482
cause the petition to be entered upon the board's journal at its 483

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next regular session. This entry shall be the first official act 484
of the board on the petition. Within five days after the filing 485
of the petition, the agent for the petitioners shall notify in 486
the manner and form specified in this division the clerk of the 487
legislative authority of the municipal corporation to which 488
annexation is proposed, the fiscal officer of each township any 489
portion of which is included within the territory proposed for 490
annexation, the clerk of the board of county commissioners of 491
each county in which the territory proposed for annexation is 492
located other than the county in which the petition is filed, 493
and the owners of property adjacent to the territory proposed 494
for annexation or adjacent to a road that is adjacent to that 495
territory and located directly across that road from that 496
territory. The notice shall refer to the time and date when the 497
petition was filed and the county in which it was filed and 498
shall have attached or shall be accompanied by a copy of the 499
petition and any attachments or documents accompanying the 500
petition as filed. 501
Notice to a property owner is sufficient if sent by 502
regular United States mail to the tax mailing address listed on 503
the county auditor's records. Notice to the appropriate 504
government officer shall be given by certified mail, return 505
receipt requested, or by causing the notice to be personally 506
served on the officer, with proof of service by affidavit of the 507
person who delivered the notice. Proof of service of the notice 508
on each appropriate government officer shall be filed with the 509
board of county commissioners with which the petition was filed. 510
(C) Within twenty days after the date that the petition is 511
filed, the legislative authority of the municipal corporation to 512
which annexation is proposed shall adopt an ordinance or 513
resolution stating what one of the following: 514

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(1) The municipal corporation will not consider the 515
annexation request. 516
(2) The municipal corporation will consider the annexation 517
request and agrees to provide services the municipal corporation 518
will provide, and by an approximate date by which it will 519
provide them, to the territory proposed for annexation, upon 520
annexation, which shall include all services generally available 521
within the municipal corporation's existing boundaries. The 522
municipal corporation is entitled in its sole discretion to 523
provide to the territory proposed for annexation, upon 524
annexation, services in addition to the services described in 525
that ordinance or resolution. 526

If the territory proposed for annexation is subject to zoning regulations adopted under either Chapter 303. or 519. of the Revised Code at the time the petition is filed, the legislative authority of the municipal corporation also shall adopt an ordinance or resolution stating that, if the territory is annexed and becomes subject to zoning by the municipal corporation and that municipal zoning permits uses in the annexed territory that the municipal corporation determines are clearly incompatible with the uses permitted under current county or township zoning regulations in the adjacent land remaining within the township from which the territory was annexed, the legislative authority of the municipal corporation will require, in the zoning ordinance permitting the incompatible uses, the owner of the annexed territory to provide a buffer separating the use of the annexed territory and the adjacent land remaining within the township. For the purposes of this section, "buffer" includes open space, landscaping, fences, walls, and other structured elements; streets and street rightsof-way; and bicycle and pedestrian paths and sidewalks.

H. B. No. 113 As Introduced

The clerk of the legislative authority of the municipal corporation to which annexation is proposed shall file the ordinances or resolutions adopted under this division with the board of county commissioners within twenty thirty days following the date that the petition is filed. The board shall make these ordinances or resolutions available for public inspection. Not later than five business days after filing with the board of county commissioners, the clerk of the legislative authority also shall file a certified copy of the resolutions or ordinances with the board of education of the city, local, or exempted village school district that serves the municipal territory adjacent to the territory proposed for annexation and with the board of education of the school district that currently serves the territory proposed for annexation.

(D) Within twenty-five thirty days after the date that the petition is filed, the legislative authority of the municipal corporation to which annexation is proposed and board of township trustees of each township any portion of which is included within the territory proposed for annexation may adopt and file with the board of county commissioners an ordinance or a resolution consenting or objecting to the proposed annexation. An objection to the proposed annexation shall be based solely upon the petition's failure to meet the conditions specified in division (E) of this sectionstate the reasons for the board's opposition.

If the municipal corporation files a resolution under 571
division (C)(1) of this section refusing to consider the 572
annexation, the board of county commissioners shall enter upon 573
its journal a resolution denying the petition. If the municipal 574
corporation files a resolution under division (C)(2) agreeing to 575
consider the annexation and each of those townships timely files 576

H. B. No. 113 As Introduced

an ordinance or a resolution consenting to the proposed annexation, the board at its next regular session shall enter upon its journal a resolution granting the proposed annexation, if the board finds that, on balance, the general good of the territory proposed to be annexed will be served, and the benefits to the territory proposed to be annexed and the surrounding area will outweigh the detriments to the territory proposed to be annexed and the surrounding area, if the proposed annexation is granted. If, instead the board finds the general good is not served, the board shall enter upon its journal a resolution denying the annexation. As used in this section, "surrounding area" has the same meaning as in section 709.033 of the Revised Code.

If, the municipal corporation or files a resolution under division (C)(2) agreeing to consider the annexation and any of those townships files an ordinance or a resolution that objects to the proposed annexation, the board of county commissioners shall proceed as provided in division (E) of this section. Failure of the municipal corporation to timely file its response under division (C) of this section or any failure of those townships to timely file an ordinance or a resolution consenting or objecting to the proposed annexation shall be deemed to constitute consent a refusal to consider by that municipal corporation or an objection by the township to the proposed annexation.

(E) Unless the petition is granted under division (D) of 602
this section, not less than thirty or more than forty-five 603
ninety days after the date that the petition is filed, the board 604
of county commissioners shall review it to determine if each of 605
the following conditions has been met: 606

H. B. No. 113 As Introduced

(1) The petition meets all the requirements set forth in, 607
and was filed in the manner provided in, section 709.021 of the 608
Revised Code. 609
(2) The persons who signed the petition are owners of the 610
real estate located in the territory proposed for annexation and 611
constitute all of the owners of real estate in that territory. 612
(3) The territory proposed for annexation does not exceed 613
five two hundred acres. 614
(4) The territory proposed for annexation shares a 615
contiguous boundary with the municipal corporation to which 616
annexation is proposed for a continuous length of at least five 617
twenty per cent of the perimeter of the territory proposed for 618
annexation. 619
(5) The annexation will not create an unincorporated area 620
of the township that is completely surrounded by the territory 621
proposed for annexation. 622
(6) The municipal corporation to which annexation is 623
proposed has agreed to provide to the territory proposed for 624
annexation the services specified in the relevant ordinance or 625
resolution adopted under division $\nleftarrow$ (C)(2) of this section, 626
including all services generally available within the municipal 627
corporation's existing boundaries, or the municipal corporation 628
has completed agreements with the county, township, or other 629
political subdivision that demonstrate the ability to provide 630
required services in the future. 631
(7) If a street or highway will be divided or segmented by 632
the boundary line between the township and the municipal 633
corporation as to create a road maintenance problem, the 634

municipal corporation to which annexation is proposed has agreed 635

H. B. No. 113 As Introduced

as a condition of the annexation to assume the maintenance of 636
that street or highway or to otherwise correct the problem. As 637
used in this section, "street" or "highway" has the same meaning 638
as in section 4511.01 of the Revised Code. 639
(8) On balance, the general good of the territory proposed 640
to be annexed will be served, and the benefits to the territory 641
proposed to be annexed and the surrounding area will outweigh 642
the detriments to the territory proposed to be annexed and the 643
surrounding area, if the proposed annexation is granted. 644
(F) Not less than thirty or more than forty-five ninety 645
days after the date that the petition is filed, if the petition 646
is not granted under division (D) of this section due to the 647
objection of the municipal corporation or a township, the board 648
of county commissioners, if it finds that each of the conditions 649
specified in division (E) of this section has been met, shall 650
enter upon its journal a resolution granting the annexation. If 651
the board of county commissioners finds that one or more of the 652
conditions specified in division (E) of this section have not 653
been met, it shall enter upon its journal a resolution that 654
states which of those conditions the board finds have not been 655
met and that denies the petition. 656
(G) If a petition is granted under division (D) or (F) of 657
this section, the clerk of the board of county commissioners 658
shall proceed as provided in division (C)(1) of section 709.033 659
of the Revised Code, except that no recording or hearing 660
exhibits would be involved. There is no appeal in law or equity 661
from the board's entry of any resolution under this section, but 662
any party may seek a writ of mandamus to compel the board of 663
county commissioners to perform its duties under this section. 664

(H) Notwithstanding anything to the contrary in section

H. B. No. 113 As Introduced

503.07 of the Revised Code, and unless otherwise provided in an 666
annexation agreement entered into pursuant to section 709.192 of 667
the Revised Code or in a cooperative economic development 668
agreement entered into pursuant to section 701.07 of the Revised 669
Code, if township services continue to be provided within the 670
annexed territory, territory annexed into a municipal 671
corporation pursuant to this section shall not at any time be 672
excluded from the township under section 503.07 of the Revised 673
Code, and, thus, the territory remains subject to the township's 674
real property taxes that support those services. 675

(I) Any owner of land that remains within a township and that is adjacent to territory annexed pursuant to this section who is directly affected by the failure of the annexing municipal corporation to enforce compliance with any zoning ordinance it adopts under division (C) of this section requiring the owner of the annexed territory to provide a buffer zone, may commence in the court of common pleas a civil action against that owner to enforce compliance with that buffer requirement whenever the required buffer is not in place before any development of the annexed territory begins.

(J) Division (C)(18) of section 718.01 of the Revised Code 686
applies to the compensation paid to persons performing personal 687
services for a political subdivision on property owned by the 688
political subdivision after that property is annexed to a 689
municipal corporation under this section. 690
Sec. 709.024. (A) A petition filed under section 709.021 691
of the Revised Code that requests to follow this section is for 692
the special procedure of annexing land into a municipal 693
corporation for the purpose of undertaking a significant 694
economic development project. As used in this section, 695

H. B. No. 113 As Introduced

"significant economic development project" means one or more 696
economic development projects that can be classified as 697
industrial, distribution, high technology, research and 698
development, or commercial, which projects may include ancillary 699
residential and retail uses and which projects shall satisfy all 700
of the following: 701
(1) Total private real and personal property investment in 702
a project shall be in excess of ten million dollars through land 703
and infrastructure, new construction, reconstruction, 704
installation of fixtures and equipment, or the addition of 705
inventory, excluding investment solely related to the ancillary 706
residential and retail elements, if any, of the project. As used 707
in this division, "private real and personal property 708
investment" does not include payments in lieu of taxes, however 709
characterized, under Chapter 725. or 1728. or sections 5709.40 710
to 5709.43, 5709.45 to 5709.47, 5709.73 to 5709.75, or 5709.78 711
to 5709.81 of the Revised Code. 712
(2) There shall be created by the project an additional 713
annual payroll in excess of one million dollars, excluding 714
payroll arising solely out of the retail elements, if any, of 715
the project. 716
(3) The project has been certified by the state director 717
of development as meeting the requirements of divisions (A)(1) 718
and (2) of this section. 719
(B) Upon the filing of the petition under section 709.021 720
of the Revised Code in the office of the clerk of the board of 721
county commissioners, the clerk shall cause the petition to be 722
entered upon the journal of the board at its next regular 723
session. This entry shall be the first official act of the board 724
on the petition. Within five days after the filing of the 725

H. B. No. 113 As Introduced

petition, the agent for the petitioners shall notify in the 726
manner and form specified in this division the clerk of the 727
legislative authority of the municipal corporation to which 728
annexation is proposed, the fiscal officer of each township any 729
portion of which is included within the territory proposed for 730
annexation, the clerk of the board of county commissioners of 731
each county in which the territory proposed for annexation is 732
located other than the county in which the petition is filed, 733
and the owners of property adjacent to the territory proposed 734
for annexation or adjacent to a road that is adjacent to that 735
territory and located directly across that road from that 736
territory. The notice shall refer to the time and date when the 737
petition was filed and the county in which it was filed and 738
shall have attached or shall be accompanied by a copy of the 739
petition and any attachments or documents accompanying the 740
petition as filed. 741
Notice to a property owner is sufficient if sent by 742
regular United States mail to the tax mailing address listed on 743
the county auditor's records. Notice to the appropriate 744
government officer shall be given by certified mail, return 745
receipt requested, or by causing the notice to be personally 746
served on the officer, with proof of service by affidavit of the 747
person who delivered the notice. Proof of service of the notice 748
on each appropriate government officer shall be filed with the 749
board of county commissioners with which the petition was filed. 750
(C)(1) Within thirty days after the petition is filed, the 751
legislative authority of the municipal corporation to which 752
annexation is proposed and each township any portion of which is 753
included within the territory proposed for annexation may adopt 754
and file with the board of county commissioners an ordinance or 755
resolution consenting or objecting to the proposed annexation. 756

H. B. No. 113 As Introduced

An objection to the proposed annexation shall be based solely 757
upon the petition's failure to meet the conditions specified in 758
division (F) of this section. Failure of the municipal 759
corporation or any of those townships to timely file an 760
ordinance or resolution consenting or objecting to the proposed 761
annexation shall be deemed to constitute consent by that 762
municipal corporation or township to the proposed annexation. 763
(2) Within twenty days after receiving the notice required 764
by division (B) of this section, the legislative authority of 765
the municipal corporation shall adopt, by ordinance or 766
resolution, a statement indicating what services the municipal 767
corporation will provide or cause to be provided, and an 768
approximate date by which it will provide or cause them to be 769
provided, to the territory proposed for annexation, upon 770
annexation. If a hearing is to be conducted under division (E) 771
of this section, the legislative authority shall file the 772
statement with the clerk of the board of county commissioners at 773
least twenty days before the date of the hearing. 774
(D) If all parties to the annexation proceedings consent 775
to the proposed annexation, a hearing shall not be held, and the 776
board, at its next regular session, shall enter upon its journal 777
a resolution granting the annexation, if the board finds that, 778
on balance, the general good of the territory proposed to be 779
annexed will be served, and the benefits to the territory 780
proposed to be annexed and the surrounding area will outweigh 781
the detriments to the territory proposed to be annexed and the 782
surrounding area, if the proposed annexation is granted. If the 783
board finds the general good is not served, the board shall 784
enter upon its journal a resolution denying the annexation. As 785
used in this section, "surrounding area" has the same meaning as 786
in section 709.033 of the Revised Code. There is no appeal in 787

H. B. No. 113 As Introduced

law or in equity from the board's entry of a resolution under this division. The clerk of the board shall proceed as provided in division (C)(1) of section 709.033 of the Revised Code.

(E) Unless the petition is granted under division (D) of this sectionIf the municipal corporation or a township files an ordinance or resolution objecting to the proposed annexation, a hearing shall be held on the petition. The board of county commissioners shall hear the petition at its next regular session and shall notify the agent for the petitioners of the hearing's date, time, and place. The agent for the petitioners shall give, within five days after receipt of the notice of the hearing from the board, to the parties and property owners entitled to notice under division (B) of this section, notice of the date, time, and place of the hearing. Notice to a property owner is sufficient if sent by regular United States mail to the tax mailing address listed on the county auditor's records. At the hearing, the parties and any owner of real estate within the territory proposed to be annexed are entitled to appear for the purposes described in division (C) of section 709.032 of the Revised Code.

(F) Within thirty days after a hearing under division (E) of this section, the board of county commissioners shall enter upon its journal a resolution granting or denying the proposed annexation. The resolution shall include specific findings of fact as to whether or not each of the conditions listed in this division has been met. If the board grants the annexation, the clerk of the board shall proceed as provided in division (C)(1) of section 709.033 of the Revised Code.

The board shall enter a resolution granting the annexation if it finds, based upon a preponderance of the substantial,

H. B. No. 113 As Introduced

le, and probative evidence on the whole record, that each	818
following conditions has been met:	819
(l） The petition meets all the requirements set forth in,	820
as filed in the manner provided in, section 709.02l of the	821
edCode.	822
	823
(2） The persons who signed the petition are owners of real	824
located in the territory proposed to be annexed in the	825
on and constitute all of the owners of real estate in that	826
ory.
(3) No street or highway will be divided or segmented by	827
undary line between a township and the municipal	828
ation as to create a road maintenance problem, or if the	829
	830
ation has agreed, as a condition of the annexation, that	831
l assume the maintenance of that street or highway. For	832
	833 834
leaning as in section 451l.01 of the Revised Code.
(4） The municipal corporation to which the territory is	835
ed to be annexed has adopted an ordinance or resolution as	836 837
ed by division (C)(2) of this section.
(5） The state director of development has certified that	838
oject meets the requirements of divisions (A)(l） and (2)	839
S section and thereby qualifies as a significant economic	840
pment project. The director's certification is binding on	841
ard of county commissioners.	842
(6) On balance, the general good of the territory proposed	843
annexed will be served, and the benefits to the territory	844
sed to be annexed and the surrounding area will outweigh	845
	846

H. B. No. 113 As Introduced

surrounding area, if the proposed annexation is granted. 847
(G) An owner who signed the petition may appeal a decision 848
of the board of county commissioners denying the proposed 849
annexation under section 709.07 of the Revised Code. No other 850
person has standing to appeal the board's decision in law or in 851
equity. If the board grants the annexation, there shall be no 852
appeal in law or in equity. 853

(H) Notwithstanding anything to the contrary in section 503.07 of the Revised Code, unless otherwise provided in an annexation agreement entered into pursuant to section 709.192 of the Revised Code or in a cooperative economic development agreement entered into pursuant to section 701.07 of the Revised Code, territory annexed into a municipal corporation pursuant to this section shall not at any time be excluded from the township under section 503.07 of the Revised Code and, thus, remains subject to the township's real property taxes.

(I) A municipal corporation to which annexation is proposed is entitled in its sole discretion to provide to the territory proposed for annexation, upon annexation, services in addition to the services described in the ordinance or resolution adopted by the legislative authority of the municipal corporation under division (C)(2) of this section.

Sec. 709.16. (A) A municipal corporation may petition the 869
board of county commissioners to annex contiguous territory 870
owned only by the municipal corporation, a county, or the state. 871
The clerk of the board shall cause the petition to be entered 872
upon the board's journal at its next regular session. This entry 873
shall be the first official act of the board upon the petition. 874
Proceedings on the petition shall be conducted under this 875
section to the exclusion of any other provisions of this chapter 876

H. B. No. 113 As Introduced

except for sections 709.014, 709.14, 709.15, 709.20, and 709.21 877
of the Revised Code. 878
(B) If the only territory to be annexed is contiguous 879
territory owned by a municipal corporation or county, the board 880
of county commissioners, by resolution, shall grant the 881
annexation if the board finds that, on balance, the general good 882
of the territory proposed to be annexed will be served, and the 883
benefits to the territory proposed to be annexed and the 884
surrounding area will outweigh the detriments to the territory 885
proposed to be annexed and the surrounding area, if the 886
annexation is granted. The annexation shall be complete upon the 887
entry upon the journal of the board of the resolution granting 888
the annexation. 889
(C) If the only territory to be annexed is contiguous 890
territory owned by a county, the board of county commissioners, 891
by resolution, may grant or deny the annexation. The annexation 892
shall be complete upon the entry upon the journal of the board 893
of a resolution granting the annexation. 894
(D) If the only territory to be annexed is contiguous 895
territory owned by the state and the , the board shall grant the 896
annexation if both of the following are satisfied: 897
(1) The board finds that, on balance, the general good of 898
the territory proposed to be annexed will be served, and the 899
benefits to the territory proposed to be annexed and the 900
surrounding area will outweigh the detriments to the territory 901
proposed to be annexed and the surrounding area, if the 902
annexation is granted; 903
(2) The director of administrative services has filed a 904
written consent to the granting of the annexation with the board 905

H. B. No. 113 As Introduced

of county commissioners, the board, by resolution, shall grant 906
the annexation. The 907
(D) An annexation under this section shall be complete 908
upon the entry upon the journal of the board of a resolution 909
granting the annexation. 910
(E) The board of county commissioners shall act upon a 911
petition for annexation filed under this section within thirty 912
days after receipt of the petition. 913
(F) No appeal in law or in equity shall be allowed from 914
the granting of an annexation under this section. 915

(G) When a municipal corporation purchases real property below an appraised fair market value and sells or agrees to sell the property back to the person that sold it to the municipal corporation, an annexation of that property completed under this section shall be void, and the annexed property shall become part of the township from which it was annexed, if it still exists. If the township no longer exists, the board of county commissioners shall attach the annexed territory to another township.

(H) Territory annexed under this section shall not be 925
excluded from the township under section 503.07 of the Revised 926
Code. 927
Sec. 3311.222. Notwithstanding anything to the contrary in 928
section 3311.06 of the Revised Code, when a municipal 929
corporation annexes territory under section 709.023 of the 930
Revised Code, the state board of education shall transfer such 931
territory to the city, local, or exempted village school 932
district that primarily serves the annexing municipal 933
corporation, if that school district is different than the 934

H. B. No. 113 As Introduced

school district that was serving the territory prior to the 935
annexation, beginning on the first day of July that occurs at 936
least one hundred eighty days after the effective date of the 937
annexation. 938

Notwithstanding anything to the contrary in section 3313.98 or 3313.981 of the Revised Code, a city, local, or exempted village school district's policy adopted under section 3313.98 of the Revised Code shall require a school district from which territory is transferred under this section to permit any student who resides in the annexed territory and who was enrolled in the district in the ninth grade or higher prior to the annexation to re-enroll in the district until the student completes twelfth grade, regardless of whether the district has adopted a policy under division (B)(1)(a), (b), or (c) of section 3313.98 of the Revised Code. Such student shall be considered an adjacent district student for purposes of sections 3313.98 and 3313.981 of the Revised Code.

Sec. 3735.67. (A) The owner of real property located in a community reinvestment area and eligible for exemption from taxation under a resolution adopted pursuant to section 3735.66 of the Revised Code may file an application for an exemption from real property taxation of a percentage of the assessed valuation of a new structure, or of the increased assessed valuation of an existing structure after remodeling began, if the new structure or remodeling is completed after the effective date of the resolution adopted pursuant to section 3735.66 of the Revised Code. The application shall be filed with the housing officer designated for the community reinvestment area in which the property is located. If any part of the new structure or remodeled structure that would be exempted is of real property to be used for commercial or industrial purposes,

H. B. No. 113 As Introduced

the legislative authority and the owner of the property shall enter into a written agreement pursuant to section 3735.671 of the Revised Code prior to commencement of construction or remodeling; if such an agreement is subject to approval by the board of education of the school district within the territory of which the property is or will be located, the agreement shall not be formally approved by the legislative authority until the board of education approves the agreement in the manner prescribed by that section.

966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995

(B) The housing officer shall verify the construction of the new structure or the cost of the remodeling of the existing structure and the facts asserted in the application. The housing officer shall determine whether the construction or remodeling meets the requirements for an exemption under this section. In cases involving a structure of historical or architectural significance, the housing officer shall not determine whether the remodeling meets the requirements for a tax exemption unless the appropriateness of the remodeling has been certified, in writing, by the society, association, agency, or legislative authority that has designated the structure or by any organization or person authorized, in writing, by such society, association, agency, or legislative authority to certify the appropriateness of the remodeling.

(C)(C)(1) If the construction or remodeling meets the
requirements for exemption, the housing officer shall forward
request approval of the application from the board of education
of the city, local, or exempted village school district within
the territory of which the property is or will be located. For the purpose of obtaining such approval, the housing
officer shall certify a copy of the application to the board of

H. B. No. 113 As Introduced

education. The board, by resolution adopted by a majority of the board, shall approve or disapprove the application and certify a copy of the resolution to the property owner and the housing officer not later than forty-five days after the application is certified to the board. The board may include in the resolution conditions under which the board would approve the application. The housing officer may approve an application at any time after the board certifies its resolution approving the application, or, if the board approves the application conditionally, at any time after the housing officer is notified that the conditions are agreed to by the board and the property owner.

(2) Approval of an application by a board of education is not required under division (C)(1) of this section if, for each tax year the dwelling is exempted from taxation, the sum of the following quantities, as estimated at or prior to the time the application is formally approved by the housing officer, equals or exceeds twenty-five per cent of the amount of taxes, as estimated at or prior to that time, that would have been charged and payable that year upon the dwelling had that dwelling not been exempted from taxation:

996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025

(a) The amount of taxes charged and payable on any portion of the assessed valuation of the new dwelling or of the increased assessed valuation of an existing dwelling after remodeling began that will not be exempted from taxation under the agreement;

(b) The amount of any cash payment by the owner of the dwelling to the school district and any payment by the legislative authority that designated the community reinvestment area to the school district pursuant to section 5709.82 of the Revised Code.

H. B. No. 113 As Introduced

The estimates of quantities used for purposes of division	1026
(C)(2) of this section shall be estimated by the housing	1027
officer. Departures of the actual quantities from the estimates	1028
subsequent to approval of the application do not invalidate the	1029
application.	1030
(3) If a board of education has adopted a resolution
waiving its right to approve applications under this division	1031
	1032
and that resolution remains in effect, approval of an	1033
application by the board is not required under division (C) (l)	1034
of this section. If a board adopts a resolution waiving its	1035
right to approve applications, the board shall certify a copy of	1036
s	1037
such a resolution, it shall certify notice of the rescission to the housing officer.	1038
(4) If the owner of the dwelling agrees to make any	1039
payment to a school district as described in division (C) (2) (b)	1040
of this section, the owner shall agree to make payments to the	1041
	1042
joint vocational school district within which the property is	1043
located at the same rate or amount and under the same terms received by the city, local, or exempted village school	1044
district.	1045 1046
(5) Upon approval of an application, the housing officer	1047
shall forward the application_to the county auditor with a	1048
certification as to the division of this section under which the	1049
exemption is granted, and the period and percentage of the
	1050
exemption as determined by the legislative authority pursuant to	1051
that division. If the construction or remodeling is of	1052
commercial or industrial property and the legislative authority	1053
is not required to certify a copy of a resolution under section	1054
3735.671 of the Revised Code, the housing officer shall comply	1055

H. B. No. 113 As Introduced

with the notice requirements prescribed under section 5709.83 of 1056

	che Revised Code, unless the board has adopted a resolution ander that section waiving its right to receive such a notice.			1057 1058
	(D） Except as provided in division (F） of this section,			1059
	che tax exemption shall first apply in the year the construction			1060
	or remodeling would first be taxable but for this section. In			1061
	the case of remodeling that qualifies for exemption, a			1062
	a a a			1063
	assessed valuation of an existing structure after remodeling			1064
	Degan shall be exempted from real property taxation. In the case			1065
				1066
	percentage, not to exceed one hundred per cent, of the assessed			1067
	value of the structure shall be exempted from real property			1068
	caxation. In either case, the percentage shall be the percentage			1069
	set forth in the agreement if the structure or remodeling is to			1070
	oe used for commercial or industrial purposes, or the percentage			1071
	set forth in the resolution describing the community			1072
	ceinvestment area if the structure or remodeling is to be used			1073
for residential purposes.				1074
	The construction of new structures and the remodeling of			1075
	existing structures are hereby declared to be a public purpose			1076
	for which exemptions from real property taxation may be granted			1077
for the following periods:				1078
			1079
(l） For every dwelling and commercial or industrial			1080
oroperties, located within the same community reinvestment area,			1081
apon which the cost of remodeling is at least two thousand five
nundred dollars in the case of a dwelling containing not more			1082
chan two family units or at least five thousand dollars in the			1083
case of all other property， a period to be determined by the			1084
legislative authority adopting the resolution, but not exceeding			1085

H. B. No. 113 As Introduced

fifteen years. The period of exemption for a dwelling described 1086
in division (D)(1) of this section may be extended by a 1087
legislative authority for up to an additional ten years if the 1088
dwelling is a structure of historical or architectural 1089
significance, is a certified historic structure that has been 1090
subject to federal tax treatment under 26 U.S.C. 47 and 170(h), 1091
and units within the structure have been leased to individual 1092
tenants for five consecutive years; 1093

(2) Except as provided in division (F) of this section, for construction of every dwelling, and commercial or industrial structure located within the same community reinvestment area, a period to be determined by the legislative authority adopting the resolution, but not exceeding one of the following:

(a) Thirty years, if the commercial or industrial structure is situated on the site of a megaproject and is owned and occupied by a megaproject operator as defined in division (A)(12) of section 122.17 of the Revised Code, or is not situated on the site of a megaproject but is owned and occupied by a megaproject supplier that meets the requirements described in division (A)(13)(b) of section 122.17 of the Revised Code;

(b) Fifteen years, for any other dwelling or commercial or industrial structure.

(E) Any person, board, or officer authorized by section 5715.19 of the Revised Code to file complaints with the county board of revision may file a complaint with the housing officer challenging the continued exemption of any property granted an exemption under this section. A complaint against exemption shall be filed prior to the thirty-first day of December of the tax year for which taxation of the property is requested. The housing officer shall determine whether the property continues

H. B. No. 113 As Introduced

to meet the requirements for exemption and shall certify the 1116
housing officer's findings to the complainant. If the housing 1117
officer determines that the property does not meet the 1118
requirements for exemption, the housing officer shall notify the 1119
county auditor, who shall correct the tax list and duplicate 1120
accordingly. 1121

(F) The owner of a dwelling constructed in a community reinvestment area may file an application for an exemption after the year the construction first became subject to taxation. The application shall be processed in accordance with the procedures prescribed under this section and shall be granted if the construction that is the subject of the application otherwise meets the requirements for an exemption under this section. If approved, the exemption sought in the application first applies in the year the application is filed. An exemption approved pursuant to this division continues only for those years remaining in the period described in division (D)(2) of this section. No exemption may be claimed for any year in that period that precedes the year in which the application is filed.

Section 2. That existing sections 102.02, 709.022, 1135
709.023, 709.024, 709.16, and 3735.67 of the Revised Code are 113
hereby repealed. 113
Section 3. The changes to annexation proceedings under 1138
sections 709.022, 709.023, 709.024, and 709.16 of the Revised 1139
Code as amended by this act apply only to an annexation for 1140
which the petition is filed on or after the effective date of 1141
this section. 1142