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
:
be made by the
person owning the facility at the time of application. The application shall
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. The application shall include details of how the applicant
determined the cost of any auxiliary property under section 5709.21 of the
Revised Code.
(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)
The application shall be
Be accompanied by the nonrefundable fee
required
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 not
accompanied by the fee, documents, and information required is not
properly completed until the fee
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 must
may file a new
application if the applicant still wants a certificate to be issued.
An applicant generally must
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 subsequent to the change shall forthwith
will notify the commissioner in writing of the
change.
(B) As
soon as is practicable after receipt of a properly completed application, the
tax commissioner will provide a copy of the
application and any accompanying documentation to the county auditor of the
county in which the facility is located.
(C) The
tax commissioner will provide a copy of a properly
completed application to either the director of environmental protection or the
director of development, as appropriate, to obtain the director's opinion
concerning the facility. After obtaining the director's opinion and considering
any additional information requested, the commissioner will ascertain if a
certificate should be issued in whole or in part or denied.
The commissioner will give written notice of the proposed
finding to the applicant and the appropriate county auditor. If the applicant
or the county auditor desires a reconsideration of the proposed finding, either
person may file a written request for reconsideration with the commissioner
within sixty days after the notice was sent. Either person may include a
request that the commissioner conduct a hearing on the application.
If a hearing has been requested, the commissioner will schedule
a hearing and give notice thereof to the applicant, the county auditor, and the
appropriate director. After the hearing, the commissioner will issue a final
determination on the application and serve copies of the final determination on
the applicant and the appropriate county auditor. The final determination is
subject to appeal under section
5717.02 of the Revised
Code.
After conclusion of the above proceedings, including exhaustion
of any appeal, the commissioner will issue, if applicable, an exempt facility
certificate, which will include an exempt facility certificate number. The
number shall be
is used on all tax returns, all sales tax exemption
certificates, and all other forms and correspondence pertaining to the
facility.
(D) For purposes
of audit and examination by employees of the tax commissioner, the taxpayer
shall identify separately the exempted portion of a facility on the
taxpayer's
taxpayer's books and records.
(E) Upon the
tax
commissioner's
commissioner's own motion
or upon receiving a complaint, the commissioner may, at the
commissioner's
commissioner's discretion, after giving notice and the
opportunity for a hearing to a certificate holder, revoke or modify such
certificate in accordance with division (C) of section
5709.22 of the Revised
Code.
(F)
The requirement under division (E) of section
5709.25 of the Revised Code to file a new application
New applications for the addition, enlargement,
expansion, or replacement of property at a previously certified exempt
facility
, filed under division (E) of section
5709.25 of the Revised Code,
are
shall be separately ascertained
for each such facility. If the exempt facility is a jointly owned facility,
that requirement shall be
the new application is based on the aggregate costs of
all the joint owners of the facility.
The new application shall be accompanied by the nonrefundable
fee required
prescribed for applications filed under division (E)
of section 5709.25 of the Revised Code.
Section 5709.212 of the Revised Code
provides that until the 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. A
certificate will not be issued for the addition, enlargement, expansion, or
replacement until the fee is paid.
(G) In the event of the transfer of an exempt
facility certificate as provided by section
5709.27 of the Revised Code, the
transferee shall promptly
provide:
give written notice of the transfer to the
commissioner and to the county auditor of the county in which the facility is
located. Such written notice shall specify the effective date of the transfer
and shall have attached thereto a copy of the instrument of transfer and a copy
of the certificate transferred.
(1)
Written notice of the transfer to the commissioner and
to the county auditor of the county in which the facility is located,
specifying the effective date of the transfer; and
(2)
A copy of the
instrument of transfer and a copy of the certificate
transferred.
(H)
As used in section 5709.21 of the Revised Code,
"the date of the construction of the facility" means the date on which actual
installation or construction of the facility, as set forth by the plans and
specifications, is begun, which will result in the completed and operational
facility.
Notes
Ohio Admin. Code
5703-1-06
Effective:
10/27/2023
Five Year Review (FYR) Dates:
3/21/2027
Promulgated Under:
119
Statutory Authority:
5703.05
Rule
Amplifies: 5709.20,
5709.21,
5709.22,
5709.24,
5709.25,
5709.26,
5709.27
Prior
Effective Dates: 06/04/1973, 09/20/1976, 12/11/2003,
03/21/2022