Section 333.01 | Impact Facilities Definitions.

Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly As used in this chapter: (A) “County sales and use tax” means the tax levied by a county under division (A) of section 5739.021 or division (A) of section 5741.021 of the Revised Code that is returned or distributed to the county […]

Section 333.02 | Agreement With Proposed Builder for Tax Revenue Sharing.

Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly Before June 1, 2015, a board of county commissioners of a county that levies a county sales and use tax may enter into an agreement with any person that proposes to construct an impact facility in the county to provide payments to […]

Section 333.03 | Application to Build Facility – Certification of Compliance.

Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) A person seeking to enter into an agreement and obtain payments under section 333.02 of the Revised Code shall provide both of the following to the board of county commissioners: (1) A certification by the person’s chief financial officer, or the […]

Section 333.04 | Review of Application – Agreement With Builder.

Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) After review of the items submitted under division (A) of section 333.03 of the Revised Code, and after receipt of the certification from the director of development services under division (B) of that section, a board of county commissioners, before June […]

Section 333.05 | Reduction of Payments for Noncompliance With Agreement.

Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) Except as otherwise provided in this division, if a person fails to meet or comply with any provision of an agreement entered into under section 333.02 of the Revised Code, the board of county commissioners may amend the agreement to reduce […]

Section 333.06 | Application of Builder for Payment.

Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly (A) A person who has entered into an agreement with a board of county commissioners under section 333.02 of the Revised Code shall apply for payment with the county auditor on a form prescribed by the tax commissioner within sixty days after […]

Section 333.07 | Appeal of Reduced Payment by Builder to Tax Commissioner.

Effective: June 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly (A) An applicant who intends to file an appeal with the tax commissioner under division (B)(2) of section 333.06 of the Revised Code shall have sixty days from the date the county auditor mails the notice under that section, as shown by […]