As Reported by the Senate Local Government Committee
136th General Assembly
Regular Session Am. S. B. No. 101
2025-2026
Senator Blessing
A B I L L
To amend sections 3123.67, 4123.78, 4141.23,
5301.071, 5301.255, 5719.04, 5739.13, 5747.13,
and 5749.07 of the Revised Code to require
certain liens filed with the county recorder to
set forth the last known address of the lien
debtor and to require a memorandum of trust or
other qualifying instrument concerning real
property to be recorded.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 3123.67, 4123.78, 4141.23,
5301.071, 5301.255, 5719.04, 5739.13, 5747.13, and 5749.07 of
the Revised Code be amended to read as follows:
Sec. 3123.67. The amount of the arrearage due under the
support order determined to be in default pursuant to sections
3123.01 to 3123.07 of the Revised Code, and any amounts due for
current support that become an arrearage after the date the
default determination was made, shall be a lien against all
personal property, including after-acquired property, of the
obligor that is situated in this state. The lien may be filed
with the county recorder in each county of the state in which
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the personal property is located. The amount of the arrearage
due under the support order determined to be in default and any
amounts due for current support that become an arrearage after
the date the default determination was made, shall be a lien
against real property, including after-acquired property, of the
obligor after the lien is filed with a county recorder of this
state in which the real property is located. A lien may be filed
with the county recorder in each county of the state in which
real property of the obligor is located. Any lien filed under
this section shall include the last known address of the
obligor, without further inquiry or investigation, that is not a
post office box. In recording the lien, if registered land is
involved, the county recorder shall take all necessary action
required by Chapter 5309. of the Revised Code. The county
recorder may be compensated for liens filed under this section
pursuant to the development of unit costs that are reimbursed
under the provider contract entered into pursuant to Title IV-D
of the "Social Security Act," 88 Stat. 2351 (1975), 42 U.S.C.
651, as amended.
Sec. 4123.78. If any employer fails to comply with section
4123.35 of the Revised Code in accordance with the rules of the
administrator of workers' compensation, the administrator shall
file with the county recorder of any counties in which the
employer's property is located, its a certificate of containing
the employer's name, last known address, and the amount of
premium due from the employer, and that amount shall be a lien
from the date of filing against the real property and personal
property of the employer within the county in which the
certificate is filed. The county recorder shall record and index
the certificate in the official record. The county recorder
shall make no charge for the services provided by this section
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to be performed by the county recorder.
Sec. 4141.23. (A) Contributions shall accrue and become
payable by each employer for each calendar year or other period
as prescribed by this chapter. Such contributions become due and
shall be paid by each employer to the director of job and family
services for the unemployment compensation fund in accordance
with such regulations as the director prescribes, and shall not
be deducted, in whole or in part, from the remuneration of
individuals in the employer's employ.
In the payment of any contributions, a fractional part of
a dollar may be disregarded unless it amounts to fifty cents or
more, in which case it may be increased to the next higher
dollar.
(B)(1) Any contribution or payment in lieu of
contribution, due from an employer on or before December 31,
1992, shall, if not paid when due, bear interest at the rate of
ten per cent per annum. In such computation any fraction of a
month shall be considered as a full month.
(2) Any contribution, payment in lieu of contribution,
interest, forfeiture, or fine due from an employer on or after
January 1, 1993, shall, if not paid when due, bear interest at
the annual rate of fourteen per cent compounded monthly on the
aggregate receivable balance due. In such computation any
fraction of a month shall be considered as a full month.
(C) The director may waive the interest assessed under
division (B)(2) of this section if the employer meets all of the
following conditions within thirty days after the date the
director mails or delivers the notice of assessment of interest:
(1) Provides to the director a written request for a
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waiver of interest clearly demonstrating that the employer's
failure to timely pay contributions, payments in lieu of
contributions, interest, forfeiture, and fines was a result of
circumstances beyond the control of the employer or the
employer's agent, except that negligence on the part of the
employer or the employer's agent shall not be considered beyond
the control of the employer or the employer's agent;
(2) Furnishes to the director all quarterly reports
required under section 4141.20 of the Revised Code;
(3) Pays in full all contributions, payments in lieu of
contributions, interest, forfeiture, and fines for each quarter
for which such payments are due.
The director shall deny an employer's request for a waiver
of interest after finding that the employer's failure to timely
furnish reports or make payments as required under this chapter
was due to an attempt to evade payment.
(D) Any contribution, interest, forfeiture, or fine
required to be paid under this chapter by any employer shall, if
not paid when due, become a lien upon the real and personal
property of such employer. Upon failure of such employer to pay
the contributions, interest, forfeiture, or fine required to be
paid under this chapter, the director shall file notice of such
lien, containing the employer's name and last known address, for
which there shall be no charge, in the office of the county
recorder of the county in which it is ascertained that such
employer owns real estate or personal property. The director
shall notify the employer by mail of the lien. The absence of
proof that the notice was sent does not affect the validity of
the lien. Such lien shall not be valid as against the claim of
any mortgagee, pledgee, purchaser, judgment creditor, or other
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lienholder of record at the time such notice is filed.
If the employer acquires real or personal property after
notice of lien is filed, such lien shall not be valid as against
the claim of any mortgagee, pledgee, subsequent bona fide
purchaser for value, judgment creditor, or other lienholder of
record to such after-acquired property, unless the notice of
lien is refiled after such property was acquired by the employer
and before the competing lien attached to such after-acquired
property or before the conveyance to such subsequent bona fide
purchaser for value.
Such a notice shall be recorded in the county recorder's
official records and indexed in the direct and reverse indexes
under the name of the employer. When such unpaid contributions,
interest, forfeiture, or fines have been paid, the employer may
record with the county recorder of the county in which such
notice of lien has been filed and recorded, notice of such
payment, and the notice of payment shall be recorded in the
county recorder's official records and indexed in the direct and
reverse indexes. For recording the notice of payment, the county
recorder shall charge and receive from the employer a base fee
of two dollars for services and a housing trust fund fee of two
dollars pursuant to section 317.36 of the Revised Code.
(E) Notwithstanding other provisions in this section, the
director may reduce, in whole or in part, the amount of
interest, forfeiture, or fines required to be paid under this
chapter if the director determines that the reduction is in the
best interest of the unemployment compensation fund.
(F) Assessment of contributions shall not be made after
four years from the date on which such contributions became
payable, and no action in court for the collection of
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contributions without assessment of such contributions shall be
begun after the expiration of five years from the date such
contributions became payable. In case of a false or fraudulent
report or of a willful attempt in any manner to evade
contributions, such contributions may be assessed or a
proceeding in court for the collection of such contributions may
be begun without assessment at any time. When the assessment of
contributions has been made within such four-year period
provided, action in court to collect such contributions may be
begun within, but not later than, six years after such
assessment.
(G) In the event of a distribution of an employer's
assets, pursuant to an order of any court under the law of this
state, including any receivership, assignment for benefit of
creditors, adjudicated insolvency, or similar proceedings,
contributions, interest, forfeiture, or fine then or thereafter
due have the same priority as provided by law for the payment of
taxes due the state and shall be paid out of the trust fund in
the same manner as provided for other claims for unpaid taxes
due the state.
(H) If the attorney general finds after investigation that
any claim for delinquent contributions, interest, forfeitures,
or fines owing to the director is uncollectible, in whole or in
part, the attorney general shall recommend to the director the
cancellation of such claim or any part thereof. The director may
thereupon effect such cancellation.
Sec. 5301.071. No instrument conveying real property, or
any interest in real property, and of record in the office of
the county recorder of the county within this state in which
that real property is situated shall be considered defective nor
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shall the validity of that conveyance be affected because of any
of the following:
(A) The dower interest of the spouse of any grantor was
not specifically released, but that spouse executed the
instrument in the manner provided in section 5301.01 of the
Revised Code.
(B) The officer taking the acknowledgment of the
instrument having an official seal did not affix that seal to
the certificate of acknowledgment.
(C) The certificate of acknowledgment is not on the same
sheet of paper as the instrument.
(D) The executor, administrator, guardian, assignee,
attorney in fact, or trustee making the instrument signed or
acknowledged the same individually instead of in a
representative or official capacity.
(E)(1) The grantor or grantee of the instrument is a trust
rather than the trustee or trustees of the trust if the trust
named as grantor or grantee has been duly created under the laws
of the state of its existence at the time of the conveyance and
a memorandum of trust that complies with section 5301.255 of the
Revised Code and contains a description of the real property
conveyed by that instrument is recorded in the office of the
county recorder in which the instrument of conveyance is
recorded. Upon compliance with division (E)(1) of this section,
a conveyance to or from a trust shall be considered to be a
conveyance to or from the trustee or trustees of the trust in
furtherance of the manifest intention of the parties.
(2) Except as otherwise provided in division (E)(2) of
this section, division (E)(1) of this section shall be given
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retroactive effect to the fullest extent permitted under section
28 of Article II, Ohio Constitution. Division (E) of this
section shall not be given retroactive or curative effect if to
do so would invalidate or supersede any instrument that conveys
real property, or any interest in the real property, recorded in
the office of the county recorder in which that real property is
situated prior to the date of recording of a curative memorandum
of trust or March 22, 2012, whichever event occurs later.
(F) A memorandum of understanding or other instrument
complying with division (A) of section 5301.255 of the Revised
Code is not recorded as required by that section, so long as the
instrument from a trustee or trust as grantor, conveying or
encumbering any interest in the real property has been of record
for more than four years.
Sec. 5301.255. (A) A memorandum of trust or other
instrument that satisfies both of the following may shall be
presented for recordation of record when any interest in real
property is conveyed by or to the trustee of a disclosed trust,
and in circumstances other than the conveyance of real property
may be presented, in the office of the county recorder of any
county in which real property that is subject to the trust is
located:
(1) The memorandum instrument shall be executed by the
trustee of the trust and acknowledged by the trustee of the
trust in accordance with section 5301.01 of the Revised Code.
(2) The memorandum instrument shall state all of the
following:
(a) The name and address of the trustee of the trust;
(b) The date of execution of the trust;
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(c) The powers specified in the trust relative to the
acquisition, sale, or encumbering of real property by the
trustee or the conveyance of real property by the trustee, and
any restrictions upon those powers.
(B) A memorandum of trust An instrument that satisfies
divisions (A)(1) and (2) of this section also may set forth the
substance or actual text of provisions of the trust that are not
described in those divisions.
(C) A memorandum of trust An instrument that satisfies
divisions (A)(1) and (2) of this section shall constitute notice
only of the information contained in it.
(D) Upon the presentation for recordation of a memorandum
of trust an instrument that satisfies divisions (A)(1) and (2)
of this section and the payment of the requisite fee prescribed
in section 317.32 of the Revised Code, a county recorder shall
record either:
(1) Record the memorandum of trust instrument in the
official records described in division (A)(17) of section 317.08
of the Revised Code, if the memorandum of trust instrument
describes specific real property , or ;
(2) Record the instrument in the official records
described in division (A)(23) of that section 317.08 of the
Revised Code, if the memorandum of trust instrument does not
describe specific real property.
Sec. 5719.04. (A) Immediately after each settlement
required by division (D) of section 321.24 of the Revised Code,
the county auditor shall make a tax list and duplicates thereof
of all general personal and classified property taxes remaining
unpaid, as shown by the county treasurer's books and the list of
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taxes returned as delinquent by the treasurer to the auditor at
such settlement. The county auditor shall also include in such
list all taxes assessed by the tax commissioner pursuant to law
which were not charged upon the tax lists and duplicates on
which such settlements were made nor previously charged upon a
delinquent tax list and duplicates pursuant to this section, but
the auditor shall not include taxes specifically excepted from
collection pursuant to section 5711.32 of the Revised Code. Such
tax list and duplicates shall contain the name of the person
charged, the last known address of the person charged, and the
amount of such taxes, and the penalty, due and unpaid, and shall
set forth separately the amount charged or chargeable on the
general and on the classified list and duplicate. The auditor
shall deliver one such duplicate to the treasurer on the first
day of December, annually. Upon receipt of the duplicate the
treasurer may prepare and mail tax bills to all persons charged
with such delinquent taxes. Each bill shall include a notice
that the interest charge prescribed by section 5719.041 of the
Revised Code has begun to accrue.
The auditor shall cause a copy of the delinquent personal
and classified property tax list and duplicate provided for in
this division to be published twice within sixty days after
delivery of such duplicate to the treasurer in a newspaper of
general circulation in the county. The newspaper shall meet the
requirements of section 7.12 of the Revised Code. The auditor
may publish the tax list on a preprinted insert in the
newspaper. The cost of the second publication of the list shall
not exceed three-fourths of the cost of the first publication of
the list.
Before such publication, the auditor shall cause a display
notice of the forthcoming publication of such delinquent
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personal and classified property tax list to be inserted once a
week for two consecutive weeks in a newspaper of general
circulation in the county. Copy for such display notice shall be
furnished by the auditor to the newspaper selected to publish
such delinquent tax lists simultaneously with the delivery of
the duplicate to the treasurer. Publication of the delinquent
lists may be made by a newspaper in installments, provided that
complete publication thereof is made twice during said sixty-day
period.
The office of the county treasurer shall be kept open to
receive the payment of delinquent general and classified
property taxes from the day of delivery of the duplicate thereof
until the final publication of the delinquent tax list. The name
of any taxpayer who, prior to seven days before either the first
or second publication of said list, pays such taxes in full or
enters into a delinquent tax contract to pay such taxes in
installments pursuant to section 5719.05 of the Revised Code
shall be stricken from such list, and the taxpayer's name shall
not be included in the list for that publication.
The other such duplicate, from which shall first be
eliminated the names of persons whose total liability for taxes
and penalty is less than one hundred dollars, shall be filed by
the auditor on the first day of December, annually, in the
office of the county recorder, and the same shall constitute a
notice of lien and operate as of the date of delivery as a lien
on the lands and tenements, vested legal interests therein, and
permanent leasehold estates of each person named therein having
such real estate in such county. Such notice of lien and such
lien shall not be valid as against any mortgagee, pledgee,
purchaser, or judgment creditor whose rights have attached prior
to the date of such delivery. Such duplicate shall be kept by
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the county recorder in the official records, and indexed under
the name of the person charged with such tax. No fee shall be
charged by the county recorder for the services required under
this section.
The auditor shall add to the tax list made pursuant to
this section all such taxes omitted in a previous year when
assessed by the auditor or finally assessed by the tax
commissioner pursuant to law, and by proper certificates cause
the same to be added to the treasurer's delinquent tax duplicate
provided for in this section, and, in proper cases, file notice
of the lien with the recorder, as provided in this section.
If the authority making any assessment believes that the
collection of such taxes will be jeopardized by delay, such
assessing authority shall so certify on the assessment
certificate thereof, and the auditor shall include a certificate
of such jeopardy in the certificate given by the auditor to the
treasurer. In such event, the treasurer shall proceed
immediately to collect such taxes, and to enforce the collection
thereof by any means provided by law, and the treasurer may not
accept a tender of any part of such taxes; but the person or the
representatives of the person against whom such assessment is
made may, in the event of an appeal to the tax commissioner
therefrom, obtain a stay of collection of the whole or any part
of the amount of such assessment by filing with the treasurer a
bond in an amount not exceeding double the amount as to which
the stay is desired, with such surety as the treasurer deems
necessary, conditioned upon the payment of the amount determined
to be due by the decision of the commissioner which has become
final, and further conditioned that if an appeal is not filed
within the period provided by law, the amount of collection
which is stayed by the bond will be paid on notice and demand of
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the treasurer at any time after the expiration of such period.
The taxpayer may waive such stay as to the whole or any part of
the amount covered by the bond, and if as the result of such
waiver any part of the amount covered by the bond is paid, then
the bond shall be proportionately reduced on the request of the
taxpayer.
(B) Immediately after each settlement required by division
(D) of section 321.24 of the Revised Code, the auditor shall
make a separate list and duplicate, prepared as prescribed in
division (A) of this section, of all general personal and
classified property taxes that remain unpaid but are excepted
from collection pursuant to section 5711.32 of the Revised Code.
The duplicate of such list shall be delivered to the treasurer
at the time of delivery of the delinquent personal and
classified property tax duplicate.
Sec. 5739.13. (A) If any vendor collects the tax imposed
by or pursuant to section 5739.02, 5739.021, 5739.023, or
5739.026 of the Revised Code, and fails to remit the tax to the
state as prescribed, or on the sale of a motor vehicle,
watercraft, or outboard motor required to be titled, fails to
remit payment to a clerk of a court of common pleas as provided
in section 1548.06 or 4505.06 of the Revised Code, the vendor
shall be personally liable for any tax collected and not
remitted. The tax commissioner may make an assessment against
such vendor based upon any information in the commissioner's
possession.
If any vendor fails to collect the tax or any consumer
fails to pay the tax imposed by or pursuant to section 5739.02,
5739.021, 5739.023, or 5739.026 of the Revised Code, on any
transaction subject to the tax, the vendor or consumer shall be
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personally liable for the amount of the tax applicable to the
transaction. The commissioner may make an assessment against
either the vendor or consumer, as the facts may require, based
upon any information in the commissioner's possession.
An assessment against a vendor when the tax imposed by or
pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of
the Revised Code has not been collected or paid, shall not
discharge the purchaser's or consumer's liability to reimburse
the vendor for the tax applicable to such transaction.
An assessment issued against either, pursuant to this
section, shall not be considered an election of remedies, nor a
bar to an assessment against the other for the tax applicable to
the same transaction, provided that no assessment shall be
issued against any person for the tax due on a particular
transaction if the tax on that transaction actually has been
paid by another.
The commissioner may make an assessment against any vendor
who fails to file a return or remit the proper amount of tax
required by this chapter, or against any consumer who fails to
pay the proper amount of tax required by this chapter. When
information in the possession of the commissioner indicates that
the amount required to be collected or paid under this chapter
is greater than the amount remitted by the vendor or paid by the
consumer, the commissioner may audit a sample of the vendor's
sales or the consumer's purchases for a representative period,
to ascertain the per cent of exempt or taxable transactions or
the effective tax rate and may issue an assessment based on the
audit. The commissioner shall make a good faith effort to reach
agreement with the vendor or consumer in selecting a
representative sample.
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The commissioner may make an assessment, based on any
information in the commissioner's possession, against any person
who fails to file a return or remit the proper amount of tax
required by section 5739.102 of the Revised Code.
The commissioner may issue an assessment on any
transaction for which any tax imposed under this chapter or
Chapter 5741. of the Revised Code was due and unpaid on the date
the vendor or consumer was informed by an agent of the tax
commissioner of an investigation or audit. If the vendor or
consumer remits any payment of the tax for the period covered by
the assessment after the vendor or consumer was informed of the
investigation or audit, the payment shall be credited against
the amount of the assessment.
The commissioner shall give the party assessed written
notice of the assessment in the manner provided in section
5703.37 of the Revised Code. With the notice, the commissioner
shall provide instructions on how to petition for reassessment
and request a hearing on the petition.
(B) Unless the party assessed files with the commissioner
within sixty days after service of the notice of assessment,
either personally or by certified mail, a written petition for
reassessment, signed by the party assessed or that party's
authorized agent having knowledge of the facts, the assessment
becomes final and the amount of the assessment is due from the
party assessed and payable to the treasurer of state and
remitted to the tax commissioner. The petition shall indicate
the objections of the party assessed, but additional objections
may be raised in writing if received by the commissioner prior
to the date shown on the final determination. If the petition
has been properly filed, the commissioner shall proceed under
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section 5703.60 of the Revised Code.
(C) After an assessment becomes final, if any portion of
the assessment remains unpaid, including accrued interest, a
certified copy of the commissioner's entry making the assessment
final may be filed in the office of the clerk of the court of
common pleas in the county in which the place of business of the
party assessed is located or the county in which the party
assessed resides. Such filing shall include the party's name and
last known address. If the party assessed maintains no place of
business in this state and is not a resident of this state, the
certified copy of the entry may be filed in the office of the
clerk of the court of common pleas of Franklin county.
Immediately upon the filing of the entry, the clerk shall
enter a judgment for the state against the party assessed in the
amount shown on the entry. The judgment may be filed by the
clerk in a loose-leaf book entitled "special judgments for
state, county, and transit authority retail sales tax" or, if
appropriate, "special judgments for resort area excise tax," and
shall have the same effect as other judgments. Execution shall
issue upon the judgment upon the request of the tax
commissioner, and all laws applicable to sales on execution
shall apply to sales made under the judgment except as otherwise
provided in this chapter.
If the assessment is not paid in its entirety within sixty
days after the date the assessment was issued, the portion of
the assessment consisting of tax due shall bear interest at the
rate per annum prescribed by section 5703.47 of the Revised Code
from the day the tax commissioner issues the assessment until
the assessment is paid or until it is certified to the attorney
general for collection under section 131.02 of the Revised Code,
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469 Am. S. B. No. 101 Page 17
As Reported by the Senate Local Government Committee
whichever comes first. If the unpaid portion of the assessment
is certified to the attorney general for collection, the entire
unpaid portion of the assessment shall bear interest at the rate
per annum prescribed by section 5703.47 of the Revised Code from
the date of certification until the date it is paid in its
entirety. Interest shall be paid in the same manner as the tax
and may be collected by issuing an assessment under this
section.
(D) All money collected by the tax commissioner under this
section shall be paid to the treasurer of state, and when paid
shall be considered as revenue arising from the taxes imposed by
or pursuant to sections 5739.01 to 5739.31 of the Revised Code.
Sec. 5747.13. (A) If any employer collects the tax imposed
by section 5747.02 or under Chapter 5748. of the Revised Code
and fails to remit the tax as required by law, or fails to
collect the tax, the employer is personally liable for any
amount collected that the employer fails to remit, or any amount
that the employer fails to collect. If any taxpayer fails to
file a return or fails to pay the tax imposed by section 5747.02
or under Chapter 5748. of the Revised Code, the taxpayer is
personally liable for the amount of the tax.
If any employer, taxpayer, qualifying entity, or electing
pass-through entity required to file a return under this chapter
fails to file the return within the time prescribed, files an
incorrect return, fails to remit the full amount of the taxes
due for the period covered by the return, or fails to remit any
additional tax due as a result of a reduction in the amount of
the credit allowed under division (B) of section 5747.05 of the
Revised Code together with interest on the additional tax within
the time prescribed by that division, the tax commissioner may
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499 Am. S. B. No. 101 Page 18
As Reported by the Senate Local Government Committee
make an assessment against any person liable for any deficiency
for the period for which the return is or taxes are due, based
upon any information in the commissioner's possession.
An assessment issued against either the employer or the
taxpayer pursuant to this section shall not be considered an
election of remedies or a bar to an assessment against the other
for failure to report or pay the same tax. No assessment shall
be issued against any person if the tax actually has been paid
by another.
No assessment shall be made or issued against an employer,
a taxpayer, a qualifying entity, or an electing pass-through
entity more than four years after the final date the return
subject to assessment was required to be filed or the date the
return was filed, whichever is later. However, the commissioner
may assess any balance due as the result of a reduction in the
credit allowed under division (B) of section 5747.05 of the
Revised Code, including applicable penalty and interest, within
four years of the date on which the taxpayer reports a change in
either the portion of the taxpayer's adjusted gross income
subjected to an income tax or tax measured by income in another
state or the District of Columbia, or the amount of liability
for an income tax or tax measured by income to another state or
the District of Columbia, as required by division (B)(4) of
section 5747.05 of the Revised Code. Such time limits may be
extended if both the employer, taxpayer, qualifying entity, or
electing pass-through entity and the commissioner consent in
writing to the extension or if an agreement waiving or extending
the time limits has been entered into pursuant to section
122.171 of the Revised Code. Any such extension shall extend the
four-year time limit in division (B) of section 5747.11 of the
Revised Code for the same period of time. There shall be no bar
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530 Am. S. B. No. 101 Page 19
As Reported by the Senate Local Government Committee
or limit to an assessment against an employer for taxes withheld
from employees and not remitted to the state, against an
employer, a taxpayer, a qualifying entity, or an electing pass-
through entity that fails to file a return subject to assessment
as required by this chapter, or against an employer, a taxpayer,
a qualifying entity, or an electing pass-through entity that
files a fraudulent return.
The commissioner shall give the party assessed written
notice of the assessment in the manner provided in section
5703.37 of the Revised Code. With the notice, the commissioner
shall provide instructions on how to petition for reassessment
and request a hearing on the petition.
(B) Unless the party assessed files with the tax
commissioner within sixty days after service of the notice of
assessment, either personally or by certified mail, a written
petition for reassessment, signed by the party assessed or that
party's authorized agent having knowledge of the facts, the
assessment becomes final, and the amount of the assessment is
due and payable from the party assessed to the commissioner with
remittance made payable to the treasurer of state. The petition
shall indicate the objections of the party assessed, but
additional objections may be raised in writing if received by
the commissioner prior to the date shown on the final
determination. If the petition has been properly filed, the
commissioner shall proceed under section 5703.60 of the Revised
Code.
(C) After an assessment becomes final, if any portion of
the assessment remains unpaid, including accrued interest, a
certified copy of the tax commissioner's entry making the
assessment final may be filed in the office of the clerk of the
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560 Am. S. B. No. 101 Page 20
As Reported by the Senate Local Government Committee
court of common pleas in the county in which the employer's,
taxpayer's, qualifying entity's, or electing pass-through
entity's place of business is located or the county in which the
party assessed resides. Such filing shall include the party's
name and last known address. If the party assessed is not a
resident of this state, the certified copy of the entry may be
filed in the office of the clerk of the court of common pleas of
Franklin county.
Immediately upon the filing of the entry, the clerk shall
enter a judgment against the party assessed in the amount shown
on the entry. The judgment shall be filed by the clerk in one of
two loose-leaf books, one entitled "special judgments for state
and school district income taxes," and the other entitled
"special judgments for qualifying entity and electing pass-
through entity taxes." The judgment shall have the same effect
as other judgments. Execution shall issue upon the judgment upon
the request of the tax commissioner, and all laws applicable to
sales on execution shall apply to sales made under the judgment.
If the assessment is not paid in its entirety within sixty
days after the assessment was issued, the portion of the
assessment consisting of tax due shall bear interest at the rate
per annum prescribed by section 5703.47 of the Revised Code from
the day the tax commissioner issues the assessment until it is
paid or until it is certified to the attorney general for
collection under section 131.02 of the Revised Code, whichever
comes first. If the unpaid portion of the assessment is
certified to the attorney general for collection, the entire
unpaid portion of the assessment shall bear interest at the rate
per annum prescribed by section 5703.47 of the Revised Code from
the date of certification until the date it is paid in its
entirety. Interest shall be paid in the same manner as the tax
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591 Am. S. B. No. 101 Page 21
As Reported by the Senate Local Government Committee
and may be collected by the issuance of an assessment under this
section.
(D) All money collected under this section shall be
considered as revenue arising from the taxes imposed by this
chapter or Chapter 5733. or 5748. of the Revised Code, as
appropriate.
(E) If the party assessed files a petition for
reassessment under division (B) of this section, the person, on
or before the last day the petition may be filed, shall pay the
assessed amount, including assessed interest and assessed
penalties, if any of the following conditions exists:
(1) The person files a tax return reporting Ohio adjusted
gross income, less the exemptions allowed by section 5747.025 of
the Revised Code, in an amount less than one cent, and the
reported amount is not based on the computations required under
division (A) of section 5747.01 or section 5747.025 of the
Revised Code.
(2) The person files a tax return that the tax
commissioner determines to be incomplete, false, fraudulent, or
frivolous.
(3) The person fails to file a tax return, and the basis
for this failure is not either of the following:
(a) An assertion that the person has no nexus with this
state;
(b) The computations required under division (A) of
section 5747.01 of the Revised Code or the application of
credits allowed under this chapter has the result that the
person's tax liability is less than one dollar and one cent.
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619 Am. S. B. No. 101 Page 22
As Reported by the Senate Local Government Committee
(F) Notwithstanding the fact that a petition for
reassessment is pending, the petitioner may pay all or a portion
of the assessment that is the subject of the petition. The
acceptance of a payment by the treasurer of state does not
prejudice any claim for refund upon final determination of the
petition.
If upon final determination of the petition an error in
the assessment is corrected by the tax commissioner, upon
petition so filed or pursuant to a decision of the board of tax
appeals or any court to which the determination or decision has
been appealed, so that the amount due from the party assessed
under the corrected assessment is less than the portion paid,
there shall be issued to the petitioner or to the petitioner's
assigns or legal representative a refund in the amount of the
overpayment as provided by section 5747.11 of the Revised Code,
with interest on that amount as provided by such section,
subject to section 5747.12 of the Revised Code.
Sec. 5749.07. (A) If any severer required by this chapter
to make and file returns and pay the tax levied by section
5749.02 of the Revised Code, or any severer or owner liable for
the amounts due under section 1509.50 of the Revised Code, fails
to make such return or pay such tax or amounts, the tax
commissioner may make an assessment against the severer or owner
based upon any information in the commissioner's possession.
No assessment shall be made or issued against any severer
for any tax imposed by section 5749.02 of the Revised Code or
against any severer or owner for any amount due under section
1509.50 of the Revised Code more than four years after the
return was due or was filed, whichever is later. This section
does not bar an assessment against a severer or owner who fails
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649 Am. S. B. No. 101 Page 23
As Reported by the Senate Local Government Committee
to file a return as required by this chapter, or who files a
fraudulent return.
The commissioner shall give the party assessed written
notice of such assessment in the manner provided in section
5703.37 of the Revised Code. With the notice, the commissioner
shall provide instructions on how to petition for reassessment
and request a hearing on the petition.
(B) Unless the party assessed files with the commissioner
within sixty days after service of the notice of assessment,
either personally or by certified mail, a written petition for
reassessment signed by the party assessed or that party's
authorized agent having knowledge of the facts, the assessment
becomes final and the amount of the assessment is due and
payable from the party assessed to the treasurer of state. The
petition shall indicate the objections of the party assessed,
but additional objections may be raised in writing if received
by the commissioner prior to the date shown on the final
determination. If the petition has been properly filed, the
commissioner shall proceed under section 5703.60 of the Revised
Code.
(C) After an assessment becomes final, if any portion of
the assessment remains unpaid, including accrued interest, a
certified copy of the commissioner's entry making the assessment
final may be filed in the office of the clerk of the court of
common pleas in the county in which the party assessed resides
or in which the party's business is conducted. Such filing shall
include the debtor's name and last known address. If the party
assessed maintains no place of business in this state and is not
a resident of this state, the certified copy of the entry may be
filed in the office of the clerk of the court of common pleas of
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679 Am. S. B. No. 101 Page 24
As Reported by the Senate Local Government Committee
Franklin county.
Immediately upon the filing of such entry, the clerk shall
enter a judgment for the state against the party assessed in the
amount shown on the entry. The judgment may be filed by the
clerk in a loose-leaf book entitled "special judgments for state
severance tax," and shall have the same effect as other
judgments. Execution shall issue upon the judgment upon the
request of the commissioner, and all laws applicable to sales on
execution shall apply to sales made under the judgment.
If the assessment is not paid in its entirety within sixty
days after the day the assessment is issued, the portion of the
assessment consisting of tax due or amounts due under section
1509.50 of the Revised Code shall bear interest at the rate per
annum prescribed by section 5703.47 of the Revised Code from the
day the commissioner issues the assessment until it is paid or
until it is certified to the attorney general for collection
under section 131.02 of the Revised Code, whichever comes first.
If the unpaid portion of the assessment is certified to the
attorney general for collection, the entire unpaid portion of
the assessment shall bear interest at the rate per annum
prescribed by section 5703.47 of the Revised Code from the date
of certification until the date it is paid in its entirety.
Interest shall be paid in the same manner as the tax and may be
collected by the issuance of an assessment under this section.
(D) All money collected by the commissioner under this
section shall be paid to the treasurer of state, and when paid
shall be considered as revenue arising from the tax imposed by
section 5749.02 of the Revised Code and the amount due under
section 1509.50 of the Revised Code, as applicable.
Section 2. That existing sections 3123.67, 4123.78,
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709 Am. S. B. No. 101 Page 25
As Reported by the Senate Local Government Committee
4141.23, 5301.071, 5301.255, 5719.04, 5739.13, 5747.13, and
5749.07 of the Revised Code are hereby repealed.
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