122:23-1-04 Communication with local jurisdictions regarding application; qualified energy project Certificate.

(A) For each energy project with a nameplate capacity of five megawatts or greater, the director shall forward a copy of the application for certification to the board of county commissioners for each county and the taxing authority for each taxing unit identified by the applicant as a county in which any part of the energy project is located. The director may forward copies of applications for certification in electronic format. The director may request the board of county commissioners to review and confirm the list of taxing authorities provided in the application for such county.

(B) A board of county commissioners to which an application for certification is forwarded for review as provided in paragraph (E)(1)(b) of section 5727.75 of the Revised Code may request from the director an extension of time to consider a resolution approving or rejecting the application. Any such request shall be made in writing to the director. The board shall be entitled to receive, and the director shall grant, one extension of thirty days. The board may request a further extension of time to consider a resolution approving or rejecting the application, but any further extension may be granted or denied in the director's discretion.

(C) If within thirty days after the director forwards an application for certification to boards of county commissioners for the affected counties (or within any extension of that time granted by the director upon request of a county or otherwise),no board of county commissioners for a county in which any part of the energy project is located provides a resolution approving the application for certification or an alternative energy zone for any county in which a part of the energy project is located, the director shall deny the application for certification. The director shall notify the applicant in writing of such denial and provide a copy of the denial notice to the tax commissioner, the board of county commissioners for each county in which any part of the energy project is located, and the taxing authority of each taxing unit within an affected county. If the statutory deadline for submitting an application for certification has not passed, the applicant may resubmit its application for certification. If the statutory deadline for submitting an application for certification has passed, the applicant may not resubmit its application for certification and the denial of certification shall be final.

(D) The director shall review each application for certification and supporting documentation and determine if the application and supporting documentation satisfies the requirements of section 5727.75 of the Revised Code for certification of the energy project as a qualified energy project. The director shall notify the applicant in writing of such determination. For any energy project determined to be a qualified energy project, the director shall issue a certificate in the form determined by the director, in consultation with the commissioner. The certificate shall identify the applicant, each county in which any part of the qualified energy project is located, the taxing units within each such county, the permanent parcel numbers for the parcels on which any part of the qualified energy project is located, and for qualified energy projects using renewable resources the first tax year for which the property will be exempt from taxation, and the certificate shall describe the tangible personal property and real property to be exempt from taxation in sufficient detail that the county auditor can determine the boundaries of the real property and the buildings, structures, or fixtures that are entitled to exemption from taxation. For any qualified energy project with a nameplate capacity of five megawatts or greater, the certificate shall also identify separately any county that affirmatively rejected or failed to approve the exemption for energy project property located in such county. The director shall provide to the commissioner, to the board of county commissioners and auditor of each county in which any part of the qualified energy project is located, and to the taxing authority of each taxing unit within an affected county a copy of the qualified energy project certificate issued by the director to the applicant.

(E) Upon receipt of the qualified energy project certificate from the director, the county auditor of each county for which an exemption was approved shall place the real property described in the certification on the exempt list and remit or refund taxes for such years as are necessary to give effect to the qualified energy property certificate. If the application for certification was subject to approval by the board of county commissioners and the board of county commissioners did not approve such application or designate the county as an alternative energy zone, then the county auditor for such county shall not place property on the exempt list as provided in this paragraph and any tangible personal property and real property comprising any part of the qualified energy project located in such county shall not be exempt from taxation.

Effective: 01/10/2011
R.C. 119.032 review dates: 01/09/2016
Promulgated Under: 119.03
Statutory Authority: 5727.75(H)
Rule Amplifies: 5727.75