122:23-1-05 Construction reporting.

(A) The applicant shall file construction progress reports as provided in this rule. Construction progress reports shall be in the form and contain the substance required by the director from time to time, provided that substantive changes to the form shall be made not less than ninety days prior to the reporting deadline. A construction progress report must be received by the director not later than the close of business on March first (or the first business day after March first if March first is not a business day) each year following any calendar year during which any construction or installation of the energy project occurs. A construction progress report will report on any construction activity on the energy project during the calendar year ending on December thirty-first prior to the reporting deadline. In each construction project report, the applicant will report the energy project's nameplate capacity and provide information about the status of construction of the energy project during the reporting period, including among other things a general description of the construction work undertaken and work remaining at the end of the reporting period to complete the energy project. The work remaining as of December thirty-first of the reporting period shall be expressed as a percentage of the total project.

(B) For each application for certification filed at any time when a request for proposal that is issued by an electric distribution utility or an electric service company on or before December 31, 2010 to purchase power or renewable energy credits remains open, the construction progress reports shall include a certificate of an authorized representative of the applicant that it complied through the reporting period with the provisions of division (F)(8) of section 5727.75 of the Revised Code regarding offers to sell power or renewable energy credits from the energy project to electric distribution utilities or electric service companies subject to renewable energy resource requirements under section 4928.64 of the Revised Code.

(C) The construction progress report must include an employment report including the total number of full-time equivalent employees employed in the construction or installation of the energy project during the reporting period, the total number of such full-time equivalent employees domiciled in Ohio, the number of days during the reporting period that construction was in progress, and the number of days and hours worked by each individual employed in the construction or installation of the energy project. Each employee for which hours of employment are reported should be designated either as an Ohio-domiciled employee or an employee domiciled outside Ohio. For any energy project the construction of which does not continue for the entire calendar year reporting period, the calculation of the number of full-time equivalent employees shall be prorated based on the number of days during the reporting period that construction on the energy project was in progress. The prorated number of full-time equivalent employees will be determined by dividing the actual number of hours worked by employees on the construction or installation during the reporting period by the product of the number of days during which construction was in progress during the reporting period, times eight.

(D) The applicant must submit as supporting documentation with the employment report a list of individuals employed in the construction or installation of the energy project during the reporting period, their residence addresses, and a certificate from each employee with an Ohio address that he or she is Ohio-domiciled. The applicant shall retain in its records for a period of at least three years after the energy project is placed in service and make available to the director upon request the employee certificates of Ohio domicile together with evidence of each such employee's Ohio domicile. Evidence of Ohio domicile may include a copy of an unexpired drivers license issued by the state of Ohio to the employee showing an Ohio residence address, an Ohio voter registration card for the employee dated during the construction period, a utility bill dated during the construction period addressed to the employee at his or her Ohio residence address, or such other documentation as the director determines reasonably demonstrates that the employee's permanent residence is in the state of Ohio.

(E) The applicant shall file with the director a construction completion report within ninety days after the energy project is placed in service; except that if the energy project was placed in service prior to the effective date of section 5727.75 of the Revised Code, the construction completion report shall be filed within ninety days after the form of construction completion report is published by the director and provided to those applicants who filed nameplate capacity certificates with the director as provided in division (F)(2) of section 5727.75 of the Revised Code. The construction completion report shall be in the form and contain the substance required by the director from time to time. Among other things, the applicant shall identify the date(s) on which construction is completed and the energy project is placed in service, list each permanent parcel number for real property on which any part of the energy project is located, and report on the status of any repair or rebuilding of roads, bridges or culverts required by any agreement between the applicant and the county engineer. If post-construction work on roads, bridges, or culverts was required by agreement with a county engineer, the applicant shall also submit with its final construction report a certificate of the county engineer confirming the status of such work.

(F) The date on which the energy project is placed in service must occur no later than the deadline provided in division (B) or (C) of section 5727.75 of the Revised Code, whichever applies. Therefore, the construction completion report of a qualified energy project using renewable energy resources must be delivered to the director no later than March 31, 2013, and the construction completion report for a qualified energy project using clean coal technology, advanced nuclear technology, or cogeneration technology must be delivered to the director no later than March 31, 2017.

(G) The construction completion report must include an appendix listing each item of tangible personal property of a qualified energy project to be exempt from taxation, the cost of each such item of tangible personal property, and the county in which the item of tangible personal property is located. The tangible personal property must be identified as part of the "energy facility," as that term is defined in division (P) of section 5727.01 of the Revised Code, "energy conversion equipment," as that term is defined in division (O) of section 5727.01 of the Revised Code, or "interconnection equipment," as that term is used in the definition of energy facility. For purposes of this provision, "cost" means the cost reflected on the applicant's books and records, including all expenses incurred to put the property in place and in use. The applicant shall also include in the appendix a final complete list of permanent parcel numbers for the parcels of real property on which any part of a qualified energy project is located and sufficient detail about the location of tangible personal property constituting the energy facility and the buildings, structures, improvements, or fixtures exclusively used to house, support, or stabilize the tangible personal property constituting the energy facility or that are otherwise necessary for the operation of that property so that the county auditor can determine the boundaries of the real property that may be entitled to exemption from taxation consistent with the definition of energy facility in division (P) of section 5727.01 of the Revised Code.

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