Chapter 122:23-1 | General Provisions

Rule 122:23-1-05 | Certificate of verification.

• Effective: October 30, 2017
• Promulgated Under: 119.03

(A) Following review and acceptance of the applicant's submitted construction completion report, the director shall issue a certificate of verification confirming compliance with the requirements of section 5727.75 of the Revised Code. The certificate shall identify the date the qualified energy project is placed into service, provide the Ohio-domiciled employee ratio, and describe the tangible personal property and real property to be exempt from taxation in sufficient detail that the commissioner and county auditor can determine the personal property subject to exemption and the boundaries of the real property including buildings, structures, and fixtures that are entitled to exemption from taxation. The director shall provide a copy of the certificate of verification to the applicant, the commissioner, the board of county commissioners, auditor and treasurer of each county in which any part of the qualified energy project is located, and to the applicable taxing units in which any real or tangible personal property is located.

(B) The tangible personal property tax exemption granted to a qualified energy project is effective as of the tax year immediately following the calendar year in which the property is placed into service, as identified on the certificate of verification. In accordance with division (G) of section 5727.75 of the Revised Code, the requirement to make a payment in lieu of taxes begins with the tax year in which the exemption is effective.

(C) Upon receipt of the certificate of verification 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 tax years as are necessary to give effect to the qualified energy property certificate.

Supplemental Information

Authorized By: 5727.75(H)
Amplifies: 5727.75
Five Year Review Date: 10/30/2022
Prior Effective Dates: 1/10/2011

Rule 122:23-1-07 | Signature; failure to report; trade secrets.

• Effective: October 30, 2017
• Promulgated Under: 119.03

(A) The application for certification and each report submitted by an applicant pursuant to rules 122:23-1-01 to 122:23-1-10 of the Administrative Code shall include a certification signed by an authorized representative of the applicant that the information contained in the application or report is true, correct, and complete.

(B) If the applicant fails to submit to the director any report as and when the report is due, or if the applicant submits a report that omits any required information, the applicant will not be in compliance with the requirements of section 5727.75 of the Revised Code. The director will notify the applicant in writing of any failure to file a report as required. If the applicant does not file the report or the omitted information within thirty days after the date of the director's notice, the director may initiate the process to revoke the certification of the applicant's qualified energy project as provided in rule 122:23-1-08 of the Administrative Code. If information omitted from a report is a certificate to be provided by a third party, including a public official or public authority, and the certificate is omitted because the third party has not responded to a timely request for such information for a reason other than the applicant's noncompliance with requirements related to the certificate, the director will not consider the report to be delinquent if the applicant includes in the report a copy of the request made to the third party for the certificate, pursues the request for the certificate diligently, and provides a copy of the certificate to the director promptly after it is received.

(C) Information that qualifies as a trade secret under Ohio law may be exempt from release as a public record. State law generally requires that documents containing both trade secret information and non-confidential information be disclosed with trade secret information redacted. To assist the director in identifying trade secret information submitted to the director as part of an application for certification or otherwise in connection with the certification of a qualified energy project, the applicant should mark trade secret information by placing an asterisk before and after each line containing trade secret information and underlining the information considered to be a trade secret.

Supplemental Information

Authorized By: 5727.75(H)
Amplifies: 5727.75
Five Year Review Date: 10/30/2022

Rule 122:23-1-09 | Delegation of functions.

• Effective: October 30, 2017
• Promulgated Under: 119.03

Except as provided in this rule, each and any of the powers and duties of the director under this chapter may be performed by the assistant director of development or such other officers and employees of the department of development as may be designated in writing by the director or such assistant director. Any such designation under this chapter shall continue to be effective unless and until it is terminated or superseded in writing, notwithstanding any succession in the office of director or assistant director. Any reference in this chapter to the director includes the assistant director or such other designated officers or employees.

Supplemental Information

Authorized By: 5727.75(H)
Amplifies: 5727.75
Five Year Review Date: 10/30/2022