Pursuant to division (B) of section 5709.21 of the
Revised Code, the tax commissioner hereby prescribes the manner and form of
applying for the certification of exempt facilities under sections 5709.20 to
5709.27 of the Revised Code.
(A) Application for certification of an
exempt facility as defined in division (E) of section 5709.20 of the Revised
Code shall:
(1) Be made by the person
owning the facility at the time of application;
(2) Contain plans and
specifications of the property, including all materials incorporated or to be
incorporated into the property and the associated costs of the materials, and a
descriptive list of all equipment acquired or to be acquired by the applicant
for the exempt facility and the associated costs of the equipment;
(3) Include details of
how the applicant determined the cost of any auxiliary property under section
5709.21 of the Revised Code;
(4) Be accompanied by
the nonrefundable fee prescribed by section 5709.212 of the Revised Code.
Section 5709.212 of the Revised Code provides that until such fee is paid, the
application is not complete, and the applicant is not entitled to any tax
exemption under section 5709.25 of the Revised Code.
An exemption will be allowed only for those
exempt facility costs covered by the fee paid. If the exempt facility costs
exceed those covered by the fee paid, a certificate will not be issued for the
excess amount until the additional fee is paid.
An application is filed when a properly completed
application is received by the commissioner. An application is not properly
completed until all necessary fees, documents, and information are received.
The commissioner will provide the applicant at least thirty days after a
request is sent to complete the application. Thereafter, the commissioner may
deny issuing a certificate because the application is not properly completed. A
final determination reflecting such denial may be issued without obtaining the
opinion of the director of environmental protection, the director of natural
resources, or the director of development. The final determination is subject
to appeal under section 5717.02 of the Revised Code. Once the denial becomes
final, the applicant may file a new application if the applicant still wants a
certificate to be issued.
An applicant generally needs to file a separate
application for each location where the owner has facilities for which
certification is sought and for every county where a facility is located.
However, under authority of division (D) of section 5709.21 of the Revised
Code, the commissioner may allow an applicant to file one application that
applies to multiple facilities in the same county if the facilities are the
same or substantially similar. In addition, a single application, listing each
owner and its percentage of ownership, shall be filed for a jointly owned
facility; if at any time before or after issuance of an exempt facility
certificate the percentages of ownership change, the joint owners will notify
the commissioner in writing of the change.
(B) As soon as is practicable after
receipt of a properly completed application, the commissioner will provide a
copy of the application and any accompanying documentation to the county
auditor of the county in which the facility is located.
(C) The commissioner will provide a copy
of a properly completed application to either the director of environmental
protection, the director of natural resources, or the director of development,
as appropriate, to obtain the director's opinion concerning the facility.
After obtaining the director's opinion and considering any additional
information requested, the commissioner will ascertain if a certificate should
be issued in whole, in part, or denied.
The commissioner will give written notice of the
proposed finding to the applicant and the appropriate county auditor. If the
applicant or the county auditor desires a reconsideration of the proposed
finding, either person may file a written request for reconsideration with the
commissioner within sixty days after the notice was sent. Either person may
include a request that the commissioner conduct a hearing on the
application.
If a hearing has been requested, the commissioner
will schedule a hearing and give notice thereof to the applicant, the county
auditor, and the appropriate director. After the hearing, the commissioner will
issue a final determination on the application and serve copies of the final
determination on the applicant and the appropriate county auditor. The final
determination is subject to appeal under section 5717.02 of the Revised
Code.
After conclusion of the above proceedings,
including exhaustion of any appeal, the commissioner will issue, if applicable,
an exempt facility certificate, which will include an exempt facility
certificate number. The number is used on all tax returns, all sales tax
exemption certificates, and all other forms and correspondence pertaining to
the facility.
(D) For purposes of audit and examination
by employees of the tax commissioner, the taxpayer shall identify separately
the exempted portion of a facility on the taxpayer's books and
records.
(E) Upon the commissioner's own
motion or upon receiving a complaint, the commissioner may, at the
commissioner's discretion, after giving notice and the opportunity for a
hearing to a certificate holder, revoke or modify such certificate in
accordance with division (C) of section 5709.22 of the Revised
Code.
(F) New application costs for the
addition, enlargement, expansion, or replacement of property at a previously
certified exempt facility, filed under division (E) of section 5709.25 of the
Revised Code, are separately ascertained for each such facility. If the exempt
facility is a jointly owned facility, the new application is based on the
aggregate costs of all the joint owners of the facility.
The new application shall be accompanied by the
nonrefundable fee prescribed for applications filed under division (E) of
section 5709.25 of the Revised Code. Section 5709.212 of the Revised Code
provides that until the fee is paid, the application is not complete, and the
applicant is not entitled to any tax exemption under section 5709.25 of the
Revised Code. A certificate will not be issued for the addition, enlargement,
expansion, or replacement until the fee is paid.
(G) In the event of the transfer of an
exempt facility certificate as provided by section 5709.27 of the Revised Code,
the transferee shall promptly provide:
(1) Written notice of the
transfer to the commissioner and to the county auditor of the county in which
the facility is located, specifying the effective date of the transfer; and
(2) A copy of the
instrument of transfer and a copy of the certificate transferred.
(H) As used in section 5709.21 of the
Revised Code, "the date of the construction of the facility" means
the date on which actual installation or construction of the facility, as set
forth by the plans and specifications, is begun, which will result in the
completed and operational facility.
