Effective: September 3, 1996
Latest Legislation: House Bill 462 - 121st General Assembly
(A) If a board of county commissioners adopts a resolution granting a partial real property tax exemption under section 323.158 of the Revised Code, it also shall adopt a resolution under this section granting a partial manufactured home tax exemption. The partial exemption shall take the form of a reduction each year in the manufactured home tax charged against each manufactured home in the county under section 4503.06 of the Revised Code, by the same percentage by which real property taxes were reduced for the preceding year in the resolution adopted under section 323.158 of the Revised Code. Upon adopting the resolution under this section, the board shall certify copies of it to the county auditor and the tax commissioner.
(B) After complying with sections 4503.06 and 4503.065 of the Revised Code, the county auditor shall reduce the remaining sum to be levied against a manufactured home by the percentage called for in the resolution adopted under division (A) of this section. The auditor shall certify the amount of tax remaining after the reduction to the county treasurer for collection as the manufactured home tax charged and payable on the manufactured home.
(C) For each tax year, the county auditor shall certify to the board of county commissioners the total amount by which manufactured home taxes are reduced under this section. At the time of each semi-annual distribution of manufactured home taxes in the county, the board shall pay to the auditor one-half of that total amount. Upon receipt of the payment, the auditor shall distribute it among the various taxing districts in the county as though it had been levied and collected as manufactured home taxes. The board shall make the payment from the county general fund or from any other county revenue that may be used for that purpose.
(D) If a board of county commissioners repeals a resolution adopted under section 323.158 of the Revised Code, it also shall repeal the resolution adopted under this section.
Structure Ohio Revised Code
Title 45 | Motor Vehicles-Aeronautics-Watercraft
Chapter 4503 | Licensing of Motor Vehicles
Section 4503.01 | Motor Vehicle Defined.
Section 4503.02 | Levy of Annual License Tax.
Section 4503.03 | Deputy Registrars.
Section 4503.031 | Office Space for Carrying Out Deputy Registrars' Duties.
Section 4503.032 | Political Contributions.
Section 4503.033 | Deputy Registrar to File Annual Statement - Contents of Statement.
Section 4503.034 | Statewide Satisfaction Rate.
Section 4503.035 | Electronic Motor Vehicle Dealers.
Section 4503.036 | Limited Authority Deputy Registrars.
Section 4503.038 | Adoption of Rules Regarding Service Fees.
Section 4503.04 | Schedule of Rates.
Section 4503.041 | Weight of Trailer Used Exclusively for Noncommercial Purposes.
Section 4503.05 | Noncommercial Motor Vehicle Use Restriction.
Section 4503.06 | Manufactured or Mobile Home Tax.
Section 4503.061 | Registration of Manufactured and Mobile Homes in County of Situs.
Section 4503.062 | Register of All Manufactured and Mobile Homes.
Section 4503.063 | Appointment of Deputies of Auditor and Treasurer.
Section 4503.064 | Homestead Exemption Definitions.
Section 4503.065 | Qualification for Reduction in Assessable Value.
Section 4503.066 | Applying for Reduction.
Section 4503.067 | Certificate of Reduction in Assessable Value.
Section 4503.068 | Reimbursing County for Reduction.
Section 4503.069 | Employees to Carry Out Reduction Process.
Section 4503.0610 | Partial Real Property Tax Exemption.
Section 4503.0611 | Refund or Waiver of Taxes on Injured or Destroyed Manufactured Home.
Section 4503.07 | Church Bus Registration Fee.
Section 4503.08 | Determination of Weight and Horsepower.
Section 4503.09 | Tax on Manufacturer, Dealer, or Distributor of Motor Vehicles.
Section 4503.101 | Establishing System of Motor Vehicle Registration.
Section 4503.103 | Multi-Year Registration.
Section 4503.104 | Contribution to Save Our Sight Fund.
Section 4503.105 | Vehicle Renting Dealer's Fee to Recover Title and Registration Costs.
Section 4503.106 | Charging of Fees by Person Other Than Registrar.
Section 4503.11 | Owner Required to File Application - Taxes.
Section 4503.111 | Registration Within Thirty Days of Residency.
Section 4503.12 | Transfer of Ownership and Registration.
Section 4503.13 | Report of Outstanding Municipal, County, or Mayor's Court Arrest Warrants.
Section 4503.14 | License Plates With Radio or Television Call Letters.
Section 4503.15 | License Plates for Physicians.
Section 4503.16 | State and Federal Vehicle Registration.
Section 4503.171 | Exemption of Ohio Wing, Civil Air Patrol Vehicles Used for Official Business.
Section 4503.172 | Exemption of Volunteer Rescue Service Vehicles From Fees or Taxes.
Section 4503.18 | Special License Issued.
Section 4503.181 | Historical Motor Vehicles.
Section 4503.182 | Temporary Motor Vehicle License Registration.
Section 4503.192 | Retention of Personalized License Plate Letters and Numbers.
Section 4503.193 | Reference to License or Registration Plates or Validation Stickers.
Section 4503.22 | Specifications for License Plates.
Section 4503.23 | Special License Plates for State Owned Motor Vehicles.
Section 4503.232 | Registrar May Destroy Suspended or Impounded License Plates.
Section 4503.233 | Immobilization Orders.
Section 4503.234 | Order of Criminal Forfeiture of Vehicle.
Section 4503.235 | Vehicle Immobilization Waiver Order - Terms.
Section 4503.236 | Forfeiture for Violation of Immobilization Order.
Section 4503.25 | Index of Licenses Issued.
Section 4503.26 | Lists of Registration Information - Acceptance of Bids for Preparation.
Section 4503.27 | Registration Requirements for Manufacturers, Dealers and Distributors.
Section 4503.271 | Operation of New Vehicle Without Plate or Placard After Railroad Car Accident.
Section 4503.28 | Manufacturer, Dealer or Distributor Required to File Application for Registration.
Section 4503.30 | Display of Placards Issued to Manufacturers, Dealers or Distributors.
Section 4503.301 | Commercial Car Demonstration Placards.
Section 4503.311 | Manufacturer or Dealer of Watercraft Trailers - Annual Registration.
Section 4503.32 | Unauthorized Use of Placard.
Section 4503.33 | In Transit Permits Required.
Section 4503.34 | Drive-Away Operator Required to File Application.
Section 4503.35 | Certain Motor Vehicles Exempted.
Section 4503.37 | Certificate of Reciprocity - Exemption From Requirements.
Section 4503.38 | Exemption for Foreign Trailers.
Section 4503.39 | Blocking Registration of Vehicle Lessees With Outstanding Fines or Costs.
Section 4503.40 | Special State Reserved License Plate Numbers and Validation Stickers - Fee.
Section 4503.41 | Disabled Veterans License Plates.
Section 4503.43 | Congressional Medal of Honor License Plates.
Section 4503.435 | Line of Duty Sacrifice License Plates.
Section 4503.45 | Collector's Vehicle License.
Section 4503.46 | Former Pow License Plates.
Section 4503.47 | Volunteer Firefighter License Plates.
Section 4503.471 | International Association of Firefighters License Plates.
Section 4503.49 | Registration of Emergency Medical Service Organization Vehicles.
Section 4503.491 | Breast Cancer Awareness License Plates.
Section 4503.492 | Ovarian Cancer Awareness License Plates.
Section 4503.493 | Autism Awareness License Plates.
Section 4503.494 | Multiple Sclerosis Awareness License Plates.
Section 4503.495 | Pancreatic Cancer Awareness License Plates.
Section 4503.496 | Sickle Cell Anemia Awareness License Plates.
Section 4503.497 | Conquer Childhood Cancer.
Section 4503.498 | Special Olympics License Plates.
Section 4503.499 | Pediatric Brain Tumor Awareness License Plates.
Section 4503.4910 | Kylerstrong Foundation Plates.
Section 4503.4911 | Gold Ribbon Awareness Plates.
Section 4503.50 | Future Farmers of America License Plates.
Section 4503.501 | 4-H License Plates.
Section 4503.502 | Ohio Cattlemen's Foundation Beef License Plates.
Section 4503.503 | Ohio Agriculture License Plates.
Section 4503.504 | Ohio Sustainable Agriculture License Plates.
Section 4503.505 | Phi Theta Kappa License Plates.
Section 4503.506 | Ohio Demolay License Plates.
Section 4503.507 | Ohio Aerospace Institute License Plates.
Section 4503.508 | Bottoms Up Diaper Drive License Plates.
Section 4503.509 | A Kid Again License Plates.
Section 4503.51 | Collegiate License Plates.
Section 4503.513 | Historically Black Fraternity-Sorority License Plates.
Section 4503.514 | University of Notre Dame License Plates.
Section 4503.516 | Marshall University License Plates.
Section 4503.517 | University of Alabama License Plates.
Section 4503.518 | On Our Sleeves License Plates.
Section 4503.52 | Lake Erie License Plates.
Section 4503.521 | Share the Road License Plates.
Section 4503.522 | Perry's Monument License Plates.
Section 4503.523 | Fairport Harbor Breakwall Lighthouse License Plates.
Section 4503.524 | Massillon Tiger Football Booster Club License Plates.
Section 4503.525 | Power Squadron License Plates.
Section 4503.526 | Kiwanis Club License Plates.
Section 4503.527 | "Ohio Statehouse" License Plates.
Section 4503.528 | Ohio Association of Child Caring Agencies License Plates.
Section 4503.529 | Ohio Nurses Association License Plates.
Section 4503.53 | Ohio Carpenters License Plates.
Section 4503.531 | Thank You u.s. Military License Plates.
Section 4503.534 | Disabled American Veteran License Plates.
Section 4503.535 | Pow/mia Awareness License Plates.
Section 4503.545 | National Rifle Association Foundation License Plates.
Section 4503.546 | Gold Star Family License Plates.
Section 4503.549 | "Military Sacrifice" License Plates.
Section 4503.55 | Pro Football Hall of Fame License Plates.
Section 4503.551 | Pets License Plates.
Section 4503.552 | Rock and Roll Hall of Fame License Plates.
Section 4503.553 | Ohio's Horse License Plates.
Section 4503.554 | Knights of Columbus License Plates.
Section 4503.555 | Street Rod License Plates.
Section 4503.556 | Triple Negative Breast Cancer Awareness.
Section 4503.557 | Ronald Mcdonald House Charities License Plates.
Section 4503.558 | Stop Elder Abuse License Plates.
Section 4503.56 | Scenic Rivers License Plates.
Section 4503.561 | Ducks Unlimited License Plates.
Section 4503.562 | Mahoning River License Plates.
Section 4503.563 | Ohio Nature Preserves License Plates.
Section 4503.564 | Glen Helen Nature Preserve License Plates.
Section 4503.565 | Cuyahoga Valley National Park License Plates.
Section 4503.566 | Ottawa National Wildlife Refuge Plates.
Section 4503.567 | "Girls on the Run" License Plates.
Section 4503.568 | Ohio Bullfrog License Plates.
Section 4503.57 | Wildlife Conservation Plates.
Section 4503.571 | Purple Heart License Plates.
Section 4503.572 | Bald Eagle License Plates.
Section 4503.573 | Sportsmen's License Plates.
Section 4503.574 | Smokey Bear License Plates.
Section 4503.575 | Ohio State Parks License Plates.
Section 4503.576 | Ohio State Beekeepers Association License.
Section 4503.577 | National Aviation Hall of Fame License Plates.
Section 4503.578 | Keep Ohio Beautiful License Plates.
Section 4503.579 | National Council of Negro Women License Plates.
Section 4503.58 | Marine Corps League License Plates.
Section 4503.581 | Ohio Sons of the American Legion License Plates.
Section 4503.591 | Professional Sports Team License Plates.
Section 4503.592 | Monarch Butterfly License Plates.
Section 4503.593 | Post-Traumatic Stress Plates.
Section 4503.594 | Pelotonia Plates.
Section 4503.595 | "Stan Hywet Hall and Gardens" License Plates.
Section 4503.596 | Cuyahoga Valley Scenic Railroad License Plates.
Section 4503.597 | Circleville Pumpkin Show License Plates.
Section 4503.60 | International Registration Plan Definitions.
Section 4503.61 | Duties of Registrar as to International Registration Plan.
Section 4503.62 | Application for Registration of Apportionable Vehicle; Internet Registration.
Section 4503.64 | Issuance of License Plate and Registration Card.
Section 4503.641 | Temporary Registration of Apportioned Motor Vehicle.
Section 4503.642 | Performance Registration and Information Systems Management Program.
Section 4503.67 | Boy Scouts Logo License Plates.
Section 4503.68 | Girl Scouts Logo License Plates.
Section 4503.69 | Eagle Scouts Logo License Plates.
Section 4503.70 | Freemason License Plates.
Section 4503.701 | Prince Hall Freemason License Plates.
Section 4503.702 | Improved Benevolent and Protective Order of Elks of the World License Plates.
Section 4503.703 | Loyal Order of the Moose License Plates.
Section 4503.71 | Fraternal Order of Police License Plates.
Section 4503.711 | Fraternal Order of Police Associate License Plates.
Section 4503.712 | Ohio c.o.p.s. License Plates.
Section 4503.713 | "Honor Our Fallen" License Plates.
Section 4503.714 | Ohio Association of Chiefs of Police License Plates.
Section 4503.715 | Fallen Linemen License Plates.
Section 4503.716 | Fallen Timbers Battlefield License Plates.
Section 4503.72 | Court-Appointed Special Advocate/guardian Ad Litem License Plates.
Section 4503.721 | Donate Life License Plates.
Section 4503.722 | Down Syndrome Awareness License Plates.
Section 4503.723 | "Stop Bullying" License Plates.
Section 4503.724 | American Foundation for Suicide Prevention License Plates.
Section 4503.725 | Als Awareness License Plates.
Section 4503.73 | Leader in Flight License Plates.
Section 4503.732 | Truth, Justice, and the American Way License Plates.
Section 4503.733 | Juvenile Diabetes Research Foundation License Plates.
Section 4503.734 | "Patrol Supporter" License Plates.
Section 4503.74 | Ohio Zoo License Plates.
Section 4503.75 | Rotary International License Plates.
Section 4503.751 | Realtor License Plates.
Section 4503.752 | Buckeye Corvette License Plates.
Section 4503.754 | City of Twinsburg License Plates.
Section 4503.755 | Little Brown Jug License Plates.
Section 4503.76 | Eastern Star License Plates.
Section 4503.761 | One Nation Under God License Plates.
Section 4503.762 | In God We Trust License Plates.
Section 4503.763 | Ohio Battleflag License Plates.
Section 4503.764 | Medina County Plates.
Section 4503.765 | "Amaranth Grand Chapter Order of the Eastern Star" License Plates.
Section 4503.767 | Folds of Honor License Plates.
Section 4503.78 | Implementing New Specialty License Plates.
Section 4503.80 | Bus Taxation Proration and Reciprocity Agreement.
Section 4503.81 | Registrar to Administrate Program - Renunciation of Participation in Program.
Section 4503.83 | Company Logo License Plates.
Section 4503.84 | Purchase of Expired Validation Stickers and Plates No Longer Issued or in Service.
Section 4503.85 | Fish Lake Erie License Plates.
Section 4503.86 | Lincoln Highway License Plates.
Section 4503.87 | Baseball for Ah License Plates.
Section 4503.871 | Solon City Schools License Plates.
Section 4503.872 | "Canton Bulldogs" License Plates.
Section 4503.873 | Padua Franciscan High School Plates.
Section 4503.874 | Lakewood St. Edward High School License Plates.
Section 4503.875 | Walsh Jesuit High School Plates.
Section 4503.876 | North Royalton City Schools Plates.
Section 4503.877 | Independence Local Schools License Plates.
Section 4503.878 | Cuyahoga Heights Schools Plates.
Section 4503.879 | West Technical High School Alumni Plates.
Section 4503.88 | Kenston Local Schools Plates.
Section 4503.881 | La Salle High School License Plates.
Section 4503.882 | St. John's Jesuit High School and Academy License Plates.
Section 4503.883 | St. Charles Preparatory School License Plates.
Section 4503.884 | Archbishop Moeller High School License Plates.
Section 4503.89 | "Proud Supporter of the American Red Cross" License Plates.
Section 4503.891 | Lions Club Plates.
Section 4503.892 | Hudson City School Plates.
Section 4503.893 | Harrison Central Huskies License Plates.
Section 4503.899 | Cleveland Clinic Children's License Plates.
Section 4503.90 | Nationwide Children's Hospital License Plates.
Section 4503.901 | Ohio Pupil transportation...safety First License Plates.
Section 4503.902 | Cleveland St. Ignatius High School License Plates.
Section 4503.903 | Brecksville-Broadview Heights City Schools License Plates.
Section 4503.904 | Chagrin Falls Exempted Village Schools License Plates.
Section 4503.905 | Cuyahoga Valley Career Center Plates.
Section 4503.906 | Stow-Munroe Falls City Schools Plates.
Section 4503.907 | Twinsburg City Schools.
Section 4503.908 | St. Xavier High School Plates.
Section 4503.909 | "Grandview Heights Schools" License Plates.
Section 4503.91 | Choose Life License Plates.
Section 4503.92 | Support Our Troops License Plates.
Section 4503.93 | Ohio Volunteer License Plates.
Section 4503.931 | Healthy New Albany License Plates.
Section 4503.932 | Habitat for Humanity of Ohio License Plates.
Section 4503.94 | Teen Driver Education License Plates.
Section 4503.941 | "Trees 4 Ohio" License Plates.
Section 4503.942 | Zero License Plates; Prostate Cancer Awareness.
Section 4503.944 | East Europeans of Ohio License Plates.
Section 4503.945 | Summit Metro Parks License Plates.
Section 4503.95 | Ohio History License Plates.
Section 4503.951 | Cincinnati City School District Plates.
Section 4503.952 | "Hawken School" License Plates.
Section 4503.953 | "Gilmour Academy" License Plates.
Section 4503.954 | "University School" License Plates.
Section 4503.955 | "Saint Albert the Great School" License Plates.
Section 4503.956 | Liberty Center Local Schools License Plates.
Section 4503.957 | John F. Kennedy Catholic School License Plates.
Section 4503.958 | Elder High School License Plates.
Section 4503.96 | Ohio Coal License Plates.
Section 4503.961 | Fairfield Senior High School License Plates.
Section 4503.962 | Hamilton High School License Plates.
Section 4503.963 | Ross High School License Plates.
Section 4503.97 | I Stand With Israel License Plates.
Section 4503.98 | Westerville Parks Foundation License Plates.