Header:
OHIO ADMINISTRATIVE CODE ANNOTATED
122:23 QUALIFIED ENERGY PROJECT TAX EXEMPTION
CHAPTER 122:23-1 PROPERTY TAX EXEMPTION FOR QUALIFIED RENEWABLE AND ADVANCED ENERGY PROJECTS
Date:
09/28/2012
Document:
122:23-1-03. Application process.
(A) An application for certification may be submitted to the director as provided in this rule. The application for certification shall be in the form and contain the substance required by the director from time to time. The director will make the form of application for certification available on the website maintained by the department of development. To be considered, the application for certification must be complete, accompanied by all required supporting documentation and signed by an authorized representative of the applicant. The director may collect information about an energy project or a prospective application for certification through a web-based process, but an application for certification will not be considered submitted to the director until a paper copy with an original signature of an authorized representative is received at the Columbus, Ohio office of the department of development. The director may also require applicants to submit a complete copy of the application for certification, including all supporting documentation, in electronic format. If an application for certification will not be considered because it is incomplete, the director shall notify the applicant and identify in reasonable detail the information or supporting documentation necessary to complete the application.
(B) A paper copy of a complete application for certification must be submitted to the director at the Columbus, Ohio office of the department of development no later than the close of business on the last day for application as provided in division (E) of section 5727.75 of the Revised Code. The director will mark each application for certification with the date on which it is received at the department of development. If an application for certification is incomplete as initially received by the director, the application will not be considered submitted until any information or supporting documentation necessary to complete the application is submitted. The submission date will not relate back to the date on which the initial incomplete application is received by the director.
(C) An application for certification must identify the location where any tangible personal property or real property that is part of the energy project will be located as follows: each county in which any real or tangible personal property is located, the taxing units with territory located in each such county, and the permanent parcel numbers for parcels within each county on which any part of the energy project will be located. An application for certification must also provide a mailing address for the board of county commissioners of each county and for the taxing authority of each taxing unit listed in the application. A copy of the legal description of real property where the energy project is located must be submitted with the application for certification. The application shall also provide 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.
(D) To satisfy the requirements for certification provided in section 5727.75 of the Revised Code, each applicant for certification of an energy project as a qualified energy project must submit the following supporting documentation with its application for certification:
(1) To evidence the date on which construction or installation of the energy facility begins, (a)(i) documentation from the power siting board (which may include a copy of a case docket) showing the date on which an application for a certificate under section 4906.20 of the Revised Code was filed for the project with the power siting board or, (ii) if such a certificate is not required by law, documentation showing the date on which an application for approval, consent, permit, or certificate for construction or operation of the project is first filed with any applicable authority, and (b), if the applicant has entered into a construction or installation contract on or before the application date, a copy of the contract for construction or installation of the energy facility (excluding any exhibits, appendices and attachments to the contract). Construction or installation of an energy facility begins on the earlier of the date of the application for a power siting board certificate or a construction permit, whichever applies, or the date of the construction or installation contract.
(2) A certificate of an authorized representative of the applicant that no portion of the energy facility was used to supply electricity before December 31, 2009. "Supply electricity" has the same meaning as "supplying of electricity" set forth in division (A) of section 5727.02 of the Revised Code.
(3) To evidence applicant's compliance with all applicable regulations, a certificate by an authorized representative of the applicant that all licenses, permits, and other approvals required for the construction and operation of the energy project have been obtained or will be obtained as and when required, a list of all licenses, permits, and other approvals required for the construction and operation of the energy project, and copies of each such license, permit, or other approval that has been obtained by the applicant as of the application date. For any license, permit or other approval required for construction or operation of the energy project but which has not been obtained at the time the application for certification is submitted, the applicant shall indicate the status of such license, permit, or other approval.
(4) A list of fire and emergency responders for each jurisdiction in which any part of the energy project is located and a certificate from such fire and emergency responders to the director confirming that the applicant has consulted with the fire and emergency responders in developing a training plan for response to emergency situations related to the energy project. If the applicant develops a joint training plan with multiple fire and emergency responders, one or more fire or emergency responders may be designated by the training plan to provide the certificate required by this paragraph.
(5) A certificate of an authorized representative of the applicant that it has complied 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. This requirement will not apply to any application for certification filed after the expiration of all requests for proposal issued by electric distribution utilities and electric service companies on or before December 31, 2010 to purchase power or renewable energy credits.
(E) In addition to the documentation described in paragraph (D) of this rule, an applicant for certification of an energy project with a nameplate capacity greater than two megawatts must submit to the director with its application for certification evidence that the applicant has established a relationship with a member of the university system or person offering an apprenticeship program that complies with the provisions of division (F)(7) of section 5727.75 of the Revised Code to support workforce training. Such a relationship may be evidenced by an agreement with the institution or apprenticeship program or other written description of the relationship acknowledged by the institution or apprenticeship program.
(F) In addition to the documentation described in paragraphs (D) and (E) of this rule, an application for certification for an energy project with a nameplate capacity of five megawatts or greater must satisfy the following requirements to be considered for certification by the director:
(1) The director receives from the board of county commissioners of at least one county where any of the tangible personal property that is part of the energy project is located a certified copy of either (a) a resolution of such board approving the application for certification, or (b) a resolution declaring the county to be an alternative energy zone and all applications for certification delivered to the director after the adoption of such resolution to be approved. The certificate accompanying the resolution must be dated not earlier than thirty days prior to the date on which it is received by the director and confirm that the resolution was duly adopted, has not been amended, and has not been repealed.
(2) The director receives from the applicant a certificate of the county engineer for each county in which any part of the energy project is located to the effect that the applicant has complied with, or has entered into an agreement with the county to comply with, the provisions of division (F)(4) of section 5727.75 of the Revised Code regarding the repair, rebuilding, and reinforcement of roads, bridges, and culverts. If the applicant has an agreement with the county engineer, the county engineer must also certify to the director that the applicant is not then in default of any of its obligations under such agreement. The applicant must also provide a copy of each agreement it has with any county engineer related to the energy project and a copy of any bond provided to a county engineer or required by the power siting board related to the repair, rebuilding, and reinforcement of roads, bridges, and culverts affected by the energy project.
(3) The director receives from the applicant a certificate of fire and emergency responders for each jurisdiction in which any part of the energy project is located to the effect that the applicant has equipped, or has developed in consultation with such fire and emergency responders a plan for equipping, such fire and emergency responders with proper equipment as reasonably required to enable them to respond to emergency situations related to the energy project. If the applicant develops a plan for equipping multiple fire and emergency responders with shared equipment, one or more fire or emergency responders may be designated by the equipment plan to provide the certificate required by this paragraph.
(G) Notwithstanding any provision of paragraph (A) or (B) of this rule to the contrary, the director may consider an application that is submitted without the supporting documentation described in this paragraph and may issue a conditional certification of the energy project as a qualified energy project. Any such conditional certification will continue in effect only through the time allowed for the condition to be satisfied. A conditional certification will expire automatically upon the expiration of the period allowed for the satisfaction of the condition if the condition is not satisfied during such period and, thereafter, the conditional certification shall have no effect as a certification of a qualified energy project. Expiration of a conditional certification is not a revocation of certification subject to the requirements of rule 122:23-1-09 of the Administrative Code. Furthermore, the issuance of a conditional certification shall not be interpreted as compliance with the requirements for property to be exempt from taxation pursuant to section 5727.75 of the Revised Code. All statutory requirements for exemption must be satisfied for property to be exempt from taxation.
(1) The director may issue a conditional certification for an application that does not include the certificate from fire and emergency responders as described in paragraph (D)(4) of this rule. The application must, however, include the list of fire and emergency responders described in that paragraph. The applicant must submit to the director the certificate described in paragraph (D)(4) of this rule so that it is received at the Columbus office of the department of development not later than the close of business on the earlier of (a) the date which is ninety days after the date of the conditional certification or (b) the date the energy project is placed in service. In addition, an authorized representative of the applicant must certify to the director that the training plan for emergency situations related to the energy project during construction or installation was established and implemented prior to the date of the first construction activities at the site of the energy project. If the certificate of the fire and emergency responders and the accompanying certificate of the authorized representative of the applicant are not received by the director within the time permitted by this paragraph, the conditional certification will expire.
(2) The director may issue a conditional certification for an application that does not include the certificate described in paragraph (D)(5) of this rule. The applicant may submit to the director the certificate described in paragraph (D)(5) of this rule with the construction completion report described in paragraph (E) of rule 122:23-1-05 of the Administrative Code, and the applicant shall submit such certificate to the director so that it is received at the Columbus office of the department of development not later than the date on which the construction completion report is due. If such documentation is not received by the director within the time permitted by this paragraph, the conditional certification will expire.
(3) The director may issue a conditional certification for an application that does not include the documentation described in paragraph (E) of this rule. The applicant must submit to the director the documentation described in paragraph (E) of this rule so that it is received at the Columbus office of the department of development not later than the close of business on the earlier of (a) the date which is ninety days after the date of the conditional certification or (b) the date the energy project is placed in service. If such documentation is not received by the director within the time permitted by this paragraph, the conditional certification will expire.
(4) The director may issue a conditional certification for an application that does not include the certificate(s) of the county engineer(s) and related agreement(s) as described in paragraph (F)(2) of this rule. The applicant must submit to the director the certificate(s) and agreement(s) described in paragraph (F)(2) of this rule so that they are received at the Columbus office of the department of development not later than the close of business on the earlier of (a) the date which is ninety days after the date of the conditional certification or (b) the date the energy project is placed in service. In addition, an authorized representative of the applicant must certify to the director that the agreement(s) with respect to any repair, reinforcement, or rebuilding of roads, bridges, and culverts necessary for construction were in effect prior to the date of the first construction activities at the site of the energy project. If the certificate of the county engineer(s) and the accompanying certificate of the authorized representative of the applicant are not received by the director within the time permitted by this paragraph, the conditional certification will expire.
(5) The director may issue a conditional certification for an application that does not include the certificate from fire and emergency responders as described in paragraph (F)(3) of this rule. The application must, however, include the list of fire and emergency responders described in that paragraph. The applicant must submit to the director the certificate described in paragraph (F)(3) of this rule so that it is received at the Columbus office of the department of development not later than the close of business on the earlier of (a) the date which is ninety days after the date of the conditional certification or (b) the date the energy project is placed in service. In addition, an authorized representative of the applicant must certify to the director that the equipment plan for emergency situations related to the energy project during construction or installation was established and implemented prior to the date of the first construction activities at the site of the energy project. If the certificate of the fire and emergency responders and the accompanying certificate of the authorized representative of the applicant are not received by the director within the time permitted by this paragraph, the conditional certification will expire.
|