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:
122:23-1-01. Continuing compliance with requirements for exemption.
(A) The applicant shall file annual nameplate capacity reports as provided in this rule. The annual nameplate capacity report 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. An annual nameplate capacity 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 an exemption under section 5727.75 of the Revised Code is in effect for the energy project. The reporting period for each annual nameplate capacity report shall be the calendar year ending December thirty-first prior to the March first reporting deadline.
(B) The property tax exemption for a qualified energy project is also subject to revocation by the director. To satisfy the requirements provided in section 5727.75 of the Revised Code for the qualified energy project exemption to continue, each applicant that receives such an exemption must provide to the director with its annual nameplate capacity report the following:
(1) To evidence the applicant's continued compliance with all applicable regulations, a certificate by an authorized representative of the applicant that all licenses, permits, and other approvals required for the operation of the energy project have been obtained (or renewed) or will be obtained (or renewed) as and when required, a list of all licenses, permits, and other approvals then required for the 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 annual report date. For any license, permit or other approval required for operation of the energy project, including any renewal of any license, permit, or other approval previously obtained for the qualified energy project, but which has not been obtained or renewed at the time the annual report is submitted, the applicant shall indicate the status of such license, permit, or other approval.
(2) Evidence that the applicant has made annual service payments as required by division (G) of section 5727.75 of the Revised Code and, if applicable, any additional payments required by resolution of a board of county commissioners as provided in division (E)(1)(b) of section 5727.75 of the Revised Code, including invoices or statements issued by each county to which such payments are made and copies of receipts, cancelled checks or other evidence of payment.
(3) A certificate of each county engineer with which the applicant has an agreement regarding the repair, rebuilding, and reinforcement of roads, bridges, and culverts that continues in effect beyond the completion of construction of the energy project to the effect that the applicant is not then in default of any of its obligations under such agreement. The taxpayer is not required to submit a certificate from any county engineer for any reporting period that begins after the expiration or other termination of an agreement described in this paragraph.
(4) If the applicant has developed a training plan for fire and emergency responders that continues beyond the completion of construction of the energy project, a report of training activities undertaken during the reporting period and a certificate of each such fire or emergency responder to the effect that the planned training has been provided or facilitated by the applicant in accordance with the training plan. 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. The applicant is not required to submit a certificate from any fire or emergency responder for any reporting period that begins after the expiration or other termination of a training plan described in this paragraph.
(5) If the applicant has developed a plan for equipping fire and emergency responder that is not fulfilled prior to, or that otherwise continues beyond, the completion of construction of the energy project, a report of equipment provided to fire or emergency responders during the reporting period and a certificate of each such fire or emergency responder to the effect that the applicant has provided equipment in accordance with the equipment plan developed by the applicant in consultation with such fire and emergency responders. If the applicant's plan for equipping multiple fire and emergency responders provides for shared equipment, one or more fire or emergency responders may be designated by the equipment plan to provide the certificate required by this paragraph. The applicant is not required to submit a certificate from any fire or emergency responder for any reporting period that begins after the expiration or other termination of an equipment plan described in this paragraph.
(6) If the applicant has an arrangement that continues during the reporting period with a member of the university system of Ohio or apprenticeship program to support workforce training as required by division (F)(7) of section 5727.75 of the Revised Code, a report of the status of the workforce training relationship and a certificate from the educational institution or apprenticeship program to the effect that the applicant is not then in default of any of its obligations with respect to the workforce training relationship.
(C) If ownership of the qualified energy project changes during the reporting period, the applicant shall identify the transferee of the energy project and provide the following information about the sale or other transfer of the energy project: the date on which ownership changed; the nature of the transaction in which property comprising the energy project was transferred; a description of the property transferred; and the acquisition price paid by the transferee.
(D) If the applicant decommissioned any part of the energy project during the reporting period covered by an annual nameplate capacity report, the applicant shall include with the nameplate capacity report an appendix listing each item of tangible personal property of the qualified energy project decommissioned during the reporting period and for each such item of tangible personal property the original cost and year it was placed in service. If the decommissioning of any item of equipment is temporary, the applicant shall report the duration of the decommissioning. 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 list of permanent parcel numbers for real property on which the decommissioned property was located and indicate for each permanent parcel number whether any tangible property that is part of the qualified energy project remains on such real property. The applicant shall certify to the director that any decommissioning was undertaken in a manner that complied with all applicable regulations. In addition to a list of equipment decommissioned during the reporting period, the applicant shall also report to the director any decommissioning planned by the applicant as of the date of the nameplate capacity report to occur during the calendar year in which the nameplate capacity report is filed.
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