Form Dte 23a - Application For The Remission Of Real Property And Manufactured Home Late-Payment Penalties (R.c. 5715.39) Page 2
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2County Treasurer Instructions
Review the form for completeness and verify the accuracy of the penalty amount and date that taxes were due and paid. If the taxpayer
has a late payment history, include the amount(s) and tax period(s) for the preceding three years. Retain a copy of the application
for your records. Forward the completed application with any attachments to the county auditor.
The county treasurer should check all that apply:
Penalty accrued because of the negligence or error of a county offi cer (explain below). This would include the treasurer accepting a
change of address from someone other than the property owner.
Taxpayer failed to receive a tax bill or a correct bill and made a good faith effort to obtain the bill within 30 days after the due date.
Date of request
Tax was not timely paid because of the serious injury, death or hospitalization of the taxpayer within 60 days preceding the due date,
but was paid within 60 days after the due date.
Date of death or hospitalization
Date of payment
Taxpayer demonstrated that timely payment was mailed. A private meter postmark is not valid for establishing the date of payment.
Taxpayer has not made a late payment for any real property taxes owed by the taxpayer during the preceding three years.
Treasurer’s comments (include late payment history for the preceding three years)
Recommendation: Grant Deny
Signature of treasurer
Date
County Auditor Instructions
The auditor may apply any of the fi rst four reasons on the form to remit the penalty, but the auditor must consider each of the fi rst four
reasons for which remission is claimed by the taxpayer. The auditor cannot use reasonable cause to remit a late payment penalty. If the
taxpayer checks the reasonable cause box and remission is not granted for another reason, the auditor must deliver the application to the
board of revision for consideration. If the applicant does not check the reasonable cause box, and the auditor determines that none of the
other four reasons is applicable, then the auditor may deliver the application to the board of revision for a determination on reasonable
cause, if the auditor believes it is a valid reason to remit the penalties. If the auditor does not forward the application to the board of
revision, the auditor must notify the taxpayer of its decision by completing the section below and returning a copy of the form
to the taxpayer.
Decision of the County Auditor
Before the county auditor, the remission is hereby:
Date:
Granted Denied
Signature of county auditor
A copy of this decision was mailed to the taxpayer on:
Date
If the application is denied, state the reason for denial (use additional pages if necessary):
Board of Revision Instructions
If the auditor forwards the application to the board of revision, the board must review the request for remission to determine whether the
late payment was due to reasonable cause and not the willful neglect of the taxpayer. The board must notify the taxpayer of its decision
by completing the section below and returning a copy of the completed form to the taxpayer.
Decision of the Board of Revision
Before the board of revision, the remission is hereby:
Date:
Granted
Denied
Signature of clerk of the board of revision
A copy of this decision was mailed to the taxpayer on:
Date
If the application is denied, state the reason for denial (use additional pages if necessary):
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