From the Statehouse 2006 No. 07
by Jennifer Garrison
Feb. 25, 2006
STATEHOUSE ARTICLE 2006- 7
This week at the Statehouse, Substitute House Bill 390 was debated. I believe this bill is very good for Ohio taxpayers. Substitute House Bill 390 creates a 10 year statute of limitations for the collection of all past due tax debts owed to the State of Ohio.
Currently, Ohioans report State of Ohio officials have contacted them seeking to collect on alleged taxes owed for up to 30 years. Business and personal records have long been lost or destroyed. There is often no way for the taxpayer to prove he or she either paid the taxes or does not owe the taxes. I believe there should come a time when Ohioans can expect it is OK to destroy tax records. A 10 year period of time seems very reasonable to me.
The federal government has a similar statute of limitations. If the federal government can collect on unpaid taxes within 10 years, the state of Ohio should also be able to do so.
This 10 year statute of limitations, for the Tax Commissioner to issue assessments, allows for an exception involving fraud. Therefore, the bill does not protect those who intentionally fail to pay their taxes.
The bill provides innocent spouse relief for those who file a joint return under certain circumstances. I voted “yes and was a co-sponsor of this bill. The bill passed.
The House also considered Substitute House Bill 416 which updates Ohio’s Trust Code modeling it after Universal Trust Code. This bill creates a new title, title 58 of the Ohio Trust Code. The new code provisions regulate the creation, administration, modification and termination of trusts. The new code also standardizes the duties and powers of trustees, settlers, beneficiaries and courts. The Ohio State Bar Association was in favor of the legislation. I voted “yes”. The bill passed.
Substitute House Bill 426 makes changes to the Ohio Revised Code regarding who has the right to direct how an adult’s remains shall be disposed of after death. The bill also directs who can make arrangements and purchase goods and services for an adult’s funeral, cremation, burial, or other final disposition.
Substitute House Bill 426 permits a person to sign a legally binding document designating an agent to make funeral arrangements. Should a person not sign this form, the bill provides an order of priority on who makes the post death decisions. Please note the bill disqualifies a person from acting as this agent if they have been charged with an act of domestic violence or if the decedent died from alleged acts of the agent.
This bill also changes the amounts asserted as a priority claim against the probate assets of the decedent. Ten other states have adopted similar legislation. I voted “yes”. The bill passed.
Finally, the House voted out Substitute Senate Bill 189, which basically cleans up Ohio’s seed law. This bill removes the word “perennial” from the definition of prohibited noxious weed.
The bill would also allow seeds contained in hermetically sealed containers to remit the ten cents per hundred pound fee if the containers exceed 300 flower seeds or 1000 vegetables seeds
Further this bill would allow for legume inoculants to be registered during the same time period, which is December, as other similar registrations. I voted “yes”. The bill passed.
You can reach Jennifer Garrison at her Columbus office at 614-644-8728 or in the district at 740-373-2414 or by e-mail at jennifer@jennifergarrison.com. Her website is Riffe Center | 77 South High Street | Columbus Ohio 43215-6111 | (800) 282-0253 | District93@ohr.state.oh.us
Web Site Design | FireBox Studios