In the matter of prescribing           )                  April 28, 1993
revised conveyance fee forms,          )                  No. 93-04-0129
DTE Form 100 and DTE Form              )
100(EX), and adopting new              )
DTE Form 102 in conformity             )
with Section 319.202 of the            )                        ENTRY
Ohio Revised Code as amended           )
by Substitute House Bill 95            )
of the 119th General Assembly.         )
                                        

This matter came before the Tax Commissioner pursuant to the provisions of Substitute House Bill 95, effective March 19, 1993. In general, that bill requires the grantee of real property to indicate whether the real property conveyed is qualified or current agricultural use valuation and, if the property is so qualified, the grantor must indicate that the grantee is aware that the property may be subject to a recoupment change.

In order to implement this change in law, the Tax Commissioner adopts and prescribes the following forms, which are attached to and made a part of this entry:

DTE Form 100, Revised 3/93, Real Property Conveyance Fee Statement of Value and Receipt;

DTE Form 100(EX), Revised 3/93, Statement of Reason for Exemption from Real Property Conveyance Fee;

DTE Form 102, Prescribed 3/93, Statement of Conveyance of Current Agricultural Use Valuation of Property.

House Bill 95, requires the grantee to indicate whether the property to be conveyed qualified for current agricultural use valuation (CAUV) in the previous or current tax year. DTE Form 10.0 and DTE Form 100(EX) have been modified so that the grantee may check a box that the property is, or is not, qualified for CAUV.

If the property qualified for CAUV, then the conveyance fee form must be accompanied by a "sworn or affirmed instrument". That instrument must state that if the property does not continue to qualify for CAUV it will be subject to a recoupment charge and that the estimated amount of the recoupment has been accounted for to the satisfaction of both the grantee and grantor.

DTE Form 102 is new and is the form of the affidavit that may be.filed with either the DTE Form 100 or DTE Form 100(EX). Other forms may be used for this affidavit as long as they conform to the provisions of 319.202(B)(2).