Warren County authorizes signing IRS form to acknowledge donated easement for Socialville Transmission Main; commissioners vote yes

The Warren County Board of Commissioners unanimously authorized the county administrator to sign IRS Form 8283 acknowledging a donated perpetual easement and to waive part of the just compensation for that easement for the Socialville Transmission Main Phase 1 project.

County staff told commissioners that the easement had been appraised at roughly $72,000–$75,000 and that the property owner wanted only part of that amount paid in cash while donating the remainder as a charitable contribution. The owner asked the county to sign IRS Form 8283 so the owner could claim a tax deduction for the donated portion. Staff recommended authorizing the administrator to sign the form so the owner could use it for tax purposes.

Bruce (county legal counsel) raised a legal caution: the IRS form lists the donee as the county and, in signing, the county would be making a representation that it is a charitable organization. Bruce said he was not certain the county should be characterized as a charitable organization but explained that, under the statute and as a subdivision of the state used exclusively for a public purpose, the county likely meets the criteria. Bruce advised that, even if the IRS later determined the donation did not qualify, signing the form would not invalidate the easement or expose the county to penalty. The county administrator said the easement document explicitly states its validity is not contingent on the donor obtaining a deduction.

Chris Broussch, with the Water and Sewer Department, described the project as one of the final segments of a 24-inch water main being constructed from the Sociable Booster Pump Station back toward the Reineker water treatment plant; staff said this segment should enable the county to push water from Reineker to Sociable by the end of 2025. Broussch and representatives of the property owner (the Tobin family and tenants at the plaza near the Sunoco station by Kings Island) said they had been cooperative in negotiating the easement.

Commissioners proceeded to a motion to authorize the administrator to sign the tax form and related documents. The roll call vote was: Commissioner Grossman — yes; Commissioner Young — yes; Commissioner Jones — yes. The motion passed.

Staff said they will in future ask donors who request that the county sign tax-related forms to obtain a CPA opinion that the county meets any required charitable-organization criteria before the county signs. That recommendation came from counsel and staff to protect the county and clarify tax treatment for donors.

No amendment was made to the easement language in this meeting. The easement document, as described by staff, includes a clause that the validity of the easement is not contingent on the donor obtaining the tax deduction.