Ohio Revised Code Search

...ed Code shall be as follows: (1) Four per cent per annum, compounded annually, to and including December 31, 1955; (2) Three per cent per annum, compounded annually, from January 1, 1956, to and including December 31, 1963; (3) Three and one-quarter per cent per annum, compounded annually, from January 1, 1964, to and including December 31, 1969; (4) Four per cent per annum, compounded annually, from Januar...

...ible offender and also may be an eighty per cent-qualifying offender or, during a declared state of emergency, a state of emergency-qualifying offender. (b) "Eligible offender" does not include any person who, on or after April 7, 2009, is serving a stated prison term for any of the following criminal offenses that was a felony and was committed while the person held a public office in this state: (i) A violati...

...unded to the nearest one-quarter of one per cent: (1)(a) For life insurance, by adding three per cent to the result of multiplying W (the applicable weighting factor) by R(sub-1) minus three per cent (where R(sub-1) is the lesser of the reference interest rate and nine per cent) and also adding the result of multiplying one-half of the weighting factor by R(sub-2) minus nine per cent (where R(sub-2) is the greater ...

... shall receive sixty-six and two-thirds per cent of the employee's average weekly wage so long as such disability is total, not to exceed a maximum amount of weekly compensation which is equal to the statewide average weekly wage as defined in division (C) of section 4123.62 of the Revised Code, and not less than a minimum amount of compensation which is equal to thirty-three and one-third per cent of the statewide a...

...loyer have been reduced by at least ten per cent but not more than sixty per cent. (4) The individual has been employed by an employer or employers subject to this chapter in at least twenty qualifying weeks within the individual's base period and has earned or been paid remuneration at an average weekly wage of not less than twenty-seven and one-half per cent of the statewide average weekly wage for those weeks. ...

...ssable value of the home shall be forty per cent of the amount arrived at by the following computation: (i) If the cost to the owner, or market value at time of purchase, whichever is greater, of the home includes the furnishings and equipment, such cost or market value shall be multiplied according to the following schedule: For the first calendar year in which the home is owned by the current owner<...

... dollars or the sum of two and one-half per cent of the retirant's final average salary multiplied by the first twenty years of total service credit, plus two and one-quarter per cent of the retirant's final average salary multiplied by the number of years, and fraction of a year, of total service credit in excess of twenty years but not in excess of twenty-five years, plus two per cent of the retirant's final averag...

...his section, not more than seventy-five per cent of an improvement thus declared to be a public purpose may be exempted from real property taxation. The ordinance or resolution shall specify the percentage of the improvement to be exempted from taxation. If a parcel is located in a new community district in which the new community authority imposes a community development charge on the basis of rentals received from ...

...2 of the Revised Code. (2) "Threshold per cent" means two per cent for fiscal year 2016; and, for fiscal year 2017 and thereafter, the sum of the prior year's threshold per cent plus two percentage points. (3) "Public library" means a county, municipal, school district, or township public library that receives the proceeds of a tax levied under section 5705.23 of the Revised Code. (4) "Local taxing unit" means ...

...y the greater of forty-two and one-half per cent of flush production or fifty per cent of production through secondary recovery methods. (10) "Average daily production" means stabilized production divided by three hundred sixty-five, provided the well was in production at the beginning of the calendar year. If the well was not in production at the beginning of the calendar year, "average daily production" means stab...

... a tax at the rate of not more than one per cent upon every retail sale made in the county, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, and may increase the rate of an existing tax to not more than one per cent. The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. Th...

... any lawful purpose not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests in addition to the tax levied by section 5739.02 of the Revised Code. If a municipal corporation or township repeals a tax imposed under division (A) of this section, and a county in which the municipal corporation or township has territory has a tax imposed under division (M) of s...

... year. (1) Not less than twenty-five per cent of the combined tax liability for the preceding taxable year or twenty per cent of the combined tax liability for the current taxable year shall have been remitted not later than the fifteenth day of the fourth month after the end of the preceding taxable year. (2) Not less than fifty per cent of the combined tax liability for the preceding taxable year or forty per...

...t" means a payment equal to twenty-five per cent of the lesser of the following: (a) Ninety per cent of the tax liability for the taxable year; (b) One hundred per cent of the tax liability shown on the return of a taxpayer for the preceding taxable year. Division (A)(4)(b) of this section applies only if the taxpayer filed a return under section 5747.08 of the Revised Code for the preceding taxable year and i...

...hall not exceed: Less than forty-one per cent Sixty per cent Forty-one per cent or more but less than eighty-one per cent Fifty per cent Eighty-one per cent or more Thirty per cent Where the proportionate share of the county exceeds the limitations established in this division, the budget commission shall adjust the proportionate shares determined pursuant to this division so that the prop...

... diesel fuel containing at least twenty per cent biodiesel by volume. (6) "Blended gasoline" means gasoline containing at least eighty-five per cent ethanol by volume. (7) "Incremental cost" means either of the following: (a) The difference in cost between blended gasoline and gasoline containing ten per cent or less ethanol at the time that the blended gasoline is purchased; (b) The difference in cost be...

...(i) Fifty million dollars; (ii) Five per cent of the net book value of all tangible personal property used at the project site as of the last day of the three-year period in which the capital investment payments are made. (3) "Full-time equivalent employees" means the quotient obtained by dividing the total number of hours for which employees were compensated for employment in the project by two thousand eighty...

...aper at any time shall not exceed forty per cent of the state's total average portfolio, as determined and calculated by the treasurer of state; (7) Bankers acceptances, maturing in two hundred seventy days or less, provided that the total amount invested in bankers acceptances at any time shall not exceed ten per cent of the state's total average portfolio, as determined and calculated by the treasurer of state; ...

...(K) of this section. (8) Up to forty per cent of the county's total average portfolio in either of the following investments: (a) Commercial paper notes issued by an entity that is defined in division (D) of section 1705.01 or division (E) of section 1706.01 of the Revised Code and that has assets exceeding five hundred million dollars, to which notes all of the following apply: (i) The notes are rated at th...

... contain more than three and two-tenths per cent of alcohol by weight and are fit for use for beverage purposes. (S) "Institutional investor" means any of the following, whether acting for itself or for others in a fiduciary capacity: (1) A bank or international banking institution; (2) An insurance company; (3) A separate account of an insurance company; (4) An investment company as defined in the "Investm...

...is division, not more than seventy-five per cent of the assessed valuation of such improvements may be exempted from taxation. With the approval under this division of the board of education of the city, local, or exempted village school district within the territory of which the improvements are or will be located, the portion of the assessed valuation of the improvements exempted from taxation may exceed seventy-fi...

...ssets equal to at least one hundred ten per cent of the liabilities of the corporation. However, at no time shall the corporation's net worth be less than one million two hundred thousand dollars. (2) Every health insuring corporation authorized to provide only supplemental health care services shall maintain total admitted assets equal to at least one hundred ten per cent of the liabilities of the corporation. How...

...ffective: Calendar Year Effective Per Cent of Increase 1921-1939 100 1940 94 1941 89 1942 77 1943 70 1944 68 1945 66 1946 55 1947 35 1948 23 1949 25 1950 23 1951 8 1952 4 1953 3 1954 2 Prior to June 29, 1955 2 (B) If the amount of any such allowance, pension, or other benefit is increased by division (A) of this section to an amo...

...-six dollars; (ii) Two and two-tenths per cent of the member's final average salary for each of the first thirty years of service credit or fraction thereof plus two and one-half per cent of the member's final average salary for each subsequent year of service credit or fraction thereof. (b) When a member retires on service retirement under division (A)(2) of section 3309.34 of the Revised Code, the member's allo...

...dditional excise tax not to exceed four per cent on each transaction. The excise tax authorized by division (B)(1) of this section shall be in addition to any excise tax levied pursuant to section 5739.08 or 5739.09 of the Revised Code, or division (B)(2) of this section. (2) Within that portion of any municipal corporation that is located within the territory of the authority or within the boundaries of any townsh...