Ohio Revised Code Search

...eligious, or civic organization that is tax exempt under subsection 501(c)(3) of the Internal Revenue Code, or by a public school, chartered nonpublic school, or community school, if no person in the business of organizing, arranging, or conducting an auction for compensation and no consignor of consigned items sold at the auction, except such organization or school, receives compensation from the proceeds of the auc...

...wn, hold, improve or use, any property, real, personal, or mixed; (n) Sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property, real, personal, or mixed; (o) Establish a budget and make expenditures; (p) Adopt a seal and bylaws governing the management and operation of the Interstate Commission; (q) Report annually to the legislatures and governors of the member states co...

...wn, hold, improve or use, any property, real, personal or mixed; provided that at all times the Commission shall avoid any appearance of impropriety; 13. Sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property real, personal, or mixed; 14. Establish a budget and make expenditures; 15. Borrow money; 16. Appoint committees, including standing committees composed of members...

...ity in this state that owns or hosts on property the entity controls an electric generation facility that produces electricity primarily for the owner's consumption and that may provide any such excess electricity to another entity, and that meets all of the following: (a) The facility is installed or operated by the owner or by a third party under a contract, including a lease, purchase power agreement, or other s...

...ame times as the collection of taxes on real property. Assessments shall be paid by owners of the properties upon which assessments are levied. (C) The assessments, when collected, shall be paid by the county auditor by warrant on the county treasurer into a special fund in the township treasury created for the purpose of funding an eligible project for which a program grant is awarded under sections 122.40 to 122....

...own, hold, improve or use any property, real, personal, or mixed. (L) To sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property, real, personal, or mixed. (M) To establish a budget and make expenditures. (N) To adopt a seal and bylaws governing the management and operation of the Interstate Commission. (O) To report annually to the legislatures, governors, the judic...

...eived that right by deed at the time of application. Such life estate shall take priority with the lien of the board of county commissioners over subsequently acquired liens except tax liens, and except in those cases wherein the life estate is voluntarily waived by express waiver, by waste, nonpayment of taxes, or by transfer to persons other than those entitled to use or reside upon the premises. The rights to such...

...tax deed, foreclosure of a tax lien, or application of the doctrine of adverse possession, prescription, abandonment, waiver, lack of enforcement, or acquiescence or a similar doctrine. (D) An environmental covenant may not be extinguished, limited, or impaired by application of sections 5301.47 to 5301.56 of the Revised Code.

...g a tax duplicate of real and personal property in excess of three hundred million dollars, and with respect to which the board desires to co-operate with the department of transportation.

... way mortgage liens are enforced. Upon application of the plaintiff, the court of common pleas shall advance such cause on the docket, so that it may be first heard. No tax imposed under this section shall be a lien on the real property in which the interest is held. It is sufficient, having made proper parties to the suit, for the treasurer to allege in his bill of particulars or petition that the taxes stand cha...

...) A county auditor shall not approve an application for an exemption authorized under this section unless the qualifying owner certifies that the parcel that is the subject of the exemption satisfies the requirements of division (A)(1) of this section for pre-residential development property. (D)(1) If a parcel subject to the partial exemption authorized by this section is valued at its current value for agricultu...

...e increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the legislative authority; (c) Provision for a specified number of years, not to exceed fifteen, of any optional services or assistance that the municipal corporation is authorized to provide with regard to the project site. (2) Enter into an agreement under which the enterprise ...

...e increase in the assessed valuation of real property constituting the project site subsequent to formal approval of the agreement by the board; (iii) Provision for a specified number of years, not to exceed fifteen, of any optional services or assistance the board is authorized to provide with regard to the project site; (iv) The incentive described in division (C)(2) of section 5709.62 of the Revised Code. ...

... project site, or the assessed value of real property constituting the project site, increases by not less than twenty-five per cent after the date the agreement is formally approved by the legislative authority. (b) All of the facilities currently are in this state, and the relocation of the operations of any of those facilities would result in both of the following during the term of the agreement: (i) The number...

...9.74 of the Revised Code. Any exemption application filed with the tax commissioner under section 5715.27 of the Revised Code under the second resolution shall identify the nonperforming parcels included in the second district, the original resolution under which the nonperforming parcels were originally exempted, and the value history of each nonperforming parcel since the enactment of the original resolution. A res...

...into under this section. In the case of real property, the proper county auditor shall determine the taxable value of the property for each of the tax years for which the property had been exempted from taxation, and shall determine the amount of taxes that would have been charged against the property had the property been subject to taxation each of those years. The county treasurer shall issue a tax bill as otherwi...

...) of this section does not prevent the application of the exemption of property from taxation under section 5725.25 or 5725.26 of the Revised Code.

...alue of real estate is increased by the application of a uniform taxable value per cent of true value pursuant to the order of the commissioner, the auditor shall advertise the completion of the reappraisal or equalization action in a newspaper of general circulation in the county once a week for the three consecutive weeks next preceding the issuance of the tax bills, or as provided in section 7.16 of the Revi...

... to approve or disapprove the auditor's application requesting authority to employ an appraisal firm or individual appraiser. (C) The superintendent of real estate and professional licensing shall adopt reasonable rules in accordance with Chapter 119. of the Revised Code necessary for the implementation of this section, including rules establishing both of the following: (1) The form and manner by which persons may...

..., or charges due from such person, upon application of the person overpaying such taxes the auditor shall forthwith draw a warrant on the county treasurer in favor of the person who has made such overpayment for the amount of such balance. The treasurer shall pay such warrant from the general revenue fund of the county. If there is insufficient money in said general revenue fund to make such payment, the treasurer sh...

...sal, valuation, or equalization of real property for the purpose of taxation, or the assessment or collection of taxes. The clerk of any court of record shall immediately transmit to the commissioner by certified mail a copy of the petition filed in any such action, and charge the fee therefor in the costs.

...value; (B) The total amount of accrued taxes, assessments, penalties, interest, charges, and costs incurred by the electing subdivision in the acquisition, maintenance, and disposal of each parcel and the parcel's share of the costs and expenses of the land reutilization program. The sale requirements of this section do not apply to real property acquired and held by a county land reutilization corporation.

...to provide additional guidance for the application of this section.

...y section 5733.06 of the Revised Code. Application of the doctrines listed in division (D)(4) of this section is not limited to this division.

...notice of assessment, except that, upon application and for reasonable cause, the period for submitting such evidence shall be extended thirty days. The commissioner shall consider such additional evidence in reaching the final determination on the assessment and petition for reassessment. (F) Whenever a vendor refunds the price, minus any separately stated delivery charge, of an item of tangible personal prope...