Ohio Revised Code Search
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Section 2127.19 | Release of liens.
... enter the release and satisfaction and tax in the executor's, administrator's, or guardian's cost bill the fee provided by law for entering the release and satisfaction, and a fee of twenty-five cents to the court. |
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Section 2127.38 | Distribution of money received from sale of real property.
... a lien holder. (B) To the payment of taxes, interest, penalties, and assessments then due against the real property, and to the payment of mortgages and judgments against the ward or deceased person, according to their respective priorities of lien, so far as they operated as a lien on the real property of the deceased at the time of the sale, or on the estate of the ward at the time of the sale, that shall be app... |
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Section 2335.02 | Compensation of appraisers and arbitrators.
...d by law and such compensation shall be taxed in the costs of such cause, matter, or proceeding in the same manner as other costs are now taxed. |
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Section 2915.01 | Gambling definitions.
...rn, or canteen; (12) Payment of real property taxes and assessments that are levied on a premises on which bingo is conducted; (13) Any other product or service directly related to the conduct of bingo that is authorized in rules adopted by the attorney general under division (F)(1) of section 2915.08 of the Revised Code. (HH) "Person" has the same meaning as in section 1.59 of the Revised Code and includes ... |
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Section 303.251 | County special assessment to fund residential broadband expansion.
...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 county treasury created for the purpose of funding an eligible project for which a program grant is awarded under sections 122.40 to 122.40... |
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Section 319.201 | Evidence of title to real property acquired by state or political subdivision.
...hat year, the county auditor, upon application of the grantee or the grantor or property owner, shall make an estimate of the taxes that will be assessed and levied against said parcel for the tax lien year. If the grantor or property owner has transferred only a part of the parcel by easement, right, or interest in or to such part of the parcel of real property to the state or a political... |
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Section 319.301 | Determining and certifying tax reduction percentage for carryover property.
...) of this section without regard to the application of division (E)(3) of this section divided by (b) The taxable value of all real property in that class. (4) "Taxes charged and payable" means the taxes charged and payable prior to any reduction required by section 319.302 or, if applicable, 319.303 of the Revised Code. (C) The tax commissioner shall make the determinations required by this section each yea... |
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Section 319.302 | Reduction of remaining taxes.
... for any planned improvements. If after application of sections 5705.31 and 5705.32 of the Revised Code and other applicable provisions of law, including divisions (F) and (I) of section 321.24 of the Revised Code, there would be insufficient funds for payment of debt charges on bonds or notes payable from taxes reduced by this section, the reduction of taxes provided for in this section shall be adjusted to the exte... |
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Section 319.304 | Local option homestead exemptions.
...o a homestead exemption, except that no application shall be required under section 323.153 or 4503.066 of the Revised Code for a homestead to obtain the reduction. The amount of any reduction authorized under this section shall not be reimbursed as provided in section 323.156 or 4503.068 of the Revised Code. |
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Section 319.54 | Fees to compensate for auditor's services.
...umber of applications for reductions in real property taxes under sections 323.152 and 4503.065 of the Revised Code that result from the amendment of those sections by Am. Sub. H.B. 119 of the 127th general assembly, there shall be paid from the state's general revenue fund to the county treasury, to the credit of the real estate assessment fund created by section 325.31 of the Revised Code, an amount equal to one pe... |
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Section 323.131 | Form and contents of tax bill.
...fice)." (4) For a tract or lot on the real property tax suspension list under section 319.48 of the Revised Code, the following notice: "Notice: The taxes shown due on this bill are for the current year only. Delinquent taxes, penalties, and interest also are due on this property. Contact the county treasurer to learn the total amount due." The tax bill shall not contain or be mailed or delivered with any informa... |
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Section 323.132 | Paying delinquent taxes.
...axes are charged is the subject of an application for exemption from taxation pursuant to section 5715.27 of the Revised Code. A taxpayer may tender, and the treasurer shall accept, the full amount of delinquent taxes charged against an entry of real estate without having to tender at the same time the payment of any current taxes that are due and payable. A county treasurer may accept partial paym... |
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Section 323.158 | Partial real property tax exemption.
...easurer. (G) If a person files a late application for a tax reduction under division (B)(2) of section 323.152 of the Revised Code for the preceding year, and is granted the reduction, the person also shall receive the reduction under this section for the preceding year. The county auditor shall credit the amount of the reduction against the person's current year taxes, and shall include the amount of the reduction... |
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Section 323.49 | Power of county treasurer to become receiver of land - procedure - exception.
...l property that is the subject of an application for exemption from taxation pursuant to section 5715.27 of the Revised Code. (F) A county treasurer appointed under this section as receiver ex officio of the rents, issues, and income of the real property against which the delinquent taxes, assessments, penalties, interest, and charges are charged, with the consent of the court, may enter into a w... |
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Section 323.50 | Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.
...treasurer's official bond. Upon application of any proper party, the court shall, after a full hearing, order the receiver or the receiver's agent to pay out of the rents, issues, and income collected by the receiver or the receiver's agent from such property such expenses in connection with the maintenance and operation of the property as the court finds necessary to secure the gre... |
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Section 323.65 | Expedited foreclosure on unoccupied land definitions.
...es, interest, and costs on a parcel of real property pursuant to section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code, means twenty-eight days after an adjudication of foreclosure of the parcel is journalized by a court or county board of revision having jurisdiction over the foreclosure proceedings. Upon the expiration of the alternative redemption period, the right and equity of ... |
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Section 3345.12 | State university additional definitions - issuance of obligations.
...olled college or university, is public property used exclusively for a public purpose, and such property and the income therefrom is exempt from all taxation and assessment within this state, including ad valorem and excise taxes. The obligations or assurances, the transfer thereof, and the income therefrom, including any profit made on the sale thereof, are at all times free from taxation within the state. Th... |
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Section 3734.57 | Fees for waste disposal.
... disposed of through incineration, land application, or composting or at another resource recovery or disposal facility that is not a landfill. (6) The fees levied under divisions (A), (B), and (C) of this section do not apply to solid wastes delivered to a solid waste composting facility for processing. When any unprocessed solid waste or compost product is transported off the premises of a composting facility an... |
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Section 3746.01 | Voluntary action program definitions.
....A. 9601, as amended; (5) The normal application of a fertilizer material that is intended to improve the quality or quantity of plant growth. (R) "Remedy" or "remedial activities" means actions that are taken at a property to treat, remove, transport for treatment or disposal, dispose of, contain, or control hazardous substances or petroleum, are protective of public health and safety and the environment, and ... |
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Section 3767.08 | Tax when permanent injunction issues - payment.
...the extent of such deficiency after the application thereto of the proceeds of the sale of personal property. |
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Section 3929.44 | Application by person unable to obtain basic property or homeowners insurance.
...sociation that there are no outstanding taxes, assessments, penalties, or charges with respect to the property to be insured. (F) An applicant shall, in accordance with rules promulgated by the superintendent, certify to the association whether or not the applicant has received written notice from an authorized public entity stating that the applicant's property is in violation of any building, housing, air polluti... |
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Section 4301.10 | Division of liquor control powers and duties.
...l is required to collect a county sales tax levied pursuant to section 5739.021 of the Revised Code and for which tax the tax commissioner has authorized prepayment pursuant to section 5739.05 of the Revised Code. In fixing selling prices, the division shall compute an anticipated gross profit at least sufficient to provide in each calendar year all costs and expenses of the division and also an adequate working capi... |
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Section 4303.181 | D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, and D-5o permits.
...haracteristics: (a) The value of its real and personal property exceeds seven hundred twenty-five thousand dollars. (b) It is located on property that is owned or leased by the state or a state agency, and its owner or operator has authorization from the state or the state agency that owns or leases the property to obtain a D-5i permit. The holder of a D-5i permit may sell beer and any intoxicating liquor at... |
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Section 4503.061 | Registration of manufactured and mobile homes in county of situs.
... home tax that is due. (E)(1) Upon the application to transfer ownership of a manufactured or mobile home for which manufactured home taxes are paid pursuant to division (C) of section 4503.06 of the Revised Code the clerk of the court of common pleas shall not issue any certificate of title that does not contain or have attached both of the following: (a) An endorsement of the county treasurer stating that th... |
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Section 4503.067 | Certificate of reduction in assessable value.
...to the valuation or assessment of real property under Chapter 5715. of the Revised Code. |
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Section 163.07 | Notice of filing petition to owners.
... a person acquiring any interest in any property described in an appropriation petition after the filing thereof moves to be made an additional party defendant prior to the date that the case is set for the jury trial on compensation or to any journalization of a settlement entry, he shall be bound by the final judgment, without right of appeal except as to distribution, and shall receive such compensation as was awa... |
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Section 163.08 | Answer of owner.
...tor and showing the proposed use of the property in connection with the construction or repair of such a road is presumptive evidence of such purpose, notwithstanding that no money has been appropriated for such construction or repair. An answer shall be served in accordance with Civil Rule 12. If the agency involved in the action is a private agency, no more than one extension of the time authorized by Civil Rule 1... |
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Section 163.09 | Valuation of property.
...agency, shall declare the value of the property taken and the damages, if any, to the residue to be as set forth in any document properly filed with the clerk of the court of common pleas by the public agency. In all other cases, the court shall fix a time, within twenty days from the last date that the answer could have been filed, for the assessment of compensation by a jury. (B)(1) When an answer is filed ... |
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Section 163.10 | Selecting jury.
...The assessment of compensation may be made at a regular or special term of court. The jury shall be selected from the jurors drawn as prescribed in Chapter 2313. of the Revised Code, and qualified as in civil actions. However, it shall be grounds for challenge for cause if a juror has served in two appropriation trials in the current term of court. |
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Section 163.11 | Infant or incompetent owner.
...If it appears that any of the owners is an infant or otherwise incompetent, and has no guardian, a guardian ad litem shall be appointed in his behalf. |
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Section 163.12 | View of premises - court may amend defect or informality in proceedings.
...y a party to the proceedings. (B) The property owners shall open and close the case except that, if the premises are appropriated under section 163.06, 307.08, 504.19, 6101.181, 6115.221, 6117.39, or 6119.11 of the Revised Code as the result of a public exigency, the party or parties other than the owners shall open and close the case. (C) The court may amend any defect or informality in proceedings under sec... |
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Section 163.13 | View of premises.
...ned by doubt as to the ownership of any property, or as to the interest of the respective owners, but in such cases the court may require the retention of the deposit or award or such portion thereof as the court deems appropriate, until the rights of the respective parties have been determined. |
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Section 163.14 | Determination of ownership rights.
...ductions for general benefits as to the property of the owner. (B) The jury, in its verdict, shall assess the compensation for the property appropriated and damages, if any, to the residue, to be paid to the owners. When a building or other structure is on the property appropriated or when a building or other structure is situated partly upon the land appropriated and partly upon adjoining land so that the stru... |
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Section 163.16 | Court costs.
...The court costs, including jury fees, of any proceeding shall be paid as the court directs, except as may be provided for in cases subject to division (A)(2) or (B)(1) of section 163.21 of the Revised Code. The agency may offer to confess judgment for the amount to be stated and the court costs then made in favor of any owner who in any manner enters an appearance or upon whom service has been made. If such owner ref... |
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Section 163.17 | Interest.
...r structure is taken, the court may, on application of the owner, permit the owner to withdraw a reasonable portion of the award allocable to the building without giving bond. If the amount of any deposit actually withdrawn by the owner exceeds the final award from which no appeal is or can be taken, then the owner at the time of entry of judgment on such award shall refund at once to the court for the account of th... |
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Section 163.18 | Notice to owners of award - motion for distribution.
...spective interests of the owners in the property and may make distribution of the deposit or award accordingly. |
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Section 163.19 | Appeal.
...Subject to sections 163.07 and 163.09 of the Revised Code, any party may prosecute appeals as in other civil actions from the judgment of the court. The owner may request, and the court may grant, a stay on appeal, provided that the owner posts a supersedeas bond in an amount the court determines. |
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Section 163.20 | Appropriation to perfect title.
...22, inclusive, of the Revised Code, any property in which an interest has been appropriated, in order to perfect title in itself. |
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Section 163.21 | Abandonment of proceedings.
...A)(1) If it has not taken possession of property that is appropriated, an agency may abandon appropriation proceedings under sections 163.01 to 163.22 of the Revised Code at any time after the proceedings are commenced but not later than ninety days after the final determination of the cause. (2) In all cases of abandonment as described in division (A)(1) of this section, the court shall enter a judgment against... |
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Section 163.211 | Repurchase of unused property by owner.
...agency decides not to use appropriated property for the purpose stated in the appropriation petition, the prior owner from whom the property was appropriated may repurchase the property for its fair market value as determined by an independent appraisal made by an appraiser chosen by agreement of the parties or, if the parties cannot agree, an appraiser chosen by the court. The right of repurchase shall be ext... |
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Section 163.22 | Rules of procedure.
...All proceedings brought under sections 163.01 to 163.22 of the Revised Code shall be governed by the law applicable in civil actions and the Rules of Civil Procedure, including, but not limited to, the rules governing discovery, except as otherwise provided in those sections. The proceedings shall be advanced as a matter of immediate public interest and concern and shall be heard by the court at the earliest pract... |
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Section 163.31 | Removal of advertising device definitions.
...n the same manner as it would for other property acquired pursuant to this chapter. (D) "Maintain" means to preserve, keep in repair, continue, allow to exist, or restore if destroyed by an act of God or vandalism. (E) "Public agency" has the same meaning as in section 163.01 of the Revised Code. (F) "Visible" means capable of being seen, whether or not legible, without visual aid by a person of normal acuity. |
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Section 163.32 | Removing advertising device is compensable.
...d of the right of the owner of the real property on which the advertising device is located to erect and maintain the advertising device on it. If the public agency and any such owner of a compensable right, title, or interest do not reach agreement as to the amount of just compensation to be paid for the right, title, or interest, the public agency shall institute an action to appropriate it in accordance with this ... |
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Section 163.33 | Paying compensation prior to removal.
...tising device and the owner of the real property upon which the advertising device is located shall be paid just compensation. (B) Sections 163.31 to 163.33 of the Revised Code do not apply to any action taken pursuant to Chapter 5516. of the Revised Code. |
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Section 163.51 | Displaced person definitions.
...person" means any person who moves from real property, or moves his personal property from real property, as a direct result of a written notice of intent to acquire or the acquisition of such real property, in whole or in part, under a program or project undertaken by a state agency with federal financial assistance or with the rights and powers granted to a community urban redevelopment corporation by the provision... |
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Section 163.52 | Validity of property acquisition.
...de does not affect the validity of any property acquisition by purchase or condemnation. (B) Nothing in sections 163.51 to 163.62 of the Revised Code shall be construed as creating, in any condemnation proceeding brought under the power of eminent domain, any element of value or damage not in existence immediately prior to June 11, 1971. |
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Section 163.53 | Application for payment to displaced person.
...t to any displaced person, upon proper application as approved by such agency head, for all of the following: (1) Actual reasonable expenses in moving the person, the person's family, business, farm operation, or other personal property; (2) Actual direct losses of tangible personal property as a result of moving or discontinuing a business or farm operation, but not to exceed an amount equal to the reasonab... |
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Section 163.54 | Additional payments to displaced person displaced from dwelling owned 90 days or more.
...negotiations for the acquisition of the property. Such additional payment shall include the following elements: (1) The amount, if any, which when added to the acquisition cost of the dwelling acquired by the displacing agency, equals the reasonable cost of a comparable replacement dwelling. (2) The amount, if any, which will compensate the displaced person for any increased interest costs and other debt servi... |
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Section 163.55 | Additional payments to displaced person displaced from dwelling owned 90 days or more.
...(A) In addition to amounts otherwise authorized by sections 163.51 to 163.62 of the Revised Code, the head of a displacing agency shall make a payment to or for any displaced person displaced from any dwelling not eligible to receive a payment under section 163.54 of the Revised Code which dwelling was actually and lawfully occupied by such displaced person for not less than ninety days prior to the initiation ... |
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Section 163.56 | Resolving problems associated with displacement.
...ng property immediately adjacent to the real property acquired is caused substantial economic injury because of the acquisition, he may offer that person relocation advisory services under the program. (B) Each relocation assistance advisory program required by division (A) of this section shall include such measures, facilities, or services as may be necessary or appropriate in order to do all of the following: (1... |