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Application for Real Property Tax
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Section 3907.14 | Investment of capital, surplus, and accumulations.

...r encumbrances in the construction and application of this section: leasehold estates of any duration, rights-of-way, servitudes, joint driveways, easements, party wall agreements, current taxes and assessments not delinquent, and restrictions as to building, use, and occupancy. (5) This section does not prohibit a domestic life insurance company from renewing or extending a loan for the original or a lesser ...

Section 5709.121 | Exclusive charitable or public purposes defined.

...section 5715.27 of the Revised Code, an application for exemption from taxation of property described in division (B)(1) of this section may be filed by either the owner of the property or an occupant. (C) For purposes of this section, an institution that meets all of the following requirements is conclusively presumed to be a charitable institution: (1) The institution is a nonprofit corporation or association...

Section 5709.40 | Declaration that improvements constitute public purpose - blighted areas.

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

Section 5709.57 | Agreements with qualifying athletic complexes.

...provided in this division. An exemption application for any tax year for which the time period described in division (F) of section 5715.27 of the Revised Code has expired before the date the agreement is entered into shall be filed with the tax commissioner on or before the ninetieth day after that date, notwithstanding that division. The commissioner shall remit unpaid tax, penalties, and interest for that property...

Section 5715.39 | Remittance of illegally assessed taxes or late payment penalty.

... mobile home that was the subject of an application for exemption from taxation under section 5715.27 of the Revised Code if the commissioner determines that the applicant requested such exemption in good faith. The commissioner shall include notice of the remission in the commissioner's certification to the county auditor required under that section. (B) The county auditor, upon consultation with the county treasur...

Section 5731.011 | Value of qualified farm property.

... following the person filing the estate tax return elects: (a) Its fair market value, as determined pursuant to division (B) of section 5731.01 of the Revised Code; (b) Its value for its actual qualified use, on the date of the decedent's death or on an alternate valuation date prescribed by division (D) of section 5731.01 of the Revised Code; (c) Its value for its actual qualified use, as determined under section...

Section 122.86 | Small business investment certificate; tax credit.

...the allocation for those investors. The application must be submitted to the director within sixty days after the date of the qualifying investment, but within the same biennium as the qualifying investment. The director, in consultation with the tax commissioner, shall prescribe the form or manner in which an applicant shall apply for the certificate, devise the form of the certificate, and prescribe any records or ...

Section 135.804 | Property tax payment linked deposit programs definitions.

...nufactured home or mobile home taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code, owned and occupied as a home by an individual whose domicile is in this state and who has not acquired ownership from a person, other than the individual's spouse, related by consanguinity or affinity for the purpose of qualifying for a property tax payment linked deposit program. (b) A u...

Section 1522.01 | Compact ratified and enacted.

...ate, maintain, control, sell and convey real and personal property and any interest therein as it may deem necessary, useful or convenient to carry out the purposes of this Compact; make contracts; receive and accept such payments, appropriations, grants, gifts, loans, advances and other funds, properties and services as may be transferred or made available to it by any Party or by any other public or private agency,...

Section 2152.43 | Application for assistance to department of youth services.

...hen any person donates or bequeaths any real or personal property to a county or district detention facility, the juvenile court or the trustees of the facility may accept and use the gift, consistent with the best interest of the institution and the conditions of the gift.

Section 323.17 | Extending time for delivery of tax duplicate.

...period of time. Whenever taxable real property has been destroyed or damaged by fire, flood, tornado, or otherwise, in an amount not less than twenty-five per cent of the value as listed and assessed for taxation but in no event less than two thousand dollars of taxable value, the county board of revision, by resolution, may extend the time for payment of taxes on such property not more than one year after the time...

Section 5703.05 | Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.

...ning the expenditure of moneys from the real estate assessment fund under that division; (P) Informing taxpayers in a timely manner to resolve credit account balances as required by section 5703.77 of the Revised Code.

Section 5709.21 | Air or noise pollution control certificate.

...ity certificate shall be filed with the tax commissioner in such manner and in such form as prescribed by the tax commissioner. The application shall contain plans and specifications of the property, including all materials incorporated or to be incorporated therein and their associated costs, and a descriptive list of all equipment acquired or to be acquired by the applicant for the exempt facility and its associate...

Section 5713.082 | Notification of reentry of property on tax list.

... reapply for tax exemption by filing an application for exemption as provided in section 5715.27 of the Revised Code, and that failure to file such an application within the proper time period will result in the owner having to pay the taxes even if the property continued to be used for an exempt purpose. (B) If the auditor failed to send the notice required by this section, and if the owner of the property subseque...

Section 123.28 | Ohio cultural facilities commission definitions.

... expected to generate incremental state tax revenues pursuant to state taxes levied under Chapters 5739., 5741., 5747., and 5751. of the Revised Code; (d) Has an initial total estimated construction cost, excluding any site acquisition cost, that is greater than one billion dollars. (2) In addition to the criteria under division (Q)(1) of this section, a transformational major sports facility mixed-use project ma...

Section 140.03 | Hospital facility agreements.

...nts; (4) Contribute real and personal property or interest therein without necessity for competitive bidding or public auction on disposition of such property. (E) Any funds provided by public hospital agencies that are parties to an agreement entered into under this section shall be transferred to and placed in a separate fund or funds of such participating public hospital agency as is designated under the agree...

Section 1506.48 | Reappraising real property damaged or destroyed by shore erosion.

...ade and shall place the property on the tax list at its true value in money. Whenever the county auditor finds that ninety per cent or more of the area of any littoral parcel of land appearing upon the tax duplicate has been eroded and lies within the natural boundaries of Lake Erie and that the remainder of the parcel, if any, has no taxable value, the auditor may certify that finding to the county board of ...

Section 1509.06 | Application for permit to drill, reopen, convert, or plug back a well.

... property shall be determined using the tax records of the municipal corporation or county in which a parcel of real property is located as of the date of the notice. (10) A plan for restoration of the land surface disturbed by drilling operations. The plan shall provide for compliance with the restoration requirements of division (A) of section 1509.072 of the Revised Code and any rules adopted by the chief perta...

Section 1513.37 | Abandoned mine reclamation fund.

...econd only to the lien of real property taxes imposed upon the land. The lien shall not exceed the amount determined by the appraisal to be the increase in the fair market value of the land as a result of the restoration, reclamation, abatement, control, or prevention of the adverse effects of past coal mining practices. No lien shall be filed under division (G) of this section against the property of any person who ...

Section 163.15 | Contents of jury verdict - relocation payments.

... a payment to that person, upon proper application as approved by the agency, for all of the following: (a) Actual reasonable expenses in moving the person and the person's family, business, farm operation, or other personal property; (b) 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 reasonable ex...

Section 166.01 | Economic development program definitions.

...l improvements. (O) "Property" means real and personal property and interests therein. (P) "Public capital improvements" means capital improvements or facilities that any governmental agency has authority to acquire, pay the costs of, own, maintain, or operate, or to contract with other persons to have the same done, including, but not limited to, highways, roads, streets, water and sewer facilities, railroad a...

Section 1728.07 | Form of financial agreement for approved project.

...l use, develop, and redevelop the real property of the project in accordance with, and for the period of, the community development plan approved by the governing body of the municipal corporation for the blighted area in which the project is situated and shall so bind its successors and assigns by appropriate agreements and covenants running with the land enforceable by the municipal corporation. (D) If the ...

Section 2105.09 | Disposition of escheated lands.

...siders proper. With the approval of the tax commissioner, the city may sell the lands or any undivided interest in the lands, in the same manner as is provided in the sale of land not needed for any municipal purposes; provided, that the net proceeds from the rent or sale of the premises shall be devoted to health, welfare, or recreational purposes. (C) As an alternative to the procedure prescribed in division...

Section 2113.03 | Court may order estate released from administration.

...y duty of any person to file an estate tax return and certificate under division (A) of section 5731.21 of the Revised Code and does not affect the duties of a probate court set forth in that division. (J) This section does not affect the ability of qualified persons to file an application for a summary release from administration under section 2113.031 of the Revised Code or to file an application for the gra...

Section 2113.031 | Summary release from administration.

...e divisions, the written consent of the tax commissioner prior to the delivery, transfer, or payment to the applicant of an asset of the decedent's estate. (E) A certified copy of an order that grants a summary release from administration together with a certified copy of the application for that order constitutes sufficient authority for a financial institution, corporation, or other entity or person referred to in...

Section 5321.05 | Tenant obligations.

...(A) A tenant who is a party to a rental agreement shall do all of the following: (1) Keep that part of the premises that he occupies and uses safe and sanitary; (2) Dispose of all rubbish, garbage, and other waste in a clean, safe, and sanitary manner; (3) Keep all plumbing fixtures in the dwelling unit or used by him as clean as their condition permits; (4) Use and operate all electrical and plumbing fixtures pr...

Section 5321.051 | Eviction of tenant allowing sex or child victim offenders to occupy premises near school, child care facility.

...any injury, death, or loss to person or property that allegedly results from that decision. (C) As used in this section, "children's crisis care facility premises" and "residential infant care center premises" have the same meanings as in section 2950.034 of the Revised Code.

Section 5321.06 | Terms and conditions of rental agreement.

...A landlord and a tenant may include in a rental agreement any terms and conditions, including any term relating to rent, the duration of an agreement, and any other provisions governing the rights and obligations of the parties that are not inconsistent with or prohibited by Chapter 5321. of the Revised Code or any other rule of law.

Section 5321.07 | Failure of landlord to fulfill obligations - remedies of tenant.

...to remedy the condition. As part of the application, the tenant may deposit rent pursuant to division (B)(1) of this section, may apply for an order reducing the periodic rent due the landlord until the landlord remedies the condition, and may apply for an order to use the rent deposited to remedy the condition. In any order issued pursuant to this division, the court may require the tenant to deposit rent with the c...

Section 5321.08 | Rent deposits - duty of clerk of court.

...(A) Whenever a tenant deposits rent with the clerk of a court as provided in section 5321.07 of the Revised Code, the clerk shall give written notice of this fact to the landlord and to his agent, if any. (B) The clerk shall place all rent deposited with him in a separate rent escrow account in the name of the clerk in a bank or building and loan association domiciled in this state. (C) The clerk shall keep in a se...

Section 5321.09 | Landlord application for release of rent.

...(A) A landlord who receives notice that rent due him has been deposited with a clerk of a municipal or county court pursuant to section 5321.07 of the Revised Code, may do any of the following: (1) Apply to the clerk of the court for release of the rent on the ground that the condition contained in the notice given pursuant to division (A) of section 5321.07 of the Revised Code has been remedied. The clerk shall for...

Section 5321.10 | Release of part of rent.

... premiums for the premises, real estate taxes on the premises, utility services, repairs, and other customary and usual costs of operating the premises as a rental unit. (B) In determining whether to release rent for the payments described in division (A) of this section, the court shall consider the amount of rent the landlord receives from other rental units in the buildings of which the residential premises are a...

Section 5321.11 | Failure of tenant to fulfill obligations - remedies of landlord.

...If the tenant fails to fulfill any obligation imposed upon him by section 5321.05 of the Revised Code that materially affects health and safety, other than the obligation described in division (A)(9) of that section, the landlord may deliver a written notice of this fact to the tenant specifying the act or omission that constitutes noncompliance with the pertinent obligations and specifying that the rental agreement...

Section 5321.12 | Recovery of damages.

...In any action under Chapter 5321. of the Revised Code, any party may recover damages for the breach of contract or the breach of any duty that is imposed by law.

Section 5321.13 | Terms prohibited in rental agreement.

...(A) No provision of this chapter may be modified or waived by any oral or written agreement except as provided in division (F) of this section. (B) No warrant of attorney to confess judgment shall be recognized in any rental agreement or in any other agreement between a landlord and tenant for the recovery of rent or damages to the residential premises. (C) No agreement to pay the landlord's or tenant's attorney's ...

Section 5321.131 | Display of certain flags.

...otherwise prohibit on a tenant's rental property, any of the following: (1) The display of the flag of the United States or the national league of families POW/MIA flag if the flag is displayed in accordance with any of the following: (a) The patriotic customs set forth in 4 U.S.C. 5-10, and 36 U.S.C. 902, governing the display and use of the flag; (b) Federal law, state law, or any local ordinance or resolution; ...

Section 5321.14 | Unconscionable terms.

...cionable clause, or it may so limit the application of any unconscionable clause as to avoid any unconscionable result. (B) When it is claimed or appears to the court that the rental agreement, or any clause thereof, may be unconscionable, the parties shall be afforded a reasonable opportunity to present evidence as to its setting, purpose, and effect to aid the court in making the determination.

Section 5321.15 | Acts of landlord prohibited if residential property involved.

...(A) No landlord of residential premises shall initiate any act, including termination of utilities or services, exclusion from the premises, or threat of any unlawful act, against a tenant, or a tenant whose right to possession has terminated, for the purpose of recovering possession of residential premises, other than as provided in Chapters 1923., 5303., and 5321. of the Revised Code. (B) No landlord of residentia...

Section 5321.16 | Procedures for security deposits.

...termination of the rental agreement any property or money held by the landlord as a security deposit may be applied to the payment of past due rent and to the payment of the amount of damages that the landlord has suffered by reason of the tenant's noncompliance with section 5321.05 of the Revised Code or the rental agreement. Any deduction from the security deposit shall be itemized and identified by the landlord in...

Section 5321.17 | Termination of tenancy.

...(A) Except as provided in division (C) of this section, the landlord or the tenant may terminate or fail to renew a week-to-week tenancy by notice given the other at least seven days prior to the termination date specified in the notice. (B) Except as provided in division (C) of this section, the landlord or the tenant may terminate or fail to renew a month-to-month tenancy by notice given the other at least thirty ...

Section 5321.18 | Written rental agreement for residential premises provisions.

... in the county in which the residential property is situated or if there is no place of business in such county then its principal place of business in this state, and shall include the name of the person in charge thereof. (B) If the rental agreement is oral, the landlord, at the commencement of the term of occupancy, shall deliver to tenant a written notice containing the information required in division (A) of th...

Section 5321.19 | Effect of chapter on political subdivisions.

...3735.65 to 3735.70 of the Revised Code, tax abatements, tax credit financing, bond or other financing, or loans or grants from the political subdivision.

Section 5321.20 | State policy and legislative findings.

...the rental market; (C) Lower property tax revenues for state and local governments and political subdivisions; (D) Lead to deterioration of residential premises; (E) Discourage turnover of residential premises and thus deprive potential tenants of the ability to rent such premises and result in misallocation of residential premises; (F) Impede the sale of residential premises; (G) Discourage investment in n...

Section 5322.01 | Storage facility definitions.

...ervice storage facility" means any real property that is designed and used only for the purpose of renting or leasing individual storage space in the facility under the following conditions: (1) The occupants have access to the storage space only for the purpose of storing and removing personal property. (2) The owner does not issue a warehouse receipt, bill of lading, or other document of title, as defined in ...

Section 5322.02 | Owner's lien against stored property upon default.

...en against the occupant on the personal property stored pursuant to a rental agreement in any storage space at the self-service storage facility, or on the proceeds of the personal property subject to the defaulting occupant's rental agreement in the owner's possession, for rent, labor, late fees, or other charges in relation to the personal property that are specified in the rental agreement and that have become due...

Section 5322.03 | Enforcement of owner's lien.

...d who claim an interest in the personal property; (2) All persons holding liens on any motor vehicle or watercraft amongst the property; (3) All persons who have filed security agreements in the name of the occupant evidencing a security interest in the personal property with either the secretary of state or the county recorder of the county in which the self-service storage facility is located or the Ohio coun...

Section 5322.04 | Use for residential purposes prohibited.

...No occupant shall use a self-service storage facility for residential purposes.

Section 5322.05 | Late fees for failure to pay rent when due for use of self-service storage facility.

...(A) Subject to division (B) of this section, a reasonable late fee may be imposed and collected by an owner for each service period that an occupant does not pay rent when due under a rental agreement, provided that the due date for the rental payment is not earlier than the day before the first day of the service period to which the rental payment applies. However, no late fee shall be imposed or collected if the oc...

Section 5322.06 | Maximum value of stored property.

...lacing a limit on the value of personal property that may be stored in the occupant's storage space, that limit is the maximum value of the stored property, provided that the provision is printed in bold type or underlined in the rental agreement. (B) A limit on the value of personal property under division (A) of this section shall not be less than one thousand dollars. (C) The rental agreement may provide tha...

Section 5323.01 | Residential rental property definitions.

...(E) "Residential rental property" means real property that is located in a county that has a population of more than two hundred thousand according to the most recent decennial census and on which is located one or more dwelling units leased or otherwise rented to tenants solely for residential purposes, or a mobile home park or other permanent or semipermanent site at which lots are leased or otherwise rented ...