Ohio Revised Code Search
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Section 163.57 | Replacement housing.
...(A) If a project cannot proceed to actual construction because comparable replacement sale or rental housing is not available, and the head of the displacing agency determines that such housing cannot otherwise be made available, he may take such action as is necessary or appropriate to provide such housing by use of funds authorized for such project. The head of the displacing agency may use this section to exceed ... |
Section 163.58 | Regulations and procedure for displacement situations.
...(A) Except as otherwise provided in rules adopted under division (B) of this section, the head of each displacing agency is authorized to establish such regulations and procedures as he may determine to be necessary to assure: (1) That the payments and assistance authorized by sections 163.51 to 163.62 of the Revised Code shall be administered in a manner which is fair and reasonable, and as uniform as practicable; ... |
Section 163.59 | Policy for land acquisition.
...be given a reasonable opportunity to accompany the appraiser during the appraiser's inspection of the property, except that the head of the lead agency may prescribe a procedure to waive the appraisal in cases involving the acquisition by sale or donation of property with a low fair market value. If the appraisal values the property to be acquired at more than ten thousand dollars, the head of the acquiring agency ... |
Section 163.60 | Acquiring interest in buildings located on acquired real property.
...te agency acquires any interest in real property, he shall acquire at least an equal interest in all buildings, structures, or other improvements located upon the real property so acquired and which he requires to be removed from such real property or which he determines will be adversely affected by the use to which such real property will be put. (B) For the purpose of determining the just compensation to be paid ... |
Section 163.61 | Reimbursement of incidental expenses.
...condemnation proceeding to acquire real property, whichever is the earlier, shall reimburse the owner, to the extent the head of such agency considers fair and reasonable, for expenses he necessarily incurred for: (A) Transfer taxes, and similar expenses incidental to conveying such real property to the state agency; (B) Penalty costs for prepayment of any pre-existing recorded mortgage entered into in good faith ... |
Section 163.62 | Reimbursement of reasonable costs, disbursements, and expenses.
...tuted by a state agency to acquire real property by condemnation shall award the owner of any right, or title to, or interest in, such real property such sum as will in the opinion of the court reimburse such owner for the owner's reasonable costs, disbursements, and expenses, including reasonable attorney, appraisal, and engineering fees actually incurred because of the condemnation proceeding, as provided in ... |
Section 163.63 | Condemnation - eminent domain.
... Code to any authority to acquire real property by "condemnation" or to take real property pursuant to a power of eminent domain is deemed to be an appropriation of real property pursuant to this chapter and any such taking or acquisition shall be made pursuant to this chapter. |
Section 1703.01 | Foreign corporation definitions.
...f which is located in this state. (B) "Foreign corporation" means a corporation incorporated under the laws of another state or a bank, savings bank, or savings and loan association chartered under the laws of the United States, the main office of which is located in another state. (C) "State" means the United States; any state, territory, insular possession, or other political subdivision of the United States, inc... |
Section 1703.02 | Corporations excepted.
...Sections 1703.01 to 1703.31 of the Revised Code do not apply to corporations engaged in this state solely in interstate commerce, including the installation, demonstration, or repair of machinery or equipment sold by them in interstate commerce, by engineers, or by employees especially experienced as to such machinery or equipment, as part thereof; to credit unions, title guarantee and trust companies, bond investmen... |
Section 1703.03 | License required.
...No foreign corporation not excepted from sections 1703.01 to 1703.31 of the Revised Code, shall transact business in this state unless it holds an unexpired and uncanceled license to do so issued by the secretary of state. To procure such a license, a foreign corporation shall file an application, pay a filing fee, and comply with all other requirements of law respecting the maintenance of the license as provided in ... |
Section 1703.031 | Notice of transaction of business.
...te from the name of a limited liability company, whether domestic or foreign, or any other corporation, whether nonprofit or for profit and whether that of a domestic corporation or of a foreign corporation authorized to transact business in this state, unless there is also filed with the secretary of state the consent of the other limited liability company or corporation to the use of the name, evidenced in a ... |
Section 1703.04 | Application for license.
... state, the name of a limited liability company registered in the office of the secretary of state pursuant to Chapter 1705. or 1706. of the Revised Code, whether domestic or foreign, the name of any limited liability partnership registered in the office of the secretary of state pursuant to Chapter 1775. or 1776. of the Revised Code, whether domestic or foreign, the name of any limited partnership registered in the ... |
Section 1703.041 | Designated agent.
...onprofit corporation, limited liability company, partnership, limited partnership, limited liability partnership, limited partnership association, professional association, business trust, or unincorporated nonprofit association that has a business address in this state. If the agent is an entity other than a domestic corporation, the agent shall meet the requirements of Title XVII of the Revised Code for an entity o... |
Section 1703.05 | License certificate.
...When the application of a foreign corporation for a license to transact business in this state has been accepted for filing and the filing fee has been paid, the secretary of state shall issue to the corporation a license certificate authorizing it to transact business in this state, subject to expiration or cancellation of the license as provided by law. |
Section 1703.06 | Exclusive use of name.
...under the laws of another state, or any foreign corporation intending to transact business in this state or intending to change its name, may file in the office of the secretary of state, in writing and on a form prescribed by the secretary of state, an application for the exclusive use of a name to be used by that proposed or existing foreign corporation. If the secretary of state finds that such a name is proper u... |
Section 1703.07 | Certificate of merger or consolidation.
...If a foreign corporation has merged or consolidated with one or more foreign corporations, it shall file with the secretary of state a certificate setting forth the fact of merger or consolidation, certified by the secretary of state, or other proper official, of the state under the laws of which the foreign corporation was incorporated. The secretary of state, before filing a certificate evidencing a foreign... |
Section 1703.08 | Certificate of amendment to articles.
...A foreign corporation shall file a certificate of amendment with the secretary of state if, in amending its articles of incorporation, it modifies any of the information included in either its application for a license to transact business in this state or any amendment to that application. The certificate of amendment shall describe the modification of information, include a statement of its adoption together with a... |
Section 1703.12 | Supplemental license certificate.
...Upon the filing of an amendment by a foreign corporation increasing its number of authorized shares in this state, the secretary of state shall issue to the corporation a supplemental license certificate setting forth the number of shares that the corporation is authorized to have represented in this state. |
Section 1703.13 | Temporary license.
...Any foreign corporation which would be entitled to make application for and procure a license to transact business in this state under sections 1703.01 to 1703.31 of the Revised Code, may procure from the secretary of state a temporary license to transact business in this state upon filing with the secretary of state the application and certificate of good standing or subsistence required by such sections and paying ... |
Section 1703.15 | Cancellation of license.
...ry other corporation, limited liability company, limited liability partnership, or limited partnership, domestic or foreign, or every trade name, registered in the office of the secretary of state, theretofore authorized to transact business in this state, without the consent of the other corporation, limited liability company, limited liability partnership, limited partnership, or trade name registrant, evidenced in... |
Section 1703.16 | Expiration or cancellation not to affect pending actions.
... not affect any pending action upon any liability or obligation of such corporation incurred within this state, or arising out of business transacted in this state, prior to the filing of a certificate of surrender under section 1703.17 of the Revised Code. |
Section 1703.17 | Surrender of license.
...r of its license does not relieve it of liability, if any, for payment of the taxes and contributions described in divisions (C)(1), (2), and (3) of this section. (E) In lieu of filing such certificate of surrender there may be filed a certificate of the secretary of state, or other proper official, of the state under the laws of which the corporation is incorporated, certifying that said corporation has been dissol... |
Section 1703.19 | Service of process on secretary of state.
...tary of state shall be the agent of any foreign corporation licensed to do business in this state, upon whom process against it from any court in this state or from any public authorities may be served within this state if the designated agent cannot be found, if the corporation has failed to designate another agent when required to do so under sections 1703.01 to 1703.31 of the Revised Code, or if the license of a c... |
Section 1703.191 | Service of process on secretary of state in action against unlicensed foreign corporation.
...Any foreign corporation required to be licensed under sections 1703.01 to 1703.31 of the Revised Code, which transacts business in this state without being so licensed, shall be conclusively presumed to have designated the secretary of state as its agent for the service of process in any action against such corporation arising out of acts or omissions of such corporation within this state, including, without limitati... |
Section 1703.20 | Freedom from attachment.
...A foreign corporation holding an unexpired and uncanceled license under sections 1703.01 to 1703.31, inclusive, of the Revised Code, shall not be subject to process of attachment under any law of this state on the ground that it is a foreign corporation nonresident of this state. |
Section 322.01 | Real property and manufactured home transfer tax definitions.
...eller at the time of the conveyance of property to a third party under a land installment contract that has been of record at least twelve months prior to the date of conveyance. (B) "Value" means, in the case of a manufactured or mobile home that is not a gift in whole or in part, the amount of the full consideration paid or to be paid for the home, including the amounts of any liens thereon. (C) "Value" mea... |
Section 322.02 | Real property transfer tax.
...d collect a tax to be known as the real property transfer tax on each deed conveying real property or any interest in real property located wholly or partially within the boundaries of the county at a rate not to exceed thirty cents per hundred dollars for each one hundred dollars or fraction thereof of the value of the real property or interest in real property located within the boundaries of the county granted, as... |
Section 322.021 | Repealing county permissive tax passed as an emergency.
...The question of a repeal of a county permissive tax adopted as an emergency measure pursuant to division (B) of section 322.02 of the Revised Code may be initiated by filing with the board of elections of the county not less than ninety days before the general election in any year a petition requesting that an election be held on such question. Such petition shall be signed by qualified electors residing in the count... |
Section 322.03 | Allocating and disbursing tax proceeds.
...ds collected by a county levying a real property transfer tax or a manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code shall be allocated and disbursed as follows: (A) First, for payment of the costs incurred by the county in the administration and enforcement of the tax; (B) The balance remaining after payment of the expenses referred to in division (A) of this section shall be... |
Section 322.04 | Instituting actions to recover taxes and penalty due.
...A county levying a real property transfer tax, by proper suit, action, or proceeding in any court of competent jurisdiction, may recover the amount of such taxes due the county and not paid to the county at the time specified in section 322.02 of the Revised Code, together with a penalty of ten per cent of the amount of such tax. |
Section 322.05 | No preemption of county power to tax.
...The levy of any excise, income, property, real property, or manufactured home transfer tax or fee by the state or by any political subdivision of the state shall not be construed as preempting the power of a county to levy a real property or manufactured home transfer tax pursuant to sections 322.01 to 322.07 of the Revised Code. |
Section 322.06 | Manufactured home transfer tax.
...be assessed at a rate equal to the real property transfer tax rate of the county as adopted and levied by the county pursuant to section 322.02 of the Revised Code. (C) Except as provided in division (B) of section 322.07 of the Revised Code, the manufactured home transfer tax shall be levied at a uniform rate. The tax shall be levied pursuant to a resolution adopted by the board of county commissioners of the count... |
Section 322.07 | Rate for owners receiving homestead exemption.
...may prescribe a lower rate for the real property transfer tax levied under section 322.02 of the Revised Code than the uniform rate that is otherwise levied. The lower rate shall apply to any deed conveying a homestead receiving a reduction in taxes under division (A) of section 323.152 of the Revised Code. (B) A board of county commissioners that prescribes a lower real property transfer tax rate under divisio... |
Section 322.99 | Penalty.
...Whoever violates section 322.02 or 322.06 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars, or imprisoned not more than six months, or both. |
Section 3325.01 | Ohio deaf and blind education services; appointment of superintendent.
...Ohio deaf and blind education services is hereby established and shall include the state school for the deaf and the state school for the blind. Ohio deaf and blind education services shall operate under the control and supervision of the department of education and workforce. The department shall appoint a superintendent for Ohio deaf and blind education services, who shall supervise the state school for the deaf an... |
Section 3325.011 | Admission of pupils to state school for the deaf.
...and workforce and the superintendent of Ohio deaf and blind education services, due to such disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in such school. |
Section 3325.02 | Admission of pupils to state school for the blind.
...and workforce and the superintendent of Ohio deaf and blind education services, due to such disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in the school. |
Section 3325.03 | Return of pupil to parents.
...The superintendent of Ohio deaf and blind education services may return any pupil under the superintendent's jurisdiction to the pupil's resident school district if, in the opinion of the superintendent and the director of education and workforce, that pupil is not making sufficient progress to justify continuance as a pupil at the state school for the deaf or the state school for the blind. |
Section 3325.04 | Employment of teachers.
...The superintendent of Ohio deaf and blind education services, with the approval of the director of education and workforce, shall, subject to the rules and regulations of the civil service, employ suitable teachers, nurses, and other staff necessary to operate Ohio deaf and blind education services and provide proper instruction and care to the pupils under the jurisdiction of the superintendent of Ohio deaf and blin... |
Section 3325.05 | Higher education for blind pupils - residence requirements.
...The department of education and workforce may provide for the further and higher education of any blind pupils, who in its judgment are capable of receiving sufficient benefit to render them more efficient as citizens, by providing appropriate assistive technology to enable such persons to read from textbooks and pamphlets used in their studies while in attendance as regularly matriculated students in any college, un... |
Section 3325.06 | Preschool training of deaf or hard of hearing children and children who are visually impaired.
...(A) Ohio deaf and blind education services, in consultation with the department of children and youth, shall institute and establish a program of education to train parents of deaf or hard of hearing children of preschool age. The object and purpose of the educational program shall be to aid and assist the parents of deaf or hard of hearing children of preschool age in affording to the children the means of optimum c... |
Section 3325.07 | Programs to enable deaf and hard of hearing children to construct pattern of communication; fees.
...Ohio deaf and blind education services, in consultation with the department of children and youth, in carrying out this section and division (A) of section 3325.06 of the Revised Code shall, insofar as practicable, plan, present, and carry into effect an educational program by means of any of the following methods of instruction: (A) Classes for parents of deaf or hard of hearing children of preschool age; (B) ... |
Section 3325.071 | Programs to enable visually impaired children to construct pattern of communication; fees.
...Ohio deaf and blind education services, in consultation with the department of children and youth, in carrying out this section and division (B) of section 3325.06 of the Revised Code shall, insofar as practicable, plan, present, and carry into effect an educational program by means of any of the following methods of instruction: (A) Classes for parents of children of preschool age whose disabilities are visual im... |
Section 3325.08 | Requirement for granting of diploma or honors diploma.
...all be granted by the superintendent of Ohio deaf and blind education services to any student enrolled in the state school for the blind or the state school for the deaf to whom all of the following apply: (1) The student has successfully completed the individualized education program developed for the student for the student's high school education pursuant to section 3323.08 of the Revised Code; (2) Subject t... |
Section 3325.09 | Career-technical education and work training programs.
...(A) Ohio deaf and blind education services shall institute and establish career-technical education and work training programs for secondary and post-secondary students who are blind, visually impaired, deaf, hard of hearing, or deafblind. These programs shall develop communication, mobility, and work skills and assist students in becoming productive members of society so that they can contribute to their communities... |
Section 3325.10 | State school for the blind - federal funds and gifts.
...Ohio deaf and blind education services may receive and administer any federal funds relating to the education of students at the state school for the blind whose disabilities are visual impairments, including secondary and post-secondary students. Ohio deaf and blind education services also may accept and administer any gifts, donations, or bequests made to it for programs or services relating to the education of stu... |
Section 3325.11 | Student activity and work-study fund.
... operating expenses, including, but not limited to, personal services, maintenance, and equipment related to student support, activities, and vocational programs, and for providing scholarships to students for further training upon graduation. |
Section 3325.12 | Funds deposited for special benefit of pupil.
...ey deposited with the superintendent of Ohio deaf and blind education services by parents, relatives, guardians, and friends for the special benefit of any pupil at the state school for the blind or the state school for the deaf shall remain in the hands of the superintendent for use accordingly. The superintendent shall deposit the money into one or more personal deposit funds. The superintendent shall keep itemized... |
Section 3325.13 | Employees food service fund.
...Ohio deaf and blind education services employees food service fund is hereby created in the state treasury. The fund shall consist of payments received from employees who make purchases from the food service program of the state school for the blind or state school for the deaf. Notwithstanding section 3325.01 of the Revised Code, the approval of the department of education and workforce is not required to designate ... |
Section 3325.15 | Federal funds and gifts for education deaf, hard of hearing, or deafblind students.
...Ohio deaf and blind education services may receive and administer any federal funds relating to the education of deaf, hard of hearing, or deafblind students. Ohio deaf and blind education services also may accept and administer any gifts, donations, or bequests given to it for programs or services relating to the education of deaf or hard of hearing students and the state school for the deaf. |
Section 5709.87 | Exempting increase in assessed value of realty cleaned of contamination.
...on 5701.02 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (B) The director of environmental protection, after issuing a covenant not to sue for property under section 3746.12 of the Revised Code and determining that remedies or remedial activities have commenced or been completed at that property to the satisfaction of t... |
Section 5709.88 | Tax incentives to promote employment and improve economic climate.
...tion 5709.61 of the Revised Code. (2) "Property," "remedy," and "remedial activities" have the same meanings as in section 3746.01 of the Revised Code. (3) "Facility" means an enterprise's place of business, including land constituting property that is described in a certification under division (B) of section 5709.87 of the Revised Code, and buildings, improvements, fixtures, structures, machinery, equipment, and ... |
Section 5709.881 | Local agreements.
...iled pursuant to section 5711.02 of the Ohio Revised Code if requested by the council." (6) "__________ (insert name of enterprise) and __________ (insert name of municipal corporation or county) acknowledge that this agreement must be approved by formal action of the legislative authority of __________ (insert name of municipal corporation or county) as a condition for the agreement to take effect. This agreement t... |
Section 5709.882 | Report of local agreements.
...ent the value of the real and personal property exempted pursuant to the agreement and a comparison of the stipulated and actual schedules for hiring new employees, for retaining existing employees, for the amount of payroll of the enterprise attributable to these employees, and for remediating and investing in establishing, expanding, renovating, or occupying a facility; (b) The number of agreements the terms... |
Section 5709.883 | Tax incentive review council - cleanup of contamination.
...all agreements granting exemptions from property taxation under section 5709.88 of the Revised Code and any performance or audit reports required to be submitted pursuant to those agreements. With respect to each agreement, the council shall determine whether the owner of the exempted property has complied with the agreement, and may take into consideration any fluctuations in the business cycle unique to the owner's... |
Section 5709.89
...lution or ordinance exempting from real property taxation improvements to each parcel of real property whose construction commenced as the result of infrastructure whose development, repair, or upgrade was funded by a residential development loan accepted by the subdivision. The resolution or ordinance shall be adopted and begin to apply in the same tax year in which such infrastructure is developed, repaired, or upg... |
Section 5709.91 | Service payments in lieu of taxes.
...or agreement in an instrument whereby a property owner agrees to a minimum service payment obligation shall be a covenant running with the land. Upon the proper recording of the instrument with the county recorder, the covenant is fully binding on behalf of and enforceable by the county, township, or municipal corporation against the property owner and any person acquiring an interest in the land and all successors a... |
Section 5709.911 | Exemptions.
...ctions in the same manner as other real property tax exemptions, notwithstanding the indication in division (A) of section 5715.27 of the Revised Code that the owner of the property may file the application. An application for exemption may not be filed by a municipal corporation, township, or county for an exemption of a parcel under section 5709.40, 5709.73, or 5709.78 of the Revised Code if the property owner excl... |
Section 5709.912 | Administrative rules.
...The tax commissioner may, in accordance with section 5703.14 of the Revised Code, adopt rules to implement sections 5709.91 and 5709.911 of the Revised Code. |
Section 5709.913 | Increases in assessed value of real property located within a municipal incentive district.
...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the ordinance or resolution creating the incentive district referred to in division (B) of this section was enacted or adopted, as reflected in the exempt tax list or the general tax list and duplicate o... |
Section 5709.914 | Increases in assessed value of real property located within a county incentive district.
...s used in this section: (1) "Base real property" means the land, structures and buildings, or portions of structures and buildings, that existed, and in the condition in which they existed, for the tax year in which the resolution creating the incentive district referred to in division (B) of this section was adopted, as reflected in the exempt tax list or the general tax list and duplicate of real and public utilit... |
Section 5709.915 | Application of amendments to R.C. 5709.91 by S.B. 57 of the 134th General Assembly [codified from Section 6 of S.B. 57, 134th General Assembly].
...ded by, derived from, or implied by the Ohio Constitution, or any other law, including laws amended by this act , or any charter, order, resolution, or ordinance, and no inference shall be drawn to negate the authority thereunder by reason of express provisions contained in the amendment by this act of section 5709.91 of the Revised Code. |
Section 5709.916 | Concurrent municipal tax increment financing exemptions.
...ovements to one or more parcels of real property located within an existing incentive district, created by an incentive district ordinance adopted by the same municipal corporation, to be a public purpose and concurrently exempting a percentage of such improvements from real property taxation. (C) For the period that the exemptions are concurrent under division (B) of this section: (1) With respect to improvement... |
Section 5709.92 | Ranking of school districts by capacity.
...n tax year 1998 in the case of electric company tax value losses, and in tax year 1999 in the case of natural gas company tax value losses, payments shall be made to school districts and joint vocational school districts equal to one hundred per cent of the loss computed under division (D) of section 5727.85 of the Revised Code as in effect before July 1, 2015, as if the tax were a fixed-rate levy, but those payments... |
Section 5709.93 | Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries.
...er may require an electric distribution company distributing qualifying kilowatt hours or, if the end user is a self-assessing purchaser, the end user, to report to the commissioner the number of qualifying kilowatt hours distributed through the meter of the qualifying end user. (F)(1) The payments required to be made under divisions (C), (D), and (H) of this section shall be paid from the general revenue fund to ... |
Section 5711.01 | Listing personal property definitions.
...ity or interexchange telecommunications company as defined in section 5727.01 of the Revised Code and leased back to the public utility or interexchange telecommunications company pursuant to a sale and leaseback transaction as defined in division (I) of section 5727.01 of the Revised Code. For tax year 2007 and thereafter, "taxable property" of a telephone, telegraph, or interexchange telecommunications company, ... |
Section 5711.02 | Annual returns - supplying of blanks.
..., each taxpayer having taxable personal property with an aggregate taxable value in excess of ten thousand dollars shall make a return to the county auditor of each county in which any taxable property the taxpayer must return is required by this chapter to be listed. The taxpayer shall truly and correctly list on the return all taxable property so required to be listed, including property exempt under division (C)(... |
Section 5711.03 | Listing of taxable property.
...711.36 of the Revised Code, all taxable property shall be listed as to ownership or control, valuation, and taxing districts as of the beginning of the first day of January, annually, except that taxable personal property and credits used in business shall be listed as of the close of business of the last day of December, annually, and deposits not taxed at the source shall be listed as of the day fixed by the tax co... |
Section 5711.04 | Time for making returns.
...(A) Except as otherwise provided in division (B) of the section, returns shall be made, annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county auditor may extend the time within which such taxpayer may make a return to the fifteenth day of June. If the county auditor fails to allow, in whole, a timely application ... |
Section 5711.05 | Returns of taxable property - fiduciary returns.
...ach person shall return all the taxable property of which the person is the owner, except property required by this section or the regulations of the tax commissioner to be returned for the person by a fiduciary; but this section does not authorize any person to omit from the person's return of taxable property the person's interest in investments and other taxable intangible property yielding income owned or ... |
Section 5711.06 | Listing of transferred investments.
...A taxpayer who during the calendar year has transferred investments to the trustee of a trust fund shall list the investments transferred as to ownership and taxing district as of the date of such transfer, and as to valuation or income yield as of such first day of January; in listing such income yield, such taxpayers may deduct therefrom such portion of the income yield of the equitable interest in such trust fund ... |
Section 5711.07 | Proper taxing district for listing property.
...Personal property used in business shall be listed and assessed in the taxing district in which such business is carried on. If such business is carried on in more than one taxing district in the same county, the return shall set forth the amount of the property used therein which is situated in each taxing district in such county, and the value of all the personal property used in business shall be apportioned to an... |
Section 5711.09 | Powers and duties of tax commissioner - contents of return.
...f the Revised Code, so that all taxable property shall be listed and assessed for taxation. The commissioner shall prescribe the forms of all blank returns consistently with such sections, and no return shall be made or accepted except on the proper prescribed form. Such rules and the forms prescribed may be varied to meet differing local conditions in the counties, but in prescribing such forms the commissioner shal... |
Section 5711.10 | Option to file verified federal income tax return.
... a gain it realizes on the sale of real property or investments. In such case the aggregate amount of income of the taxpayer from investments of the classes taxable under such sections may be included in the taxpayer's return without specification as to the sources thereof, and shall be taken as the assessment of his investments yielding income, in lieu of the assessment thereof as otherwise prescribed, unless the co... |
Section 5711.101 | Tax commissioner may require financial statement or balance sheet - substitute listing date.
...that with every return listing personal property used in business or credits, the taxpayer shall file a financial statement or balance sheet of such business as of the close of business on the day next preceding the date of listing. A taxpayer who is required to file a financial statement or balance sheet of his business pursuant to this section may be authorized or required by the commissioner to list his taxable p... |