Ohio Revised Code Search

...records shall be handled as follows: (1) The receiver-trustee shall evaluate the dissolved village's records retention schedule to determine if it is viable for future responses to public records requests. If it is viable, the receiver-trustee shall follow the schedule in responding to requests. If it is not viable, the receiver-trustee, with assistance from the county records commission of the county wherein a maj...

...(A) As used in this section: (1) "Participating political subdivision" and "special improvement district" have the same meanings as in section 1710.01 of the Revised Code. (2) "Appraised value" has the same meaning as in section 1710.13 of the Revised Code. (3) "Legislative authority" means the legislative authority of a municipal corporation or board of trustees of a township. (B) During the period when a di...

... meet all of the following criteria: (1) It shall consist of not less than four square miles. (2) It shall have a population of not less than twenty-five thousand and a population density of at least one thousand persons per square mile. (3) It shall have an assessed valuation of real, personal, and public utility property subject, except as otherwise provided in division (A)(3) of this section, to general prop...

...ner provided by sections 709.02 to 709.11 of the Revised Code. (B) Application for annexation shall be made by a petition filed with the clerk of the board of county commissioners of the county in which the territory is located. (C) The petition required by this section shall contain the following: (1) The signatures of a majority of the owners of real estate in the territory proposed for annexation. The person...

... (C) of section 709.022 or division (C)(1) of section 709.033 of the Revised Code, the auditor or clerk of that municipal corporation shall lay the resolution of the board granting the petition and the accompanying map or plat and petition before the legislative authority. The legislative authority, by resolution or ordinance, then shall accept or reject the petition for annexation. If the legislative authority ...

...may provide for any of the following: (1) The territory to be annexed; (2) Any periods of time during which no annexations will be made and any areas that will not be annexed; (3) Land use planning matters; (4) The provision of joint services and permanent improvements within incorporated or unincorporated areas; (5) The provision of services and improvements by a municipal corporation in the unincorporated area...

...s shall be met: (A) The board shall: (1) Ascertain and apportion the amount of existing indebtedness of the municipal corporation from which the detachment is made, which indebtedness shall be assumed and paid by the township contiguous thereto and to which the territory is attached, or by the new township, if a new township is erected, or by the corporate successors of such township, and such apportionment s...

...shall include all of the following: (1) The names of the municipal corporations and township, if any, proposing the merger; (2) The territorial boundaries of the resulting municipal corporation or township; (3) The date that the proposed merger will take effect; (4) A procedure for the efficient and timely transition to the resulting municipal corporation or township of specified services, functions, and re...

...(A) As used in this section: (1) "Small wind farm" means wind turbines and associated facilities that are not subject to the jurisdiction of the power siting board under sections 4906.20 and 4906.201 of the Revised Code. (2) "Small solar facility" means solar panels and associated facilities with a single interconnection to the electrical grid and designed for, or capable of, operation at an aggregate capacity o...

...(A) As used in this section: (1) "Immediate family" means a spouse who resides in the same household, and children. (2) "Nuisance" means a building that is structurally unsafe, unsanitary, or not provided with adequate safe egress; that constitutes a fire hazard, is otherwise dangerous to human life, or is otherwise no longer fit and habitable; or that, in relation to its existing use, constitutes a hazard to the p...

...ent that any of the following apply: (1) Any part of the judgment or settlement that represents damages that are covered by a policy of insurance for civil liability; (2) Any part of the judgment or settlement that is based upon an officer or employee of the municipal corporation acting manifestly outside the scope of the officer's or employee's employment or official responsibilities, with malicious purpose,...

...e viaducts, bridges, and culverts; (S)(1) Construct any building necessary for the police or fire department; (2) Purchase fire engines or fire boats; (3) Construct water towers or fire cisterns; (4) Place underground the wires or signal apparatus of any police or fire department. (T) Construct any municipal ice plant for the purpose of manufacturing ice for the citizens of a municipal corporation; (U) Construc...

... in circumstances described in section 717.15 of the Revised Code, the municipal corporation may, to the extent authorized under division (A)(3) of that section, provide the following terms and conditions: (1)(a) The maturity of notes not to exceed a period of ten years, and whether the principal of the notes shall be retired as provided in section 133.22 of the Revised Code if the notes are outstanding for a period...

...oner shall adopt rules establishing: (1) The format of documents to be used by taxpayers to file returns and make payments through the Ohio business gateway; and (2) The information taxpayers must submit when filing municipal income tax returns through the Ohio business gateway. The commissioner shall not adopt rules under this division that conflict with the requirements of section 718.05 of the Revised Code. ...

... applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted village school district, to the extent that not more than five per cent of the territory of the municipal corporation is located outside the school district and not more than five per cent of the territory of the school district is located outside the municipal corporation; (2) A municipal...

...(A)(1) The legislative authority of each municipal corporation that imposes a tax on income in accordance with this chapter shall maintain a local board of tax review to hear appeals as provided in this section. The legislative authority of any municipal corporation that does not impose a tax on income on June 26, 2003, but that imposes such a tax after that date, shall establish such a board by ordinance not later t...

...to any of the following individuals: (1) An employee in the service of a municipal corporation or regional council of government; (2) A prospective employee for a position in the service of a municipal corporation or regional council of government; (3) A contractor of a municipal corporation or regional council of government. (B) If an individual described in division (A) of this section has or, in the case o...

...tax is described in either division (U)(1)(b) or (c) of section 718.01 of the Revised Code, all of the tax administrator's written correspondence to a taxpayer or other person shall include the name and contact information of an individual designated to receive inquiries regarding the correspondence. The individual may be the tax administrator or an employee of the tax administrator.

...ations of estimated tax under sections 718.85 and 718.88 of the Revised Code, less any amounts previously distributed and net of any audit adjustments made or refunds granted by the commissioner, for the calendar month preceding the month in which the certification is made. Not later than the fifth day of each month, the director shall provide for payment of the amount certified to each municipal corporation from the...

...ade the election allowed under section 718.80 of the Revised Code shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio business gateway or in another manner as prescribed by the tax commissioner. (B) A taxpayer may apply to the commissioner, on a form prescribed by the commissioner, to be excused fro...

... any other penalty imposed by sections 718.80 to 718.95 or Chapter 5703. of the Revised Code, the following penalties shall apply: (1) If a taxpayer required to file a tax return under sections 718.80 to 718.95 of the Revised Code fails to make and file the return within the time prescribed, including any extensions of time granted by the tax commissioner, the commissioner may impose a penalty not exceeding twenty...

...equired to file a return under section 718.80 to 718.95 of the Revised Code fails to file the return within the time prescribed, files an incorrect return, or fails to remit the full amount of the tax due for the period covered by the return, the tax commissioner may make an assessment against the taxpayer for any deficiency for the period for which the return or tax is due, based upon any information in the commissi...

...oneous assessment pursuant to sections 718.80 to 718.95 of the Revised Code shall be filed with the tax commissioner within three years after the date of the illegal, erroneous, or excessive payment, or within any additional period allowed by division (A) of section 718.90 of the Revised Code. The application shall be filed in the form prescribed by the tax commissioner. (B)(1) On the filing of a refund application...

...r any of the purposes named in section 719.01 of the Revised Code, the municipal corporation may, when reasonably necessary, acquire property outside the limits of the municipal corporation. If real property so acquired is removed from the tax duplicate, the municipal corporation shall pay annually to the county treasurer of the county in which such property is located, commencing with the tax year after the removal...

...corporation or as provided in section 7.16 of the Revised Code, or with a board of county commissioners upon such lawful terms as are agreed upon, as provided by division (B)(1) of section 721.27 of the Revised Code. (B) When the legislative authority finds, by resolution, that the municipal corporation has vehicles, equipment, or machinery which is obsolete, or is not needed or is unfit for public use, that ...