Ohio Revised Code Search

...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, the date the return to which the payment relates was due including any valid extension, or within any additional period allowed by division (A) of section 718.90 of the Revised Code, whichever is later. The application s...

...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legislative authority finds, by resolution, that the municipal corporation has vehicles, equipment, or machinery which is obsolete, or is not needed or is unfit for public use, that ...

...itive bidding as required by sections 721.03 and 721.15 of the Revised Code. (B) A municipal corporation may, by ordinance, authorize the transfer, lease, or conveyance of any real property, upon which it has acquired, established, erected, or maintained a hospital, together with any personal property suitable for such hospital, to either of the following: (1) A board of county commissioners, upon such lawful terms...

...defined in division (D) of section 725.01 of the Revised Code. The revenues pledged shall be placed in the urban renewal debt retirement fund established for such urban renewal bonds and applied to the payment of interest on, principal of and redemption premium for such urban renewal bonds, trustee's fees, and costs and expenses of providing credit facilities, put arrangements, and interest rate hedges, and for fees ...

...(A) As used in this section: (1) "Nonprofit arts institution" has the same meaning as in division (G) of section 5709.121 of the Revised Code. (2) "Qualifying real property" means any real property that is located in a county having a population greater than five hundred thousand but less than five hundred forty thousand and that is either (i) owned and operated by a nonprofit arts institution or (ii) owned and o...

...ing the special assessments shall be: (1) By a percentage of the tax value of the property assessed; (2) In proportion to the benefits which may result from the improvement; (3) By the foot front of the property bounding and abutting upon the improvement. (E) State the mode of payment, the payment schedule or schedules according to which the special assessments to be levied will be payable, and, if more than one ...

... estimated assessment under section 727.12 of the Revised Code, shall, after the estimated assessment has been made and filed as provided by section 727.12 of the Revised Code, be served by the clerk of the legislative authority, or a person designated by such clerk, upon the owners of the lots or parcels of land to be assessed for the proposed improvement, in the same manner as service of summons in civil cases, or ...

...f the procedure provided in section 727.13 of the Revised Code, the legislative authority may provide for notice of the passage of a resolution of necessity providing for the lighting, sprinkling, sweeping, or cleaning of any street, alley, public road, or place, or parts thereof or for treating the surface of the same with dust-laying or preservative substances, or for the planting, maintaining, and removing of shad...

...ng such special assessments shall be: (1) By a percentage of the tax value of the property assessed; or (2) In proportion to the benefits which may result from the improvement; (D) State the mode of payment and the number of annual installments of the special assessments to be levied; (E) Provide for the preparation of a proposed assessment list in accordance with the method set forth in the resolution showing th...

...from wards, within ninety days after: (1) The first day of October of the year following the decennial census year; (2) The approval of the adoption, change, or abandonment of an alternative plan for the composition of the legislative authority of the city under division (B) or (C) of section 731.01 of the Revised Code, if the number of wards is changed; (3) The annexation of territory containing, according to the...

...erms of office, the following apply: (1) If there are six members of the legislative authority, the number of members eligible for election at that regular municipal election shall be elected to two-year nonstaggered terms, and all members of the legislative authority shall be elected to four-year nonstaggered terms at all following municipal elections. (2) If there are five members of the legislative authori...

...solutions of a municipal corporation: (1) Each ordinance and resolution shall be read by title only, provided the legislative authority may require any reading to be in full by a majority vote of its members. (2) Each ordinance or resolution shall be read on three different days, provided the legislative authority may dispense with this rule by a vote of at least three-fourths of its members. (3) The vote on the p...

...least one of the following methods: (1) In a newspaper of general circulation in the municipal corporation; (2) On the official public notice web site established under section 125.182 of the Revised Code; (3) On the web site and social media account of the municipal corporation. Proof of the publication shall be made by affidavit of the proprietor of the newspaper or operator of the official public notic...

...ion falsification, showing in detail: (1) All moneys or things of value paid, given, or promised for circulating such petition; (2) Full names and addresses of all persons to whom such payments or promises were made; (3) Full names and addresses of all persons who contributed anything of value to be used in circulating such petitions; (4) Time spent and salaries earned while circulating or soliciting signatures t...

...(A)(1) Except as otherwise provided in division (A)(2) of this section, when the office of a member of the legislative authority of a village becomes vacant, the vacancy shall be filled by election by the legislative authority for the unexpired term. If the legislative authority fails within thirty days to fill such vacancy, the mayor shall fill it by appointment except that, subject to division (A)(2) of this sectio...

...ection was filed pursuant to section 3513.01 of the Revised Code, or in villages in which no primary is held pursuant to section 3513.02 of the Revised Code, such action shall be certified to the board of elections not less than one hundred twenty days before the next general election at which the village clerk is to be elected. At such succeeding regular municipal election and thereafter, the clerk-treasurer...

... districts created pursuant to section 511.18 or 1545.01 of the Revised Code, with one or more port authorities, or with a contiguous municipal corporation in an adjoining state, upon any terms that are agreed upon, for services of police departments or the use of police equipment or for the interchange of services of police departments or police equipment within the several territories of the contracting subdi...

...e classified service of the city. (B)(1) The legislative authority of a city may establish, by ordinance, a parking enforcement unit within the police department of the city, and provide for the regulation of parking enforcement officers. The director of public safety shall be the executive head of the parking enforcement unit, shall make all appointments and removals of parking enforcement officers, subject to any...

...ed therefrom as provided by section 737.171 of the Revised Code. No person shall receive an appointment under this section after January 1, 1970, unless, not more than sixty days prior to receiving such appointment, the person has passed a physical examination, given by a licensed physician, a physician assistant, a clinical nurse specialist, a certified nurse practitioner, or a certified nurse-midwife, showing that...

...d in the manner provided by section 737.19 of the Revised Code. No person shall receive an appointment under this section after January 1, 1970, unless the person has, not more than sixty days prior to receiving such appointment, passed a physical examination, given by a licensed physician, a physician assistant, a clinical nurse specialist, a certified nurse practitioner, or a certified nurse-midwife, showing that ...

...al rules as the mayor prescribes. (B)(1) The legislative authority of a village may establish, by ordinance, a parking enforcement unit within the police department of the village, and provide for the regulation of parking enforcement officers. The mayor shall be the executive head of the parking enforcement unit, shall make all appointments and removals of parking enforcement officers, subject to any general rules...

...n office until removed from office. (1) No person shall be appointed as a permanent full-time paid firefighter of a village fire department, unless either of the following applies: (a) The person has received a certificate issued under former section 3303.07 of the Revised Code or section 4765.55 of the Revised Code evidencing satisfactory completion of a firefighter training program. (b) The person began se...

... municipal corporation under section 2951.021 of the Revised Code for deposit into the fund. The treasurer of the municipal corporation shall disburse the money contained in the fund at the request of the municipal court department of probation, for use only by that department for specialized staff, purchase of equipment, purchase of services, reconciliation programs for offenders and victims, other treatment program...