Ohio Revised Code Search

...n (B) of section 5709.40, section 5709.41, division (B) of section 5709.73, or division (A) of section 5709.78 of the Revised Code, as applicable, to extend the exemption from taxation of improvements to the parcel or parcels designated in the ordinance or resolution for an additional period of not more than thirty years if all of the following conditions are met: (1) Either (a) the service payments made pursuant ...

...d by the state and its subdivisions: (1) Public obligations; (2) Interest or interest equivalent on public obligations and on purchase obligations; (3) The transfer, and any profit made on the sale, exchange, or other disposition, of public obligations. (B) The exemptions granted by division (A) of this section apply to public obligations and purchase obligations issued, incurred, or entered into before, on,...

...(A) As used in this section: (1) "Improvement," "building," "fixture," and "structure" have the same meanings as in section 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 d...

...(A) For purposes of this section: (1) "Mass appraisal project" means any sexennial reappraisal, triennial update, or other revaluation of all real property or the valuation of newly constructed real property in accordance with section 5713.01 of the Revised Code. (2) "Qualified project manager" means a person who plans, manages, coordinates, and controls the execution of a mass appraisal project under the direction...

...one or more of the following apply: (1) It is part of a qualified low-income housing project, through its compliance and extended use period, as those terms are defined in section 42 of the Internal Revenue Code, or any other period during which it is similarly restricted under section 42 of the Internal Revenue Code. (2) It receives assistance pursuant to section 202 of the "Housing Act of 1959," 12 U.S.C. 170...

...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 treasurer, shall remit a penalty for late payment of any real p...

...nt land list, as provided in section 5721.011 of the Revised Code, the county auditor shall compile a delinquent tax list consisting of all lands on the delinquent land list on which taxes have become delinquent at the close of the collection period immediately preceding the making of the delinquent land list. The auditor shall also compile a delinquent vacant land tax list of all delinquent vacant lands prior to the...

...As used in sections 5721.30 to 5721.43 of the Revised Code: (A) "Tax certificate," "certificate," or "duplicate certificate" means a document that may be issued as a physical certificate, in book-entry form, or through an electronic medium, at the discretion of the county treasurer. Such document shall contain the information required by section 5721.31 of the Revised Code and shall be prepared, transferred, or rede...

...ections 323.65 to 323.79, or section 5721.18 of the Revised Code, but is not sold for want of a minimum bid, shall be sold or transferred to the electing subdivision in the manner set forth in this section or sections 323.65 to 323.79 of the Revised Code. (B) Upon receipt of an ordinance or resolution under section 5722.02 of the Revised Code, the county prosecuting attorney shall compile and deliver to the electing...

...As used in sections 5725.01 to 5725.26 of the Revised Code: (A) "Financial institution" means: (1) A national bank organized and existing as a national bank association pursuant to the "National Bank Act," 12 U.S.C. 21; (2) A federal savings association or federal savings bank that is chartered under 12 U.S.C. 1464; (3) A bank, banking association, trust company, savings and loan association, savings bank, or oth...

...s used in this section and section 5725.15 of the Revised Code: (1) "Billing address" of a customer means one of the following: (a) The customer's address as set forth in any notice, statement, bill, or similar acknowledgment shall be presumed to be the address where the customer is located with respect to the transaction for which the dealer issued the notice, statement, bill, or acknowledgment. (b) If the...

...umerator of the apportionment factor: (1) Receipts from the lease, sublease, rental, or subrental of real property located in this state; (2) Receipts from the lease, sublease, rental, or subrental of tangible personal property to the extent such property is used in this state; (3) Interest, fees, penalties, or any other charge received from loans secured by real property located within this state; (4) Intere...

...ution's tax year. (B) For tax year 2014 there is hereby allowed to each financial institution a nonrefundable credit against the tax imposed by section 5726.02 of the Revised Code. The amount of the credit shall be computed in accordance with division (C) of this section. The credit shall be claimed in the order prescribed by section 5726.98 of the Revised Code. The credit shall not exceed the amount of tax ...

...s the company's property. Divisions (B)(1), (2), and (3) of this section shall be used to determine the taxable property that cannot be directly attributed to providing one of the listed activities of a combined company. (B)(1) The taxable property to attribute to an electric company or a rural electric company activity shall be the taxable cost of the property that cannot be directly attributed to a listed activity...

...cise tax, as provided by sections 5727.31 to 5727.62 of the Revised Code, for the privilege of owning property in this state or doing business in this state during the twelve-month period next succeeding the period upon which the tax is based. The tax shall be imposed against each such public utility that, on the first day of such twelve-month period, owns property in this state or is doing business in this state, an...

...or shall do any one of the following: (1) Refund the full amount of the overpayment; (2) Refund a portion of the overpayment and prorate the remaining balance as a credit against future taxes that may be charged to the public utility; (3) Prorate the full amount of the overpayment as a credit against future taxes that may be charged to the public utility. (C)(1) The auditor shall have discretion as to which metho...

... predeceasing spouse died prior to July 1, 1993, and if a marital deduction was allowed with respect to the transfer of such property to the decedent under division (A)(1) of section 5731.15 of the Revised Code as it existed prior to July 1, 1993, in connection with the determination of the value of the taxable estate of the decedent's predeceasing spouse; (D) If a qualified terminable interest property deduction wa...

...(A)(1) Upon the payment of TO the county treasurer of any tax due under this chapter, the treasurer shall issue a receipt for the payment in triplicate. He shall deliver one copy to the person paying the taxes, and he immediately shall send the original receipt to the tax commissioner, who shall certify the original receipt and immediately transmit it to the probate court for the county in which the return has been f...

...rporation organized pursuant to Chapter 1729. of the Revised Code, except as provided in sections 5733.09 and 5733.10 of the Revised Code, for the privilege of exercising its franchise during the calendar year in which that amount is payable, and the tax provided by this chapter for foreign corporations shall be the amount charged against each corporation organized for profit and each nonprofit corporation organized ...

...(A) As used in this section: (1) "Component member" has the same meaning as in section 1563(b) of the Internal Revenue Code. (2) "Controlled group" has the same meaning as in section 179(d)(7) of the Internal Revenue Code. (3) "Cost" has the same meaning as in section 179(d)(3) of the Internal Revenue Code. (4) "Eighteen-month period" means the eighteen-month period that begins January 1, 1995, and ends June 30, ...

...(A) As used in this section: (1) "Compliance facility" means property that is designed, constructed, or installed, and used, at a coal-fired electric generating facility for the primary purpose of complying with acid rain control requirements under Title IV of the "Clean Air Act Amendments of 1990," 104 Stat. 2584, 42 U.S.C.A. 7651, and that controls or limits emissions of sulfur or nitrogen compounds resulting...

...(A) As used in this section: (1) "Investment pass-through entity" means a pass-through entity having for its qualifying taxable year at least ninety per cent of its gross income from transaction fees in connection with the acquisition, ownership, or disposition of intangible property, loan fees, financing fees, consent fees, waiver fees, application fees, net management fees, dividend income, interest income, net ca...

...of the amount described in division (C)(1) of this section or the amount described in division (C)(2) of this section. (1) The amount of tax that a qualifying dealer in intangibles paid under Chapter 5707. of the Revised Code during the calendar year immediately preceding the financial institution's tax year. Such amount shall be reduced, but not below zero, by any refunds of such tax received by the qualifying deal...

...(A)(1) For tax year 2005, a taxpayer that provides any telephone service program to aid persons with communicative impairments in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit is the cost incurred by the taxpayer for providing the telephone service program during its t...

...d by the commissioner, the following: (1) The name under which the motor fuel dealer will transact business within the state; (2) The location, including street number address, of its principal office or place of business within this state; (3) The name and address of the owner, or the names and addresses of the partners if such motor fuel dealer is a partnership, or the names and addresses of the principal office...