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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

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Political subdivision taxes
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Section 5722.04 | Selection of forfeited lands that constitute nonproductive lands that subdivision wishes to acquire.

... the amount charged to it. (D) If no political subdivision has requested to purchase a parcel of land at a foreclosure sale, any lands otherwise forfeited to the state for want of a bid at the foreclosure sale may, upon the request of a county land reutilization corporation, be transferred directly to the corporation without appraisal or public bidding.

Section 5731.49 | Determining tax revenues due political subdivisions.

... paid, when repaying that amount to any subdivision to which the taxes were due, shall not be required to pay interest on that amount.

Section 5747.50 | Apportioning local government fund to political subdivision or eligible taxing district.

...all distribute and pay such sums to the subdivision therein. (C)(1) As used in division (C) of this section: (a) "Total amount available for distribution to municipalities during the current month" means the difference obtained by subtracting one million dollars from the product obtained by multiplying the total amount available for distribution from the local government fund during the current month by the aggre...

Section 6117.311 | Levying tax and issuing bonds to pay costs of improvement.

...of county commissioners or of any other political subdivision to take any action in a sewer district or subdistrict under any other sections of the Revised Code.

Section 6131.23 | Semiannual installments for payment of assessments.

...he legislative authority of a political subdivision chooses to pay the assessments on all parcels within the subdivision, both public and private, in one installment, it shall pass a resolution so stating and shall send the resolution, or a copy thereof, to the board of county commissioners before making the payment. The legislative authority shall pay all subsequent maintenance assessments levied under section 6137....

Section 715.261 | Recovering total cost of correcting hazardous condition of building or abating nuisance.

...rfeited to the state or to a political subdivision or school district as provided in Chapter 5723. of the Revised Code. When a municipal corporation or its agent acquires property as provided in this division, the property shall not be subject to foreclosure or forfeiture under section 323.25 or Chapter 5721. or 5723. of the Revised Code, and any lien on the property for costs incurred under this section or fo...

Section 1.08 | Blighted area defined - excluded considerations.

...und growth of the state or a political subdivision of the state, retard the provision of housing accommodations, constitute an economic or social liability, or are a menace to the public health, safety, morals, or welfare in their present condition and use. (B) "Blighted parcel" means either of the following: (1) A parcel that has one or more of the following conditions: (a) A structure that is dilapidated, ...

Section 118.07 | Commission or financial supervisor - powers and duties.

... county, or township or other political subdivision, unit, or agency of government of the state; (4) To review, revise, and approve determinations and certifications affecting the municipal corporation, county, or township made by the county budget commission or county auditor pursuant to Chapter 5705. of the Revised Code to ensure such determinations and certifications are consistent with the laws of the state; (5...

Section 119.14 | Waiver of penalties for first-time paperwork offenses.

...t-time or seasonal basis by a political subdivision of this state; (g) Any individual in the employ of a camp or recreational area for children under eighteen years of age and owned and operated by a nonprofit organization or group of organizations described in section 501(c)(3) of the "Internal Revenue Code of 1954," and exempt from income tax under section 501(a) of that code; (h) Any individual employed directly...

Section 122.09 | Transformational mixed use development tax credit.

...itive, of the amount of state and local taxes derived from economic activity occurring within the development site and the surrounding area during a period of time minus the amount of such taxes that are estimated to be derived from such economic activity in that site and surrounding area during the same period if the transformational mixed use project were not completed. (5) "Completion period" means the time per...

Section 122.176 | Grants for employers that move into a previously vacant facility.

...ment, the state, the state's political subdivisions, or nonprofit organizations. An employer required to deduct and withhold income tax from an employee's compensation under section 5747.06 and remit such amounts under section 5747.07 of the Revised Code may apply to the director of development for a grant from the vacant facilities grant fund, provided that, on or after the effective date of this section as ...

Section 122.86 | Small business investment certificate; tax credit.

... government or the state or a political subdivision, including the third frontier program under Chapter 184. of the Revised Code; (b) Any investment of money which is the basis of a tax credit granted under any other section of the Revised Code. (3) "Eligible investor" means an individual, estate, or trust subject to the tax imposed by section 5747.02 of the Revised Code, or a pass-through entity in which such ...

Section 125.84 | Acquiring federal surplus property.

...bodies politic and corporate, political subdivisions, or other district, regional, or similar authorities established by or pursuant to law; duly authorized local tax-supported civil defense organizations; local tax-supported health and educational institutions; local tax-supported institutions and organizations; private nonprofit federally tax-exempt health and educational institutions and organizations in the state...

Section 133.54 | Refunding serial bonds - reassessment - taxpaying period - rate of interest.

...e and remains unpaid, and the political subdivision has paid all of the annual or semiannual serial bond maturities which are due and which were issued in anticipation of the collection of said special assessment, the taxing authority may reassess against each lot or parcel, upon which the original assessments were levied and are due and unpaid, the due and unpaid part of the installments of such assessments. The amo...

Section 133.55 | Notice of reassessment - tax duplicate - objections - hearing.

...of general circulation in the political subdivision, or as provided in section 7.16 of the Revised Code, that such reassessment has been prepared by the fiscal officer and that it is on file in the fiscal officer's office for the inspection and examination of the persons interested therein. Sections 727.13, 727.15, and 727.16 of the Revised Code do not apply to any such assessments, but any person may file obje...

Section 1555.08 | Issuing and terms of obligations and bonds.

...r and cause to be levied and collected taxes so that the pledged receipts are sufficient in amount to meet bond service charges, and the establishment and maintenance of any reserves and other requirements provided for in the bond proceedings, and, as necessary, to meet covenants contained in any loan guarantees made under this chapter; (2) Take or permit no action, by statute or otherwise, that would impair t...

Section 1702.80 | Qualified nonprofit corporation may establish police department.

...ances, and regulations of the political subdivisions of the state that apply within that territory. Except as limited by the terms of any applicable authorizing agreement, each police officer who is employed by a police department established by a qualified nonprofit corporation and who satisfies the requirement set forth in division (B)(1) of this section is vested, while directly in the discharge of that police off...

Section 1721.21 | Establishment of endowment care trust.

... and capital gains, less any payment of taxes associated with such gains, have remained in the endowment care trust; (d) That the endowment care trust has not been used to collateralize or guarantee loans and has not otherwise been subjected to any consensual lien; (e) That the endowment care trust is invested in compliance with the investing standards set forth in sections 2109.37 and 2109.371 of the Revised Cod...

Section 1731.08 | Premiums fully deductible.

...to any income tax levied by a political subdivision or taxing district in this state, such premiums are to be deducted from taxable income or earnings to the extent not otherwise deductible in determining the amount of the tax.

Section 176.05 | Establishing residential prevailing rate of wages.

...rovement" and the state or a political subdivision that undertakes or participates in the financing of a project is a "public authority," as both of the last two terms are defined in section 4115.03 of the Revised Code. (3) "Qualified volunteers" are volunteers who are working without compensation for a nonprofit organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Cod...

Section 2329.071 | Property unsold twelve months after decree.

...equal to the total amount of the unpaid taxes and court costs. If that amount is greater than the appraised value of the property, the court shall determine the minimum bid, which shall not exceed the appraised value of the property. If the property is sold for less than the unpaid taxes and court costs, then the court shall order the county auditor to discharge all unpaid taxes and court costs. (C) The judgment cre...

Section 2743.03 | Court of claims.

...employee of the state or of a political subdivision. (B) The court of claims shall sit in Franklin county, its hearings shall be public, and it shall consist of incumbent justices or judges of the supreme court, courts of appeals, or courts of common pleas, or retired justices or judges eligible for active duty pursuant to division (C) of Section 6 of Article IV, Ohio Constitution, sitting by temporary assignment o...

Section 2981.12 | Disposal of unclaimed or forfeited property.

...itorial jurisdiction over the political subdivision that employs the law enforcement agency, as follows: (1) Drugs shall be disposed of pursuant to section 3719.11 of the Revised Code or placed in the custody of the secretary of the treasury of the United States for disposal or use for medical or scientific purposes under applicable federal law. (2) Firearms and dangerous ordnance suitable for police work may be gi...

Section 307.07 | Office of economic development.

... agency thereof, or from any political subdivision or any agency thereof, and may agree to repay any contribution of money or return any property contributed or the value thereof in amounts, and on terms and conditions, excluding the payment of interest, as the director determines, and may evidence the obligations by written evidence; (7) Establish with the board any funds that are necessary for the deposit an...

Section 307.283 | Community improvements board; powers and duties.

...s the county, the state, or a political subdivision, including a school district, any part of which is located in the county. (5) "Debt service charges" means interest, principal, and premium on grant award bonds. (6) "Grant award bonds" means bonds or notes issued under section 307.284 of the Revised Code. (7) "Year" means a calendar year. (8) "Permanent improvement project" means any permanent improvement to be...