Ohio Revised Code Search

...ted in the same manner as real property taxes and shall be treated in the same manner as real property taxes for all purposes of the lien described in section 323.11 of the Revised Code, including the priority and enforcement of the lien. Money collected from the charge shall be paid immediately to the board of directors of the district. The county treasurer shall maintain a record of all payments of charges under th...

...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.

...r sealed, it was deemed by a political subdivision pursuant to its municipal, county, state, or federal authority to be open, vacant, or vandalized. (d) The parcel or any improvement thereon is, upon visible inspection, insecure, vacant, or vandalized. (G) "Community development organization" means a nonprofit corporation that is formed or organized under Chapter 1702. or 1724. of the Revised Code and to whic...

...oportion to their respective claims for taxes, assessments, interest, and penalties on the land. Upon the sale of foreclosed lands, the clerk of court shall hold any surplus proceeds in excess of the impositions until the clerk receives an order of priority and amount of distribution of the surplus that are adjudicated by a court of competent jurisdiction or receives a certified copy of an agreement between the parti...

...strator for the state and its political subdivisions pursuant to division (C) of section 149.30 and section 149.31 of the Revised Code. (D) As used in this section, "client school district" means a city, exempted village, or local school district that has entered into an agreement under section 3313.843 or 3313.845 of the Revised Code to receive any services from an educational service center.

...ool district or of any other political subdivision or agency of government of the state; (4) To review, revise, and approve determinations and certifications affecting the school district made by the county budget commission or county auditor pursuant to Chapter 5705. of the Revised Code to ensure that such determinations and certifications are consistent with the laws of the state; (5) To bring civil actions,...

...nt or other special funds of political subdivisions and taxing districts of this state, the commissioners of the sinking fund, the administrator of workers' compensation in accordance with the investment policy approved by the bureau of workers' compensation board of directors pursuant to section 4121.12 of the Revised Code, the state teachers retirement system, the public employees retirement system, the schoo...

...identified, or with any other political subdivision or taxing district, calling for the rendering of professional and technical services, including, without limiting the generality of the foregoing, chemical analyses, engineering reports, special library services, and refresher courses for educational personnel; (H) The transfer to the state university of any appropriations theretofore made by the general assembly f...

...o the taxing authority of the political subdivision to the jurisdiction of which such board is subject, a sufficient amount to pay the interest on and to retire at maturity such bonds or notes, and such taxing authority shall annually include in its budget the amount certified and required to pay the interest on and to retire such bonds or notes at maturity, and shall levy the necessary tax therefor. Such board may ...

...st and duplicate and collected as other taxes are collected from all taxable property within the territory of the district, including the territory added as a result of the election. The territory of a district shall be coextensive with the territory of the counties, municipal corporations, and townships included within the district, provided that the same territory may not be included in more than one regional art...

...o the taxing authority of the political subdivision in the first year of such levy. The levy shall be extended on the tax lists after the February settlement succeeding such election. If such additional tax is to be placed on the tax list of the current year, as specified in the resolution providing for the submission thereof, the result of the election shall be certified, immediately after the canvass by the board ...

...sioner the annual yield of any proposed taxes. The office of budget and management, on receipt of a request for an estimate of the annual expenditure of public funds proposed, shall prepare the estimate and file it in the office of the secretary of state. The tax commissioner, on receipt of a request for an estimate of the annual yield of any proposed taxes, shall prepare the estimate and file it in the office of th...

...located for the amount of real property taxes that would have been payable to those authorities had the property not been exempted from taxation.

...closure by a state agency or political subdivision as a public record under section 149.43 of the Revised Code: (1) A minor child of an applicant; (2) The social security number, passport number, or federal tax identification number of an applicant or of the spouse of an applicant; (3) The home address and telephone number of an applicant or of the spouse or dependent of an applicant; (4) An applicant's bir...

...so received to any adjoining political subdivision that incurs increased expenses because of such a horse-racing meeting.

...on does not prohibit the imposition of taxes under Chapter 718. or 3769. of the Revised Code. (F)(1) Any action asserting that this section or section 3770.03 of the Revised Code or any portion of those sections or any rule adopted under those sections violates any provision of the Ohio Constitution shall be brought in the court of common pleas of Franklin county within ninety days after the effective date o...

...sclosure by a state agency or political subdivision as a public record under section 149.43 of the Revised Code: (1) A dependent of an applicant; (2) The social security number, passport number, or federal tax identification number of an applicant or the spouse of an applicant; (3) The home address and telephone number of an applicant or the spouse or dependent of an applicant; (4) An applicant's birth certificat...

...ssion to have paid all applicable fees, taxes, and debts to the state. (R) "Majority ownership interest" in a license or in a casino facility, as the case may be, means ownership of more than fifty per cent of such license or casino facility, as the case may be. For purposes of the foregoing, whether a majority ownership interest is held in a license or in a casino facility, as the case may be, shall be determined...

...osure by any state agency or political subdivision as a record under section 149.43 of the Revised Code: (1) A minor child of an applicant; (2) The social security number, passport number, or federal tax identification number of an applicant or the spouse of an applicant; (3) The home address and telephone number of an applicant or the spouse or dependent of an applicant; (4) An applicant's birth certificate...

...losure by any state agency or political subdivision as a public record under section 149.43 of the Revised Code: (1) Social security numbers, passport numbers, or federal tax identification numbers; (2) Home addresses and telephone numbers; (3) Birth certificates; (4) Driver's license numbers; (5) Dates of birth; (6) Places of birth; (7) The personal financial information and records, including t...

...rized in the Revised Code, no political subdivision shall levy any tax or fee on cultivators, processors, or dispensaries that is based on those businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state.

...d by this state or any of its political subdivisions.

...d by this state or any of its political subdivisions.

...rovided by this state or any political subdivision and based on employment, shared employees under a professional employer organization agreement shall be considered employees solely of the client employer. (1) A client employer shall be entitled to the benefit of any tax credit, economic incentive, or similar benefit arising as the result of the client employer's employment of shared employees. If the grant ...

...provided by this state or any political subdivision and based on employment, worksite employees under an alternate employer organization agreement shall be considered employees solely of the client employer. (1) A client employer shall be entitled to the benefit of any tax credit, economic incentive, or similar benefit arising as the result of the client employer's employment of worksite employees. If the grant or ...