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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 122.171 | Tax credits to foster job retention.

...on the state and the affected political subdivisions and shall submit a summary of their determinations to the authority. The authority shall also forward a copy of the application to the director of development, who shall review the application to determine the economic impact the proposed project would have on the state and the affected political subdivisions and shall submit a summary of the director's determinati...

Section 122.175 | Tax exemption for sale, storage, use, or other consumption of computer data center equipment.

...on the state and any affected political subdivisions and submit to the authority a summary of their determinations. The authority shall also forward a copy of the application to the director of development services who shall review the application to determine the economic impact that the proposed eligible computer data center would have on the state and the affected political subdivisions and shall submit a summary ...

Section 117.16 | Force account project assessment form.

...t limits established for that political subdivision, the auditor of state, in addition to any other action authorized by this chapter, shall notify the political subdivision that, for a period of one year from the date of the notification, the force account limits for the subdivision are reduced as follows: (a) For a county, the limits shall be one-third of that county's force account limits for construction or rec...

Section 1724.10 | Political designating community improvement corporation as agency for development.

...he costs of such acquisition and sale, taxes, assessments, costs of maintenance, costs of improvements to the real property by the community improvement corporation, service fees, and any debt service charges of the corporation attributable to such real property or interests.

Section 4582.024 | Contiguous political subdivision may join port authority.

...st and duplicate and collected as other taxes are collected from all taxable property within the port authority including the political subdivision or political subdivisions joined as a result of such election. As used in this section, "the county auditor's appraised value" and "effective rate" have the same meanings as in section 5705.01 of the Revised Code.

Section 4582.26 | Contiguous political subdivision may join port authority.

...st and duplicate and collected as other taxes are collected from all taxable property within the port authority including the political subdivision or political subdivisions joined as a result of the election. As used in this section, "the county auditor's appraised value" and "effective rate" have the same meanings as in section 5705.01 of the Revised Code.

Section 6119.06 | Rights, powers, and duties of trustees of district.

...ination thereof; (I) Levy and collect taxes and special assessments; (J) Issue bonds and notes and refunding bonds and notes as provided in Chapter 6119. of the Revised Code; (K) Acquire by gift or purchase, hold, and dispose of real and personal property in the exercise of its powers and the performance of its duties under Chapter 6119. of the Revised Code; (L) Dispose of, by public or private sale, or lease...

Section 122.16 | Economic redevelopment of distressed area.

... consider the extent to which political subdivisions and other units of government will cooperate with the applicant to redevelop the eligible site. The agreement shall state the amount of the tax credit and the reporting requirements described in division (F) of this section. (2) The maximum annual amount of credits the director of development may grant under such agreements shall be as follows: 1996 $5,000,00...

Section 306.04 | Powers and duties of board.

...plicate, an amount of money in lieu of taxes equal to the smaller of the following: (a) The last annual installment of taxes due from the acquired property before removal from the tax duplicate; (b) An amount equal to the difference between the combined revenue from real estate taxes of all the taxing districts in which the property is located in the tax year immediately prior to the removal of the acquired p...

Section 3501.17 | Expenditures and costs.

... or authority that is empowered to levy taxes or permitted to receive the proceeds of a tax levy, regardless of whether the entity receives tax settlement moneys as described in division (A) of this section; (2) "Statewide ballot issue" means any ballot issue, whether proposed by the general assembly or by initiative or referendum, that is submitted to the voters throughout the state.

Section 5709.121 | Exclusive charitable or public purposes defined.

...tion 5709.12 of the Revised Code if all taxes, interest, and penalties levied and assessed against any property owned by the owner and operator of the qualifying parking garage, as described in division (G)(2)(b)(i) or (ii) of this section, have been paid in full for all of the tax years preceding the tax year for which the application for exemption is filed. (2) As used in division (G) of this section: (a) "No...

Section 307.699 | Annual service payment in lieu of taxes on the exempt property used by major league professional athletic team.

...ke an annual service payment in lieu of taxes on the exempt property for each tax year beginning with the first tax year in which the facility or part thereof is used by a major league professional athletic team for its home schedule. The amount of the service payment for a tax year shall be determined by the county auditor under division (D) of this section. (C) On or before the first day of September each year, th...

Section 5709.82 | Compensating school district for revenues lost due to tax exemptions.

...e Revised Code that payments in lieu of taxes provided for under section 5709.42 or 5709.46 of the Revised Code shall be paid to the city, local, or exempted village school district in which the improvements are located in the amount of taxes that would have been payable to the school district if the improvements had not been exempted from taxation, as directed in the ordinance. If the legislative authority of any ...

Section 5747.061 | Withholding tax from wages of nonresident employees.

...entality of the state. (2) "Political subdivision" means a county, municipal corporation, township, school district, or other body corporate and politic responsible for governmental activities in a geographic area smaller than that of the state. (3) "Legislative authority" means the board of county commissioners, the legislative authority of a municipal corporation, the board of township trustees, the board of ed...

Section 6119.09 | Use or service agreements.

...ed under such agreements by the levy of taxes, assessments, or rentals and other charges for the use of the system of which the water resource project is a part or to which it is connected, if otherwise authorized by the laws governing such political subdivision in the construction of the type of water resource project provided for in the agreements, and may pay the proceeds from the collection of such taxes, assessm...

Section 9.06 | Private operation and management of initial intensive program prison.

...y shall be subject to all real property taxes and assessments. No exemption from real property taxation pursuant to Chapter 5709. of the Revised Code shall apply to the facility conveyed. The gross receipts and income of the contractor to whom the facility is conveyed that are derived from operating and managing the facility under this section shall be subject to gross receipts and income taxes levied by the state an...

Section 1724.02 | Powers of corporation.

...al government, the state, any political subdivision, or any other entity. A county land reutilization corporation shall not acquire an interest in real property if such acquisition causes the number of occupied real properties held by the corporation to exceed the greater of either fifty properties or twenty-five per cent of all real property held by the corporation for reutilization, reclamation, or rehabilitation. ...

Section 3375.404 | Issuance of notes and anticipation notes.

...ners of the notes have no right to have taxes levied by the general assembly or by the taxing authority of any political subdivision of the state, including the board of the public library, for the payment of note service charges. Notes are payable solely from the funds pledged for their payment as authorized by this section. All notes shall contain on their face a statement to the effect that the notes, as to note s...

Section 351.18 | Bonds not a debt of state.

...e bonds and notes have no right to have taxes levied by the general assembly, or, except as provided in SECTIONS 351.021 and 5739.026 of the Revised Code, by the taxing authority of any political subdivision of the state for the payment of the principal of, or interest on, the bonds and notes but such bonds and notes are payable solely from the revenues and excise taxes pledged for their payment as authorized by this...

Section 3905.36 | Taxing firms dealing with unauthorized foreign insurers; waiver of penalty and interest charges; surplus lines brokers.

... of the United States; (7) A political subdivision or any combination or consortium of two or more political subdivisions. (D) As used in this section: (1) "Political subdivision" means any county; municipal corporation; township; township police district; township fire district; joint fire district; joint ambulance district; joint emergency medical services district; fire and ambulance district; joint recrea...

Section 4303.26 | Permit application - transfer of ownership or location - notice to political subdivision.

... this state any delinquent horse-racing taxes, alcoholic beverage taxes, motor fuel taxes, petroleum activity taxes, sales or use taxes, cigarette taxes, other tobacco product taxes, income taxes withheld from employee compensation, commercial activity taxes, gross casino revenue taxes, or gross receipts taxes levied pursuant to section 5739.101 of the Revised Code, or has failed to file any corresponding returns or ...

Section 4503.03 | Deputy registrars.

...security contributions, and any and all taxes for which the deputy registrar is legally responsible. Each deputy registrar shall comply with all applicable federal, state, and local laws requiring the withholding of income taxes or other taxes from the compensation of the deputy registrar's employees. Each deputy registrar shall maintain during the entire term of the deputy registrar's contract a policy of business l...

Section 505.371 | Joint fire district creation.

...rict shall continue to levy and collect taxes for the payment of indebtedness within the territory of the district as it was comprised at the time the indebtedness was incurred. Upon the withdrawal of any township or municipal corporation from a joint fire district created under this section, the county auditor shall ascertain, apportion, and order a division of the funds on hand, including funds in the ambulance a...

Section 3501.022 | When August special election may be held.

...(A) A political subdivision or taxing authority may hold a special election on the first Tuesday after the first Monday in August for an office, question, or issue if the political subdivision is under a fiscal emergency under section 118.03 of the Revised Code, or the taxing authority that is a school district is under a fiscal emergency under division (B) of section 3316.03 of the Revised Code, at the time the boar...

Section 5727.80 | Kilowatt-hour tax definitions.

...ity the person generates to a political subdivision of the state. Division (A)(2) of this section shall not apply to a political subdivision in this state that is the end user of electricity that is donated to the political subdivision. (B) "Kilowatt hour" means one thousand watt hours of electricity. (C) For an electric distribution company, "meter of an end user in this state" means the last meter used to measu...