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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.

Ohio Revised Code Search

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Political subdivision taxes
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Section 4503.44 | Windshield placards, license plates, parking cards for persons with disabilities; registration of altered vehicles.

...employing a peace officer, or political subdivision or governmental agency employing a peace officer, and no employee of the bureau is liable in a civil action for damages or loss to persons arising out of the performance of any duty required or authorized by this section. As used in this division, "peace officer" has the same meaning as in division (B) of section 2935.01 of the Revised Code. (M) All applications ...

Section 4505.181 | Obtaining certificate of title prerequisite to offering vehicle for sale.

...r the laws of this state or a political subdivision of this state. (J) If, at any time during any calendar year, the balance in the title defect recision fund is less than three hundred thousand dollars, the attorney general may assess all motor vehicle dealers licensed under Chapter 4517. of the Revised Code and all manufactured housing dealers licensed under Chapter 4781. of the Revised Code one hundred fifty doll...

Section 4519.02 | Registration required - exceptions - operation of watercraft.

...d States, another state, or a political subdivision thereof, but the snowmobile, off-highway motorcycle, or all-purpose vehicle shall display the name of the owner thereon. (E) The owner or operator of any all-purpose vehicle operated or used upon the waters in this state shall comply with Chapters 1547. and 1548. of the Revised Code relative to the operation of watercraft. (F) Except as otherwise provided in this ...

Section 4582.13 | Budget - surplus rent and charges.

...into the general funds of the political subdivisions creating and comprising the port authority in proportion to the taxable value of all property within the port authority which shall be listed on the general tax lists for the respective subdivisions.

Section 4582.17 | Contract powers - acquiring property.

...his section any power to levy or exempt taxes or any power to exercise eminent domain within, and on behalf of, any other subdivision unless approved by a majority of the electors of that contracting subdivision.

Section 4582.39 | Budget - surplus rent and charges.

...into the general funds of the political subdivisions creating and comprising the port authority in proportion to the taxable value of all property within the port authority which shall be listed on the general tax lists for the respective subdivisions.

Section 4582.431 | Contract powers - acquiring property.

...his section any power to levy or exempt taxes or any power to exercise eminent domain within, and on behalf of, any other subdivision unless approved by a majority of the electors of that contracting subdivision.

Section 4582.44 | Bonds are lawful investments.

...funds of port authorities and political subdivisions, and taxing districts of this state, the commissioners of the sinking fund of this state, the administrator of workers' compensation, the state teachers retirement system, the school employees retirement system, the public employees retirement system, the Ohio police and fire pension fund, and insurance companies, including domestic life insurance companies and dom...

Section 4905.47 | Capitalization.

...charge, actually paid to any political subdivision of the state or county as the consideration for the grant of such franchise or right, nor shall the capital stock of a public utility or railroad corporation formed by the merger or consolidation of two or more corporations exceed the sum of the capital stock of the corporations consolidated or merged, at the par value of such stock, and such sum or any additio...

Section 4981.15 | Bonds not a debt of state.

...unds or other funds of the state and of political subdivisions and taxing districts of the state, the commissioners of the sinking fund of the state, the industrial commission, the state teachers retirement system, the public employees retirement system, the school employees retirement system, and the Ohio police and fire pension fund, notwithstanding any other provisions of the Revised Code or rules adopted by...

Section 4981.19 | Bonds are lawful investments.

...ent or other special funds of political subdivisions and taxing districts of this state, the commissioners of the sinking fund of the state, the administrator of workers' compensation, the state teachers retirement system, the public employees retirement system, the school employees retirement system, and the Ohio police and fire pension fund, notwithstanding any other provision of the Revised Code or rules adopted p...

Section 505.10 | Acceptance and disposition of property.

...of that property to any other political subdivision of the state upon such terms as are agreed to between the board and the legislative authority of that political subdivision. (6) When a township has title to real property and the board of township trustees wishes to sell or otherwise transfer the property, the board, upon a unanimous vote of its members and by resolution, may authorize the transfer and conveyance...

Section 505.22 | Volunteer fire department definitions.

...23 of the Revised Code: (A) "Political subdivision" includes municipal corporation, township, and taxing district. (B) "Insurance" means insurance coverage, including group insurance, as provided in standard casualty insurance policies. (C) "Volunteer firemen" means all members in good standing of the volunteer fire department of such political subdivision. (D) "Accident and death benefits" means such benefits as...

Section 511.23 | Powers and duties of park board.

...trict, or revenue derived from property taxes levied for parks and recreational purposes, for the public purpose of presenting community events that are open to the public in the park or parks within the township park district. (I) If the board finds that real or personal property owned by the township park district is not currently needed for park purposes, the board may lease that property to other persons or or...

Section 5301.80 | Environmental covenants - definitions.

...Person" includes the state, a political subdivision, another state or local entity, the United States and any agency or instrumentality of it, and any legal entity defined as a person under section 1.59 of the Revised Code. (H) "Record," when used as a noun, means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

Section 5303.01 | Action to quiet title.

...er the state or any agency or political subdivision thereof has, or appears to have, an interest in real property adverse to the person in possession claiming the right thereto, the state or such agency or such political subdivision may be made a party in any action brought under this section. The clerk of the court shall cause to be recorded in the deed records of each county in which any part of the real property ...

Section 5311.12 | Liens and encumbrances paid prior to conveyance.

...cept taxes and assessments of political subdivisions not then due and payable, affecting both the unit and any other part of the condominium property are paid and satisfied, the unit is released from the operation of those liens and encumbrances, or the purchaser of the unit assumes the lien.

Section 5311.14 | Repair or restoration of damages - sale.

...cept taxes and assessments of political subdivisions not then due and payable, are paid, released, or discharged.

Section 5311.18 | Lien for common expenses.

...tate taxes and assessments of political subdivisions and liens of first mortgages that have been filed for record and may be foreclosed in the same manner as a mortgage on real property in an action brought on behalf of the unit owners association as authorized by the board of directors. (2) In a foreclosure action a unit owners association commences pursuant to division (B)(1) of this section or a foreclosure acti...

Section 5312.12 | Liens.

...ate taxes and assessments of political subdivisions and liens of first mortgages that have been filed for record prior to the recording of the lien, and may be foreclosed in the same manner as a mortgage on real property in an action brought by the owners association. (C)(1) In any foreclosure action that the holder of a lien commences, the holder shall name the owners association as a defendant in the action....

Section 5321.20 | State policy and legislative findings.

...ate and local governments and political subdivisions; (D) Lead to deterioration of residential premises; (E) Discourage turnover of residential premises and thus deprive potential tenants of the ability to rent such premises and result in misallocation of residential premises; (F) Impede the sale of residential premises; (G) Discourage investment in new and existing residential premises, especially during tim...

Section 5503.02 | State highway patrol - powers and duties.

...of foreign countries or their political subdivisions who are visiting this state; or other officials or dignitaries who are visiting this state, including, but not limited to, members of trade missions; (c) For the capitol square, as defined in section 105.41 of the Revised Code; (d) For the Vern Riffe center and the James A. Rhodes state office tower, as directed by the department of public safety; (e) For other ...

Section 5531.10 | Issuing obligations for state infrastructure projects.

...ent or other special funds of political subdivisions and taxing districts of this state, the commissioners of the sinking fund of the state, the administrator of workers' compensation, the state teachers retirement system, the public employees retirement system, the school employees retirement system, and the Ohio police and fire pension fund, notwithstanding any other provisions of the Revised Code or rules adopted ...

Section 5537.02 | Ohio turnpike and infrastructure commission.

... payable solely from revenues and state taxes, and no liability or obligation shall be incurred by the commission beyond the extent to which revenues have been provided for pursuant to this chapter.

Section 5537.08 | Issuing revenue bonds.

...er funds of the state or its political subdivisions and taxing districts, the commissioners of the sinking fund of the state, the administrator of workers' compensation, the state teachers retirement system, the public employees retirement system, the school employees retirement system, and the Ohio police and fire pension fund, notwithstanding any other provisions of the Revised Code or rules adopted pursuant...