Ohio Revised Code Search

...used in connection therewith, and every estate, interest, right, and use, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage, or otherwise. (K) "Person" means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic, and includes any trustee, receiver, assignee, or other person acting in a similar representative capacity...

...ited liability company, business trust, estate, trust, partnership, association, eligible county, eligible transit authority, host municipal corporation, port authority, new community authority, and any other political subdivision of the state. (20) "Port authority" means a port authority created under Chapter 4582. of the Revised Code. (21) "Project" means acquiring, constructing, reconstructing, rehabilitating,...

...; property rights; easements; leasehold estates; and other interests appropriate for, or used in connection with, the operation of those facilities. "Sports park" includes sports complexes consisting of multiple athletic fields for youth and secondary school students and related spectator, parking, and auxiliary facilities. (2) "Sports park bonds" means bonds, notes, or any other debt issued by a county or a port au...

..., property rights, easements, leasehold estates, and interests that may be appropriate for, or used in connection with, the operation of the arena. (2) "Convention center" means any structure expressly designed and constructed for the purposes of presenting conventions, public meetings, and exhibitions and includes parking facilities that serve the center and any personal property used in connection with any such s...

...utor or administrator of the taxpayer's estate. (F) If the treasurer has received any prepayments from a taxpayer, the treasurer shall add to the tax bill required by section 323.13 of the Revised Code a tax escrow statement that shall specify the total amount of prepayments received by the treasurer on or before the date the statement was prepared, the balance of total taxes due for which no prepayment has been rec...

...ssee-user, and not as being a leasehold estate, nor as being used with a view to profit by reason of the lease from the commission or by reason of the charges made for or the rental or other payments to the commission or otherwise required under the lease. The transfer of tangible personal property by lease under authority of Chapter 3377. of the Revised Code is not a sale as used in Chapter 5739. of the Revised Cod...

...and all other persons interested in its estate shall become fixed as of the date of entry of the order of liquidation, except as provided in sections 3903.19 and 3903.37 of the Revised Code. (C) An order to liquidate the business of an alien insurer domiciled in this state shall be in the same terms and have the same legal effect as an order to liquidate a domestic insurer, except that the assets and the business in...

...B)(1) A transfer of property other than real property is deemed to be made or suffered when it becomes so far perfected that no subsequent lien obtainable by legal or equitable proceedings on a simple contract could become superior to the rights of the transferee under division (C) of section 3903.28 of the Revised Code. (2) A transfer of real property is deemed to be made or suffered when it becomes so far perfecte...

...nancially sound person, firm, trust, or estate, by execution of the auction contract or other written agreement provided to the auctioneer, guarantees the complete discharge and satisfaction of all liens and encumbrances, as applicable, immediately after the absolute auction or at the closing without regard to the amount of the highest bid or to the identity of the highest bidder. (2) The seller of the real or perso...

...ndividual, corporation, business trust, estate, trust, partnership, and association. (7) "Applicant" is an individual who applies for medicaid or the individual's spouse. (8) "Recipient" is an individual who receives medicaid or the individual's spouse. (9) "Revocable trust" is a trust that can be revoked by the grantor or the beneficiary, including all of the following, even if the terms of the trust state tha...

...ersons who are vested as tenants in an estate by the entireties with survivorship pursuant to any deed recorded between February 9, 1972, and April 3, 1985, under section 5302.17 of the Revised Code as it existed during that period of time. Nothing in sections 5302.22, 5302.222, 5302.23, and 5302.24 of the Revised Code authorizes the creation of a tenancy by the entireties or recognizes a tenancy by the entire...

...interest is held. In the case of a life estate, the term of years shall be calculated on the basis of standard actuarial tables. (2) Multiply the quotient obtained in division (B)(1) of this section by the number of years remaining in the term. (3) Multiply the result obtained in division (B)(2) of this section by thirty-five per cent. Any interest whereby a privilege exists to use, lease, or occupy real property ...

... owning a fee simple, fee tail, or life estate or a buyer on a land installment contract. (E) "Conservation practices" are practices used to abate soil erosion as required in the management of the farming operation, and include, but are not limited to, the installation, construction, development, planting, or use of grass waterways, terraces, diversions, filter strips, field borders, windbreaks, riparian buffers, ...

...r improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting, the sale and installation of agricultural land tile, the sale and erection or installation of portable grain bins, or the provision of landscaping and lawn care service and the trans...

...r federal census. (E) "Property" means real and personal property. (F) "Rule" includes regulation. (G) "State," when applied to a part of the United States, includes any state, district, commonwealth, territory, insular possession thereof, and any area subject to the legislative authority of the United States of America. "This state" or "the state" means the state of Ohio. (H) "United States" includes all the sta...

..., own, or invest in any security, bond, real or personal property, stock, or other asset of a family affiliate; (10)¿Loan money to or borrow money from a family member or the family member's legal representative, another trust managed by the family trust company, or a family affiliate; (11) Act as proxy in voting any shares of stock that are assets of the trust; (12) Exercise any powers of control with respect to ...

...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 an individual, estate, or trust holds a direct or indirect ownership or other equity interest. To qualify as an eligible investor, the individual, estate, trust, or pass-through entity shall not owe any outstanding tax or other liability to the state at the...

...ns in regard to the title, or the dower estate of the wife or widow of the assignor, require a decree to settle them, the assignee may commence a civil action therefor in the court of common pleas or probate court of the proper county, making all persons in interest, including the wife or widow of the assignor, parties. Upon hearing, the court shall order a sale of the premises, or the completion of such contracts o...

... for by him, and of the proceeds of the real property sold under an order of court for the payment of debts, which must be received in full compensation of all his ordinary services: (A) For the first thousand dollars, at the rate of six per cent; (B) For all above one thousand dollars and not exceeding five thousand dollars, at the rate of four per cent; (C) For all above five thousand dollars, at the rate of two...

...y be the subject of ownership, whether real or personal, or legal or equitable, or any interest or right therein. (K) "Record" 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. (L) "Sign" means, with present intent to authenticate or adopt a record, to execute or adopt a tangible symbol or to attach to or logical...

...ransfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities, and other property to the trustee of a revocable trust created by the principal as settlor; (8) Reject, renounce, disclaim, release, or consent to a reduction in or modification of a share in or payment from an estate, trust, or other beneficial inter...

... (___) Insurance and Annuities (___) Estates, Trusts, and Other Beneficial Interests (___) Claims and Litigation (___) Personal and Family Maintenance (___) Benefits from Governmental Programs or Civil or Military Service (___) Retirement Plans (___) Taxes (___) Digital Assets (___) All Preceding Subjects (___) My agent shall have access to the content of electronic communications sent or received ...

...ed by a note and secured by a lien upon real property located within this state containing two or fewer residential units or on which two or fewer residential units are to be constructed and includes such an obligation on a residential condominium or cooperative unit. (J)(1) "Mortgage broker" means any of the following: (a) A person that holds that person out as being able to assist a buyer in obtaining a mortg...

...includes a holder of one of the several estates in fee, a vendee in possession under a purchase agreement or a land contract, a mortgagor, a life tenant, one or more tenants with a right of survivorship, tenants in common, a settlor of a revocable or irrevocable inter vivos trust holding the title to a homestead occupied by the settlor as of right under the trust, or any other determination as made by the treasurer o...

...ncludes a holder of one of the several estates in fee, a vendee in possession under a purchase agreement or a land contract, a mortgagor, a life tenant, one or more tenants with a right of survivorship, tenants in common, and a settlor of a revocable or irrevocable inter vivos trust holding the title to a homestead occupied by the settlor as of right under the trust. (E) "Housing cooperative" means a housing co...