Ohio Revised Code Search

... removal, or conversion of land from an agricultural security area established under Chapter 931. of the Revised Code has occurred in a manner that makes the exempted property no longer eligible for the exemption. On the basis of the determinations, on or before the first day of September of each year, the council shall submit to the legislative authority written recommendations for continuation, modification, or ...

...ditor under that section, or qualifying agricultural real property, as defined in section 5709.28 of the Revised Code, that is enrolled in an agriculture security area that is exempt under that section. The commissioner may revise at any time the list in every county so that no property is improperly or illegally exempted from taxation. The auditor shall follow the orders of the commissioner given under this secti...

...de as it appears in the current year's agricultural land tax list.

...or any class thereof on the tax list or agricultural land tax list in any taxing district or subdivision of the state under section 5715.24 of the Revised Code, he shall transmit to each county auditor a statement which specifies the amount or per cent to be added to or deducted from the valuation of such property or class thereof in each taxing district or subdivision in his county.

...on's assets land devoted exclusively to agricultural use as of the first Monday of June in the corporation's taxable year as determined by the county auditor of the county in which the land is located pursuant to section 5713.31 of the Revised Code, and making any adjustment required by division (D) of this section. For the purposes of determining that total value, any reserves shown on the corporation's books shall ...

...is located to be devoted exclusively to agricultural use as of the first Monday of June in the financial institution's taxable year. (7) Property within this state used exclusively during the taxable year for qualified research as defined in section 5733.05 of the Revised Code. (C) Except as provided under division (I) of this section, the base upon which the tax levied under division (D) of section 5733.06 o...

...Code; (30) Sales and installation of agricultural land tile, as defined in division (B)(5)(a) of section 5739.01 of the Revised Code; (31) Sales and erection or installation of portable grain bins, as defined in division (B)(5)(b) of section 5739.01 of the Revised Code; (32) The sale, lease, repair, and maintenance of, parts for, or items attached to or incorporated in, motor vehicles that are primarily used...

...inition of "land devoted exclusively to agricultural use" under section 5713.30 of the Revised Code, regardless of whether the land is valued for tax purposes as such land under sections 5713.30 to 5713.38 of the Revised Code. If the trust is a pass-through entity investor, section 5747.231 of the Revised Code applies in ascertaining if the trust is eligible to claim the deduction provided by division (S)(12) of this...

...en such compensation is paid for: (1) Agricultural labor as defined in division G of section 3121 of Title 26 of the United States Code; (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; (3) Service performed in any calendar quarter by an employee unless the cash remuneration paid for such service is three hundred dollars or more and such service i...

...e; The credit for selling or renting agricultural assets to beginning farmers under division (A) of section 5747.77 of the Revised Code; The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code; The small business investment credit under section 5747.81 of the Revised Code; The nonrefundable lead abatement credit under section 5747.26 of the Revised Code; ...

... or not it is being used for farming or agricultural purposes; the extent to which it is in immediate need of water service; whether the tentative assessment is a disproportionately high percentage of the estimated market value of the property after the improvement will have been completed. All requests for the deferment of the collection of assessments shall be considered by the board before it adopts the improvemen...

... and any water supply system serving an agricultural labor camp as defined in section 3733.41 of the Revised Code. (B) "Contaminant" means any physical, chemical, biological, or radiological substance or matter in water. (C) "Person" means the state, any political subdivision, agency, institution, or instrumentality thereof, any federal agency, and any person as defined in section 1.59 of the Revised Code. (D) ...

...pplication of any materials to land for agricultural purposes or runoff of the materials from that application or pollution by residual farm products, manure, or soil sediment, including attached substances, resulting from farming, silvicultural, or earthmoving activities regulated by Chapter 307. or 939. of the Revised Code. Division (F)(3) of this section does not authorize, without a permit, any discharge that is ...

...r public water supplies, industrial and agricultural needs, propagation of fish, aquatic life, and wildlife, and recreational purposes. Such standards may be amended from time to time as determined by the director. Prior to establishing, amending, or repealing standards of water quality the director shall, after due notice, conduct public hearings thereon. Notice of hearings shall specify the waters to which the stan...

...vernmental subdivisions, point sources, agricultural operations, and nonpoint sources; (6) Information submitted by indirect dischargers or other stakeholders relating but not limited to cost, economic impact, environmental benefit, and technical feasibility.

... or not it is being used for farming or agricultural purposes; the extent to which it is in immediate need of sewer service; whether the tentative assessment is a disproportionately high percentage of the estimated market value of the property after the improvement will have been completed. All requests for the deferment of the collection of assessments shall be considered by the board before it adopts the improvemen...

...or domestic water supply, industrial or agricultural purposes, or for recreation, the director may request the Ohio water development authority to establish a waste water facilities service area for the purpose of eliminating such nuisance. Upon receipt of the request the authority may issue orders designating a waste water facilities service area. The area shall include the waste water facilities of one or more form...

...r the enhancement of their residential, agricultural, recreational, economic, commercial, and industrial opportunities and is a public purpose. As the operation and maintenance of water development projects will constitute the performance of essential governmental functions, the Ohio water development authority shall not be required to pay any taxes or assessments upon any water development project, or upon any prope...

...and commercial, distribution, research, agricultural, and community operations, including garbage, tires, combustible, noncombustible, or radioactive material, street dirt, and debris. (D) "Solid waste facilities" means facilities or property, or the modification or replacement of property, for the collection, storage, treatment, utilization, processing, transporting, or final disposal of or recovery of resources or...

...r the enhancement of their residential, agricultural, recreational, economic, commercial, and industrial opportunities and is a public purpose. As the operation and maintenance of development projects will constitute the performance of essential governmental functions, the Ohio water development authority shall not be required to pay any taxes or assesments upon any development project, or upon any property acquired ...

... County auditor's land value or current agricultural use value, if applicable; (h) Existing drainage infrastructure that can be incorporated into the improvement and associated cost savings; (i) Any other factors pertinent to that particular petition and watershed; (j) Any benefits as defined in section 6131.01 of the Revised Code. (C) The county engineer, in making the estimate of the amount to be assessed e...

...ces in the cultivation or management of agricultural land that will reduce the runoff of surface water and the erosion of sediment and silt into drainage channels. The certificate shall be signed by the president and the secretary-treasurer of the soil and water conservation district board of supervisors and it shall remain in effect until canceled by the board of county commissioners. (B) The county engineer may ...

...r balance among industrial, commercial, agricultural, water supply, residential, recreational, and other legitimate uses of the water resources of the basin; (E) To establish and maintain an intergovernmental agency to the end that the purposes of this compact may be accomplished more effectively. Article II (A) This compact shall enter into force and become effective and binding when it has been enacted by the...

...sons selling by sample only, nor to any agricultural articles or products offered or exposed for sale by the producer.

...earms in areas zoned for residential or agricultural uses; (2) A zoning ordinance that specifies the hours of operation or the geographic areas where the commercial sale of knives, firearms, firearm components, or ammunition for firearms may occur, provided that the zoning ordinance is consistent with zoning ordinances for other retail establishments in the same geographic area and does not result in a de facto pro...