Ohio Revised Code Search

...all not be required to pay any taxes or assessments upon any real or personal property acquired, owned, used, or controlled by it under Chapter 6119. of the Revised Code, or upon the income or gross receipts therefrom, and the bonds and notes issued under such sections and the transfer of income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...or lands are to be charged with special assessments to provide funds for the construction of a water resource project, such lots and lands bounding and abutting upon the project may be described as all the lots and lands bounding and abutting upon such project between and including the termini of the project and those lots and lands which do not so bound and abut may be described by their appropriate lot numbers or b...

...The exercise of the powers granted by Chapter 6123. of the Revised Code, will be for the benefit of the people of the state, for the improvement of their health, safety, convenience, and welfare, and for 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 t...

...ain a record of the estimated and final assessments levied for the improvement, and the schedules of payments for compensation and damages.

...ch the improvement shall be placed. The assessment of the improvement for maintenance for one year shall be credited to the maintenance fund of the district. (6) Prepare a schedule of damages that includes both of the following: (a) An estimate of the value of land or other property necessary to be acquired through purchase or voluntary transfer or appropriated in accordance with section 163.01 to 163.62 of the R...

...rpose of the improvement? (5) Are the assessments levied according to benefits? (6) Is the award for compensation or damages just? (B) The appeal may be taken from any order affecting any part of the improvement as well as from any order affecting the entire improvement.

...t petitioned for and for or against the assessments to be levied and the compensation and damages to be paid. (B) If the court orders the county engineer to make a survey and file the engineer's reports, plans, and schedules, the court also shall enter an order for transfer from the general revenue funds of the county to the general drainage improvement fund a sum of not more than twenty-five per cent of the engine...

... work and material in lieu of a special assessment, provided the owner does all of the following: (1) Makes written application to the county engineer within ten days after the final hearing; (2) Furnishes the work and materials in accordance with the specifications for the improvement; (3) Performs the work so as not to delay the project contractor; (4) Completes the work prior to the completion of the work ...

... (3) The collections from all special assessments for benefits to property, as provided in such sections; (4) Such other funds as by law are provided to be paid therein.

..., in proportion to their total drainage assessments, or as otherwise apportioned by the joint board, for such improvement. To meet its portion of such cost, a board of county commissioners may borrow such sums of money as are apportioned to the county, and may issue and sell the bonds of the county to secure the payment of the principal and interest of the sum borrowed. Such principal and interest shall be paid as pr...

...joint board is not able to agree on the assessments. (1) Upon the adoption of the resolution, the question shall be appealed to the court of common pleas as is provided in sections 6133.02 to 6133.11 of the Revised Code. (2) No bond on appeal need be filed and the resolution of the joint board shall be deemed the statement on appeal. (3) The clerk of the joint board shall perfect the appeal by filing a trans...

...The further proceedings of the joint board of county commissioners shall be in conformity with the laws for the location of county or joint county ditches taken at this stage of the proceedings. The boards of county commissioners, at their hearing on the apportionment made, may assess any other owners and lands not mentioned in the first report of the engineers, which they deem to be benefited thereby. The owners sha...

...als of the upper county. In making its assessments upon the lots and lands, public corporations, the state of Ohio, and public or corporate roads or railroads in the lower county benefited thereby, the board shall take into account the amount to be paid for the benefit of such improvement by the upper county.

...wner of land subject to the maintenance assessment, has identified a need for the repair or maintenance of a drainage improvement, the county engineer shall inspect the condition of the drainage improvement. (C) If the county engineer finds that the drainage improvement is in need of repair or maintenance, the county engineer shall do all of the following: (1) Make an estimate of the cost of the necessary work; ...

...ty taxes are collected. In the event an assessment is made on the county tax duplicate, the amount shall be allocated over a period of ten years, but the applicant may, at his option, pay the balance owing at any time within the ten-year period. Funds collected from an applicant shall be placed in the county general revenue fund. Funds collected for depreciation shall be placed in a special account in the county gene...

...ilability of activities needed; (4) An assessment of the type and availability of youth workforce development activities carried out in the local area, including activities for youth with disabilities and youth receiving independent living services pursuant to sections 2151.81 to 2151.84 of the Revised Code; (5) A description of any other information the chief elected official or officials of the local area require...

...dminister and collect taxes and special assessments levied by the legislative authority of the dissolved village in accordance with section 703.371 of the Revised Code during the transition period; (E) Wind down the involvement of the dissolved village in community improvement corporations, special improvement districts, and tax increment financing arrangements as provided in sections 703.376, 703.377, and 703.378 ...

...or the same purposes as tax and special assessment revenue under division (G) of section 703.371 of the Revised Code.

...ep an accurate account of all taxes and assessments, and of all money due to, all receipts and disbursements by, and of all assets and liabilities of the municipal corporation, and of all appropriations made by the legislative authority. The auditor shall, at the end of each fiscal year, and more often if required by the legislative authority, audit the accounts of the several departments and officers and shall audit...

...As used in this section, "incompetent person" means a person who is so mentally impaired, as a result of a mental or physical illness or disability, as a result of intellectual disability, or as a result of chronic substance abuse, that the person is incapable of taking proper care of the person's self or property or fails to provide for the person's family or other persons for whom the person is charged by law to pr...

... according to their new numbers. In the assessment and collection of taxes the lots shall be known and designated by the new numbers given them, and conveyances of them made by the new numbers shall be sufficient to pass the title.

...al corporation may impose any tax, fee, assessment, or other charge on auxiliary containers, on the sale, use, or consumption of such containers, or on the basis of receipts received from the sale of such containers. As used in this division, "auxiliary container" has the same meaning as in section 3767.32 of the Revised Code. (C) This section does not prohibit a municipal corporation from levying an income tax or ...

...t, in accordance with the provision for assessment as provided by section 727.01 of the Revised Code.

...s other than those collected by special assessments. Subject to the provisions of an indenture given to secure payment of notes and bonds issued for the purpose, all moneys derived from the operation of off-street parking facilities or structures, except such parts thereof as are necessary in each case to pay the taxes levied against the real estate used in such operation, and to pay all costs of maintenance, repair...

...e fund from moneys derived from special assessments upon the properties benefited from the particular proposed improvements to the extent that the cost of the improvement assessed upon the benefited properties includes the cost of preparing the plans and expenses incidental thereto, may include the amount provided from the fund in any bonds issued for the purpose of paying the cost of the proposed improvements, inclu...