Ohio Revised Code Search

...attached or affixed to the land or to a building, structure, or improvement, and that primarily benefits the business conducted by the occupant on the premises and not the realty. "Business fixture" includes, but is not limited to, machinery, equipment, signs, storage bins and tanks, whether above or below ground, and broadcasting, transportation, transmission, and distribution systems, whether above or below ground....

... on the tax year 2017 tax list: (1) A building or structure situated on land comprising the complex; (2) An improvement to a building or structure comprising the complex; (3) A fixture attached or affixed to the land or a building, structure, or improvement comprising the complex. (B) Within sixty days after the effective date of this section, a board of county commissioners shall enter into an agreement wit...

...on 5701.13 of the Revised Code, public buildings and property used exclusively for any public purpose, and any other property, with the lot or tract of land on which such house, institution, public building, or other property is situated, and which have been exempted from taxation by the tax commissioner or auditor under section 5715.27 of the Revised Code or by the housing officer under section 3735.67 of the...

...ct under this chapter, including all buildings and facilities that the district considers necessary for the operation of the project, together with all property, rights, easements, and interest that may be required for the operation of the project. Any water resource project shall be determined by the board of trustees of the district to be consistent with any applicable comprehensive plan of wate...

...r public halls and offices, and for all buildings and structures required for the use of any municipal department; (D) For prisons, workhouses, houses of refuge and correction, and farm schools; (E) For hospitals, pesthouses, reformatories, crematories, and cemeteries; (F) For levees, wharves, and landings; (G) For bridges, aqueducts, viaducts, and approaches thereto; (H) For libraries, university sites, and gro...

... As used in this section: (1) "Public building" means a building owned by a public entity. (2) "Public entity" means a subdivision, the general assembly, a court, any department, division, institution, board, commission, authority, bureau or other agency or instrumentality of the state, the five state retirement systems, or any other governmental entity. (3) "Subdivision" has the same meaning as in section 2744...

...(A) As used in this section: (1) "Construction manager" and "construction manager at risk" have the same meanings as in section 9.33 of the Revised Code. (2) "Contractor" means a person who undertakes to construct, alter, erect, improve, repair, demolish, remove, dig, drill, or provide professional design services for any part of a structure or public improvement. "Contractor" may include any public or business ass...

...ce, that owner shall bear the costs of building and maintaining in good repair the partition fence. The owner may file with the applicable county recorder an affidavit that specifies the costs incurred by the owner to build the partition fence. Each year after the fence is built, the owner may file with the applicable county recorder an affidavit that specifies the costs incurred that year by the owner to main...

... or a portion of the property, land, or buildings under its management subject to the approval of the legislature; (7) Grant leases on all or any part of the property, land, or buildings under the management of the commission to private or public organizations, which appear to be in the best interests of the state, with the approval of the controlling board and director of administrative services, subject to the fol...

... and loan association, credit union, or building and loan association with which the person filing the statement has a deposit or a withdrawable share account. (d) All fee simple and leasehold interests to which the person filing the statement holds legal title to or a beneficial interest in real property located within the state, excluding the person's residence and property used primarily for personal recreation...

..."Savings," "loan," "savings and loan," "building and loan," or "thrift." (2) May include the word "state," "federal," "association," or, if approved by the superintendent of financial institutions, another term; (3) Shall not, as determined by the superintendent, be likely to mislead the public as to the bank's character or purpose; (4) Shall, as determined by the superintendent, be distinguishable from all names ...

...easonable office space in the principal building housing city, county, or township government, where feasible, as it determines is necessary to carry out its duties under this chapter. (I) The financial supervisor, the members of the commission, the auditor of state, and any person authorized to act on behalf of or assist them shall not be personally liable or subject to any suit, judgment, or claim for damages resu...

..., savings banks, societies for savings, building and loan associations, trust companies, or other financial institutions, trustees, fiduciaries, and insurance companies, including domestic for life and domestic not for life, the state, and sinking and bond retirement funds or other funds or investment accounts of municipal corporations, counties, townships, or other subdivisions of the state, notwithstanding any othe...

...common pleas of the county in which the building of the aggrieved person is located. (4) Appeals under division (B) of section 124.34 of the Revised Code from a decision of the state personnel board of review or a municipal or civil service township civil service commission shall be taken to the court of common pleas of the county in which the appointing authority is located or, in the case of an appeal by the depa...

...cessing of contracts associated with building and maintaining the state's infrastructure. The random review program shall be designed by the inspector general. The program shall be confidential and may be altered by the inspector general at any time. The deputy inspector general has the same powers and duties regarding matters concerning the department as those specified in sections 121.42, 121.4...

...nd enter into leases of real property, buildings, and office space that are appropriate for these offices; (2) Appoint personnel, who shall be in the unclassified civil services, necessary to operate such offices and fix their compensation. The director may enter into contracts with foreign nationals to staff the foreign offices established under this section. (3) The director may establish United States dol...

...following: (a) Acquisition of land and buildings; (b) Building construction; (c) Making improvements to land and buildings, including the following: (i) Expanding, reconstructing, rehabilitating, remodeling, renovating, enlarging, modernizing, equipping, and furnishing buildings and structures, including leasehold improvements; (ii) Site preparation, including wetland mitigation. (d) Planning or determining ...

...(A) As used in this section: (1) "Payroll" means the total taxable income paid by the employer during the employer's taxable year, or during the calendar year that includes the employer's tax period, to each employee or each home-based employee employed in the project to the extent such payroll is not used to determine the credit under section 122.171 of the Revised Code. "Payroll" excludes amounts paid before the...

... construction, renovation, or repair of buildings, machinery, or equipment, or for capitalized costs of basic research and new product development determined in accordance with generally accepted accounting principles, but does not include any of the following: (a) Payments made for the acquisition of personal property through operating leases; (b) Project costs paid before January 1, 2002; (c) Payments made...

...omputer data center business; (c) As building and construction materials sold to construction contractors for incorporation into a computer data center. (5) "Eligible computer data center" means a computer data center that satisfies all of the following requirements: (a) One or more taxpayers operating a computer data center business at the project site will, in the aggregate, make payments for a capital inv...

...s" includes site preparation, including building demolition and removal; retention ponds and flood and drainage improvements; streets, roads, bridges, and traffic control devices; parking lots and facilities; water and sewer lines and treatment plants; gas, electric, and telecommunications hook-ups; and waterway and railway access improvements. (F) "Inner city area" means, in a municipal corporation that has a pop...

...s" includes site preparation, including building demolition and removal; retention ponds and flood and drainage improvements; streets, roads, bridges, and traffic control devices; parking lots and facilities; water and sewer lines and treatment plants; gas, electric, and telecommunications hook-ups; and waterway and railway access improvements. (I) "Private developer" means any individual, firm, corporation, or en...

...company, savings and loan association, building and loan association, or corporation, partnership, federal lending agency, foundation, or other institution engaged in lending or investing funds for industrial or business purposes. (B) "Project" means any real or personal property connected with or being a part of an industrial, distribution, commercial, or research facility to be acquired, constructed, reconstr...

...As used in sections 122.40 to 122.4077 of the Revised Code: (A) "Application" means an application made under section 122.4013 of the Revised Code for a program grant. (B) "Broadband funding gap" means the difference between the total amount of money a broadband provider calculates is necessary to construct the last mile of a specific broadband network and the total amount of money that the provider has determi...

...per location threshold for the costs of building high speed internet infrastructure in any specific area, above which wireline broadband service has an extremely high cost in comparison to fixed wireless broadband service.