Ohio Revised Code Search

...ds of any bond issue authorized for the building of a bridge having the same or approximately the same termini, or connecting the same county roads as those provided in the contract for such joint bridge as provided by section 5591.03 of the Revised Code. After the improvement is completed, a tax may be levied by the county to pay the cost of maintaining and keeping in repair that part of the joint bridge required t...

...As used in Title LVII of the Revised Code: (A) Personal property is "used" within the meaning of "used in business" when employed or utilized in connection with ordinary or special operations, when acquired or held as means or instruments for carrying on the business, when kept and maintained as a part of a plant capable of operation, whether actually in operation or not, or when stored or kept on hand as material,...

... incurred, or purchase price for land, building, equipment, supplies, or other goods or chattels, which compensation, interest, or purchase price is unreasonably high. (e) It provides services for the life of each resident without regard to the resident's ability to continue payment for the full cost of the services. (2) A place of residence that satisfies divisions (B)(1)(b), (d), and (e) of this section; th...

...ding related support facilities such as buildings, offices, power lines, cable lines, poles, communication lines, and structures. (6) "Qualifying owner or user" means a public utility, commercial mobile radio service provider, cable service provider, or video service provider. (7) "Public utility" has the same meaning as in section 4905.02 of the Revised Code, without regard to the exclusions from that definition...

...enance, operation, and repair of public buildings, wharves, bridges, parks, and streets, for the prevention, control, and abatement of air pollution, and for a sanitary fund; (E) In the case of counties, the amounts necessary for the maintenance, operation, and repair of public buildings, for providing or maintaining senior citizens services or facilities, for the relief and support of the poor, for the relief of ne...

...esources for a project under the school building assistance expedited local partnership program under section 3318.36 of the Revised Code may combine the questions under division (D) of this section with a question for the levy of a property tax to generate moneys for maintenance of the classroom facilities acquired under that project as prescribed in section 3318.361 of the Revised Code. (J)(1) After receiving the...

...(B) Tangible personal property, and all buildings, structures, fixtures, and improvements of any kind to the land, that are constructed or, in the case of personal property, acquired after March 2, 1992, and are part of or used in a public recreational facility used by a major league professional athletic team or a class A to class AAA minor league affiliate of a major league baseball team for a significant por...

...sed Code. (B) Lands, houses, and other buildings belonging to a county, township, or municipal corporation and used exclusively for the accommodation or support of the poor, or leased to the state or any political subdivision for public purposes shall be exempt from taxation. Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation, ...

...rs' memorial associations or monumental building associations and that, in the opinion of the trustees, directors, or managers thereof, is necessary and proper to carry out the object intended for such association or corporation; (B) Real estate and tangible personal property held or occupied by a qualifying veterans' organization and used primarily for meetings and administration of the qualifying veterans' organi...

...ing agricultural real property" means a building, structure, improvement, or fixture that is used exclusively for agricultural purposes, that is located on land enrolled in an agricultural security area established under Chapter 931. of the Revised Code, and for which the aggregate new investment has a true value in money of twenty-five thousand dollars or more. At the time of the establishment or renewal of an ...

...orporation may require the owner of any building or structure located on a parcel to which the detached improvement relates to pay service payments in lieu of taxes under section 5709.42 of the Revised Code after the territory including the detached improvement is detached. The service payments shall be distributed to the municipal corporation as provided in that section. (2) The municipal corporation may use the se...

...rom taxation, including existing or new building size and the cost thereof; the value of machinery, equipment, furniture, and fixtures, including an itemization of the value of machinery, equipment, furniture, and fixtures used at another location in this state prior to the agreement and relocated or to be relocated from that location to the facility, and the value of machinery, equipment, furniture, and fixtures at ...

...on, location, character, dimensions of buildings and improvements, and other circumstances reflecting upon the value of real estate as will aid the auditor in fixing its true and taxable value and, in the case of land valued in accordance with section 5713.31 of the Revised Code, its current agricultural use value. The auditor may also summon and examine any person under oath in respect to any matter pertainin...

...ect; (v) Methods and systems for model building and model calibration as related to mass appraisal of real property; (vi) Methods of production management and project analysis such as Gantt charts, program evaluation and review technique (PERT) charts, frequency distribution charts, line graphs, bar charts, and scatter diagrams, as they are utilized in the mass appraisal area. (b) Has completed at least seven hour...

...ns or other improvements to an existing building or structure that belongs to the state or a political subdivision, as defined in section 5713.081 of the Revised Code, and that is exempted from taxation as property used exclusively for a public purpose; (d) Pre-residential development property that is exempted from taxation pursuant to section 5709.56 of the Revised Code. (B)(1) The board of education of any sch...

...le credit for rehabilitating a historic building under section 5725.34 of the Revised Code; The refundable credit for Ohio job retention under former division (B)(2) or (3) of section 122.171 of the Revised Code as those divisions existed before September 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly; The refundable credit for Ohio job creation under sect...

...(A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) A taxpayer may claim a refundable credit against the tax imposed by this chapter for each person included in the annual report of a taxpayer that is a certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-fiv...

...e credit for rehabilitating an historic building under section 5726.52 of the Revised Code; The refundable job retention or job creation credit under division (A) of section 5726.50 of the Revised Code; The refundable credit under section 5726.53 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code; The refundable motion pictu...

...le credit for rehabilitating a historic building under section 5729.17 of the Revised Code; The refundable credit for Ohio job retention under former division (B)(2) or (3) of section 122.171 of the Revised Code as those divisions existed before September 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly; The refundable credit for Ohio job creation under sect...

...le credit for rehabilitating a historic building under section 5733.47 of the Revised Code; The refundable jobs creation credit or job retention credit under division (A) of section 5733.0610 of the Revised Code; The refundable credit for tax withheld under division (B)(2) of section 5747.062 of the Revised Code; The refundable credit under section 5733.49 of the Revised Code for losses on loans made to the ...

...ing locations consisting of one or more buildings or structures in a contiguous area owned or controlled by the manufacturer. (3) "Materials handling" means the movement of the product being or to be manufactured, during which movement the product is not undergoing any substantial change or alteration in its state or form. (4) "Testing" means a process or procedure to identify the properties or assure the quali...

...adquarters hotel, and any improvements, buildings, outdoor space, infrastructure, and parking lots or garages directly adjacent to or associated with the convention center headquarters hotel and convention center. (4) "Eligible convention facilities authority" means a convention facilities authority created within an eligible county under Chapter 351. of the Revised Code. (5) "Cost" and "facility" have the same...

...) "Refining facility" means one or more buildings located in a county in the Appalachian region of this state as defined by section 107.21 of the Revised Code and utilized for refining or smelting gold, silver, platinum, or palladium to a grade and fineness acceptable for delivery to a registered commodities exchange. (9) "Registered commodities exchange" means a board of trade, such as New York mercantile exchang...

...to, alterations to, or improvements in, buildings or other structures, demolish improvements, raze existing or erect new party walls or buildings, subdivide or develop land, dedicate land to public use or grant public or private easements, and make or vacate plats and adjust boundaries; (I) Enter into a lease for any purpose as lessor or lessee, including a lease or other arrangement for exploration and removal of n...

...d in any bank or elsewhere, shares in building associations, mortgages, notes, or other articles of value from which the applicant derives an income or revenue. The statement shall be made upon blanks furnished by the commission and shall be subscribed by the applicant. Statements provided under this division shall not include medical records and, pursuant to division (B) of this sectio...