Ohio Revised Code Search
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Section 5555.42 | Application to court if equitable assessment cannot be made.
...nnection with such improvement shall be conducted in accordance with sections 5555.01 to 5555.83 of the Revised Code, except as provided in this section. The special assessments shall be made by the board against the real estate within the assessment area authorized by the court, but no assessment against any lot or parcel of real estate shall exceed the actual benefits conferred thereon by the construction of ... |
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Section 5593.08 | Bridge commissions - powers and duties.
...ons 5593.10 and 5593.16 of the Revised Code, for the purpose of paying any part of the cost of any bridge or bridges; (G) Fix and revise from time to time and charge and collect tolls for transit over each bridge constructed or acquired by it; (H) Acquire, hold, and dispose of real and personal property in the exercise of its powers and the performance of its duties under this chapter; (I) Acquire, in the nam... |
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Section 5701.02 | Real property definitions.
...he realty and not the business, if any, conducted by the occupant on the premises. (D) "Improvement" means, with respect to a building or structure, a permanent addition, enlargement, or alteration that, had it been constructed at the same time as the building or structure, would have been considered a part of the building or structure. (E) "Structure" means a permanent fabrication or construction, other than a bui... |
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Section 5703.02 | Board of tax appeals - powers and duties.
...ing participation in, objecting to, and conducting a mediation; (2) Rules requiring the tax commissioner, county boards of revision, and local boards of tax review created under section 718.11 of the Revised Code to electronically file any transcript required to be filed with the board of tax appeals, and instructions and procedures for the electronic filing of such transcripts. (3) Rules establishing procedures to... |
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Section 5703.21 | Prohibition against divulging information - information acquired as result of audit.
...es of the auditor of state charged with conducting the audit shall have access to and the right to examine any state tax returns and state tax return information in the possession of the department to the extent that the access and examination are necessary for purposes of the audit. Any information acquired as the result of that access and examination shall not be divulged for any purpose other than as required for ... |
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Section 5703.85 | Quarterly report by tax commissioner.
...333.21 and Chapter 5743. of the Revised Code; (B) The number of violations of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code found during the preceding four months, organized by the type of violation; (C) The number of prosecutions brought during the preceding four months in relation to violations of sections 1333.11 to 1333.21 and Chapter 5743. of the Revised Code; (D) The number of agents desi... |
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Section 5705.196 | Fixed-sum levy: submission of question to electors.
...for voting in the district and shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers, provided that in any such election in which only part of the electors of a precinct are qualified to vote, the board of elections may assign voters in such part to an adjoining precinct. Such an assignment may be made to an adjoining precinct in anoth... |
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Section 5705.218 | Holding special elections on general obligation bonds for school district purposes.
...this section, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers. The resolution shall be put before the electors as one ballot question, with a favorable vote indicating approval of the bond issue, the levy to pay debt charges on the bonds and any anticipatory securities, the current operating expenses levy, the pe... |
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Section 5705.233 | General obligation bonds for permanent improvements to criminal justice facilities.
...f the county, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the county for the election of county officers. The resolution shall be put before the electors as one ballot question, with a favorable vote indicating approval of the bond issue, the levy to pay debt charges on the bonds and any anticipatory securities, the operating expenses and criminal justice s... |
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Section 5705.25 | Submission of proposed levy - notice of election - form of ballot - certification.
...ary district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in such subdivision, library district, or association library district for the election of county officers. Notice of the election shall be published in a newspaper of general circulation in the subdivision, library district, or association library district once a week for two consecutive weeks, or as p... |
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Section 5705.251 | Election on incremental taxes for schools.
...ool district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the school district for the election of county officers. Notice of the election shall be published in a newspaper of general circulation in the subdivision once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections opera... |
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Section 5705.261 | Election on decrease of an increased rate of levy approved for a continuing period of time.
...s section. (B) The election shall be conducted, canvassed, and certified in the same manner as regular elections in such subdivision, library district, or association library district for county offices. Notice of the election shall be published in a newspaper of general circulation in the district once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If ... |
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Section 5705.341 | Right of appeal.
...g the expenses incurred by the board in conducting any hearing on the appeal and certify the cost bill to the county auditor of the county receiving the deposit for costs, who shall forthwith draw a warrant on the general fund of the county in favor of the person or persons named in the bill of costs certified by the board of tax appeals. In the event the appellant prevails, the board of tax appeals promptly s... |
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Section 5709.20 | Air or noise pollution control certificate - definitions.
...mary purpose of collecting, hauling, or conducting industrial waste to a point of disposal or treatment; storing, filtering, processing, or disposing of industrial waste; reducing, controlling, or eliminating water pollution caused by industrial waste; or reducing, controlling, or eliminating the discharge into a disposal system of industrial waste or what would be industrial waste if discharged into the waters of th... |
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Section 5709.40 | Declaration that improvements constitute public purpose - blighted areas.
...rity of the municipal corporation shall conduct a public hearing on the proposed ordinance. Not later than thirty days prior to the public hearing, the legislative authority shall give notice of the public hearing and the proposed ordinance by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed ordinance. ... |
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Section 5709.73 | Exemption for increase in property value due to public infrastructure improvement.
...sed incentive district, the board shall conduct a public hearing on the proposed resolution. Not later than thirty days prior to the public hearing, the board shall give notice of the public hearing and the proposed resolution by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed resolution. The notice sh... |
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Section 5709.78 | Exemption for increase in property value due to county public infrastructure improvement.
...the board of county commissioners shall conduct a public hearing on the proposed resolution. Not later than thirty days prior to the public hearing, the board shall give notice of the public hearing and the proposed resolution by first class mail to every real property owner whose property is located within the boundaries of the proposed incentive district that is the subject of the proposed resolution. The board als... |
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Section 5709.85 | Tax incentive review council.
... of the council constitutes a quorum to conduct the business of the council. (C)(1) Annually, the tax incentive review council shall review all agreements granting exemptions from property taxation under Chapter 725. or 1728. or under section 3735.671, 5709.28, 5709.62, 5709.63, or 5709.632 of the Revised Code, and any performance or audit reports required to be submitted pursuant to those agreements. The review s... |
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Section 5709.883 | Tax incentive review council - cleanup of contamination.
... of the council constitutes a quorum to conduct the business of the council. (C) Annually, the tax incentive review council shall review all agreements granting exemptions from property taxation under section 5709.88 of the Revised Code and any performance or audit reports required to be submitted pursuant to those agreements. With respect to each agreement, the council shall determine whether the owner of the exemp... |
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Section 5711.01 | Listing personal property definitions.
...tate, wherever their actual business is conducted; (3) Fiduciaries appointed by any court in this state or having title, possession, or custody of taxable personal property in this state or engaged in business in this state; (4) Unincorporated mutual funds. "Taxpayer" excludes all individuals, partnerships, corporations, associations, and joint-stock companies, their executors, administrators, and receivers who ar... |
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Section 5717.01 | Appeal from county board of revision to board of tax appeals - procedure - hearing.
... tax appeals may cause its examiners to conduct such hearing and to report to it their findings for affirmation or rejection. An appeal may proceed pursuant to section 5703.021 of the Revised Code on the small claims docket if the appeal qualifies under that section. The board of tax appeals may order the appeal to be heard on the record and the evidence certified to it by the county board of revision, or it may or... |
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Section 5717.011 | Filing of notice of appeal.
...sides, or it may cause its examiners to conduct such hearings and to report to it their findings for affirmation or rejection. The board may order the appeal to be heard upon the record and the evidence certified to it by the tax administrator, but upon the application of any interested party the board shall order the hearing of additional evidence, and the board may make such investigation concerning the appeal as i... |
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Section 5717.02 | Appeal from final determination by tax commissioner or county auditor - procedure - hearing.
...sides, or it may cause its examiners to conduct the hearings and to report to it their findings for affirmation or rejection. (E) The board may order the appeal to be heard upon the record and the evidence certified to it by the commissioner, county auditor, or director, but upon the application of any interested party the board shall order the hearing of additional evidence, and it may make an investigation concer... |
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Section 5721.14 | Foreclosure and forfeiture proceedings against vacant lands.
...torney shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons with interests in the property that is subject to foreclosure and forfeiture. Following the title search, the action in rem shall be instituted by filing in the office of the clerk of a court with jurisdiction a complaint bearing a caption substantially in the form set forth in division (A) of section 572... |
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Section 5721.16 | Judgment of foreclosure and forfeiture - findings - order of sale.
...ion (A)(2) of this section, the officer conducting the sale shall require the buyer to complete an affidavit stating that the buyer is not the owner of record immediately prior to the judgment of foreclosure or a member of the specified class of parties connected to that owner, and the affidavit shall become part of the court records of the proceeding. If the county auditor discovers within three years after the date... |