Ohio Revised Code Search
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Section 5721.25 | Redemption of delinquent land.
... been instituted by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxes, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in any proceeding instituted against such land under Chapter 323. or this chapter of the Revised Code. After a foreclosure proceeding has been instituted under Chapter 323. or ... |
Section 5721.43 | Prohibiting demand for payment of tax certificate during year following purchase.
...out the prior written consent of the county treasurer, no person shall directly, through an agent, or otherwise, initiate contact with the owner of a parcel with respect to which the person holds a tax certificate to encourage or demand payment before one month has elapsed following the purchase of the certificate. This division does not apply if the certificate holder is a county land reu... |
Section 5722.08 | Disposing of proceeds of sale.
...n electing subdivision, other than a county land reutilization corporation, sells any land acquired as a part of its land reutilization program, the proceeds from such sale shall be applied and distributed in the following order: (A) To the electing subdivision in reimbursement of its expenses incurred on account of the acquisition, administration, management, maintenance, and disposition... |
Section 5723.12 | Certificate of sale - deed - previous title and liens extinguished.
...(A) The county auditor, on making a sale of a tract of land to any person under this chapter, shall give the purchaser a certificate of sale. On producing or returning to the auditor the certificate of sale, the auditor, on payment to the auditor by the purchaser, the purchaser's heirs, or assigns, of the sum of forty-five dollars, shall execute and file for recording a deed, which deed shall be prima-facie evi... |
Section 5725.08 | Certificate of assessment of financial institutions - certificate of abatement.
...ed in the state, showing separately the county in which the institution's principal office is located and the amount of taxable deposits of branches in each county other than that in which the principal office is located, and the commissioner shall certify to each county auditor the assessment of each taxable deposit separately assessed in the name of a depositor residing in his county. The treasurer of state shall p... |
Section 5731.26 | Tax commissioner - powers and duties.
...signate an employee or employees of the county auditor or of the probate court of any county, with the consent of the county auditor or of the probate judge of that county, as his agent or agents to assist him in accepting filings of returns in the county, in determining the correctness of the returns filed in the county, and in complying with this chapter. The employee or employees so designated shall have all of t... |
Section 5735.50 | Notice of federal and state motor fuel tax rates.
...te, distribute fuel tax notices to each county auditor or municipal sealer in the number requested by the auditor or sealer under division (C)(1) of this section. The director shall not charge a county auditor, municipal sealer, or any person for the creation or delivery of a fuel tax notice under this section. (C)(1) Within fifteen days after an adjustment date, the director of agriculture shall notify each county... |
Section 5743.026 | Election on convention facility authority tax.
...e board of elections makes against the county to hold the election on the question of levying the tax, the board of county commissioners, in the manner prescribed by division (A) of section 351.26 of the Revised Code, may levy a tax on sales of cigarettes sold for resale at retail in the county. The rate of the tax shall not exceed two and twenty-five hundredths mills per cigarette, and shall be computed on eac... |
Section 5747.04 | Attributing tax receipts to county.
... shown due or owed to any taxpayer, the county to which such amount is attributable. The county of attribution is the county in which the taxpayer was a resident for one more than half of the number of days of the payroll period during which any income subject to taxation under this chapter was earned or, in the case of a nonresident taxpayer, the nonresident taxpayer's principal county of employment. If there is no ... |
Section 5747.52 | Calculating subdivision share of undivided local government fund.
...The form used by the county budget commission to calculate subdivision shares of the undivided local government fund as apportioned pursuant to section 5747.51 of the Revised Code shall be as follows: Calculation of (name of subdivision) share of undivided local government fund for (name of county) county Authorized expenditure for subdivision Total 1. Estimated expenditures from general fund _____ 2. ... |
Section 5901.02 | Veterans service commission.
...In each county there shall be a commission known as "the veterans service commission." Except as provided in section 5901.021 of the Revised Code, the commission shall be composed of five residents of the county appointed to five-year terms by a judge of the court of common pleas. At the time of appointment or reappointment to the commission, no commission member appointed under this section shall be an employee of t... |
Section 6103.01 | County water supply system definitions.
...or subdivision of a state, including a county, a municipal corporation, or other subdivision. (F) "County sanitary engineer" means either of the following: (1) The registered professional engineer employed or appointed by the board of county commissioners to be the county sanitary engineer as provided in section 6117.01 of the Revised Code; (2) The county engineer, if, for as long as and to the extent that ... |
Section 6103.31 | Water supply facilities sale or disposition.
...(A) If the board of county commissioners determines by resolution that the best interests of the county and the users of water supply facilities of the county serving a sewer district so require, the board may sell or otherwise dispose of the facilities to another public agency or a person. The resolution declaring the necessity of that disposition shall recite the reasons for the sale or other disposition and ... |
Section 6105.01 | Watershed district definitions.
...districts, special water districts, and county and regional sewer and water districts. (C) "Beneficial use" means a use or control of water, including the method of diversion, storage, distribution, or control, that is reasonable and consistent with the public interest and the proper utilization of water resources for agricultural, industrial, commercial, recreational, public, and domestic uses, or the abatement of ... |
Section 6111.10 | Sale of household laundry detergent containing phosphorus above certain limits prohibited in certain counties.
... detergent to a business location in a county where such sale, offer for sale, or distribution for sale is prohibited under this section. This section is intended for general application throughout the counties enumerated in it. Therefore, no such county and no political subdivision located within any such county shall adopt or enforce any law, ordinance, rule, resolution, requirement, or policy regulating the phos... |
Section 6115.60 | Procedures for levying, collection, and distribution of assessments.
...hapter, an assessment is made against a county, municipal corporation, or township, the governing or taxing body of such political subdivision, upon receipt of the order of the court accepting the report of the board of appraisers, and upon receipt of a copy, certified by the secretary of the sanitary district, of the resolution of the board of directors levying the assessment, shall receive and file the order, and i... |
Section 6117.31 | Actual costs - collection.
...ections or upon the contribution of the county to be paid from the assessment under an agreement pursuant to section 6121.13 of the Revised Code, between the county and the Ohio water development authority, for the construction of an improvement for which the county can levy assessments as provided in Chapter 6117. of the Revised Code, and the sum so arising, less the portion thereof to be paid by the county at large... |
Section 6117.39 | Acquisition or purchase of property.
...henever, in the opinion of the board of county commissioners, it is necessary to acquire real estate or any interest in real estate for the acquisition, construction, maintenance, or operation of any sewer, drainage, or other improvement authorized by this chapter, or to acquire the right to construct, maintain, and operate the sewer, drainage, or other improvement in and upon any property within or outside of ... |
Section 6117.51 | New public sewer construction projects.
...hazard of water pollution, the board of county commissioners of the county, by resolution, may order the owner of any premises located in a sewer district in the county, the owner's agent, lessee, or tenant, or any other occupant of the premises to connect the premises to the sewer for the purpose of discharging sewage or other waste that the board determines is originating on the premises, to make use of the connect... |
Section 6131.061 | [Former R.C. 6131.57, amended and renumbered by H.B. 340, 133rd General Assembly, effective 3/24/2021] Record keeping.
...(A) The clerk of the board of county commissioners shall maintain a file for the proposed improvement containing a record of the petition, amendments, comments, notices, proceedings, resolutions, orders, and any other record regarding the proposed improvement that is filed with the board. (B) The county engineer shall maintain a file for the proposed improvement that contains a record of the petition, amendments t... |
Section 6131.22 | Approval and confirmation of assessments.
...petition is not dismissed, the board of county commissioners shall hear any evidence offered for or against the assessment proposed to be levied against any owner or on any land as shown by the schedule of assessments filed by the county engineer and shall hear any competent evidence on the question of benefits. (B)(1) The board, from the evidence offered and from an actual view of the premises, shall amend and cor... |
Section 6131.36 | Certification of transcript of common pleas proceedings to county commissioners.
...n the case to the clerk of the board of county commissioners, who shall forthwith enter the judgment, order, or decree upon the journal of the board. If the judgment, order, or decree is in favor of the granting of the improvement, the board shall proceed with the improvement proceedings in compliance with the final judgment, order, or decree from the point at which they were terminated by the appeal or from the poin... |
Section 6133.02 | Hearing - filing petition.
... shall be conducted by a joint board of county commissioners consisting of the members of the boards of county commissioners of the several counties in which land may be benefited or damaged by the proposed improvement. (B) The petition for a joint county drainage improvement shall be filed with the clerk of the board of county commissioners of the lead county. |
Section 6137.12 | Permanent easement for maintenance and cleaning of drainage improvements.
...ooded riparian corridor. (3) When the county engineer determines that an emergency situation exists at an open ditch needing maintenance, the county engineer may, with the approval of the board of county commissioners, temporarily extend the easement to not more than seventy-five feet from the top of the bank, measured at right angles thereto, in order to conduct the necessary maintenance work and alleviate the con... |
Section 6156.05 | Payment for dredging services.
...depreciation, and fuel furnished by the county. The county auditor may accept cash payment or may assess such amount on the county tax duplicate to be collected from the applicant as other county 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 th... |