Ohio Revised Code Search

...axes charged for the year in which such dissolution or withdrawal occurs. (B) The tax commissioner shall furnish qualifying entities or electing pass-through entities, upon request, copies of the forms prescribed by the commissioner for the purpose of making the returns required by sections 5747.42 to 5747.453 of the Revised Code. (C) The annual return required by this section shall be signed by the applicable ...

...40 to 5747.453 of the Revised Code. The dissolution, termination, or bankruptcy of a qualifying entity or an electing pass-through entity does not discharge a responsible trustee's, fiduciary's, officer's, member's, manager's, employee's, investor's, owner's, or beneficiary's liability for failure of the entity to file any report or pay any tax due as required by those sections. The sum due for the liability may be c...

...g informed of a municipal corporation's dissolution, the tax commissioner shall cease providing for payments to that municipal corporation under division (C) of this section. The proportionate shares of the total amount available for distribution to each of the remaining municipal corporations under this division shall be increased on a pro rata basis. The tax commissioner shall reduce payments under division (C) o...

... reorganization, consolidation, merger, dissolution, or liquidation of an issuer of a security that is custodial property, and to the sale, lease, pledge, or mortgage of any property by or to such an issuer, and to any other action by such an issuer. The custodian may purchase any life or endowment insurance policy or annuity contract on the life of the minor or any member of the family of the minor and pay, from fun...

...rust, a grantor is divorced, obtains a dissolution of marriage, has the grantor's marriage annulled, or, upon actual separation from the grantor's spouse, enters into a separation agreement pursuant to which the parties intend to fully and finally settle their prospective property rights in the property of the other, whether by expected inheritance or otherwise, the spouse or former spouse of the grantor shall...

...incipal's spouse are divorced, obtain a dissolution or annulment of their marriage, or enter into a separation agreement pursuant to which they intend to fully and finally settle each spouse's prospective property rights in the property of the other, the designation in the power of attorney of the spouse or former spouse of the principal to act as attorney in fact for the principal is revoked, unless the power of att...

... hearing considering the establishment, dissolution or merger of any conservancy district or subdistrict thereof, and be heard concerning the need for a conservancy district, the area that should be included, desirable improvements, and any other matters which in their opinion should be brought to the attention of the court.

... the following: (A) The establishment, dissolution, or merger of the district or of subdistricts of it; (B) The adoption, rejection, or amendment of the official plan; (C) The appointment and removal of directors and appraisers; (D) The confirmation of the appraisers' report of benefits, damages, and appraisals of property; (E) The authorization of maintenance assessments in excess of one per cent of benefits; ...

...tition request that the question of the dissolution of the district be presented to the electors within the territorial boundaries of the district at the next general election.

...Within ten days after a board of elections, under section 6105.20 of the Revised Code, has certified that a majority of the electors voting on the proposition have voted against continuing the existence of a watershed district, the secretary of the board of directors of the district shall call a special meeting of the board for the purpose of distributing the assets of the district. At such meeting the board shall de...

...nd of their advancement, reduction, and dissolution.

...l election that determined the date the dissolution is effective also included an election for an office for which the office holder is designated as a board member under division (A)(1) of this section, the individual declared as elected to the office shall serve on the board. (4) An individual who is a resident of the dissolved village is prohibited from serving on the board. Such an individual who is designated ...

...solved village existing on the date the dissolution is effective or brought within ninety days after the day the receiver-trustee initially is appointed by the transition supervisory board, as provided under section 703.39 of the Revised Code; (D) Administer 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 d...

...ined based on the tax year in which the dissolution is effective.

...he first ninety days after the date the dissolution is effective, the receiver-trustee, with assistance from the county records commission of the county wherein a majority of the village territory was located, shall review the records of the dissolved village. The review shall determine which records may be disposed of, which records are related to utility services and shall be transferred to the entity assuming the ...

...sed Code, as applicable, if not for the dissolution of the village. (B) A county budget commission of a county in which all or part of the former territory of the dissolved village is located shall exclude the dissolved village from any apportionment plan adopted under section 5747.51 or 5747.53 of the Revised Code on or after the first day of the transition period. A county budget commission shall not amend an app...

...s affected by, or participating in, the dissolution that the transition period is over. (B) Not later than thirty days after receiving the notice required under division (A) of this section, the auditor of state shall commence a final audit or final agreed-upon procedure audit. The auditor of state shall provide the completed final audit or final agreed-upon procedure audit to the transition supervisory board.

...ax due as required by this section. The dissolution of an employer, agent of an employer, or other payer does not discharge the officer's or employee's liability for a failure of the employer, agent of an employer, or other payer to file returns or pay any tax due. (J) An employer is required to deduct and withhold municipal income tax on tips and gratuities received by the employer's employees and constituting qual...

... (2) On divorce, annulment, or marriage dissolution, a member receiving a retirement allowance under a plan that provides for continuation of all or part of the allowance after death for the lifetime of the member's surviving spouse may, with the written consent of the spouse or pursuant to an order of the court with jurisdiction over the termination of the marriage, elect to cancel the portion of the plan providing ...

... (2) On divorce, annulment, or marriage dissolution, a member receiving a retirement allowance under a plan that provides for continuation of all or part of the allowance after death for the lifetime of the member's surviving spouse may, with the written consent of the spouse or pursuant to an order of the court with jurisdiction over the termination of the marriage, elect to cancel the plan and receive the member's ...

...The court of common pleas may grant divorces for the following causes: (A) Either party had a husband or wife living at the time of the marriage from which the divorce is sought; (B) Willful absence of the adverse party for one year; (C) Adultery; (D) Extreme cruelty; (E) Fraudulent contract; (F) Any gross neglect of duty; (G) Habitual drunkenness; (H) Imprisonment of the adverse party in a state or federal c...

...(A) The court of common pleas including divisions of courts of domestic relations, has full equitable powers and jurisdiction appropriate to the determination of all domestic relations matters. This section is not a determination by the general assembly that such equitable powers and jurisdiction do not exist with respect to any such matter. (B) For purposes of this section, "domestic relations matters" means both ...

...The plaintiff in actions for divorce and annulment shall have been a resident of the state at least six months immediately before filing the complaint. Actions for divorce and annulment shall be brought in the proper county for commencement of action pursuant to the Rules of Civil Procedure. The court of common pleas shall hear and determine the case, whether the marriage took place, or the cause of divorce or annul...

...When a person files a petition for divorce or legal separation, the residence of the spouse does not preclude the use of sections 3105.01 to 3105.21 of the Revised Code.

...If the residence of a defendant in an action for divorce, annulment, or legal separation is unknown, or if the defendant is not a resident of this state or is a resident of this state but absent from the state, notice of the pendency of the action shall be given by publication as provided by the Rules of Civil Procedure.