Ohio Revised Code Search
Section |
---|
Section 5709.633 | Enterprise relocating from another Ohio location.
...gislative authority and to the board of education of the city, local, or exempted village school district to which operations were relocated that the agreement is void. (B) Divisions (A)(1) and (2) of this section do not apply if the director of development waives application of those divisions. The director may waive application of division (A)(1) of this section if the enterprise or successor enterprise demonstrat... |
Section 5709.68 | Report on all agreements in effect.
...f development services and the board of education of each school district of which a municipal corporation or township to which such an agreement applies is a part a report on all of those agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The designation, assigned by the director of development services, of each urban jobs and enterprise zone with... |
Section 5709.86 | Exemption for abandoned school property.
...gislative authority" means the board of education of a school district, the board of commissioners of a county, the board of trustees of a township, or the legislative authority of a municipal corporation that owns, or owned prior to a declaration under this section, abandoned school property. (B) A legislative authority, by resolution or ordinance adopted by a majority of the membership thereof, may declare abandon... |
Section 5709.882 | Report of local agreements.
...vironmental protection and the board of education of each school district of which a municipal corporation or county to which such an agreement applies is a part a report on all such agreements in effect during the preceding calendar year. The report shall include all of the following information: (1) The number of enterprises that are subject to such agreements and the number of full-time employees subject to... |
Section 5713.081 | Collecting delinquent taxes on publicly owned property.
... counties, school districts, boards of education, all state and municipal universities, park boards, and any other entity whose ownership of real property would constitute public ownership. |
Section 5715.17 | Notice that work of equalization completed - county auditor to furnish certificates and notice.
...ditor shall furnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district. |
Section 5715.26 | County auditor to adjust valuation and transmit adjusted abstract.
...Code and shall direct the department of education and workforce to withhold therefrom fifty per cent of state revenues to school districts pursuant to Chapter 3317. of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with this division, and the department shall withhold the distribution of such funds until the commissioner has notified the departm... |
Section 5715.34 | Duty of county auditor to make reassessment.
...Code and shall direct the department of education and workforce to withhold therefrom its share in the distribution of state revenue to school districts pursuant to Title XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with all the provisions of this section, and the department shall withhold the distribution of such funds until the com... |
Section 5733.064 | Credit for recycling and litter prevention program donations.
...wnships, park districts, and boards of education that received grants pursuant to that section, or one-half of the amount of the taxpayer's additional tax liability for the tax year resulting from the additional rates imposed by sections 5733.065 and 5733.066 of the Revised Code to provide funding for recycling and litter prevention under Chapter 3736. of the Revised Code. The taxpayer shall claim the nonrefun... |
Section 5747.08 | Filing income tax return.
...the Revised Code; (o) The credit for education expenses under section 5747.72 of the Revised Code; (p) The credit for tuition paid to a nonchartered nonpublic school under section 5747.75 of the Revised Code. (3) The election provided for under division (D) of this section applies only to the taxable year for which the election is made by the pass-through entity. Unless the tax commissioner provides otherwis... |
Section 5747.24 | Presumption of domicile.
...rolled in a state institution of higher education, as defined in section 3345.011 of the Revised Code, in this state at any time during the taxable year, the amount of tuition charged or incurred for such attendance or enrollment was not based on an abode being located in this state. (2) On or before the fifteenth day of the tenth month following the close of the taxable year, an individual that meets the requireme... |
Section 5747.29 | Political campaign contribution tax credit.
...y general, member of the state board of education, chief justice of the supreme court, justice of the supreme court, or member of the general assembly. The amount of the credit for a taxable year equals the lesser of the combined total contributions made during the taxable year by each taxpayer filing a return required to be filed under section 5747.08 of the Revised Code or the amount of fifty dollars, in the case o... |
Section 5747.70 | Deductions for contributions to college savings programs.
...any reason other than payment of higher education expenses, or the beneficiary's death, disability, or receipt of a scholarship as described in section 3334.10 of the Revised Code: (1) If the distribution or refund is paid to the purchaser or contributor or beneficiary, any portion of the distribution or refund not included in the recipient's federal adjusted gross income shall be added to the recipient's federal a... |
Section 5747.98 | Order for claiming credits.
...d Code; The nonrefundable credit for education expenses under section 5747.72 of the Revised Code; The nonrefundable credit for donations to scholarship granting organizations under section 5747.73 of the Revised Code; The nonrefundable credit for tuition paid to a nonchartered nonpublic school under section 5747.75 of the Revised Code; The nonrefundable vocational job credit under section 5747.057 of the... |
Section 5748.022 | Resolution reducing tax rate.
... majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the tax, the reduced rate of tax that results from adoption of the resolution, the purpose or purposes for which the tax is levied, the re... |
Section 5751.01 | Definitions.
... by or for an individual for medical or education expenses, health insurance premiums, or employee expenses, or on account of a dependent care spending account, legal services plan, any cafeteria plan described in section 125 of the Internal Revenue Code, or any similar employee reimbursement; (h) Proceeds received from the issuance of the taxpayer's own stock, options, warrants, puts, or calls, or from the sale o... |
Section 5753.021 | Tax levied on sports gaming.
...For the purposes of funding the education needs of this state, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of a sports gaming proprietor at the rate of twenty per cent of the sports gaming receipts received by the proprietor from the op... |
Section 5804.05 | Purposes of charitable trust - enforcement.
...e relief of poverty, the advancement of education or religion, the promotion of health, governmental or municipal purposes, or other purposes the achievement of which is beneficial to the community. (B) If the terms of a charitable trust do not indicate a particular charitable purpose or beneficiary, the court may select one or more charitable purposes or beneficiaries. The selection must be consistent with the sett... |
Section 5815.28 | Supplemental services for beneficiary with physical or mental disability.
...he care, comfort, maintenance, welfare, education, or general well-being of the beneficiary. (2) "Disability" means any substantial, medically determinable impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of at least twelve months, except that "disability" does not include an impairment that is the result of abuse of alcohol or drugs. (3) "Poli... |
Section 5901.03 | Organization and duties of commission.
...ring, and providing funding for ongoing education and training for veterans service commissioners and staff; (G) Making reports to the organizations represented on the commission, as provided in section 5901.02 of the Revised Code, and to others, upon request; (H) Establishing regularly scheduled transportation for veterans to and from veterans administration medical centers whose districts the county is within, th... |
Section 5907.17 | Physician recruitment program.
...and interest of a governmental or other educational loan incurred by a physician who agrees to provide services to institutions under the department's administration. (C) A physician is eligible to participate in the recruitment program if the physician attended a medical or osteopathic medical school that was, at the time of attendance, either located in the United States and accredited by the liaison committee on ... |
Section 5910.02 | Ohio war orphans and severely disabled veterans' children scholarship board.
...rs as follows: the chancellor of higher education or the chancellor's designee; the director of veterans services or the director's designee; one member of the house of representatives, appointed by the speaker; one member of the senate, appointed by the president of the senate; and four members appointed by the governor, one of whom shall be a representative of the American Legion, one of whom shall be a representat... |
Section 5910.04 | Scholarship types.
...re approved by the chancellor of higher education, except that the percentage may be reduced by the war orphans and severely disabled veterans' children scholarship board in any year that insufficient funds are appropriated to fully fund scholarships for all eligible students; (B) A grant to an eligible child who is enrolled in an institution that has received a certificate of authorization under Chapter 1713. of t... |
Section 5910.05 | Scholarships granted based upon available funds - minimum requirements.
...ip for more than five academic years of education, which shall be at the undergraduate level. The board shall provide minimum scholastic requirements for recipients and shall withdraw the aid from any person who fails to maintain such requirements. |
Section 5910.08 | Reserve fund.
...h fiscal year, the chancellor of higher education shall certify to the director of budget and management the unencumbered balance of the general revenue fund appropriations made in the immediately preceding fiscal year for purposes of the war orphans and severely disabled veterans' children scholarship program created in Chapter 5910. of the Revised Code. Upon receipt of the certification, the director of budget and ... |