Ohio Revised Code Search

...rtion of a levy to pay debt charges, an estimate of the levy's annual collections, rounded to the nearest dollar, which shall be calculated assuming that the amount of the tax list of the taxing authority remains throughout the life of the levy the same as the amount of the tax list most recently certified by the auditor under division (A) of section 319.28 of the Revised Code. If a subdivision is located in more t...

...press the levy's annual collections, as estimated and certified by the county auditor under section 5705.03 of the Revised Code. (C) The form of the ballot at the election on the question of a replacement levy shall be as follows: "A replacement of a tax for the benefit of __________ (name of subdivision or public library) for the purpose of __________ (the purpose stated in the resolution), that the county audit...

...made outside of the ten-mill limitation estimated by the county auditor to require __________ mills for each $1 of taxable value, which amounts to $__________ for each $100,000 of the county auditor's appraised value for the initial year of the tax, for a period of __________ (here insert the number of years the levy is to be imposed, or that it will be levied for a continuing period of time), commencing in _________...

... exceeding fifty per cent of the total estimated proceeds of the levy to be collected during the first year of the levy. After the approval of a levy to provide revenues for the construction or acquisition of any specific permanent improvement or class of improvements, the taxing authority at the request of the board of library trustees may anticipate a fraction of the proceeds of such levy and issue anticipat...

...section 5705.03 of the Revised Code, an estimate of the levy's annual collections and the levy's effective rate in both the last year before the proposed decrease and the first year that the decrease applies, stated in dollars, rounded to the nearest dollar, for each one hundred thousand dollars of the county auditor's appraised value. If the subdivision, library district, or association library district is located i...

... not been completed, the auditor shall estimate, as nearly as practicable, the amount of the taxable property for such year, and such officers shall be governed by such estimate. In any county in which two members of the commission are elected, upon petition filed with the board of elections, signed by the number of electors of the county equal in amount to three per cent of the votes cast for governor at the...

...7 of the Revised Code, together with an estimate prepared by the auditor of the amount of any state levy, the rate of any school tax levy as previously determined, the tax commissioner's estimate of the amount to be received in the county public library fund, the tax rates provided under section 5705.281 of the Revised Code if adoption of the tax budget was waived under that section, and such other information ...

... of __________, that the county auditor estimates will collect $_____ annually, at a rate not exceeding _________ mills for each $1 of taxable value, which amounts to $____________ for each $100,000 of the county auditor's appraised value, for ____________ (life of indebtedness or number of years the levy is to run). FOR THE TAX LEVIES AGAINST THE TAX LEVIES

... enterprise shall review and update the estimates and listings required by the form in the manner required under that division. The board may, on a separate form and at any time, require any additional information necessary to determine whether an enterprise is in compliance with an agreement and to collect the information required to be reported under section 5709.68 of the Revised Code. (B) If the board of county...

...e taxes or infrastructure costs must be estimated at the time the payment is made, payments in subsequent years shall be adjusted to compensate for any departure of those estimates from the actual amount of those taxes. A municipal corporation required to make a payment under this section shall make the payment from its general fund or a special fund established for the purpose. The payment is payable on the thirty...

...urniture, fixtures, and inventory; (4) Estimates of the number of employee positions to be created each year of the agreement and of the number of employee positions retained by the applicant enterprise due to the project, itemized as to the number of full-time, part-time, permanent, and temporary positions; (5) Estimates of the dollar amount of payroll attributable to the positions set forth in division (A)(4) of ...

...orporation report or the declaration of estimated tax report as required under sections 5733.02 and 5733.021 of the Revised Code. (C) If two or more taxpayers have elected or are required to file a combined report under section 5733.052 of the Revised Code, the tax liability of those taxpayers for purposes of division (A) of this section is the aggregate tax liability of those taxpayers after reduction for nonrefu...

...vised Code, whichever occurs first. For estimated tax payments due under division (B) of section 5733.021 of the Revised Code, the interest due on the delinquent portion of the estimated tax required to be paid under that section shall be based on the tax owed for the tax year without regard to division (C) of section 5733.021 of the Revised Code. (B) Interest shall be allowed and paid at the rate per annum prescrib...

... is a qualifying trust and will pay the estimated tax, and will withhold and pay the withheld tax, as required under sections 5747.40 to 5747.453 of the Revised Code. For the purposes of division (I)(9) of this section, a trust or fund shall be considered to have a beneficiary other than persons described under divisions (I)(9)(a) to (c) of this section if a beneficiary would not qualify under those divisions under...

...tially equivalent to the tax reasonably estimated to be due from the employee under this chapter and Chapter 5748. of the Revised Code with respect to the amount of such compensation included in the employee's adjusted gross income during the calendar year. The employer shall deduct and withhold the tax on the date that the employer directly, indirectly, or constructively pays the compensation to, or credits the comp...

...tially equivalent to the tax reasonably estimated to be due under the income tax laws of the state of residence of the employee with respect to the amount of such compensation included in gross income during the calendar year under those laws. (2) The legislative authority of a political subdivision may adopt a rule, ordinance, or resolution requiring the fiscal officer of the political subdivision to deduct and wi...

...so shall make the filing and payment of estimated taxes on behalf of the pass-through entity investors other than an investor that is a person subject to the tax imposed under section 5733.06 of the Revised Code. (2) For the purposes of this section, "business credits" means the credits listed in section 5747.98 of the Revised Code excluding the following credits: (a) The retirement income credit under division...

... (3) The tax commissioner may accept estimated payments of the tax arising from pending federal adjustments before the date for filing a federal adjustments return. The commissioner may adopt rules for the payment of such estimated taxes. (E) In the case of an overpayment, and unless otherwise agreed to in writing by the tax commissioner: (1) A taxpayer may file an application for refund under this division ...

...t Population Reports: Local Population Estimates" issued by the United States bureau of the census that contains population estimates for each county in the state and the state. (F) "County's equalization ratio for a distribution year" means a percentage computed for that county as follows: (1) Square the per cent that the county's population is of the state's population; (2) Divide the product so obtained by...

...section 5705.03 of the Revised Code, an estimate of the levies' annual collections for the first year in which the levies are increased, rounded to the nearest dollar, and the levies' effective rates for the year before the proposed increase and the levies' effective rates for the first year that the increase applies, both of which shall be expressed in dollars, rounded to the nearest dollar, for each one hundred tho...

... exceeding fifty per cent of the total estimated proceeds of the tax to be collected for its first year of collection as estimated by the tax commissioner. The anticipation notes are Chapter 133. securities and shall be issued as provided in section 133.24 of the Revised Code as if property tax anticipation notes. The notes shall have principal payments during each year after their year of issuance over a perio...

...ctor, or their designees, shall jointly estimate the costs of the Ohio national guard scholarship program for each upcoming fiscal biennium, and shall report that estimate prior to the beginning of the fiscal biennium to the chairpersons of the finance committees in the general assembly. During each fiscal year of the biennium, the adjutant general, the chancellor, and the director, or their designees, shall meet reg...

...on 6101.33 of the Revised Code that the estimated cost of constructing the improvement contemplated in the official plan is less than the benefits appraised, then the court shall approve and confirm the report of the board of appraisers of a conservancy district as modified and amended, and, except as otherwise provided in sections 6101.43, 6101.54, 6101.60, and 6101.78 of the Revised Code, such findings and appraisa...

...not exceed one half of the total amount estimated by the county auditors of the several counties in the district to be received from the collection of the assessments for such year, after deduction of all advances from such collection. Such estimate shall state separately the amount to be received from each semiannual division of such collection. A sufficient amount for the payment of such notes at maturity, together...

...scribe its present use, shall state its estimated market value, showing separately the value of the land and the value of the buildings thereon, shall state the reasons why a portion of the assessment should be deferred, and the amount to be deferred. The board shall promptly consider such request and, if it finds that it will be inequitable to certify the entire amount of such assessment upon completion of the impro...