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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 3317.017 | City, local, and exempted village school district per-pupil local capacity amount.

...rkforce shall compute a city, local, or exempted village school district's per-pupil local capacity amount for a fiscal year as follows: (1) Calculate the district's valuation per pupil for that fiscal year as follows: (a) Determine the minimum of the district's three-year average valuation for the fiscal year for which the calculation is made and the district's taxable value for the most recent tax year for wh...

Section 3317.021 | Tax commissioner information for school funding computations.

...) to (5) of this section for each city, exempted village, and local school district, and the information required by divisions (A)(1) and (2) of this section for each joint vocational school district, and it shall be used, along with the information certified under division (B) of this section, in making the computations for the district under this chapter. (1) The taxable value of real and public utility real pro...

Section 3318.011 | Ranking districts in order of adjusted valuation per pupil from district.

...tion per pupil of each city, local, and exempted village school district according to the following formula: The district's valuation per pupil - [$30,000 X (1 - the district's income factor)]. For purposes of this calculation: (1) Except for a district with an open enrollment net gain that is ten per cent or more of its formula ADM, "valuation per pupil" for a district means its average taxable value, di...

Section 3318.39 | 1:1 school facilities option program.

...he Revised Code, in the case of a city, exempted village, or local school district, or sections 3318.40 to 3318.45 of the Revised Code, in the case of a joint vocational school district. For purposes of this program, an eligible school district is either of the following: (1) A city, exempted village, or local school district that has not entered into an agreement for any program under this chapter, except for emer...

Section 3735.661 | Pre-1994 community reinvestment area term extension.

... a property's or category of property's exempted percentage of assessed valuation, notwithstanding the requirements of section 3735.66 of the Revised Code as that section existed on July 21, 1994. Division (A)(2) of this section does not authorize a municipal corporation or county to increase a property's or category of property's exempted percentage of assessed valuation pursuant to that section. (3) Increases the...

Section 3901.33 | Registration; enterprise risk report; group capital calculation; liquidity stress test.

...intendent by rule, regulation, or order exempts it from this section. (J) Any person may file with the superintendent a disclaimer of affiliation with any authorized insurer or such a disclaimer may be filed by the insurer or any member of an insurance holding company system. The disclaimer shall fully disclose all material relationships and bases for affiliation between the person and the insurer as well as the ba...

Section 3905.331 | Exempt commercial purchasers; qualifications; qualified risk managers.

...g commercial insurance qualifies as an exempt commercial purchaser if, at the time of placement, the exempt commercial purchaser satisfies all of the following requirements: (1) The person employs or retains a qualified risk manager to negotiate insurance coverage. (2) The person has paid aggregate nationwide commercial property and casualty insurance premiums in excess of one hundred thousand dollars in the...

Section 3921.37 | Exceptions to chapter.

...ant to division (A) of this section, is exempt from the requirements of this chapter, except any society described in division (A)(2) of this section, shall give or allow, or promise to give or allow, to any person any compensation for procuring new members. (C) Every society that provides for benefits in case of death or disability resulting solely from accident, and that does not obligate itself to pay natural dea...

Section 4313.02 | Transfer of enterprise acquisition project to JobsOhio.

...to the transfer agreement that would be exempt from real property taxes or assessments or real property taxes or assessments in the absence of such transfer shall, as it may from time to time exist thereafter, remain exempt from real property taxes or assessments levied by the state and its subdivisions to the same extent as if not transferred. The gross receipts and income of JobsOhio derived from the enterprise acq...

Section 4503.80 | Bus taxation proration and reciprocity agreement.

... the extent provided in this agreement, exempts a bus from registration and registration fees. "Article III--General Provisions "(a) Effect on other agreements, arrangements, and understandings: On and after its effective date, this agreement shall supersede any reciprocal or other agreement, arrangement, or understanding between any two or more of the contracting States covering, in whole or in part, any of the ma...

Section 4729.51 | Selling, purchasing, distributing, or delivering dangerous or investigational drugs.

...ivision (C) of this section, any person exempt from licensure as a terminal distributor of dangerous drugs under section 4729.541 of the Revised Code; (3) A licensed manufacturer, outsourcing facility, third-party logistics provider, repackager, or wholesale distributor; (4) A terminal distributor, manufacturer, outsourcing facility, third-party logistics provider, repackager, or wholesale distributor that is l...

Section 4729.541 | Exemption from licensure as terminal distributor of dangerous drugs.

... this section, all of the following are exempt from licensure as a terminal distributor of dangerous drugs: (1) A licensed health professional authorized to prescribe drugs; (2) A business entity that is a corporation formed under division (B) of section 1701.03 of the Revised Code, a limited liability company formed under former Chapter 1705. of the Revised Code as that chapter existed prior to February 11, 20...

Section 5705.41 | Restriction upon appropriation and expenditure of money.

...ty commissioners may adopt a resolution exempting county purchases of one thousand dollars or less from the requirement of division (D)(1) of this section that a certificate be attached to any contract or order involving the expenditure of money. The resolution shall state the dollar amount that is exempted from the certificate requirement and whether the exemption applies to all purchases, to one or more specific cl...

Section 5709.01 | Taxable property entered on general tax list and duplicate.

...ation, except only such as is expressly exempted therefrom. (B) Except as provided by division (C) of this section or otherwise expressly exempted from taxation: (1) All personal property located and used in business in this state, and all domestic animals kept in this state and not used in agriculture are subject to taxation, regardless of the residence of the owners thereof. (2) All ships, vessels, and boats, an...

Section 5709.17 | Exemption of property of memorial or cemetery associations or veterans' organizations.

...The following property shall be exempted from taxation: (A) Real estate held or occupied by an association or corporation, organized or incorporated under the laws of this state relative to soldiers' memorial associations or monumental building associations and that, in the opinion of the trustees, directors, or managers thereof, is necessary and proper to carry out the object intended for such association or corpo...

Section 5709.56 | Residential development land exemption.

...l, any portion of the value of which is exempted from taxation under section 5709.40, 5709.41, 5709.73, or 5709.78 of the Revised Code. (2) "Residential building" means a building or structure any part of which is to be used as a dwelling. (3) "Unexempted value" means, for any subdivided parcel, one of the following: (a) Except as provided in division (A)(3)(b) of this section, the purchase price of the orig...

Section 5709.57 | Agreements with qualifying athletic complexes.

... public purpose and shall authorize the exemption of up to one hundred per cent of the taxable value of that complex from property taxation. The payments to a subdivision shall be made in the amount or proportion, at the times, and in the manner specified in the agreement. The agreement may be for a specified number of years not to exceed seventeen. The board shall not enter into such an agreement unless the board ob...

Section 5709.71 | Exemption of port authority property leased to railroad - annual payments.

...use in its railroad operations shall be exempt from taxation for ten years beginning with the first year in which the property is so leased or otherwise made available. (B) The port authority shall make annual payments in lieu of taxes for all property that is exempt from taxation under division (A) of this section. The payments shall be charged and collected in the same manner as the taxes that would have been char...

Section 5709.84 | Exemption for local railroad operation.

... (B)(1), (2), or (3) of this section is exempt from taxation for a period, not to exceed ten years, specified in the resolution or ordinance declaring the property as being used for a public purpose and commencing on the effective date of the resolution or ordinance. The exemption applies to the property only in the proportion it is used in local railroad operations within the territorial jurisdiction of the county, ...

Section 5721.34 | Void certificate where delinquency previously satisfied.

...ed Code. (D) If an application for the exemption from and remission of taxes made under section 3735.67 or 5715.27 of the Revised Code, or under any other section of the Revised Code under the jurisdiction of the director of environmental protection, is granted for a parcel for which a tax certificate has been sold, the county treasurer shall refund to the certificate holder, in the manner provided in this section,...

Section 5733.402 | Exemption for pass-through entity distributing income and gain to investing entity.

...g pass-through entity, hereinafter the "exempt entity," is not subject to the taxes imposed by and required to be paid under those sections with respect to distributive shares of income and gain that pass through from the qualifying pass-through entity to another qualifying pass-through entity, hereinafter the "investing entity," if the investing entity irrevocably acknowledges that it has nexus with this state under...

Section 5739.11 | Records open to inspection - exemption certificate.

...l news release. Each vendor shall keep exemption certificates required to be obtained under section 5739.03 of the Revised Code. If the vendor makes sales not subject to the tax and not required to be evidenced by an exemption certificate, the vendor's records shall show the identity of the purchaser, if the sale was exempted by reason of such identity, or the nature of the transaction, if exempted for any other rea...

Section 936.11 | Termination of program.

...de, and if the nonprofit corporation is exempt from federal income taxation pursuant to section 501(a) of the Internal Revenue Code and is described in section 501(c)(3) of the Internal Revenue Code, upon termination of the program, the nonprofit corporation shall distribute any remaining unobligated money to be used for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code ...

Section 121.37 | Ohio family and children first cabinet council.

... (g) The superintendent of the city, exempted village, or local school district with the largest number of pupils residing in the county, as determined by the department of education and workforce, which shall notify each board of county commissioners of its determination at least biennially; (h) A school superintendent representing all other school districts with territory in the county, as designated at a bie...

Section 124.181 | Pay supplements - shift differentials.

...ate, or the attorney general decides to exempt the office's employees from the moratorium and so notifies the director of administrative services in writing on or before July 1, 2003. If an employee is exempt from the moratorium, receives credit for a period of service during the moratorium, and takes a position with another entity in the state government or any of its political subdivisions, either during or after...