Ohio Revised Code Search

...st of either of the following: (A) An exemption from the payment of one hundred per cent of the general and instructional fees at colleges and universities which receive support from the state of Ohio and are 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 a...

...Sections 5920.01 to 5920.11 of the Revised Code do not authorize the Ohio military reserve, or any part thereof, to be called or ordered as such into the military service of the United States. The military reserve may become a component of the Ohio national guard and subject to the regulations of the secretary of defense of the United States. The governor may consent to the employment of not more than one half of the...

...ed States ; (I) Any person who claims exemption from service because of religious belief or other moral conviction held as a matter of conscience ; (J) Any person who is unable to serve because of a disability, as that term is defined in section 4112.01 of the Revised Code.

...eer under this chapter. (G) "Homestead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (H) "Low- and moderate-income persons" has the same meaning as in section 175.01 of the Revised Code.

... person be eligible for the homestead exemption or qualify as a low- and moderate-income person. (G) When any rates or charges are not paid when due, the board may do any or all of the following: (1) Certify the unpaid rates or charges, together with any penalties, to the county auditor. The county auditor shall place the certified amount upon the real property tax list and duplicate against the property se...

...Except for section 6109.05 of the Revised Code, Chapter 6109. of the Revised Code does not apply to a public water system which meets all the following conditions: (A) Consists only of distribution and storage facilities and does not have any collection and treatment facilities; (B) Obtains all of its water from, but is not owned or operated by, a public water system; (C) Does not sell water to any person, as dete...

...a) Govern the granting of variances and exemptions from rules adopted under this chapter, subject to requirements of the Safe Drinking Water Act; (b) Govern the certification of operators of public water systems, including establishment of qualifications according to a classification of public water systems and of provisions for examination, grounds for revocation, renewal of certification, and other provisions nec...

...In addition to the exemption established under division (B)(4) of section 6111.44 of the Revised Code, sewerage or treatment works for the on-lot disposal or treatment of sewage from a small flow on-site sewage treatment system, as defined in section 3718.01 of the Revised Code, concerning which the board of health of a city or general health district has notified the director of health and the director of envi...

...If any lands in any sanitary district are not liable for taxation or assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become liable to taxation or assessment by reason of some change in condition, benefit, or ownership, such lands shall thereupon be appraised and assessed as other lands in said district receiving equal benefits.

...r reuse storm water. (11) "Homestead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (12) "Low- and moderate-income person" has the same meaning as in section 175.01 of the Revised Code. (B)(1) For the purpose of preserving and promoting the public health and welfare, a board of county commissioners may lay out, establish, consolidate, or otherwis...

... a person be eligible for the homestead exemption or qualify as a low- and moderate-income person.

..., as the case may be. (V) "Homestead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (W) "Low- and moderate-income person" has the same meaning as in section 175.01 of the Revised Code.

... a person be eligible for the homestead exemption or qualify as a low- and moderate-income person.

...The issuance of water resource revenue bonds and notes or water resource revenue refunding bonds under Chapter 6119. of the Revised Code need not comply with any other law applicable to the issuance of bonds or notes.

...The exercise of the powers granted by Chapter 6119. of the Revised Code, will in all respects be for the benefit of the people and for the increase of their prosperity and the improvement of their health and living conditions. The operation and maintenance of public works by the board of trustees of a regional water and sewer district constitute the performance of essential governmental functions. Such district shall...

...(A) With respect to projects which are waste water facilities or water management facilities, and the financing thereof, for industry, commerce, distribution, or research, including public utility companies, under agreements whereby the person to whom the project is to be leased, sub-leased, or sold or to whom a loan is to be made for the project is to make payments sufficient to pay all of the principal of, premium,...

... Nothing in this section diminishes the exemption from liability afforded the authority under section 3746.24 of the Revised Code. Regardless of the nature or extent of any assistance provided by the authority to any person or governmental agency that undertakes a voluntary action, the authority is not liable to any such person or governmental agency that fails to obtain a no further action letter under section 3746....

...e of the dissolved village that granted exemption of the property.

...distribution utility in exchange for an exemption from an energy efficiency cost recovery mechanism permitted under section 4928.66 of the Revised Code, approved by the public utilities commission. (F) The legislative authority shall submit a quarterly report to the electric distribution utility that includes, but is not limited to, both of the following: (1) The number and a description of each new and ongoin...

...(A) As used in this section: (1) "Employer" includes a person that is a related member to or of an employer. (2) "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration. (3) "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis. (4) "Public figur...

...h the individual claimed a property tax exemption or reduction allowed on the basis of the individual's residence or domicile; (23) The location and value of abodes owned or leased by the individual; (24) Declarations, written or oral, made by the individual regarding the individual's residency; (25) The primary location at which the individual is employed.

...e employer's, agent's, or other payer's exemption from the requirement to withhold the tax. (2) The failure of an employer, agent of an employer, or other payer to remit to the municipal corporation the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer, agent, or other payer in connection with the failure to remit the tax withheld. (F) Compensation deferre...

...ant to a development agreement. (M) "Exemption period" means that period during which all or a portion of the assessed valuation of the improvements has been exempted from real property taxation pursuant to section 725.02 of the Revised Code. (N) "Cleanup or remediation" means any action to contain, remove, or dispose of hazardous substances or petroleum at a brownfield. "Cleanup or remediation" includes the ac...

...The municipal corporation shall not take any formal action to enter into a development agreement that exempts improvements to real property from taxation in the manner set forth in section 725.02 of the Revised Code until section 5709.83 of the Revised Code has been complied with.

...wever, the ordinance may provide for an exemption from special assessments that applies to entities that are determined by the internal revenue service to be tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code. The ordinance shall be adopted as other ordinances and a succinct summary of the ordinance shall be published in the manner provided in section 731.21 of the Revised Code. Bonds and anticipat...