Ohio Revised Code Search

...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...

...(A) As used in this section: (1) "Nonprofit arts institution" has the same meaning as in division (G) of section 5709.121 of the Revised Code. (2) "Qualifying real property" means any real property that is located in a county having a population greater than five hundred thousand but less than five hundred forty thousand and that is either (i) owned and operated by a nonprofit arts institution or (ii) owned and o...

...The legislative authority of each municipal corporation shall provide for assessing such portion of the cost and expenses of constructing any main sewer or drain under section 729.42 of the Revised Code as it determines to be a proper charge upon the lots and lands within the respective municipal corporations benefited thereby. Any excess over such assessment shall be paid from the sewer funds of the municipal corpor...

...Except as provided in sections 742.461, 742.462, 742.463, 742.464, 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code, sums of money due or to become due to any individual from the Ohio police and fire pension fund are not liable to attachment, garnishment, the operation of bankruptcy or insolvency laws, levy, or seizure under any legal or equitable process or any other pr...

...real property taxes and assessments. No exemption from real property taxation pursuant to Chapter 5709. of the Revised Code shall apply to the facility conveyed. The gross receipts and income of the contractor to whom the facility is conveyed that are derived from operating and managing the facility under this section shall be subject to gross receipts and income taxes levied by the state and its subdivisions, includ...

...(A) Any one of the governor, the lieutenant governor, the attorney general, the secretary of state, the treasurer of state, or the auditor of state, shall act as the applicable elected representative of the state for purposes of any federal law or United States treasury regulation that requires that bonds, notes, or other obligations of the state or any of its officers, boards, authorities, commissions, agencies, bod...

...No distributor shall be required to obtain a license under division (A) of section 905.32 of the Revised Code to distribute fertilizer if the fertilizer is registered under division (A) of section 905.33 of the Revised Code.

...No person shall be required to obtain a license to sell or distribute liming material under section 905.52 of the Revised Code if the manufacturer of the liming material that the person distributes or sells is licensed under division (A) of section 905.52 of the Revised Code.