Skip to main content
Back To Top Top Back To Top
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

Titles
Busy
 
Keywords
:
land
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"land","start":951,"pageSize":25,"sort":"BestMatch","title":""}
Sections
Section
Section 319.301 | Determining and certifying tax reduction percentage for carryover property.

... current year's tax list except: (a) Land and improvements that were not taxed by the district in both the preceding year and the current year; (b) Land and improvements that were not in the same class in both the preceding year and the current year. (3) "Effective tax rate" means with respect to each class of property: (a) The sum of the total taxes that would have been charged and payable for current ex...