Ohio Revised Code Search

...from, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...projects and to use pledged or assigned sales and use tax revenue to pay the debt service on qualifying bonds. (15) Enter into an agreement with the board of county commissioners that created the transportation improvement district and with the boards of county commissioners of any contiguous group of counties to exercise all powers of the district with respect to a project that is both of the following: (a) Loca...

...f a lot or parcel of land to reflect a sale of the lot or parcel that indicates an appreciation in its value that exceeds its average rate of appreciation in value. (4) Special assessments levied by the board may be paid in full in a lump sum or may be paid and collected in equal semiannual installments, equal in number to twice the number of years for which the lease of the improvement is made or twice the n...

...isposition of real property shall be by sale, lease-purchase agreement, lease with option to purchase, or otherwise in such manner and for such consideration as the district determines if to a governmental agency, and otherwise in the manner provided in section 5501.45 of the Revised Code for the disposition of property by the director of transportation. Disposition of personal property shall be in such manner and fo...

...s chapter, whether as proceeds from the sale of bonds, as revenues, or otherwise are to be held and applied solely as provided in this chapter and in any applicable bond proceedings. Such moneys shall be kept in depositories as selected by the board in the manner provided in sections 135.01 to 135.21 of the Revised Code, insofar as such sections are applicable, and the deposits shall be secured as provided in sectio...

...efrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...A county engineer may sell directly to a county board of developmental disabilities gasoline and diesel fuel that has been purchased for the use of the county engineer's office.

...he county from taxes raised, or for the sale of bonds for the purpose of making such improvement. Before entering upon the discharge of their duties, each such commissioner shall take an oath of office and give bond for the faithful and honest discharge of his duties, in such amount as required by the court, with sureties approved by it. Such bond shall be delivered to the county treasurer and kept in his office. T...

... cash, exclusive of any credit from the sale of used vehicles, machinery, tools, or equipment to the vendor. (B) The boards of trustees of any two or more townships, or the legislative authorities of any two or more political subdivisions, or any combination thereof, may, through joint action, unite in the joint purchase, maintenance, use, and operation of machinery, tools, trucks, and equipment for use in construct...

...ditions and restrictions imposed in the sale of bonds for street improvements under the exclusive jurisdiction and control of the legislative authority of a municipal corporation.

... with the owners upon such purchase and sale the board may appropriate the bridge.

...ised Code, except the proceeds from the sale of bonds issued under authority of such sections.

...ised Code, whether as proceeds from the sale of bonds or as revenues, are trust funds, to be held and applied solely as provided in such sections. Such funds shall be kept in depositories as selected by the bridge commission of any county or city in the manner provided in sections 135.01 to 135.21 of the Revised Code, insofar as such sections are applicable, and the deposits shall be secured as provided in sections 1...

...efrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...sition, ownership, control, management, sale, or transfer of a business under division (E) of section 5595.041 of the Revised Code. (D) "Development area" means all parcels of real property located within two thousand five hundred feet of the outermost boundary of the right-of-way associated with any transportation improvement or economic development opportunity described in the memorandum of understanding. For th...

...e or resolution levying the tax; (8) Sales and use tax revenue derived from a tax levied under section 5739.021, 5739.023, 5739.026, 5741.021, 5741.022, or 5741.023 of the Revised Code if the county or transit authority will benefit from the proposed transportation improvements or opportunity corridor improvements and revenue from the tax may lawfully be applied to those purposes under the resolution levying the t...

...s chapter, whether as proceeds from the sale of securities, as revenues, or otherwise, shall be held by it in trust for the purpose of carrying out its powers and duties, shall be used and reused as provided in this chapter, and shall at no time be part of other public funds. Such funds, except as otherwise provided in bond proceedings or in any trust agreement securing such securities, or except when invested pursua...

...efrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...side this state for use, processing, or sale; or (b) The property is located in public or private warehousing facilities in this state which are not subject to the control of or under the supervision of the owner of the property or manned by its employees and from which the property is to be shipped to any person, including a customer, outside this state. (2) During the first twenty-four calendar months that a p...

...nt company of a gain it realizes on the sale of real property or investments, whether such payment or distribution is in cash, notes, debentures, bonds, other property, or shares of stock, except that shares of the capital stock of a corporation, or rights to acquire such shares, distributed to its shareholders in respect of its outstanding shares shall not be reflected in the amount of the income yield of such outst...

...izing the prepayment of taxes on retail sales of tangible personal property or on the storage, use, or consumption of personal property, and waiving the collection of such taxes from the consumers; (F) Exercising the authority provided by law to revoke licenses; (G) Maintaining a continuous study of the practical operation of all taxation and revenue laws of the state, the manner in which and extent to which such...

... (6) Providing to a county auditor a sales or use tax return or audit information under section 333.06 of the Revised Code; (7) Disclosing to a state or federal government agency, for use in the performance of that agency's official duties in this state, information in the possession of the tax commissioner necessary to verify compliance with any provision of the Revised Code or federal law relating to that age...

...Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.

...lly canvassed, or after the issuance or sale of such refunding bonds is certified to it.

...ction in his name as treasurer, for the sale of the interest, in the court of common pleas of the county in the same way mortgage liens are enforced. Upon application of the plaintiff, the court of common pleas shall advance such cause on the docket, so that it may be first heard. No tax imposed under this section shall be a lien on the real property in which the interest is held. It is sufficient, having made pro...